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Stockholders’ Equity and Stock-Based Compensation (Tables)

12 Months Ended

Dec. 26, 2020

Equity [Abstract]

Schedule of Non-vested Restricted Stock Activity

Schedule of Non-vested Restricted Stock Activity

		Shares				Weighted Average Grant Fair Value
Outstanding at December 30, 2017			2,629,274			$	3.31
Granted			1,549,000				2.25
Forfeited			(872,025	)			3.78
Vested			(1,093,000	)			3.05
Outstanding at December 29, 2018			2,213,249				2.51
Granted			645,000				0.57
Forfeited			(355,625	)			2.95
Vested			(639,500	)			2.98
Balance at December 28, 2019			1,863,124				1.60
Granted			2,381,000				1.42
Forfeited			(153,595	)			1.71
Vested			(1,038,655	)			0.96
Balance at December 26, 2020			3,051,874			$	1.67

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions

Expected volatility			94.2	%
Interest rate			0.2	%
Expected life (years)			0.7
Dividend yield			—	%

Schedule of 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 fiscal years 2020, 2019 and 2018 (no tax benefits were recognized):

Schedule of Stock-based Compensation Expense 

		2020				2019				2018
Cost of product revenues		$	113,517			$	102,629			$	418,605
Research and development			204,599				295,872				725,112
Selling, general and administrative			503,006				1,658,899				3,647,337
Total		$	821,122			$	2,057,400			$	4,791,054

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure of the changes in outstanding nonvested restricted stock units.

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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.

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