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Note 15 - Income Taxes (Tables) | 12 Months Ended
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Jan. 01, 2022
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | January 1, 2022 |  |  | January 2, 2021 |
Federal statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
Tax expense on taxable (loss) income at federal statutory rate |  | $ | 2,922 |  |  | $ | (2,532 | )
State and Puerto Rico income taxes, net of Federal income tax benefit |  |  | 519 |  |  |  | (535 | )
Permanent differences domestic |  |  | (114 | ) |  |  | 154 |
Permanent differences foreign |  |  | (657 | ) |  |  | - |
Remeasurement of contingent consideration |  |  | (359 | ) |  |  | - |
Intangible asset deferred tax liability true-up |  |  | 491 |  |  |  | - |
Foreign income tax rates |  |  | 89 |  |  |  | (21 | )
Adjustments to prior year federal taxes |  |  | 46 |  |  |  | (53 | )
Other |  |  | (12 | ) |  |  | (201 | )
Total income tax expense |  | $ | 2,925 |  |  | $ | (3,188 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Fiscal Years Ended |
|  | January 1, 2022 |  |  | January 2, 2021 |
Current |  |  |  |  |  |  |  |
Federal |  | $ | 47 |  |  | $ | (32 | )
State and local |  |  | 45 |  |  |  | 174 |
Foreign |  |  | 292 |  |  |  | 382 |
|  |  | 384 |  |  |  | 524 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 2,152 |  |  |  | (2,844 | )
State |  |  | 612 |  |  |  | (851 | )
Foreign |  |  | (223 | ) |  |  | (17 | )
|  |  | 2,541 |  |  |  | (3,755 | )
Total |  | $ | 2,925 |  |  | $ | (3,188 | )
|  | Fiscal Years Ended |
|  | January 1, 2022 |  |  | January 2, 2021 |
United States |  | $ | 10,880 |  |  | $ | (13,898 | )
Foreign jurisdictions |  |  | 3,034 |  |  |  | 1,841 |
|  | $ | 13,914 |  |  | $ | (12,057 | )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
Unrecognized Tax Benefits |  |  |  |
Balance as of December 28, 2019 |  |  |  |
Gross increases: tax positions in prior period |  | $ | - |
Gross increases: tax positions in current period |  | $ | - |
Balance as of January 2, 2021 |  | $ | - |
Gross increases: tax positions in prior period |  | $ | - |
Gross increases: tax positions in current period |  | $ | 1,196 |
Balance as of January 1, 2022 |  | $ | 1,196 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | January 1, 2022 |  |  | January 2, 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 297 |  |  | $ | 455 |
Federal and state net operating loss carryforward |  |  | 1,153 |  |  |  | 2,634 |
Reserves and accruals |  |  | 800 |  |  |  | 881 |
Lease liability |  |  | 844 |  |  |  | 1,174 |
Other |  |  | 314 |  |  |  | 318 |
Total deferred tax assets |  |  | 3,408 |  |  |  | 5,462 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Acquisition amortization, net |  |  | (1,428 | ) |  |  | (716 | )
Prepaid expense deferral |  |  | (552 | ) |  |  | (602 | )
Bonus depreciation to be reversed |  |  | (392 | ) |  |  | (280 | )
Right of use assets |  |  | (501 | ) |  |  | (564 | )
Canada deferred tax liability, net |  |  | (142 | ) |  |  | (365 | )
Total deferred tax liabilities |  |  | (3,015 | ) |  |  | (2,527 | )
Total deferred tax assets (liabilities), net |  | $ | 393 |  |  | $ | 2,935 |

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