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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Benefit of Income Taxes | For fiscal years ended December 31, 2022, and January 1, 2022, the Company recorded an income tax benefit from continuing operation of approximately $6.7 million and an income tax provision of $273,000, respectively, and an income tax provision from discontinued operations of approximately $2.2 million and $0, respectively, which consisted of the following (in $000's):
|  | Fiscal Years Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Current tax expense: |  |  |  |  |  |
State |  | $ | 32 |  |  | $ | 75 |
Federal |  |  | 45 |  |  |  | — |
Current tax expense |  |  | 77 |  |  |  | 75 |
Deferred tax benefit - domestic |  |  | (4,589 | ) |  |  | 198 |
Total (benefit) provision of income taxes |  | $ | (4,512 | ) |  | $ | 273 |
Schedule of Reconciliation of Our Benefit of Income Taxes with the Federal Statutory Tax Rate | A reconciliation of the Company's income tax benefit (provision) with the federal statutory tax rate for the fiscal years ended December 31, 2022, and January 1, 2022, respectively, is shown below:
|  | Fiscal Years Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
U.S statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
Federal income tax for installment sale |  |  | 0.6 | % |  |  | 0.0 | %
State tax rate |  |  | 5.5 | % |  |  | 4.3 | %
Foreign rate differential |  |  | -0.2 | % |  |  | 0.2 | %
Permanent differences |  |  | 0.4 | % |  |  | 2.3 | %
Change in tax rates |  |  | 2.8 | % |  |  | 0.2 | %
Benefit from CARES Act carryback claim |  |  | 0.0 | % |  |  | -1.2 | %
Change in valuation allowance |  |  | -96.4 | % |  |  | -27.5 | %
Other |  |  | 0.4 | % |  |  | -0.9 | %
|  |  | -65.9 | % |  |  | -1.6 | %
Schedule of Loss Before Benefit of Income Taxes | oss) before provision of income taxes was derived from the following sources for fiscal years December 31, 2022 and January 1, 2022, respectively, as shown below (in $000's):
|  | Fiscal Years Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
United States |  | $ | 6,717 |  |  | $ | (16,074 | )
Canada |  |  | (237 | ) |  |  | (540 | )
Total |  | $ | 6,480 |  |  | $ | (16,614 | )
Schedule of Deferred Tax Assets and Liabilities | The components of net deferred tax assets (liabilities) as of December 31, 2022 and January 1, 2022, respectively, are as follows (in $000's):
|  | December 31, 2022 |  |  | January 1, 2022 |
Deferred tax assets (liabilities): |  |  |  |  |  |
Allowance for bad debts |  | $ | — |  |  | $ | 795 |
Accrued expenses |  |  | 1,723 |  |  |  | 2,118 |
Accrued compensation |  |  | 82 |  |  |  | 91 |
Section 174 expenses |  |  | 92 |  |  |  | — |
Prepaid expenses |  |  | (184 | ) |  |  | (375 | )
Net operating loss |  |  | 5,494 |  |  |  | 4,440 |
Lease liability |  |  | 39 |  |  |  | 25 |
Tax credits |  |  | 3 |  |  |  | 92 |
Share-based compensation |  |  | 171 |  |  |  | 219 |
Intangibles |  |  | (4,782 | ) |  |  | (5 | )
Property and equipment |  |  | (483 | ) |  |  | (407 | )
Installment sale |  |  | (2,114 | ) |  |  | — |
Unrealized losses |  |  | 305 |  |  |  | 148 |
Section 163(j) interest |  |  | 363 |  |  |  | 361 |
|  |  | 709 |  |  |  | 7,502 |
Less: valuation allowance |  |  | (904 | ) |  |  | (7,502 | )
Net deferred tax assets (liabilities) |  | $ | (195 | ) |  | $ | — |

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- 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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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. + 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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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