BALANCE SHEET COMPONENTS - Accounts Receivable, Net (Details)
$ in Thousands

Dec. 31, 2023

USD ($)

thirdPartyAgency

Jan. 01, 2023

USD ($)

Jan. 02, 2022

USD ($)

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Accounts receivable, gross

$ 63,517

$ 55,218

Less: allowance for credit losses

(566)

(807)

$ (940)

Less: allowance for sales returns

(264)

(110)

$ (225)

Accounts receivable, net

^[1]

$ 62,687

54,301

Number of third-party factor agencies | thirdPartyAgency

Cash held in escrow for factor agencies

$ 100

$ 500

[1]

We have related-party balances for transactions with TCL Zhonghuan Renewable Energy Technology Co. Ltd, SunPower and TotalEnergies S.E. and its affiliates as well as unconsolidated entities in which we have a direct

equity investment. These related-party balances are recorded within the “Accounts receivable, net,” “Prepaid expenses and other current assets,” “Other long-term assets,” “Accounts payable,” “Accrued liabilities,” “Contract liabilities, current portion,” “Contract liabilities, net of current portion,” “Convertible debt,” and “Other long-term liabilities” financial statement line items in our Consolidated Balance Sheets (see Note 3, Note 4, Note 6, Note 10 and Note 11).