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Note 6 - Acquisitions | 12 Months Ended
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Dec. 30, 2017
Notes to Financial Statements |
Business Combination Disclosure [Text Block] | 6. ACQUISITIONS The purchase method of accounting in accordance with ASC 805, Business Combination, was applied for all acquisitions. This requires the cost of an acquisition to be allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective fair values at the date of acquisition with the excess cost accounted for as goodwill. Goodwill arising from the acquisitions is attributable to expected sales synergies from combining the operations of the acquired business with those of the Company. Future Contingent Payments As of December 30, 2017, the Company had six active acquisition agreements whereby additional contingent consideration may be earned by the former shareholders: 1 ) effective July 1, 2012 the Company acquired certain assets of BGA, LLC (“BGA”); 2 ) effective August 1, 2014 the Company acquired all of the stock of Point Comm, Inc. (“PCI”); 3 ) effective July 5, 2015, the Company acquired certain assets of Substation Design Services, LLC (“SDS”); 4 ) effective December 31, 2016, the Company acquired certain assets of Allied Health Professionals, LLC (“AHP”); 5 ) effective April 16, 2017 the Company acquired certain assets of R.A.F. Services, Inc. (“RAF”) and 6 ) effective October 1, 2017, the Company acquired all of the stock of PSR Engineering Solutions d.o.o. Beograd (Voždovac) (“PSR ”). The Company estimates future contingent payments at December 30, 2017 as follows:
Fiscal Year |  | Total |
December 29, 2018 |  | $ | 741 |
December 28, 2019 |  |  | 625 |
January 2, 2021 |  |  | 725 |
Estimated future contingent consideration payments |  | $ | 2,091 |
Estimates of future contingent payments are subject to significant judgment and actual payments may materially differ from estimates. Potential future contingent payments to be made to all active acquisitions are capped at cumulative maximum of $4.1. The Company estimates future contingent consideration in payments based on forecasted performance and recorded at the net present value of those expected payments as of December 30, 2017. The measurement is based on significant inputs that are not observable in the market, which “Fair Value Measurements and Disclosures” (ASU Topic 820 - 10 - 35 ) refers to as Level 3 inputs. The Company paid $ 1.7 million and $1.0 million in contingent consideration for the fifty-two week periods ended December 30, 2017 and December 31, 2016, respectively. The changes in the liability for contingent consideration from acquisitions for the fi fty- two week periods ended December 30, 2017 and December 31, 2016 are as follows:
Balance as of January 2, 2016 |  | $ | 1,800 |
Contingent payments made |  |  | (993 | )
Estimated contingent payments, acquisitions |  |  | 139 |
Increase to contingent payment estimates |  |  | 285 |
Balance as of December 31, 2016 |  | $ | 1,231 |
Contingent payments made |  |  | (1,694 | )
Estimated contingent payments, acquisitions |  |  | 1,773 |
Increase to contingent payment estimates |  |  | 781 |
Balance as of December 30, 2017 |  | $ | 2,091 |
AHP Effective December 31, 2016, the Company acquired the business operations of AHP. AHP was a Chicago area healthcare staffing company providing physical therapists, occupational therapists and speech language pathologists to hospitals, rehabilitation centers, schools and outpatient programs. The Company expects the AHP acquisition to complement its Chicago area operations which formerly provided primarily nurses to the Chicago Public School system. AHP will add new clients and expand the Company ’s service offerings in the Chicago area. The purchase price for AHP was $695, all of which was allocated to goodwill, payable as follows: 1 ) cash of $275 paid in January 2017; 2 ) an unsecured note payable of $280 to be paid in quarterly installments through October 2018; and 3 ) maximum contingent consideration of $140 tied to certain gross profit targets and, if earned, payable in 2018. RAF Effective April 16, 2017, the Company acquired the business operations of RAF. RAF has been in business since 1991 as a multi-disciplined engineering and consulting and design company headquartered on Long Island. The firm has been providing Engineering, Design, Permitting, Inspection and Construction Management services to the utility, industrial, commercial, and property management industries. RAF specializes in turnkey above ground tank inspection, repair and cleaning services, as well as concrete, steel, masonry, and roofing routine maintenance inspection and design. The purchase price for RAF was $133, all of which was allocated to goodwill as follows: 1 ) assumed liabilities of $123; and 2 ) estimated contingent consideration of $10 was paid in fiscal 2017. PSR Effective October 1, 2017 the Company acquired all of the stock of PSR. PSR was established in Serbia in 2006 and specializes in the design and engineering associated with high voltage substations, design engineering for electrical equipment in power plants, 3D modeling, commissioning, site supervision and other engineering services for clients in Europe, North America, South America and the Middle East. At the time of acquisition, PSR had a highly trained staff of approximately 30 engineers. PSR has acted as a subcontractor to the Company for over three years. The total purchase price of $ 3,248 included cash at closing of $1,000, estimated contingent consideration of $1,763 and $485 due to seller upon realization of net working capital recorded at closing. As part of the working capital recorded at closing, the Company received cash of $237. The Company allocated $58 to fixed assets and the balance to goodwill.

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
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