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Income Taxes | 12 Months Ended
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Dec. 28, 2012
Income Tax Disclosure [Abstract] |
Income Tax Disclosure [Text Block] | Note 11 — Income Taxes The provision for income taxes consists of the following (in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Current tax provision: |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 11 |  |  |  | 13 |  |  |  | 13 |
Foreign |  |  | 1,125 |  |  |  | 1,012 |  |  |  | 602 |
Total current provision |  |  | 1,136 |  |  |  | 1,025 |  |  |  | 615 |
Deferred tax provision: |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal and state |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | 108 |  |  |  | 331 |  |  |  | (183 | )
Total deferred provision |  |  | 108 |  |  |  | 331 |  |  |  | (183 | )
Provision for income taxes |  | $ | 1,244 |  |  | $ | 1,356 |  |  | $ | 432 |
As of December 28, 2012, the Company had $122.5 million of federal net operating loss carryforwards available to reduce future income taxes. The net operating loss carryforwards expire in varying amounts between 2020 and 2032. The Company had accrued income taxes payable of $1,034,000 and accrued income taxes receivable of $10,000 at December 28, 2012 and December 30, 2011, respectively, primarily due to taxes from foreign jurisdictions. The provision (benefit) for income before taxes differs from the amount computed by applying the statutory federal income tax rate to income before taxes as follows (in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Computed provision for taxes based on income at statutory rate |  |  | 34.0 | % |  | $ | (176 | ) |  |  | 34.0 | % |  | $ | 919 |  |  |  | 34.0 | % |  | $ | (1,252 | )
Increase (decrease) in taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | (7.9 | ) |  |  | 41 |  |  |  | 1.4 |  |  |  | 37 |  |  |  | (0.9 | ) |  |  | 33 |
State minimum taxes, net of federal income tax benefit |  |  | (1.4 | ) |  |  | 8 |  |  |  | 0.3 |  |  |  | 9 |  |  |  | (0.2 | ) |  |  | 9 |
Stock options |  |  | (56.0 | ) |  |  | 290 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
State tax benefit |  |  | 9.2 |  |  |  | (48 | ) |  |  | (4.3 | ) |  |  | (116 | ) |  |  | 5.6 |  |  |  | (207 | )
Tax rate difference due to foreign statutory rate |  |  | (43.8 | ) |  |  | 227 |  |  |  | (19.7 | ) |  |  | (529 | ) |  |  | 5.7 |  |  |  | (208 | )
Foreign tax benefit |  |  | 3.1 |  |  |  | (16 | ) |  |  | 11.6 |  |  |  | 312 |  |  |  | 3.7 |  |  |  | (137 | )
Foreign earnings not permanently reinvested |  |  | (223.4 | ) |  |  | 1,158 |  |  |  | 29.1 |  |  |  | 788 |  |  |  | — |  |  |  | — |
Foreign dividend withholding |  |  | (22.1 | ) |  |  | 114 |  |  |  | 5.5 |  |  |  | 147 |  |  |  | (12.0 | ) |  |  | 440 |
FAS 123R |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (23.7 | ) |  |  | 873 |
Expiration of charitable contribution carryover |  |  | (16.1 | ) |  |  | 83 |  |  |  | — |  |  |  | — |  |  |  | (0.2 | ) |  |  | 6 |
Other |  |  | 1.1 |  |  |  | (6 | ) |  |  | 1.4 |  |  |  | 37 |  |  |  | 0.4 |  |  |  | (13 | )
Valuation allowance |  |  | 83.2 |  |  |  | (431 | ) |  |  | (9.2 | ) |  |  | (248 | ) |  |  | (24.1 | ) |  |  | 888 |
Effective tax provision rate |  |  | (240.1 | )% |  | $ | 1,244 |  |  |  | 50.1 | % |  | $ | 1,356 |  |  |  | (11.7 | )% |  | $ | 432 |
