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Income Taxes (Tables) | 12 Months Ended
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Jan. 03, 2015
Income Tax Disclosure [Abstract] |
Components of Income from Continuing Operations Before Income Taxes | The components of income from continuing operations before provision for income taxes are as follows:
(In thousands) |  | 2014 |  | 2013 |  | 2012
Domestic |  | $ | 10,951 |  |  | $ | 8,913 |  |  | $ | 11,445 |
Foreign |  | 30,567 |  |  | 24,113 |  |  | 24,485 |
|  | $ | 41,518 |  |  | $ | 33,026 |  |  | $ | 35,930 |
Components of the Provision for Income Taxes from Continuing Operations | The components of the provision for income taxes from continuing operations are as follows:
(In thousands) |  | 2014 |  | 2013 |  | 2012
Current Provision: |  |  |  |  |  |
Federal |  | $ | 1,080 |  |  | $ | 1,986 |  |  | $ | 1,798 |
Foreign |  | 7,703 |  |  | 7,955 |  |  | 7,363 |
State |  | 713 |  |  | 436 |  |  | 559 |
|  | 9,496 |  |  | 10,377 |  |  | 9,720 |
Deferred Provision (Benefit): |  |  |  |  |  |  |  |  |
Federal |  | 2,179 |  |  | 1,325 |  |  | (3,980 | )
Foreign |  | 418 |  |  | (2,354 | ) |  | (782 | )
State |  | 354 |  |  | (32 | ) |  | (106 | )
|  | 2,951 |  |  | (1,061 | ) |  | (4,868 | )
|  | $ | 12,447 |  |  | $ | 9,316 |  |  | $ | 4,852 |
Provision for Income Taxes by Continuing and Discontinued Operation | The provision for income taxes included in the accompanying statement of income is as follows:
(In thousands) |  | 2014 |  | 2013 |  | 2012
Continuing Operations |  | $ | 12,447 |  |  | $ | 9,316 |  |  | $ | 4,852 |
Discontinued Operation |  | (14 | ) |  | (34 | ) |  | 451 |
|  | $ | 12,433 |  |  | $ | 9,282 |  |  | $ | 5,303 |
Income Tax Reconciliation | The provision for income taxes from continuing operations in the accompanying statement of income differs from the provision calculated by applying the statutory federal income tax rate of 35% to income from continuing operations before provision for income taxes due to the following:
(In thousands) |  | 2014 |  | 2013 |  | 2012
Provision for Income Taxes at Statutory Rate |  | $ | 14,531 |  |  | $ | 11,559 |  |  | $ | 12,576 |
Increases (Decreases) Resulting From: |  |  |  |  |  |  |  |  |
State income taxes, net of federal tax |  | 694 |  |  | 304 |  |  | 295 |
U.S. tax cost (benefit) of foreign earnings |  | 206 |  |  | (119 | ) |  | 791 |
Foreign tax rate differential |  | (3,026 | ) |  | (2,681 | ) |  | (2,298 | )
(Reversal) provision of tax benefit reserves, net |  | (1,017 | ) |  | 853 |  |  | 624 |
Change in valuation allowance |  | 125 |  |  | (968 | ) |  | (7,051 | )
Nondeductible expenses |  | 1,398 |  |  | 1,580 |  |  | 775 |
Research and development tax credits |  | (274 | ) |  | (638 | ) |  | (623 | )
Other |  | (190 | ) |  | (574 | ) |  | (237 | )
|  | $ | 12,447 |  |  | $ | 9,316 |  |  | $ | 4,852 |
Net Deferred Tax (Liability) Asset | Net deferred tax liability in the accompanying consolidated balance sheet consists of the following:
(In thousands) |  | 2014 |  | 2013
Deferred Tax Asset: |  |  |  |
Foreign and alternative minimum tax credit carryforwards |  | $ | 725 |  |  | $ | 3,819 |
Reserves and accruals |  | 5,206 |  |  | 5,125 |
Net operating loss carryforwards |  | 13,937 |  |  | 16,452 |
Inventory basis difference |  | 3,150 |  |  | 2,797 |
Research and development |  | 422 |  |  | 1,017 |
Employee compensation |  | 4,664 |  |  | 3,199 |
Allowance for doubtful accounts |  | 555 |  |  | 595 |
Revenue recognition |  | 299 |  |  | 253 |
Other |  | 94 |  |  | 209 |
Deferred Tax Asset, Gross |  | 29,052 |  |  | 33,466 |
Less: Valuation Allowance |  | (13,040 | ) |  | (13,905 | )
Deferred Tax Asset, Net |  | 16,012 |  |  | 19,561 |
Deferred Tax Liability: |  |  |  |  |  |
Goodwill and intangible assets |  | (19,644 | ) |  | (20,923 | )
Fixed asset basis difference |  | (3,426 | ) |  | (3,619 | )
Reserves and accruals |  | (89 | ) |  | (207 | )
Other |  | (531 | ) |  | (65 | )
Deferred Tax Liability |  | (23,690 | ) |  | (24,814 | )
Net Deferred Tax Liability |  | $ | (7,678 | ) |  | $ | (5,253 | )
Unrecognized Tax Benefits | A tabular reconciliation of the beginning and ending amount of unrecognized tax benefits at year-end 2014 and 2013 is as follows:
(In thousands) |  | 2014 |  | 2013
Unrecognized tax benefits, beginning of year |  | $ | 5,423 |  |  | $ | 4,194 |
Gross increases—tax positions in prior periods |  | — |  |  | 449 |
Gross decreases—tax positions in prior periods |  | (153 | ) |  | — |
Gross increases—current-period tax positions |  | 960 |  |  | 1,086 |
Settlements |  | — |  |  | (6 | )
Lapses of statutes of limitations |  | (967 | ) |  | (158 | )
Currency translation |  | (257 | ) |  | (142 | )
Unrecognized tax benefits, end of year |  | $ | 5,006 |  |  | $ | 5,423 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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