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STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 26, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock- Based Compensation

A summary of stock option award activity under the equity plans as of September 26, 2015 and changes during the nine month period then ended is as follows:

	Nine Months Ended September 26, 2015
	Shares			Weighted Average Exercise Price
Balance, December 27, 2014	130,500			$	3.49
Options forfeited/canceled	(125,358	)		3.50
Options exercised	(5,142	)		3.16
Balance, all exercisable, September 26, 2015	—			$	—

NonVested Restricted Common Stock

A summary of the activity for non-vested restricted common stock awards as of September 26, 2015 and changes during the nine month period then ended is presented below:

	Shares			Weighted Average Grant Fair Value
Balance, December 27, 2014	2,551,631			$	3.75
Granted	1,192,400			3.80
Forfeited	(291,720	)		3.65
Vested	(527,500	)		3.54
Balance, September 26, 2015	2,924,811			$	3.82

Stock-Based Compensation Expense

The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the nine months ended September 26, 2015 and September 27, 2014 (no tax benefits were recognized):

	Nine Months Ended
	September 26, 2015				September 27, 2014
Cost of component revenues	$	620,494			$	590,467
Research and development	669,605				773,106
Selling, general and administrative	1,496,395				2,191,881
Total	$	2,786,494			$	3,555,454

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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Tabular disclosure of the changes in outstanding nonvested shares.

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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock options and stock appreciation rights that were outstanding at the beginning and end of the year, exercisable at the end of the year, and the number of stock options and stock appreciation rights that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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



-Publisher FASB



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