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ACQUISITION OF IKANOS and eMDT
 6 Months Ended
Jun. 29, 2013
Business Combinations [Abstract]  
ACQUISITION OF IKANOS
ACQUISITION OF eMDT AND IKANOS
In April 2013, the Company acquired 51% of the outstanding stock of eMDT, a private company, for $400,000. The assets, liabilities and results of operations of eMDT have been consolidated within the Company's financial statements since April 17, 2013. The Company has an option to acquire an additional 25% of the Company for $200,000. In connection with the acquisition, the Company has preliminary allocated excess purchase price in the amount of approximately $400,000 to goodwill.  The Company's purchase accounting is preliminary as the Company is finalizing the value of assets and liabilities acquired including its identification of intangible assets. 
The Company's goodwill balance is as follows:
 
 
Balance, December 29, 2012
$
684,789

Acquisition of eMDT
395,713

Balance, June 29, 2013
$
1,080,502

During the three months ended March 31, 2012 the Company acquired a 25% interest in Ikanos, a private company and accounted for its interest using the equity method of accounting. In July 2012, the Company purchased an additional 26% of Ikanos common stock and as a result of these transactions the Company owns approximately 51% of the now outstanding stock of Ikanos. The remaining 49% is held by other investors and employees of Ikanos.
The assets, liabilities and results of operations of Ikanos have been within the Company's financial statements since July 1, 2012. The Company finalized its purchase accounting for the acquisition in the quarter ended March 30, 2013.  There were no changes to the provisional balances as of December 29, 2012.
The unaudited pro forma financial results for the three month period ended June 30, 2012 combine the unaudited historical results of the Company along with the unaudited historical results of Ikanos and e-MDT. The results include the effects of unaudited pro forma adjustments as if Ikanos and e-MDT were acquired on January 1, 2012 (the first day of the Company's fiscal year 2012). There were no material nonrecurring pro forma adjustments in the calculation of revenue or earnings. The pro forma financial results presented below do not include any anticipated synergies or other expected benefits of the acquisition. These results are presented for informational purposes only and are not necessarily indicative of future operations.
 
Six Months
Ended
June 29, 2013
Six Months
Ended
June 30, 2012
Three Months
Ended
June 30, 2012
Revenues
$
12,603,000

$
18,771,000

$
7,325,000

Net income (loss)
$
13,764,000

$
(8,388,000
)
$
(5,936,000
)