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Income Taxes (Tables)

12 Months Ended

Dec. 29, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations consists of the following for the fiscal years indicated:

	Fiscal Year
	2012				2011				2010
Current
Federal	$	—			$	52,000			$	—
State	64,000				88,000				66,000
Foreign	—				(137,000		)		(120,000		)
Total current provision	64,000				3,000				(54,000		)
Deferred
Federal	(2,878,000		)		3,977,000				3,464,000
State	(505,000		)		(30,000		)		513,000
Foreign	73,000				(898,000		)		2,161,000
Change in valuation allowance	4,345,000				(3,052,000		)		(6,138,000		)
Total deferred provision	1,035,000				(3,000		)		—
Total provision (benefit) for income taxes	$	1,099,000			$	—			$	(54,000	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:

	Fiscal Year
	2012				2011				2010
Tax provision at federal statutory rates	$	(7,002,000	)		$	(2,006,000	)		$	730,000
State tax liability	42,000				57,000				43,000
Foreign deferred	734,000				611,000				2,484,000
Foreign withholding	1,170,000				—				—
Outside basis in KTC and Kowon, net	2,422,000				—				—
Goodwill	417,000				771,000				—
Nondeductible expenses	180,000				415,000				(35,000		)
Utilized/expired net state operating loss carryforwards	—				—				(28,000		)
Provision to tax return adjustments and state tax rate change	(462,000		)		888,000				544,000
Tax credits	(100,000		)		1,188,000				(312,000		)
Non-deductible equity compensation	136,000				1,542,000				2,630,000
Other, net	(783,000		)		(414,000		)		28,000
Change in valuation allowance	4,345,000				(3,052,000		)		(6,138,000		)
	$	1,099,000			$	—			$	(54,000	)

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following:

	Fiscal Year
	2012				2011
Deferred tax liability:
Intangible asset	$	(636,000	)		$	(508,000	)
Foreign withholding liability	(1,170,000		)		—
Foreign unremitted earnings	(3,478,000		)		—
Deferred tax assets:
Federal net operating loss carryforwards	9,493,000				3,398,000
State net operating loss carryforwards	580,000				13,000
Foreign net operating loss carryforwards	3,028,000				5,533,000
Equity awards	1,111,000				886,000
Tax credits	5,267,000				5,599,000
Equipment	4,131,000				5,068,000
Investments	4,760,000				3,867,000
Other	3,582,000				3,903,000
Net deferred tax assets	26,668,000				27,759,000
Valuation allowance	(27,973,000		)		(23,493,000		)
	$	(1,305,000	)		$	4,266,000

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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