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Income Taxes (Tables)

12 Months Ended

Dec. 25, 2021

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
		2021				2020				2019
Current
State		$	1,000			$	—			$	4,000
Foreign			128,000				129,000				104,000
Total current provision			129,000				129,000				108,000
Deferred
Federal			(3,367,000	)			(1,075,000	)			(5,165,000	)
State			(928,000	)			(321,000	)			(2,341,000	)
Foreign			318,000				(19,000	)			(56,000	)
Change in valuation allowance			3,977,000				1,415,000				7,562,000
Total deferred provision			—				—				—
Total provision for income taxes		$	129,000			$	129,000			$	108,000

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 28, 2019		$	394,000
Gross increases—prior year tax positions			—
Unrecognized tax benefits at December 26, 2020			394,000
Gross increases—current year tax positions			—
Unrecognized tax benefits at December 25, 2021		$	394,000

Schedule of Effective Income Tax Rate Reconciliation

 Schedule of Effective Income Tax Rate Reconciliation

		Fiscal Year
		2021				2020				2019
Tax provision at federal statutory rates		$	(2,787,000	)		$	(925,000	)		$	(6,196,000	)
State tax liability			—				—				4,000
Foreign deferred tax rate differential			(55,000	)			(38,000	)			(64,000	)
Permanent items			(79,000	)			238,000				1,964,000
Increase in net state operating loss carryforwards			(911,000	)			(233,000	)			(1,985,000	)
Utilization of net operating losses for U.K. research and development refund			(134,000	)			(151,000	)			(148,000	)
Provision to tax return adjustments and tax rate change			(69,000	)			(180,000	)			803,000
Tax credits			(261,000	)			9,000				(1,931,000	)
Equity compensation			326,000				(121,000	)			16,000
Uncertain tax position for transfer pricing			128,000				129,000				105,000
Other, net			(6,000	)			(14,000	)			(22,000	)
Change in valuation allowance			3,977,000				1,415,000				7,562,000
Total provision		$	129,000			$	129,000			$	108,000

Schedule of Deferred Tax Assets and Liabilities

 Schedule of Deferred Tax Assets and Liabilities

		Fiscal Year
		2021				2020
Deferred tax liability:
Foreign withholding liability		$	(513,000	)		$	(554,000	)
Deferred tax assets:
Federal net operating loss carryforwards			49,609,000				46,311,000
State net operating loss carryforwards			6,393,000				5,454,000
Foreign net operating loss carryforwards			994,000				1,319,000
Equity awards			222,000				549,000
Tax credits			9,413,000				9,153,000
Property, plant and equipment			620,000				577,000
Unrealized losses on investments			2,834,000				2,860,000
Other			872,000				757,000
Net deferred tax assets			70,444,000				66,426,000
Valuation allowance			(70,957,000	)			(66,980,000	)
Deferred tax assets, net		$	(513,000	)		$	(554,000	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 12
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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.

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-SubTopic 10
-Section 50
-Paragraph 15
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