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Stock-Based Compensation (Tables)

9 Months Ended

Oct. 02, 2015

Disclosure of Compensation Related Costs, Share-based Payments [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						Nine Months Ended
		October 2,			October 3,			October 2,			October 3,
		2015			2014			2015			2014
Employee stock options		$	625		$	666		$	1,818		$	2,138
Restricted stock			88			141			396			666
Restricted stock units			210			705			484			1,857
Nonemployee stock options			—-			41			49			75
Total		$	923		$	1,553		$	2,747		$	4,736

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

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

		Three Months Ended						Nine Months Ended
		October 2,			October 3,			October 2,			October 3,
		2015			2014			2015			2014
Cost of sales		$	9		$	32		$	33		$	77
General and administrative			543			837			1,667			2,848
Marketing and selling			184			326			539			906
Research and development			187			358			508			905
Total			923			1,553			2,747			4,736
Amounts capitalized as part of inventory			130			131			258			279
Total stock compensation expense		$	1,053		$	1,684		$	3,005		$	5,015

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								Nine Months Ended
			October 2,				October 3,				October 2,				October 3,
			2015				2014				2015				2014
Expected dividend yield			0	%			0	%			0	%			0	%
Expected volatility			58	%			56	%			57	%			55	%
Risk-free interest rate			1.60	%			1.36	%			1.61	%			1.29	%
Expected term (in years)			5.62				4.12				5.61				4.12

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

A summary of option activity under the Plan for the nine-month period ended October 2, 2015 is presented below:

		Options
		Shares
		(000’s)
Outstanding at January 2, 2015			3,175
Granted			1,074
Exercised			(472)
Forfeited or expired			(198)
Outstanding at October 2, 2015			3,579
Exercisable at October 2, 2015			2,088

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

A summary of restricted stock and restricted stock unit’s activity under the Plan for the nine-month period ended October 2, 2015 is presented below:

		Restricted			Restricted
		Shares			Units
		(000’s)			(000’s)
Outstanding at January 2, 2015			247			156
Granted			34			205
Exercised			(142)			(16)
Forfeited			(15)			(27)
Outstanding at October 2, 2015			124			318

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

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Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value.

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+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 718



-SubTopic 10



-Section 50



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



-Publisher FASB



-Name Accounting Standards Codification



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-Paragraph 2



-Subparagraph (f)(2)



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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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