XML 56 R44.htm IDEA: XBRL DOCUMENT
v3.19.1

16. Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 29, 2018
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The benefit of income taxes for fiscal years 2018 and 2017 consisted of the following:
|  | For the fiscal years ended |
|  | December 29, 2018 |  |  | December 30, 2017 |
Current tax expense (benefit): |  |  |  |  |  |  |  |
Federal |  | $ | 8 |  |  | $ | – |
State |  |  | 511 |  |  |  | 34 |
Foreign |  |  | – |  |  |  | – |
Current tax expense (benefit) |  | $ | 519 |  |  | $ | 34 |
Deferred tax expense - domestic |  |  | (1,246 | ) |  |  | (3,475 | )
Deferred tax expense - foreign |  |  | – |  |  |  | – |
Benefit of income taxes |  | $ | (727 | ) |  | $ | (3,441 | )
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of our benefit of income taxes with the federal statutory tax rate for fiscal years 2018 and 2017 is shown below:
|  | For the fiscal years ended |
|  | December 29, 2018 |  |  | December 30, 2017 |
Income tax expense at statutory rate |  | $ | (1,155 | ) |  | $ | (995 | )
Portion attributable to noncontrolling interest at statutory rate |  |  | – |  |  |  | – |
State tax expense, net of federal tax effect |  |  | 771 |  |  |  | (141 | )
Permanent differences |  |  | 28 |  |  |  | 55 |
Change in tax rates |  |  | – |  |  |  | (3,107 | )
Change in valuation allowance |  |  | (694 | ) |  |  | 590 |
Other |  |  | 323 |  |  |  | 157 |
|  | $ | (727 | ) |  | $ | (3,441 | )
Schedule of Income before Income Tax, Domestic and Foreign | Loss before benefit of income taxes and noncontrolling interest was derived from the following sources for fiscal years 2018 and 2017 as shown below:
|  | For the fiscal years ended |
|  | December 29, 2018 |  |  | December 30, 2017 |
United States |  | $ | (5,500 | ) |  | $ | (2,835 | )
Canada |  |  | (835 | ) |  |  | (90 | )
|  | $ | (6,335 | ) |  | $ | (2,925 | )
Schedule of Deferred Tax Assets and Liabilities | The components of net deferred tax assets (liabilities) as of December 29, 2018 and December 30, 2017, are as follows:
|  | December 29, 2018 |  |  | December 30, 2017 |
Current deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Allowance for bad debts |  | $ | 7 |  |  | $ | 16 |
Accrued expenses |  |  | 998 |  |  |  | 1,107 |
Inventory |  |  | – |  |  |  | 80 |
Accrued compensation |  |  | 39 |  |  |  | 23 |
Reserves |  |  | – |  |  |  | 4 |
Prepaid expenses |  |  | (147 | ) |  |  | (125 | )
|  |  | 897 |  |  |  | 1,105 |
Less: valuation allowance |  |  | – |  |  |  | – |
Total current deferred tax assets (liabilities) |  |  | 897 |  |  |  | 1,105 |
Long term deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Net operating loss |  |  | 292 |  |  |  | 1,217 |
Capital loss |  |  | – |  |  |  | – |
Tax credits |  |  | 256 |  |  |  | 473 |
Share-based compensation |  |  | 271 |  |  |  | 302 |
Intangibles |  |  | (5,068 | ) |  |  | (6,615 | )
Property and equipment |  |  | (103 | ) |  |  | (72 | )
Deferred rent |  |  | 12 |  |  |  | 16 |
Unrealized losses (gains) |  |  | 129 |  |  |  | 132 |
Section 481(a) adjustment |  |  | – |  |  |  | (44 | )
Section 163(j) interest |  |  | 172 |  |  |  | 11 |
|  |  | (4,039 | ) |  |  | (4,580 | )
Less: valuation allowance |  |  | (407 | ) |  |  | (1,102 | )
Total long term deferred tax assets (liabilities) |  |  | (4,446 | ) |  |  | (5,682 | )
Net deferred tax assets (liabilities) |  | $ | (3,549 | ) |  | $ | (4,577 | )
The deferred tax amounts have been classified in the accompanying consolidated balance sheets as follows:
|  | December 29, 2018 |  |  | December 30, 2017 |
Non-current assets |  | $ | – |  |  | $ | – |
Non-current liabilities |  |  | 3,549 |  |  |  | 4,577 |
|  | $ | 3,549 |  |  | $ | 4,577 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration