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Income Taxes (Tables)

12 Months Ended

Jan. 02, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for (benefit from) for income taxes consists of the following (in thousands):

		2014			2013			2012
Current tax provision:
U.S. federal (benefit)		$	3		$	(121)		$	—
State			15			12			11
Foreign			570			721			1,125
Total current provision			588			612			1,136
Deferred tax provision (benefit):
U.S. federal and state			—			—			—
Foreign provision (benefit)			(841)			104			108
Total deferred provision (benefit)			(841)			104			108
Provision (benefit) for income taxes		$	(253)		$	716		$	1,244

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision for (benefit from) 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):

		2014					2013					2012
Computed provision (benefit) for taxes based on income at statutory rate		34.0	%	$	(2,939)		34.0	%	$	379		34.0	%	$	(176)
Increase (decrease) in taxes resulting from:
Permanent differences		(0.2)			20		3.2			35		(7.9)			41
Federal minimum taxes		(0.1)			3		—			—		—			—
State minimum taxes, net of federal income tax benefit		(0.1)			10		0.7			8		(1.4)			8
Stock options		—			—		—			—		(56.0)			290
State tax benefit		4.6			(394)		6.4			71		9.2			(48)
Tax rate difference due to foreign statutory rate		3.3			(288)		43.7			487		(43.8)			227
Foreign tax detriment (benefit)		—			—		—			—		3.1			(16)
Foreign earnings not permanently reinvested		0.1			(11)		(7.7)			(86)		(223.4)			1,158
Foreign dividend withholding		(1.5)			132		12.5			140		(22.1)			114
Expiration of charitable contribution carryover		(0.2)			18		0.2			2		(16.1)			83
Reserve		—			—		(10.9)			(121)		—			—
Other		1.0			(85)		6.4			71		1.1			(6)
Valuation allowance		(38.0)			3,281		(24.2)			(270)		83.2			(431)
Effective tax provision (benefit) rate		2.9	%	$	(253)		64.3	%	$	716		(240.1)	%	$	1,244

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company's deferred tax assets (liabilities) as of January 2, 2015 and January 3, 2014 are as follows (in thousands):

		2014			2013
Current deferred tax assets (liabilities):
Allowance for doubtful accounts and sales returns		$	127		$	21
Inventories			511			11
Accrued vacation			397			375
State taxes			—			—
Accrued other expenses			119			105
Other			80			(137)
Valuation allowance			(939)			(741)
Total current deferred tax assets (liabilities)		$	295		$	(366)
Non-current deferred tax assets (liabilities):
Net operating loss carryforwards		$	53,747		$	50,409
Stock-based compensation			1,684			2,212
Business, foreign and AMT credit carryforwards			1,223			921
Capitalized R&D			423			525
Contributions			37			57
Pensions			489			731
Depreciation and amortization			870			360
Foreign tax withholding			(1,326)			(1,129)
Foreign earnings not permanently reinvested			(5,022)			(4,992)
Other			31			(40)
Valuation allowance			(53,165)			(50,082)
Total non-current deferred tax liabilities		$	(1,009)		$	(1,028)

Summary of Income Tax Examinations [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2011 – 2013
California		2010 – 2013
Switzerland		2012 – 2013
Japan		2009 – 2013

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income (loss) from continuing operations before provision (benefit) for income taxes is as follows (in thousands):

		2014			2013			2012
Domestic		$	(8,113)		$	(2,131)		$	(2,967)
Foreign			(532)			3,245			2,448
		$	(8,645)		$	1,114		$	(519)

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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.

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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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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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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.

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