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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2018
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Income (loss) from continuing operations before provision (benefit) for income taxes was as follows (in thousands):
|  | Years Ended |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Domestic |  | $ | (2,629 | ) |  | $ | (3,318 | ) |  | $ | (10,399 | )
Foreign |  |  | 9,268 |  |  |  | 1,022 |  |  |  | (2,045 | )
Income (loss) before income taxes |  | $ | 6,639 |  |  | $ | (2,296 | ) |  | $ | (12,444 | )
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes consisted of the following (in thousands):
|  | Years Ended |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Current tax provision: |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 10 |  |  |  | 12 |  |  |  | 18 |
Foreign |  |  | 1,220 |  |  |  | 378 |  |  |  | 1,031 |
Total current provision |  |  | 1,230 |  |  |  | 390 |  |  |  | 1,049 |
Deferred tax provision (benefit): |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal and state |  |  | — |  |  |  | (546 | ) |  |  | — |
Foreign |  |  | 441 |  |  |  | (1 | ) |  |  | (1,364 | )
Total deferred provision (benefit) |  |  | 441 |  |  |  | (547 | ) |  |  | (1,364 | )
Provision (benefit) for income taxes |  | $ | 1,671 |  |  | $ | (157 | ) |  | $ | (315 | )
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the statutory U.S. federal tax rate to the Company’s effective tax rate was as follows (dollars in thousands):
|  | Years Ended |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | Rate |  |  | Amount |  |  | Rate |  |  | Amount |  |  | Rate |  |  | Amount |
Computed provision (benefit) for taxes based on income at statutory rate |  |  | 21.0 | % |  | $ | 1,394 |  |  |  | 34.0 | % |  | $ | (781 | ) |  |  | 34.0 | % |  | $ | (4,231 | )
Increase (decrease) in taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | 0.6 |  |  |  | 41 |  |  |  | (0.9 | ) |  |  | 21 |  |  |  | (3.0 | ) |  |  | 373 |
Change in the future federal tax rate |  |  | — |  |  |  | — |  |  |  | (833.0 | ) |  |  | 19,125 |  |  |  | — |  |  |  | — |
State minimum taxes, net of federal income tax benefit |  |  | 0.1 |  |  |  | 8 |  |  |  | (0.3 | ) |  |  | 8 |  |  |  | (0.1 | ) |  |  | 12 |
State tax benefit |  |  | (6.7 | ) |  |  | (447 | ) |  |  | 8.3 |  |  |  | (190 | ) |  |  | 6.2 |  |  |  | (767 | )
Foreign tax differential |  |  | (11.0 | ) |  |  | (730 | ) |  |  | (1.3 | ) |  |  | 29 |  |  |  | (8.9 | ) |  |  | 1,109 |
Expiration of state net operating tax loss carryforwards |  |  | — |  |  |  | — |  |  |  | (36.4 | ) |  |  | 836 |  |  |  | (7.2 | ) |  |  | 892 |
Foreign earnings not permanently reinvested, net of the participation exemption |  |  | (14.0 | ) |  |  | (926 | ) |  |  | 108.1 |  |  |  | (2,482 | ) |  |  | 6.5 |  |  |  | (809 | )
Foreign dividend withholding |  |  | 4.8 |  |  |  | 317 |  |  |  | (0.3 | ) |  |  | 7 |  |  |  | 3.8 |  |  |  | (478 | )
ASC 718 Share Based Payment Adjustment |  |  | (6.5 | ) |  |  | (434 | ) |  |  | - |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | 0.5 |  |  |  | 30 |  |  |  | (2.6 | ) |  |  | 59 |  |  |  | 1.1 |  |  |  | (139 | )
Valuation allowance |  |  | 36.4 |  |  |  | 2,418 |  |  |  | 731.2 |  |  |  | (16,789 | ) |  |  | (29.9 | ) |  |  | 3,723 |
Effective tax provision (benefit) |  |  | 25.2 | % |  | $ | 1,671 |  |  |  | 6.8 | % |  | $ | (157 | ) |  |  | 2.5 | % |  | $ | (315 | )
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets (liabilities) at December 28, 2018 and December 29, 2017 were as follows (in thousands):
|  | 2018 |  |  | 2017 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts and sales returns |  | $ | 252 |  |  | $ | 230 |
Inventories |  |  | 560 |  |  |  | 381 |
Accrued vacation |  |  | 387 |  |  |  | 322 |
Accrued other expenses |  |  | 1,232 |  |  |  | 559 |
Stock-based compensation |  |  | 2,489 |  |  |  | 1,444 |
Pensions |  |  | 884 |  |  |  | 720 |
Depreciation and amortization |  |  | 843 |  |  |  | 959 |
Net operating loss carryforwards |  |  | 34,347 |  |  |  | 33,770 |
Business, foreign, AMT and R&D credit carryforwards |  |  | 3,256 |  |  |  | 3,706 |
Prepaid expenses |  |  | 272 |  |  |  | 188 |
Capitalized R&D |  |  | 968 |  |  |  | 941 |
Other |  |  | 122 |  |  |  | 92 |
Valuation allowance |  |  | (43,075 | ) |  |  | (40,656 | )
Total deferred tax assets |  | $ | 2,537 |  |  | $ | 2,656 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Foreign tax withholding |  | $ | (1,282 | ) |  | $ | (881 | )
Amortization of R&D |  |  | (759 | ) |  |  | (723 | )
Net foreign earnings not permanently reinvested |  |  | (240 | ) |  |  | (160 | )
Total deferred tax liabilities |  |  | (2,281 | ) |  |  | (1,764 | )
Total net deferred tax assets |  | $ | 256 |  |  | $ | 892 |
Summary of Income Tax Examinations | The following tax years remain subject to examination:
Significant jurisdictions |  | Open Years
U.S. Federal |  | 2015 – 2017
California |  | 2014 – 2017
Switzerland |  | 2017
Japan |  | 2016 – 2017

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=109238393&loc=d3e36027-109320 + Details
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