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Stock-Based Compensation (Tables)

9 Months Ended

Sep. 29, 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						Nine Months Ended
		September 29,			September 30,			September 29,			September 30,
		2017			2016			2017			2016
Employee stock options		$	443		$	208		$	1,204		$	5,257
Restricted stock			50			32			136			259
Restricted stock units			314			146			845			2,569
Nonemployee stock options			—			—			—			58
Total		$	807		$	386		$	2,185		$	8,143

Schedule Of Share-Based Compensation, Stock Options, 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
		September 29,			September 30,			September 29,			September 30,
		2017			2016			2017			2016
Cost of sales		$	2		$	—		$	6		$	560
General and administrative			377			248			1,035			3,936
Marketing and selling			214			72			558			1,544
Research and development			214			66			586			2,103
Total stock compensation expense			807			386			2,185			8,143
Amounts capitalized as part of inventory			107			39			269			227
Total		$	914		$	425		$	2,454		$	8,370

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
		September 29,			September 30,			September 29,			September 30,
		2017			2016			2017			2016
Expected dividend yield			0	%		0	%		0	%		0	%
Expected volatility			57	%		57	%		57	%		57	%
Risk-free interest rate			1.83	%		1.19	%		1.95	%		1.34	%
Expected term (in years)			5.67			5.57			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 nine-month period ended September 29, 2017 is presented below:

		Options
		Shares
		(000’s)
Outstanding at December 30, 2016			3,502
Granted			829
Exercised			(334)
Forfeited or expired			(170)
Outstanding at September 29, 2017			3,827
Exercisable at September 29, 2017			2,752

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 nine-month period ended September 29, 2017 is presented below:

		Restricted
		Shares			RSUs
		(000’s)			(000’s)
Outstanding at December 30, 2016			23			274
Granted			21			291
Vested			(23)			(93)
Forfeited			—			(34)
Outstanding at September 29, 2017			21			438

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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 for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=96867065&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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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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