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INCOME TAXES (Tables)

12 Months Ended

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

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​	​	​	​	​	​	​	​	​	​	​
​		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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- 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

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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.

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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.

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-SubTopic 10
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