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Stockholders' Equity (Tables) | 9 Months Ended
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Oct. 01, 2021
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 |  |  | Nine Months Ended |
|  | October 1, 2021 |  |  | October 2, 2020 |  |  | October 1, 2021 |  |  | October 2, 2020 |
Employee stock options |  | $ | 2,594 |  |  | $ | 2,469 |  |  | $ | 7,850 |  |  | $ | 7,206 |
Restricted stock |  |  | 109 |  |  |  | 119 |  |  |  | 507 |  |  |  | 273 |
Restricted stock units |  |  | 700 |  |  |  | 415 |  |  |  | 2,048 |  |  |  | 1,238 |
Performance stock units |  |  | 124 |  |  |  | 54 |  |  |  | 325 |  |  |  | 54 |
Nonemployee stock options |  |  | 136 |  |  |  | 69 |  |  |  | 255 |  |  |  | 194 |
Total stock-based compensation expense |  | $ | 3,663 |  |  | $ | 3,126 |  |  | $ | 10,985 |  |  | $ | 8,965 |
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 |  |  | Nine Months Ended |
|  | October 1, 2021 |  |  | October 2, 2020 |  |  | October 1, 2021 |  |  | October 2, 2020 |
Cost of sales |  | $ | 61 |  |  | $ | 30 |  |  | $ | 150 |  |  | $ | 82 |
General and administrative |  |  | 1,671 |  |  |  | 1,307 |  |  |  | 4,925 |  |  |  | 3,601 |
Selling and marketing |  |  | 851 |  |  |  | 807 |  |  |  | 2,637 |  |  |  | 2,674 |
Research and development |  |  | 1,080 |  |  |  | 982 |  |  |  | 3,273 |  |  |  | 2,608 |
Total stock-based compensation expense, net |  |  | 3,663 |  |  |  | 3,126 |  |  |  | 10,985 |  |  |  | 8,965 |
Amounts capitalized as part of inventory |  |  | 383 |  |  |  | 287 |  |  |  | 1,082 |  |  |  | 847 |
Total stock-based compensation expense, gross |  | $ | 4,046 |  |  | $ | 3,413 |  |  | $ | 12,067 |  |  | $ | 9,812 |
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 |  |  | Nine Months Ended |
|  | October 1, 2021 |  |  | October 2, 2020 |  |  | October 1, 2021 |  |  | October 2, 2020 |
Expected dividend yield |  |  | 0 | % |  |  | 0 | % |  |  | 0 | % |  |  | 0 | %
Expected volatility |  |  | 53 | % |  |  | 53 | % |  |  | 53 | % |  |  | 53 | %
Risk-free interest rate |  |  | 0.79 | % |  |  | 0.31 | % |  |  | 0.84 | % |  |  | 0.53 | %
Expected term (in years) |  |  | 5.38 |  |  |  | 5.72 |  |  |  | 5.38 |  |  |  | 5.72 |
Schedule of Share-based Compensation, Stock Options, Activity | A summary of stock option activity under the Plan for nine months ended October 1, 2021 is presented below:
|  | Stock Options (in 000’s) |  |  | Minimum Exercise Price |  |  | Maximum Exercise Price |
Outstanding at January 1, 2021 |  |  | 3,418 |  |  |  |  |  |  |  |  |
Granted |  |  | 268 |  |  |  |  |  |  |  |  |
Exercised |  |  | (1,089 | ) |  |  |  |  |  |  |  |
Forfeited or expired |  |  | (27 | ) |  |  |  |  |  |  |  |
Outstanding at October 1, 2021 |  |  | 2,570 |  |  | $ | 5.34 |  |  | $ | 154.96 |
Exercisable at October 1, 2021 |  |  | 1,864 |  |  |  |  |  |  |  |  |
Schedule of Share-based Compensation, Restricted Stock, RSUs and PSUs Activity | A summary of restricted stock, RSUs and PSUs activity under the Plan for the nine months ended October 1, 2021 is presented below (shares in thousands):
|  | Restricted Stock |  |  | RSUs |  |  | PSUs |
Unvested at January 1, 2021 |  |  | 11 |  |  |  | 122 |  |  |  | 15 |
Granted |  |  | 3 |  |  |  | 63 |  |  |  | — |
Vested |  |  | (11 | ) |  |  | (54 | ) |  |  | (5 | )
Forfeited or expired |  |  | — |  |  |  | — |  |  |  | — |
Unvested at October 1, 2021 |  |  | 3 |  |  |  | 131 |  |  |  | 10 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + 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 (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + 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=120381028&loc=d3e5070-113901 + Details
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