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Income Taxes (Tables) | 12 Months Ended
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Jan. 02, 2016
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) |  | 2015 |  | 2014 |  | 2013
Domestic |  | $ | 13,076 |  |  | $ | 10,951 |  |  | $ | 8,913 |
Foreign |  | 36,295 |  |  | 30,567 |  |  | 24,113 |
|  | $ | 49,371 |  |  | $ | 41,518 |  |  | $ | 33,026 |
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) |  | 2015 |  | 2014 |  | 2013
Current Provision: |  |  |  |  |  |
Federal |  | $ | 4,693 |  |  | $ | 1,080 |  |  | $ | 1,986 |
Foreign |  | 10,623 |  |  | 7,703 |  |  | 7,955 |
State |  | 1,152 |  |  | 713 |  |  | 436 |
|  | 16,468 |  |  | 9,496 |  |  | 10,377 |
Deferred (Benefit) Provision: |  |  |  |  |  |  |  |  |
Federal |  | 45 |  |  | 2,179 |  |  | 1,325 |
Foreign |  | (1,378 | ) |  | 418 |  |  | (2,354 | )
State |  | (373 | ) |  | 354 |  |  | (32 | )
|  | (1,706 | ) |  | 2,951 |  |  | (1,061 | )
|  | $ | 14,762 |  |  | $ | 12,447 |  |  | $ | 9,316 |
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) |  | 2015 |  | 2014 |  | 2013
Continuing Operations |  | $ | 14,762 |  |  | $ | 12,447 |  |  | $ | 9,316 |
Discontinued Operation |  | 43 |  |  | (14 | ) |  | (34 | )
|  | $ | 14,805 |  |  | $ | 12,433 |  |  | $ | 9,282 |
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) |  | 2015 |  | 2014 |  | 2013
Provision for Income Taxes at Statutory Rate |  | $ | 17,279 |  |  | $ | 14,531 |  |  | $ | 11,559 |
Increases (Decreases) Resulting From: |  |  |  |  |  |  |  |  |
State income taxes, net of federal tax |  | 506 |  |  | 694 |  |  | 304 |
U.S. tax cost (benefit) of foreign earnings |  | 455 |  |  | 206 |  |  | (119 | )
Foreign tax rate differential |  | (3,852 | ) |  | (3,026 | ) |  | (2,681 | )
Provision for (reversal of) tax benefit reserves, net |  | 33 |  |  | (1,017 | ) |  | 853 |
Change in valuation allowance |  | 99 |  |  | 125 |  |  | (968 | )
Nondeductible expenses |  | 704 |  |  | 1,398 |  |  | 1,580 |
Research and development tax credits |  | (210 | ) |  | (274 | ) |  | (638 | )
Other |  | (252 | ) |  | (190 | ) |  | (574 | )
|  | $ | 14,762 |  |  | $ | 12,447 |  |  | $ | 9,316 |
Net Deferred Tax (Liability) Asset | Net deferred tax liability in the accompanying consolidated balance sheet consists of the following:
(In thousands) |  | 2015 |  | 2014
Deferred Tax Asset: |  |  |  |
Foreign and alternative minimum tax credit carryforwards |  | $ | 23 |  |  | $ | 725 |
Reserves and accruals |  | 5,003 |  |  | 5,206 |
Net operating loss carryforwards |  | 12,306 |  |  | 13,937 |
Inventory basis difference |  | 3,253 |  |  | 3,150 |
Research and development |  | 246 |  |  | 422 |
Employee compensation |  | 5,427 |  |  | 4,664 |
Allowance for doubtful accounts |  | 405 |  |  | 555 |
Revenue recognition |  | 525 |  |  | 299 |
Other |  | 151 |  |  | 94 |
Deferred Tax Asset, Gross |  | 27,339 |  |  | 29,052 |
Less: Valuation Allowance |  | (11,493 | ) |  | (13,040 | )
Deferred Tax Asset, Net |  | 15,846 |  |  | 16,012 |
Deferred Tax Liability: |  |  |  |  |  |
Goodwill and intangible assets |  | (17,450 | ) |  | (19,644 | )
Fixed asset basis difference |  | (3,234 | ) |  | (3,426 | )
Reserves and accruals |  | (32 | ) |  | (89 | )
Other |  | (284 | ) |  | (531 | )
Deferred Tax Liability |  | (21,000 | ) |  | (23,690 | )
Net Deferred Tax Liability |  | $ | (5,154 | ) |  | $ | (7,678 | )
Components of Net Deferred Tax Liability | The components of the net deferred tax liability are as follows:
(In thousands) |  | 2015 |  | 2014
Current Deferred Tax Asset |  | $ | — |  |  | $ | 9,536 |
Long-term Deferred Tax Asset |  | 3,838 |  |  | 1,780 |
Current Deferred Tax Liability |  | — |  |  | (34 | )
Long-term Deferred Tax Liability |  | (8,992 | ) |  | (18,960 | )
Net Deferred Tax Liability |  | $ | (5,154 | ) |  | $ | (7,678 | )
Unrecognized Tax Benefits | A tabular reconciliation of the beginning and ending amount of unrecognized tax benefits at year-end 2015 and 2014 is as follows:
(In thousands) |  | 2015 |  | 2014
Unrecognized tax benefits, beginning of year |  | $ | 5,006 |  |  | $ | 5,423 |
Gross decreases—tax positions in prior periods |  | (28 | ) |  | (153 | )
Gross increases—current-period tax positions |  | 476 |  |  | 960 |
Lapses of statutes of limitations |  | (253 | ) |  | (967 | )
Currency translation |  | (149 | ) |  | (257 | )
Unrecognized tax benefits, end of year |  | $ | 5,052 |  |  | $ | 5,006 |

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