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Income Taxes (Tables)

12 Months Ended

Jan. 01, 2016

Income Tax Disclosure [Abstract]

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

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

		2015			2014			2013
Current tax provision:
U.S. federal (benefit)		$	—		$	3		$	(121)
State			12			15			12
Foreign			443			570			721
Total current provision			455			588			612
Deferred tax provision (benefit):
U.S. federal and state			—			—			—
Foreign provision (benefit)			473			(841)			104
Total deferred provision (benefit)			473			(841)			104
Provision (benefit) for income taxes		$	928		$	(253)		$	716

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

The provision (benefit) 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):

 

		2015						2014						2013
Computed provision (benefit) for taxes based on income at statutory rate			34.0	%	$	(1,905)			34.0	%	$	(2,939)			34.0	%	$	379
Increase (decrease) in taxes resulting from:
Permanent differences			(0.6)			33			(0.2)			20			3.2			35
Federal minimum taxes			—			—			(0.1)			3			—			—
State minimum taxes, net of federal income tax benefit			(0.1)			8			(0.1)			10			0.7			8
Stock options									—			—			—			—
State tax benefit			(6.6)			370			4.6			(394)			6.4			71
Tax rate difference due to foreign statutory rate			1.6			(90)			3.3			(288)			43.7			487
Expiration of state net operating tax carryforwards			(47.3)			2,650			—			—			—			—
Foreign earnings not permanently reinvested			(9.8)			547			0.1			(11)			(7.7)			(86)
Foreign dividend withholding			(3.8)			211			(1.5)			132			12.5			140
Expiration of charitable contribution carryover			(0.3)			15			(0.2)			18			0.2			2
Reserve			—			—			—			—			(10.9)			(121)
Other			2.5			(140)			1.0			(85)			6.4			71
Valuation allowance			13.8			(771)			(38.0)			3,281			(24.2)			(270)
Effective tax provision (benefit) rate			(16.6)	%	$	928			2.9	%	$	(253)			64.3	%	$	716

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

Significant components of the Company's deferred tax assets (liabilities) as of January 1, 2016 and January 2, 2015 are as follows (in thousands):

		2015			2014
Current deferred tax assets (liabilities):
Allowance for doubtful accounts and sales returns		$	90		$	127
Inventories			422			511
Accrued vacation			382			397
Accrued other expenses			176			119
Other			57			80
Valuation allowance			(1,058)			(939)
Total current deferred tax assets (liabilities)		$	69		$	295
Non-current deferred tax assets (liabilities):
Net operating loss carryforwards		$	51,005		$	53,747
Stock-based compensation			1,763			1,684
Business, foreign and AMT credit carryforwards			1,730			1,223
Capitalized R&D			134			423
Contributions			17			37
Pensions			583			489
Depreciation and amortization			695			870
Foreign tax withholding			(1,627)			(1,326)
Foreign earnings not permanently reinvested			(3,209)			(5,022)
Other			13			31
Valuation allowance			(52,275)			(53,165)
Total non-current deferred tax liabilities		$	(1,171)		$	(1,009)

Summary of Income Tax Examinations [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2012 – 2014
California		2011 – 2014
Switzerland		2014
Japan		2012 – 2014

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):

		2015			2014			2013
Domestic		$	(7,678)		$	(8,113)		$	(2,131)
Foreign			2,073			(532)			3,245
		$	(5,605)		$	(8,645)		$	1,114

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section S99
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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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