Organization and Description of Business and Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2018

Schedule of Net Currency Foreign Translation Gain Loss

Net foreign translation gain (loss) is as follows (in thousands):

	Years Ended
	2018			2017		2016
Foreign currency translation gain⁽¹⁾	$	242		$	387	$	224
Gain (loss) on foreign currency transactions⁽²⁾		(836	)		819		(147	)

⁽¹⁾	Shown as a separate line item on the Consolidated Statements of Comprehensive Income (Loss).

⁽²⁾	Shown as a separate line item on the Consolidated Statements of Operations.

Schedule of Reconciliation of Cash And Cash Equivalents And Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows at December 28, 2018, December 29, 2017 and December 30, 2016 (in 000’s):

	2018		2017		2016
Cash and cash equivalents	$	103,877	$	18,520	$	13,999
Restricted cash included in other long-term assets		122		121		119
Total cash, cash equivalents and restricted cash	$	103,999	$	18,641	$	14,118

Summary of Impact of adopting Topic 606 on Condensed Consolidated Balance Sheets

The following table summarizes the impact of adopting Topic 606 on the Company’s Condensed Consolidated Balance Sheets for December 28, 2018 (in 000’s):

	As Reported		Adjustments			Balances without the adoption of 606
Accounts receivable trade, net	$	25,946	$	(2,895	)	$	23,051
Total current assets		151,572		(2,895	)		148,677
Total assets		167,339		(2,895	)		164,444
Allowance for sales returns		2,895		(2,895	)		—
Total current liabilities		27,728		(2,895	)		24,833
Total liabilities		34,913		(2,895	)		32,018
Total liabilities and stockholders’ equity		167,339		(2,895	)		164,444

Summary of Estimated Sales Return

On the Consolidated Balance Sheets, the balances associated for estimated sales returns are as follows:

	2018		2017
Estimated returns - inventory⁽¹⁾	$	722	$	534
Allowance for sales returns⁽²⁾		2,895		2,182

⁽¹⁾	Recognized in inventories, net on the Consolidated Balance Sheets

⁽²⁾	For 2017, recognized in accounts receivable trade, net on the Consolidated Balance Sheets

Schedule Of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

Machinery and equipment		5-10 years
Furniture and equipment		3-7 years
Computers, software, and peripherals		2-5 years
Leasehold improvements		The shorter of the useful life of the asset or the term of the associated lease

Summary of Advertising Costs

Advertising costs, which are included in marketing and selling expenses, are expensed as incurred, and were as follows (in thousands):

	Years Ended
	2018		2017		2016
Advertising costs	$	8,981	$	6,102	$	6,160

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive income (loss) attributable to the Company for the years ended December 28, 2018, December 29, 2017 and December 30, 2016 (in thousands):

	Foreign Currency Translation			Defined Benefit Pension Plan – Japan			Defined Benefit Pension Plan – Switzerland			Accumulated Other Com- prehensive Income (Loss)
Balance at January 1, 2016	$	(145	)	$	95		$	(1,530	)	$	(1,580	)
Other comprehensive income (loss)		224			(9	)		426			641
Tax effect		(68	)		2			(45	)		(111	)
Balance at December 30, 2016		11			88			(1,149	)		(1,050	)
Other comprehensive income (loss)		387			(6	)		(406	)		(25	)
Tax effect		(120	)		6			39			(75	)
Balance at December 29, 2017		278			88			(1,516	)		(1,150	)
Other comprehensive income (loss)		242			(107	)		(290	)		(155	)
Tax effect		(74	)		29			30			(15	)
Balance at December 28, 2018	$	446		$	10		$	(1,776	)	$	(1,320	)