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Stockholders' Equity (Tables) | 3 Months Ended
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Apr. 03, 2020
Stockholders Equity Note [Abstract] |
Schedule of Compensation Cost | The cost that has been charged against income for stock-based compensation is set forth below (in thousands):
|  | Three Months Ended |
|  | April 3, 2020 |  |  | March 29, 2019 |
Employee stock options |  | $ | 2,232 |  |  | $ | 1,430 |
Restricted stock |  |  | 78 |  |  |  | 82 |
Restricted stock units |  |  | 549 |  |  |  | 1,104 |
Nonemployee stock options |  |  | 62 |  |  |  | 25 |
Total stock-based compensation expense |  | $ | 2,921 |  |  | $ | 2,641 |
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs | The Company recorded stock-based compensation costs in the following categories (in thousands):
|  | Three Months Ended |
|  | April 3, 2020 |  |  | March 29, 2019 |
Cost of sales |  | $ | 22 |  |  | $ | 14 |
General and administrative |  |  | 1,085 |  |  |  | 778 |
Marketing and selling |  |  | 1,055 |  |  |  | 1,171 |
Research and development |  |  | 759 |  |  |  | 678 |
Total stock-based compensation expense, net |  |  | 2,921 |  |  |  | 2,641 |
Amounts capitalized as part of inventory |  |  | 269 |  |  |  | 189 |
Total stock-based compensation expense, gross |  | $ | 3,190 |  |  | $ | 2,830 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | 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 |
|  | April 3, 2020 |  |  | March 29, 2019 |
Expected dividend yield |  |  | 0 | % |  |  | 0 | %
Expected volatility |  |  | 53 | % |  |  | 53 | %
Risk-free interest rate |  |  | 0.54 | % |  |  | 2.43 | %
Expected term (in years) |  |  | 5.72 |  |  |  | 5.67 |
Schedule of Share-based Compensation, Stock Options, Activity | A summary of stock option activity under the Plan for the three months ended April 3, 2020 is presented below:
|  | Stock Options (in 000’s) |  |  | Minimum Exercise Price |  |  | Maximum Exercise Price |
Outstanding at January 3, 2020 |  |  | 4,326 |  |  |  |  |  |  |  |  |
Granted |  |  | 603 |  |  |  |  |  |  |  |  |
Exercised |  |  | (196 | ) |  |  |  |  |  |  |  |
Forfeited or expired |  |  | (6 | ) |  |  |  |  |  |  |  |
Outstanding at April 3, 2020 |  |  | 4,727 |  |  | $ | 4.73 |  |  | $ | 43.84 |
Exercisable at April 3, 2020 |  |  | 3,231 |  |  |  |  |  |  |  |  |
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity | A summary of restricted stock and RSU activity under the Plan for the three months ended April 3, 2020 is presented below:
|  | Restricted Stock (in 000’s) |  |  | Restricted Stock Units (in 000’s) |
Unvested at January 3, 2020 |  |  | 11 |  |  |  | 104 |
Granted |  |  | — |  |  |  | 97 |
Vested |  |  | — |  |  |  | (87 | )
Forfeited or expired |  |  | — |  |  |  | (1 | )
Unvested at April 3, 2020 |  |  | 11 |  |  |  | 113 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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