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Stockholders' Equity (Tables) | 3 Months Ended
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Mar. 31, 2023
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 |
|  | March 31, 2023 |  |  | April 1, 2022 |
Employee stock options |  | $ | 2,977 |  |  | $ | 2,327 |
Restricted stock |  |  | 67 |  |  |  | 109 |
Restricted stock units |  |  | 1,601 |  |  |  | 762 |
Performance stock units |  |  | 1,106 |  |  |  | 382 |
Nonemployee stock options |  |  | 314 |  |  |  | 314 |
Total stock-based compensation expense |  | $ | 6,065 |  |  | $ | 3,894 |
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 |
|  | March 31, 2023 |  |  | April 1, 2022 |
Cost of sales |  | $ | 149 |  |  | $ | 70 |
General and administrative |  |  | 3,363 |  |  |  | 1,781 |
Selling and marketing |  |  | 857 |  |  |  | 889 |
Research and development |  |  | 1,696 |  |  |  | 1,154 |
Total stock-based compensation expense, net |  |  | 6,065 |  |  |  | 3,894 |
Amounts capitalized as part of inventory |  |  | 369 |  |  |  | 366 |
Total stock-based compensation expense, gross |  | $ | 6,434 |  |  | $ | 4,260 |
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 |
|  | March 31, 2023 |  |  | April 1, 2022 |
Expected dividend yield |  |  | 0 | % |  |  | 0 | %
Expected volatility |  |  | 60 | % |  |  | 54 | %
Risk-free interest rate |  |  | 3.96 | % |  |  | 1.71 | %
Expected term (in years) |  |  | 5.05 |  |  |  | 5.10 |
Schedule of Share-based Compensation, Stock Options, Activity | A summary of stock option activity under the Plan for three months ended March 31, 2023 is presented below:
|  | Stock Options (in 000’s) |  |  | Minimum Exercise Price |  |  | Maximum Exercise Price |
Outstanding at December 30, 2022 |  |  | 2,469 |  |  |  |  |  |  |
Granted |  |  | 496 |  |  |  |  |  |  |
Exercised |  |  | (40 | ) |  |  |  |  |  |
Forfeited or expired |  |  | (24 | ) |  |  |  |  |  |
Outstanding at March 31, 2023 |  |  | 2,901 |  |  | $ | 5.54 |  |  | $ | 154.96 |
Exercisable at March 31, 2023 |  |  | 1,980 |  |  |  |  |  |  |
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 three months ended March 31, 2023 is presented below (shares in thousands):
|  | Restricted Stock |  |  | RSUs |  |  | PSUs |
Unvested at December 30, 2022 |  |  | 4 |  |  |  | 192 |  |  |  | 118 |
Granted |  |  | — |  |  |  | 223 |  |  |  | 173 |
Vested |  |  | — |  |  |  | (80 | ) |  |  | (30 | )
Forfeited or expired |  |  | — |  |  |  | (6 | ) |  |  | (11 | )
Unvested at March 31, 2023 |  |  | 4 |  |  |  | 329 |  |  |  | 250 |

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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 https://asc.fasb.org/extlink&oid=128089324&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 https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
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