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Income Taxes (Tables) | 12 Months Ended
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Jan. 02, 2021
Income Tax Disclosure [Abstract] |
Schedule of Benefit of Income Taxes | For fiscal year 2020 and 2019, we recorded an income tax benefit of $427 and $3,197, respectively, which consisted of the following:
|  | Fiscal Years Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
Current tax expense: |  |  |  |  |  |  |  |
State |  | $ | (46 | ) |  | $ | (80 | )
Federal |  |  | 203 |  |  |  | — |
Current tax expense |  | $ | 157 |  |  | $ | (80 | )
Deferred tax benefit - domestic |  |  | 270 |  |  |  | 3,277 |
Benefit of income taxes |  | $ | 427 |  |  | $ | 3,197 |
Schedule of Reconciliation of Our Benefit of Income Taxes with the Federal Statutory Tax Rate | A reconciliation of our benefit of income taxes with the federal statutory tax rate for fiscal years 2020 and 2019 is shown below:
|  | Fiscal Years Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
U.S statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State tax rate |  |  | 7.5 | % |  |  | 1.8 | %
Foreign rate differential |  |  | 0.4 | % |  |  | 0.2 | %
Permanent differences |  |  | -0.1 | % |  |  | -0.1 | %
Change in valuation allowance |  |  | -24.5 | % |  |  | -0.7 | %
Other |  |  | 0.6 | % |  |  | -0.6 | %
|  |  | 4.9 | % |  |  | 21.6 | %
Schedule of Loss Before Benefit of Income Taxes | Loss before benefit of income taxes was derived from the following sources for fiscal years 2020 and 2019 as shown below:
|  | Fiscal Years Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
United States |  | $ | (8,270 | ) |  | $ | (14,497 | )
Canada |  |  | (655 | ) |  |  | (664 | )
|  | $ | (8,925 | ) |  | $ | (15,161 | )
Schedule of Deferred Tax Assets and Liabilities | The components of net deferred tax assets (liabilities) as of January 2, 2021 and December 28, 2019, are as follows:
|  | January 2, 2021 |  |  | December 28, 2019 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Allowance for bad debts |  | $ | 823 |  |  | $ | 802 |
Accrued expenses |  |  | 1,769 |  |  |  | 1,623 |
Accrued compensation |  |  | 76 |  |  |  | 62 |
Prepaid expenses |  |  | (304 | ) |  |  | (93 | )
Net operating loss |  |  | 3,477 |  |  |  | 2,045 |
Lease liability |  |  | 35 |  |  |  | 504 |
Tax credits |  |  | 290 |  |  |  | 256 |
Share-based compensation |  |  | 176 |  |  |  | 125 |
Intangibles |  |  | (3,717 | ) |  |  | (4,585 | )
Property and equipment |  |  | (214 | ) |  |  | (652 | )
Unrealized losses (gains) |  |  | 140 |  |  |  | 141 |
Section 163(j) interest |  |  | 387 |  |  |  | 288 |
|  |  | 2,938 |  |  |  | 516 |
Less: valuation allowance |  |  | (2,938 | ) |  |  | (786 | )
Net deferred tax assets (liabilities) |  | $ | — |  |  | $ | (270 | )

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