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Stock-Based Compensation (Tables)

6 Months Ended

Jul. 04, 2014

Stockholders' Equity Note [Abstract]

Schedule Of Compensation Cost [Table Text Block]

The cost that has been charged against income for stock-based compensation is set forth below (in thousands):

		Three Months Ended						Six Months Ended
		July 4, 2014			June 28, 2013			July 4, 2014			June 28, 2013
Employee stock options		$	675		$	666		$	1,472		$	1,492
Restricted stock			232			252			525			435
Restricted stock units			764			—			1,152			—
Nonemployee stock options			12			66			34			92
Total		$	1,683		$	984		$	3,183		$	2,019

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

The Company recorded stock-based compensation expense in the following categories on the accompanying consolidated statements of operations (in thousands):

		Three Months Ended						Six Months Ended
		July 4, 2014			June 28, 2013			July 4, 2014			June 28, 2013
Cost of sales		$	39		$	25		$	77		$	50
General and administrative			1,033			646			1,970			1,357
Marketing and selling			306			212			580			382
Research and development			305			101			556			230
Total		$	1,683		$	984		$	3,183		$	2,019

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The risk-free rate is based on the U.S. Treasury yield curve corresponding to the expected term at the time of the grant.

		Three Months Ended						Six Months Ended
		July 4, 2014			June 28, 2013			July 4, 2014			June 28, 2013
Expected dividend yield		0	%		0	%		0	%		0	%
Expected volatility		56	%		72	%		55	%		73	%
Risk-free interest rate		1.30	%		0.70	%		1.29	%		0.62	%
Expected term (in years)		4.12			4.12			4.12			4.12

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

A summary of option activity under the Plan as of July 4, 2014 is presented below:

		Options Shares (000’s)
Outstanding at January 3, 2014		3,299
Granted		576
Exercised		(564)
Forfeited or expired		(34)
Outstanding at July 4, 2014		3,277
Exercisable at July 4, 2014		2,082

A summary of restricted stock and restricted stock units activity under the Plan for the period ending July 4, 2014 is presented below:

		Restricted Shares (000’s)		Restricted Units (000’s)
Outstanding at January 3, 2014		341		135
Granted		29		304
Exercised		(140)		(135)
Forfeited		—		(5)
Outstanding at July 4, 2014		230		299

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- Definition

Tabular disclosure of compensation cost that has been charged against income.

+ References

No definition available.

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- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

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-Section S99

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-Subparagraph (SAB TOPIC 14.F)

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-Section F



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- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

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-SubTopic 10

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-Paragraph 2

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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