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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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)

			2022				2021				2020
			Fiscal Year
			2022				2021				2020
Current
State		$	—			$	1,000			$	—
Foreign			144,000				128,000				129,000
Total current provision			144,000				129,000				129,000
Deferred
Federal			1,073,000				(3,367,000	)			(1,075,000	)
State			(1,561,000	)			(928,000	)			(321,000	)
Foreign			74,000				318,000	)			(19,000	)
Change in valuation allowance			414,000				3,977,000				1,415,000
Total deferred provision			—				—				—
Total provision for income taxes		$	144,000			$	129,000			$	129,000

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 26, 2020		$	394,000
Gross increases—prior year tax positions			—
Unrecognized tax benefits at December 25, 2021			394,000
Gross increases—current year tax positions			—
Unrecognized tax benefits at December 31, 2022		$	394,000

Schedule of Effective Income Tax Rate Reconciliation

 Schedule of Effective Income Tax Rate Reconciliation

			2022				2021				2020
			Fiscal Year
			2022				2021				2020
Tax provision at federal statutory rates		$	(4,029,000	)		$	(2,787,000	)		$	(925,000	)
State tax liability			—				—				—
Foreign deferred tax rate differential			(8,000	)			(55,000	)			(38,000	)
Permanent items			5,262,000				(79,000	)			238,000
Increase in net state operating loss carryforwards			(987,000	)			(911,000	)			(233,000	)
Utilization of net operating losses for U.K. research and development refund			(24,000	)			(134,000	)			(151,000	)
Provision to tax return adjustments and tax rate change			(36,000	)			(69,000	)			(180,000	)
Tax credits			(441,000	)			(261,000	)			9,000
Equity compensation			(188,000	)			326,000				(121,000	)
Uncertain tax position for transfer pricing			143,000				128,000				129,000
Other, net			38,000				(6,000	)			(14,000	)
Change in valuation allowance			414,000				3,977,000				1,415,000
Total provision		$	144,000			$	129,000			$	129,000

Schedule of Deferred Tax Assets and Liabilities

 Schedule of Deferred Tax Assets and Liabilities

			2022				2021
			Fiscal Year
			2022				2021
Deferred tax liability:
Foreign withholding liability		$	(483,000	)		$	(513,000	)
Deferred tax assets:
Federal net operating loss carryforwards			46,618,000				49,609,000
State net operating loss carryforwards			7,381,000				6,393,000
Foreign net operating loss carryforwards			942,000				994,000
Equity awards			34,000				222,000
Tax credits			9,854,000				9,413,000
R&D expense amortization			1,900,000				—
Property, plant and equipment			624,000				620,000
Unrealized losses on investments			1,406,000				2,834,000
Other			2,611,000				872,000
Net deferred tax assets			70,887,000				70,444,000
Valuation allowance			(71,370,000	)			(70,957,000	)
Deferred tax assets, net		$	(483,000	)		$	(513,000	)

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-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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