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Note 12 - Income Taxes (Tables) | 12 Months Ended
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Jan. 02, 2021
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year Ended |
(In thousands) |  | January 2, 2021 |  |  | December 28, 2019 |  |  | December 29, 2018 |
Domestic |  | $ | 11,772 |  |  | $ | 33,417 |  |  | $ | (8,274 | )
Foreign |  |  | 36,684 |  |  |  | 11,648 |  |  |  | (15,695 | )
Income (loss) before taxes |  | $ | 48,456 |  |  | $ | 45,065 |  |  | $ | (23,969 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended |
(In thousands) |  | January 2, 2021 |  |  | December 28, 2019 |  |  | December 29, 2018 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 54 |  |  | $ | 499 |  |  | $ | 536 |
State |  |  | 68 |  |  |  | 45 |  |  |  | 38 |
Foreign |  |  | 1,025 |  |  |  | 1,345 |  |  |  | 1,869 |
|  |  | 1,147 |  |  |  | 1,889 |  |  |  | 2,443 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | (83 | ) |  |  | (317 | ) |  |  | (90 | )
|  |  | (83 | ) |  |  | (317 | ) |  |  | (90 | )
Income tax expense |  | $ | 1,064 |  |  | $ | 1,572 |  |  | $ | 2,353 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |  |  | December 29, 2018 |
|  | % |  |  | % |  |  | % |
Statutory federal rate |  | 21 |  |  | 21 |  |  | (21) |
Adjustments for tax effects of: |  |  |  |  |  |  |  |  |
State taxes, net |  | (4) |  |  | 3 |  |  | (6) |
Research and development credits |  | (3) |  |  | 3 |  |  | (5) |
Stock compensation |  | (23) |  |  | (11) |  |  | 8 |
Foreign rate differential |  | (12) |  |  | (2) |  |  | 20 |
Foreign dividends |  | 15 |  |  | — |  |  | — |
Foreign withholding taxes |  | 3 |  |  | 3 |  |  | 5 |
162(m) executive compensation limitation |  | 13 |  |  | 5 |  |  | 2 |
Other deferred tax asset adjustment |  | 3 |  |  | — |  |  | 13 |
Valuation allowance |  | (13) |  |  | (19) |  |  | (11) |
Change in uncertain tax benefit accrual |  | 2 |  |  | — |  |  | 2 |
Other |  | — |  |  | 1 |  |  | 3 |
Effective income tax rate |  | 2 |  |  | 4 |  |  | 10 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
(In thousands) |  | January 2, 2021 |  |  | December 28, 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accrued expenses and reserves |  | $ | 5,464 |  |  | $ | 3,527 |
Stock-based and deferred compensation |  |  | 3,851 |  |  |  | 2,812 |
Lease liability |  |  | 4,190 |  |  |  | 4,369 |
Intangible assets |  |  | 10,082 |  |  |  | 12,294 |
Fixed assets |  |  | 351 |  |  |  | 256 |
Net operating loss carry forwards |  |  | 87,443 |  |  |  | 86,899 |
Tax credit carry forwards |  |  | 83,534 |  |  |  | 90,339 |
Capital loss carry forwards |  |  | 4,018 |  |  |  | 4,235 |
Other |  |  | 934 |  |  |  | 1,059 |
Total deferred tax assets |  |  | 199,867 |  |  |  | 205,790 |
Less: valuation allowance |  |  | (192,478 | ) |  |  | (198,499 | )
Net deferred tax assets |  |  | 7,389 |  |  |  | 7,291 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Fixed assets |  |  | 2,809 |  |  |  | 2,620 |
Unremitted earnings |  |  | 1,746 |  |  |  | — |
Deferred revenue |  |  | 64 |  |  |  | 434 |
Right-of-use asset |  |  | 3,939 |  |  |  | 3,759 |
Total deferred tax liabilities |  |  | 8,558 |  |  |  | 6,813 |
Net deferred taxes |  |  | (1,169 | ) |  |  | 478 |
Summary of Valuation Allowance [Table Text Block] |
Fiscal Years Ended |  | Balance at beginning |  |  | Charged (Credit) to costs and |  |  | Charged (credit) to other |  |  | Balance at end of |
(in thousands) |  | of period |  |  | expenses |  |  | accounts |  |  | period |
January 2, 2021 |  | $ | 198,499 |  |  | $ | (6,021 | ) |  | $ | — |  |  | $ | 192,478 |
December 28, 2019 |  | $ | 207,108 |  |  | $ | (8,609 | ) |  | $ | — |  |  | $ | 198,499 |
December 29, 2018 |  | $ | 209,691 |  |  | $ | (2,583 | ) |  | $ | — |  |  | $ | 207,108 |
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block] |
|  | (in thousands) |
Balance at December 30, 2017 |  | $ | 58,377 |
Additions based on tax positions related to the current year |  |  | 389 |
Additions based on tax positions of prior years |  |  | 759 |
Reduction for tax positions of prior years |  |  | (5 | )
Reduction as a result of lapse of applicable statute of limitations |  |  | (1,235 | )
Balance at December 29, 2018 |  |  | 58,285 |
Additions based on tax positions related to the current year |  |  | 238 |
Additions based on tax positions of prior years |  |  | 1,084 |
Reductions for tax positions of prior years |  |  | (213 | )
Reduction as a result of lapse of applicable statute of limitations |  |  | (2,432 | )
Balance at December 28, 2019 |  |  | 56,962 |
Additions based on tax positions related to the current year |  |  | 548 |
Additions based on tax positions of prior years |  |  | 628 |
Reductions for tax positions of prior years |  |  | — |
Reduction as a result of lapse of applicable statute of limitations |  |  | (2,401 | )
Balance at January 2, 2021 |  | $ | 55,737 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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