Note 11 — Income Taxes

The provision for income taxes is determined using an estimated annual effective tax rate. The effective tax rate may be subject to fluctuations during the year as new information is obtained, which may affect the assumptions used to estimate the annual effective tax rate, including factors such as the mix of pre-tax earnings in the various tax jurisdictions applicable to the Company, valuation allowances against deferred tax assets, the recognition or de-recognition of tax benefits related to uncertain tax positions, if any, and changes in or the interpretation of tax laws in jurisdictions where the Company conducts business.

The Company recorded an income tax benefit of $11,000 for the quarter ended October 2, 2015 and an income tax provision of $548,000 for the quarter ended October 3, 2014, respectively. The income tax provision for the nine months ended October 2, 2015 and October 3, 2014 was $114,000 and $1.1 million, respectively. The decrease in the provision was primarily due to benefits from the mix of pre-tax earnings in lower- and zero- rate foreign jurisdictions. There are no unrecognized tax benefits as of any period presented.