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Income Taxes (Tables)

12 Months Ended

Dec. 28, 2024

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)

		2024				2023				2022
		Fiscal Year
		2024				2023				2022
Current
State		$	—			$	—			$	—
Foreign			170,000				156,000				144,000
Total current provision			170,000				156,000				144,000
Deferred
Federal			(6,902,000	)			(3,457,000	)			1,073,000
State			(506,000	)			(1,063,000	)			(1,561,000	)
Foreign			(218,000	)			(281,000	)			74,000
Change in valuation allowance			7,626,000				4,801,000				414,000
Total deferred provision			—				—				—
Total provision for income taxes		$	170,000			$	156,000			$	144,000

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 31, 2022		$	394,000
Gross increases—prior year tax positions			—
Unrecognized tax benefits at December 30, 2023			394,000
Gross increases—current year tax positions			—
Unrecognized tax benefits at December 28, 2024		$	394,000

Schedule of Effective Income Tax Rate Reconciliation

 Schedule of Effective Income Tax Rate Reconciliation

		2024				2023				2022
		Fiscal Year
		2024				2023				2022
Tax provision at federal statutory rates		$	(9,201,000	)		$	(4,113,000	)		$	(4,029,000	)
Foreign tax rate differential			30,000				13,000				(8,000	)
Equity compensation awards			(136,000	)			450,000				44,000
Permanent items			176,000				(79,000	)			—
Expiration of net operating loss carryforwards			3,286,000				—				5,218,000
Increase in net state operating loss carryforwards			(2,119,000	)			(780,000	)			(987,000	)
Utilization of net operating losses for U.K. research and development refund			—				—				(24,000	)
Provision to tax return adjustments and tax rate change			268,000				(270,000	)			(36,000	)
Tax credits			106,000				14,000				(441,000	)
Equity compensation			—				—				(188,000	)
Uncertain tax position for transfer pricing			169,000				156,000				143,000
Other, net			(35,000	)			(36,000	)			38,000
Change in valuation allowance			7,626,000				4,801,000				414,000
Total provision		$	170,000			$	156,000			$	144,000

Schedule of Deferred Tax Assets and Liabilities

 Schedule of Deferred Tax Assets and Liabilities

		2024				2023
		Fiscal Year
		2024				2023
Deferred tax assets:
Federal net operating loss carryforwards		$	47,844,000			$	49,213,000
State net operating loss carryforwards			8,376,000				7,881,000
Foreign net operating loss carryforwards			1,357,000				1,183,000
Litigation accrual			6,621,000				—
Equity awards			321,000				37,000
Tax credits			9,751,000				9,849,000
R&D expense amortization			2,860,000				2,316,000
Property, plant and equipment			630,000				598,000
Unrealized losses on investments			2,376,000				2,292,000
Inventory reserves			1,498,000				1,212,000
Accrued legal			1,571,000				56,000
Other			588,000				1,531,000
Deferred tax assets			83,793,000				76,168,000
Valuation allowance			(83,793,000	)			(76,168,000	)
Net deferred tax assets			—				—
Deferred tax liability:
Foreign withholding liability			(414,000	)			(471,000	)
Net deferred tax liability		$	(414,000	)		$	(471,000	)

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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.

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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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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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Tabular disclosure for tax position taken on unrecognized tax benefit.

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