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Stock-Based Compensation (Tables)

6 Months Ended

Jul. 01, 2016

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						Six Months Ended
		July 1, 2016			July 3, 2015			July 1, 2016			July 3, 2015
Employee stock options		$	153		$	555		$	5,049		$	1,193
Restricted stock			2			63			227			307
Restricted stock units			145			154			2,423			274
Nonemployee stock options			--			57			59			49
Total		$	300		$	829		$	7,758		$	1,823

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [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						Six Months Ended
		July 1, 2016			July 3, 2015			July 1, 2016			July 3, 2015
Cost of sales		$	--		$	6		$	560		$	23
General and administrative			167			548			3,688			1,124
Marketing and selling			68			104			1,471			355
Research and development			65			171			2,039			321
Total stock compensation expense			300			829			7,758			1,823
Amounts capitalized as part of inventory			36			129			188			251
Total		$	336		$	958		$	7,946		$	2,074

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 1, 2016				July 3, 2015				July 1, 2016				July 3, 2015
Expected dividend yield			0	%			0	%			0	%			0	%
Expected volatility			45	%			57	%			53	%			57	%
Risk-free interest rate			1.01	%			1.42	%			1.27	%			1.61	%
Expected term (in years)			4.40				5.54				5.19				5.61

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

A summary of option activity under the Plan for the six-month period ended July 1, 2016 is presented below:

		Options Shares (000’s)
Outstanding at January 1, 2016			3,623
Granted			725
Exercised			(265)
Forfeited or expired			(298)
Outstanding at July 1, 2016			3,785
Exercisable at July 1, 2016			3,176

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

A summary of restricted stock and RSU activity under the Plan for the six-month period ended July 1, 2016 is presented below:

		Restricted Shares (000’s)			RSUs (000’s)
Outstanding at January 1, 2016			124			339
Granted			15			307
Vested			(124)			(379)
Forfeited			--			(6)
Outstanding at July1, 2016			15			261

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

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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.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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-Name Accounting Standards Codification
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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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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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