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Income Taxes (Tables) | 12 Months Ended
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Dec. 26, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes from continuing operations consists of the following for the fiscal years indicated: Schedule of Components of Income Tax Expense (Benefit)
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Current |  |  |  |  |  |  |  |  |  |  |  |
State |  | $ | — |  |  | $ | 4,000 |  |  | $ | 5,000 |
Foreign |  |  | 129,000 |  |  |  | 104,000 |  |  |  | 25,000 |
Total current provision |  |  | 129,000 |  |  |  | 108,000 |  |  |  | 30,000 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (1,075,000 | ) |  |  | (5,165,000 | ) |  |  | (7,307,000 | )
State |  |  | (321,000 | ) |  |  | (2,341,000 | ) |  |  | (360,000 | )
Foreign |  |  | (19,000 | ) |  |  | (56,000 | ) |  |  | 300,000 |
Change in valuation allowance |  |  | 1,415,000 |  |  |  | 7,562,000 |  |  |  | 7,367,000 |
Total (benefit) deferred provision |  |  | — |  |  |  | — |  |  |  | — |
Total provision for income taxes |  | $ | 129,000 |  |  | $ | 108,000 |  |  | $ | 30,000 |
Schedule of Unrecognized Tax Benefit | The following table sets forth the changes in the Company’s balance of unrecognized tax benefits for the year ended: Schedule of Unrecognized Tax Benefit
|  | Total |
Unrecognized tax benefits at December 29, 2018 |  | $ | 394,000 |
Gross increases—prior year tax positions |  |  | — |
Gross increases—current year tax positions |  |  | - |
Unrecognized tax benefits at December 28, 2019 |  |  | 394,000 |
Unrecognized tax benefits at December 28, 2019 |  |  | 394,000 |
Gross increases—current year tax positions |  |  | — |
Unrecognized tax benefits at December 26, 2020 |  | $ | 394,000 |
Schedule of Effective Income Tax Rate Reconciliation | The actual income tax provision reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax provision. 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: Schedule of Effective Income Tax Rate Reconciliation
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Tax provision at federal statutory rates |  | $ | (925,000 | ) |  | $ | (6,196,000 | ) |  | $ | (7,515,000 | )
State tax liability |  |  | — |  |  |  | 4,000 |  |  |  | 5,000 |
Foreign deferred tax rate differential |  |  | (38,000 | ) |  |  | (64,000 | ) |  |  | (39,000 | )
Foreign withholding |  |  | — |  |  |  | — |  |  |  | 301,000 |
Outside basis in Kowon, net unremitted earnings |  |  | — |  |  |  | — |  |  |  | (468,000 | )
Permanent items |  |  | 238,000 |  |  |  | 1,964,000 |  |  |  | 186,000 |
Increase in net state operating loss carryforwards |  |  | (233,000 | ) |  |  | (1,985,000 | ) |  |  | (406,000 | )
Utilization of net operating losses for U.K. research and development refund |  |  | (151,000 | ) |  |  | (148,000 | ) |  |  | — |
Provision to tax return adjustments and tax rate change |  |  | (180,000 | ) |  |  | 803,000 |  |  |  | (76,000 | )
Tax credits |  |  | 9,000 |  |  |  | (1,931,000 | ) |  |  | 239,000 |
Non-deductible 162M compensation limitations |  |  | — |  |  |  | — |  |  |  | 13,000 |
Equity compensation |  |  | (121,000 | ) |  |  | 16,000 |  |  |  | 290,000 |
Uncertain tax position for transfer pricing |  |  | 129,000 |  |  |  | 105,000 |  |  |  | 91,000 |
Other, net |  |  | (14,000 | ) |  |  | (22,000 | ) |  |  | 45,000 |
Change in valuation allowance |  |  | 1,415,000 |  |  |  | 7,562,000 |  |  |  | 7,364,000 |
Total provision |  | $ | 129,000 |  |  | $ | 108,000 |  |  | $ | 30,000 |
Schedule of Deferred Tax Assets and Liabilities | Schedule of Deferred Tax Assets and Liabilities
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |
Deferred tax liability: |  |  |  |  |  |  |  |
Foreign withholding liability |  | $ | (554,000 | ) |  | $ | (525,000 | )
Deferred tax assets: |  |  |  |  |  |  |  |
Federal net operating loss carryforwards |  |  | 46,311,000 |  |  |  | 44,820,000 |
State net operating loss carryforwards |  |  | 5,454,000 |  |  |  | 5,097,000 |
Foreign net operating loss carryforwards |  |  | 1,319,000 |  |  |  | 1,293,000 |
Equity awards |  |  | 549,000 |  |  |  | 428,000 |
Tax credits |  |  | 9,153,000 |  |  |  | 9,161,000 |
Property, plant and equipment |  |  | 577,000 |  |  |  | 524,000 |
Unrealized losses on investments |  |  | 2,860,000 |  |  |  | 2,641,000 |
Other |  |  | 757,000 |  |  |  | 1,603,000 |
Net deferred tax assets |  |  | 66,426,000 |  |  |  | 65,042,000 |
Valuation allowance |  |  | (66,980,000 | ) |  |  | (65,566,000 | )
|  | $ | (554,000 | ) |  | $ | (524,000 | )

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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
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