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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 30, 2022
INCOME TAXES |
Schedule of provision for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year |
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Current federal taxes | ​ | $ | (1,224) | ​ | $ | (1,606) | ​ | $ | (592) | ​
Current state taxes | ​ |  | (73) | ​ |  | 530 | ​ |  | 166 | ​
Current foreign taxes | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 18 | ​
Deferred federal taxes | ​ |  | (1,519) | ​ |  | (2,656) | ​ |  | (2,939) | ​
Deferred state taxes | ​ |  | (188) | ​ |  | (255) | ​ |  | (1,826) | ​
​ | ​ | $ | (3,004) | ​ | $ | (3,987) | ​ | $ | (5,173) | ​
| (1) | Revenue from the Company’s foreign operations was immaterial for fiscal years 2022, 2021, and 2020.
Schedule of sources and tax effects of the differences | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020 |
​ | ​ | (in thousands) | ​
Computed “expected” federal income tax expense | ​ | $ | (2,405) | ​ | $ | (2,605) | ​ | $ | (4,130) | ​
Permanent differences | ​ |  | 24 | ​ |  | 18 | ​ |  | 122 | ​
Nondeductible executive compensation | ​ | ​ | 711 | ​ | ​ | 1,349 | ​ | ​ | 1,386 | ​
Stock options and disqualifying dispositions | ​ | ​ | 576 | ​ | ​ | (1,276) | ​ | ​ | 4 | ​
Energy efficient building deduction | ​ | ​ | (1,378) | ​ | ​ | (558) | ​ | ​ | (738) | ​
Current and deferred state income tax expense, net of federal benefit | ​ |  | (111) | ​ |  | (660) | ​ |  | (1,205) | ​
Adjustment for uncertain tax positions | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (142) | ​
Research and development tax credit | ​ | ​ | (517) | ​ | ​ | (761) | ​ | ​ | (527) | ​
Federal rate differential on NOL carryback | ​ | ​ | — | ​ | ​ | (579) | ​ | ​ | — | ​
Change in valuation allowance | ​ | ​ | — | ​ | ​ | 1,105 | ​ | ​ | — | ​
Other | ​ |  | 96 | ​ |  | (20) | ​ |  | 57 | ​
​ | ​ | $ | (3,004) | ​ | $ | (3,987) | ​ | $ | (5,173) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​
Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 30, | ​ | December 31,
​ |  | 2022 |  | 2021
​ | ​ | (in thousands)
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Other accrued liabilities | ​ | $ | 1,374 | ​ | $ | 1,638
Federal and state net operating losses | ​ | ​ | 23,089 | ​ | ​ | 22,645
Lease liability | ​ | ​ | 3,592 | ​ | ​ | 4,523
Stock compensation | ​ | ​ | 1,404 | ​ | ​ | 3,291
Capitalized research and development | ​ | ​ | 2,078 | ​ | ​ | —
Credit carryforwards | ​ | ​ | 1,754 | ​ | ​ | 1,345
Excess business interest limitation | ​ | ​ | 1,437 | ​ | ​ | 646
Other | ​ |  | 207 | ​ |  | 345
Total deferred tax assets | ​ |  | 34,935 | ​ |  | 34,433
Valuation allowance | ​ |  | (1,191) | ​ |  | (1,191)
Net deferred tax assets | ​ | $ | 33,744 | ​ | $ | 33,242
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Deferred revenue | ​ | $ | (4,223) | ​ | $ | (3,526)
Fixed assets | ​ | ​ | (2,778) | ​ | ​ | (2,875)
Intangible assets | ​ | ​ | (4,794) | ​ | ​ | (5,790)
Lease right-of-use assets | ​ | ​ | (3,406) | ​ | ​ | (4,202)
Total deferred tax liabilities | ​ |  | (15,201) | ​ |  | (16,393)
Net deferred tax asset | ​ | $ | 18,543 | ​ | $ | 16,849
​ | ​ | ​ | ​ | ​ | ​ | ​
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