XML 40 R29.htm IDEA: XBRL DOCUMENT
v3.10.0.1

STOCKHOLDERS' EQUITY AND STOCK-BASED COMPENSATION (Tables) | 9 Months Ended
--- | ---
Sep. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block] | The value of restricted stock grants that vest based on market conditions is computed on the date of grant using the Monte Carlo model with the following assumptions:
| For the period ended September 29, 2018
Performance price target | $ | 5.25 |  |  | $ | 6.00 |  |  | $ | 7.00 |
Expected volatility | 48.3 | % |  | 48.3 | % |  | 48.3 | %
Interest rate | 1.97 | % |  | 1.97 | % |  | 1.97 | %
Expected life (years) | 3 |  |  | 3 |  |  | 3 |
Dividend yield | — | % |  | — | % |  | — | %
NonVested Restricted Common Stock |
| Shares |  | Weighted Average Grant Fair Value
Balance, December 30, 2017 | 2,629,274 |  |  | $ | 3.31 |
Granted | 1,549,000 |  |  | 2.25 |
Forfeited | (622,025 | ) |  | 4.13 |
Vested | (80,000 | ) |  | 3.64 |
Balance, September 29, 2018 | 3,476,249 |  |  | $ | 2.69 |
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 three and nine months ended September 29, 2018 and September 30, 2017 (no tax benefits were recognized):
| Three Months Ended |  | Nine Months Ended
| September 29, 2018 |  | September 30, 2017 |  | September 29, 2018 |  | September 30, 2017
Cost of product revenues | $ | 52,368 |  |  | $ | 142,604 |  |  | $ | 318,519 |  |  | $ | 405,778 |
Research and development | 159,436 |  |  | 203,288 |  |  | 627,519 |  |  | 616,500 |
Selling, general and administrative | 979,026 |  |  | 676,137 |  |  | 2,932,581 |  |  | 1,967,879 |
Total | $ | 1,190,830 |  |  | $ | 1,022,029 |  |  | $ | 3,878,619 |  |  | $ | 2,990,157 |
Unr

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + 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=109197908&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=115993241&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=109197908&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested shares. + 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 (c)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (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=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration