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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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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.

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