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Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2017

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
		March 31,			April 1,
		2017			2016
Employee stock options		$	268		$	4,896
Restricted stock			40			225
Restricted stock units			202			2,280
Nonemployee stock options			—			57
Total		$	510		$	7,458

Schedule Of Share-Based Compensation, Stock Options, Activity [Table Text Block]

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

		Three Months Ended
		March 31,			April 1,
		2017			2016
Cost of sales		$	2		$	560
General and administrative			264			3,394
Marketing and selling			116			1,531
Research and development			128			1,973
Total stock compensation expense			510			7,458
Amounts capitalized as part of inventory			52			152
Total		$	562		$	7,610

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
		March 31, 2017				April 1, 2016
Expected dividend yield			0				0	%
Expected volatility			57	%			57	%
Risk-free interest rate			1.96	%			1.40	%
Expected term (in years)			5.67				5.57

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]

A summary of option activity under the Plan for the period ended March 31, 2017 is presented below:

		Options
		Shares
		(000’s)
Outstanding at December 30, 2016			3,502
Granted			739
Exercised			(116)
Forfeited or expired			(7)
Outstanding at March 31, 2017			4,118
Exercisable at March 31, 2017			2,842

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

A summary of restricted stock and restricted stock units activity under the Plan for the period ended March 31, 2017 is presented below:

		Restricted			Restricted
		Shares			Units
		(000’s)			(000’s)
Outstanding at December 30, 2016			23			274
Granted			—			261
Vested			—			(62)
Forfeited			—			—
Outstanding at March 31, 2017			23			473

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

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Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-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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