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Income Taxes (Tables) | 12 Months Ended
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Jan. 03, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision for income taxes consists of the following (in thousands):
|  | 2013 |  | 2012 |  | 2011 |
Current tax provision: |  |  |  |  |  |  |  |  |  |
U.S. federal (benefit) |  | $ | (121) |  | $ | — |  | $ | — |
State |  |  | 12 |  |  | 11 |  |  | 13 |
Foreign |  |  | 721 |  |  | 1,125 |  |  | 1,012 |
Total current provision |  |  | 612 |  |  | 1,136 |  |  | 1,025 |
Deferred tax provision: |  |  |  |  |  |  |  |  |  |
U.S. federal and state |  |  | — |  |  | — |  |  | — |
Foreign provision |  |  | 104 |  |  | 108 |  |  | 331 |
Total deferred provision |  |  | 104 |  |  | 108 |  |  | 331 |
Provision for income taxes |  | $ | 716 |  | $ | 1,244 |  | $ | 1,356 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | The provision 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):
|  | 2013 |  | 2012 |  | 2011 |
Computed provision for taxes based on income at statutory rate |  |  | 34.0 | % |  | $ | 379 |  |  | 34.0 | % |  | $ | (176) |  |  | 34.0 | % |  | $ | 919 |
Increase (decrease) in taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | 3.2 |  |  |  | 35 |  |  | (7.9) |  |  |  | 41 |  |  | 1.4 |  |  |  | 37 |
State minimum taxes, net of federal income tax benefit |  |  | 0.7 |  |  |  | 8 |  |  | (1.4) |  |  |  | 8 |  |  | 0.3 |  |  |  | 9 |
Stock options |  |  | — |  |  |  | — |  |  | (56.0) |  |  |  | 290 |  |  | — |  |  |  | — |
State tax benefit |  |  | 6.4 |  |  |  | 71 |  |  | 9.2 |  |  |  | (48) |  |  | (4.3) |  |  |  | (116) |
Tax rate difference due to foreign statutory rate |  |  | 43.7 |  |  |  | 487 |  |  | (43.8) |  |  |  | 227 |  |  | (19.7) |  |  |  | (529) |
Foreign tax detriment (benefit) |  |  | — |  |  |  | — |  |  | 3.1 |  |  |  | (16) |  |  | 11.6 |  |  |  | 312 |
Foreign earnings not permanently reinvested |  |  | (7.7) |  |  |  | (86) |  |  | (223.4) |  |  |  | 1,158 |  |  | 29.1 |  |  |  | 788 |
Foreign dividend withholding |  |  | 12.5 |  |  |  | 140 |  |  | (22.1) |  |  |  | 114 |  |  | 5.5 |  |  |  | 147 |
Expiration of charitable contribution carryover |  |  | 0.2 |  |  |  | 2 |  |  | (16.1) |  |  |  | 83 |  |  | — |  |  |  | — |
Reserve |  |  | (10.9) |  |  |  | (121) |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Other |  |  | 6.4 |  |  |  | 71 |  |  | 1.1 |  |  |  | (6) |  |  | 1.4 |  |  |  | 37 |
Valuation allowance |  |  | (24.2) |  |  |  | (270) |  |  | 83.2 |  |  |  | (431) |  |  | (9.2) |  |  |  | (248) |
Effective tax provision rate |  |  | 64.3 | % |  | $ | 716 |  |  | (240.1) | % |  | $ | 1,244 |  |  | 50.1 | % |  | $ | 1,356 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Significant components of the Company's deferred tax assets (liabilities) as of January 3, 2014 and December 28, 2012 are as follows (in thousands):
|  | 2013 |  | 2012 |
Current deferred tax assets (liabilities): |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns |  | $ | 21 |  | $ | 89 |
Inventories |  |  | 11 |  |  | 190 |
Accrued vacation |  |  | 375 |  |  | 534 |
State taxes |  |  | — |  |  | 3 |
Accrued other expenses |  |  | 105 |  |  | 187 |
Other |  |  | (137) |  |  | (111) |
Valuation allowance |  |  | (741) |  |  | (1,331) |
Total current deferred tax liabilities |  | $ | (366) |  | $ | (439) |
Non-current deferred tax assets (liabilities): |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 50,409 |  |  | 51,533 |
Stock-based compensation |  |  | 2,212 |  |  | 1,602 |
Business, foreign and AMT credit carryforwards |  |  | 921 |  |  | 844 |
Capitalized R&D |  |  | 525 |  |  | 605 |
Contributions |  |  | 57 |  |  | 58 |
Pensions |  |  | 731 |  |  | 877 |
Depreciation and amortization |  |  | 360 |  |  | 202 |
Foreign tax withholding |  |  | (1,129) |  |  | (885) |
Foreign earnings not permanently reinvested |  |  | (4,992) |  |  | (5,783) |
Other |  |  | (40) |  |  | 11 |
Valuation allowance |  |  | (50,082) |  |  | (49,762) |
Total non-current deferred tax liabilities |  | $ | (1,028) |  | $ | (698) |
Summary of Income Tax Examinations [Table Text Block] | The following tax years remain subject to examination:
Significant Jurisdictions |  | Open Years |
U.S. Federal |  | 2010 – 2012 |
California |  | 2009 – 2012 |
Switzerland |  | 2011 – 2012 |
Japan |  | 2008 – 2012
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] | Income (loss) from continuing operations before provision for income taxes is as follows (in thousands):
|  | 2013 |  | 2012 |  | 2011 |
Domestic |  | $ | (2,131) |  | $ | (2,967) |  | $ | (2,145) |
Foreign |  |  | 3,245 |  |  | 2,448 |  |  | 4,849 |
|  | $ | 1,114 |  | $ | (519) |  | $ | 2,704 |

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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 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. + References Reference 1: 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 + 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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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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