Included in the state tax provision is an increase to the state deferred tax asset and corresponding increase to the valuation allowance of $48,000, $118,000, and $207,000, for 2012, 2011 and 2010 respectively. This results in a total state tax provision of $11,000 for 2012, $13,000 for 2011, and $13,000 for 2010. For 2012, included in the foreign tax provision is an increase to the foreign deferred tax asset and corresponding increase to the valuation allowance of $16,000. For 2011, there was a decrease to the foreign deferred tax asset and corresponding decrease to the valuation allowance of $312,000. For 2010, there was an increase to the foreign deferred tax asset and corresponding increase to the valuation allowance of $137,000, respectively. This results in a foreign tax provision of $1,233,000 for 2012, $1,343,000 for 2011, and $419,000 for 2010. All earnings from the Company’s subsidiaries are not considered to be permanently reinvested. Accordingly, the Company provides withholding and U.S. taxes on all unremitted foreign earnings. During 2012 and 2011 there were no withholding taxes paid to foreign jurisdictions and there were no earnings repatriated from foreign subsidiaries. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets (liabilities) as of December 28, 2012 and December 30, 2011 are as follows (in thousands):
|  | 2012 |  |  | 2011 |
Current deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns |  | $ | 89 |  |  | $ | 90 |
Inventories |  |  | 190 |  |  |  | 270 |
Accrued vacation |  |  | 534 |  |  |  | 490 |
Other |  |  | (111 | ) |  |  | (110 | )
State taxes |  |  | 3 |  |  |  | 3 |
Accrued legal judgment and other accrued expenses |  |  | 187 |  |  |  | 211 |
Valuation allowance |  |  | (1,331 | ) |  |  | (1,426 | )
Total current deferred tax liabilities |  | $ | (439 | ) |  | $ | (472 | )
Non-current deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 51,533 |  |  |  | 51,334 |
Stock-based payments |  |  | 1,602 |  |  |  | 1,311 |
Business, foreign and AMT credit carryforwards |  |  | 844 |  |  |  | 788 |
Capitalized R&D |  |  | 605 |  |  |  | 597 |
Contributions |  |  | 58 |  |  |  | 160 |
Pensions |  |  | 877 |  |  |  | 812 |
Depreciation and amortization |  |  | 202 |  |  |  | 54 |
Foreign tax withholding |  |  | (885 | ) |  |  | (711 | )
Foreign earnings not permanently reinvested |  |  | (5,783 | ) |  |  | (4,789 | )
Other |  |  | 11 |  |  |  | 33 |
Valuation allowance |  |  | (49,762 | ) |  |  | (50,145 | )
Total non-current deferred tax liabilities |  | $ | (698 | ) |  | $ | (556 | )
ASC 740 requires that a valuation allowance be established when it is more likely than not that all or a portion of a deferred tax asset may not be realized. Cumulative losses weigh heavily in the assessment of the need for a valuation allowance. Due to the Company’s recent history of losses, the valuation allowance fully offsets the value of U.S. deferred tax assets on the Company’s balance sheet as of December 28, 2012. Further, under Federal Tax Law Internal Revenue Code Section 382, significant changes in ownership may restrict the future utilization of these tax loss carry forwards. Included in deferred tax assets and liabilities are net non-current deferred tax assets of $187,000 and $152,000 for 2012 and 2011 respectively for Staar AG. Due to Staar AG’s history of profits, the deferred tax assets are considered fully realizable. The following tax years remain subject to examination:
Significant Jurisdictions |  | Open Years
U.S. Federal |  | 2009 – 2011
California |  | 2008 – 2011
Switzerland |  | 2010 – 2011
Japan |  | 2008 – 2011
Income (loss) from continuing operations before provision for income taxes is as follows (in thousands):
|  | 2012 |  |  | 2011 |  |  | 2010 |
Domestic |  | $ | (2,967 | ) |  | $ | (2,145 | ) |  | $ | (4,732 | )
Foreign |  |  | 2,448 |  |  |  | 4,849 |  |  |  | 1,051 |
|  | $ | (519 | ) |  | $ | 2,704 |  |  | $ | (3,681 | )

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 7: 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 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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