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Note 15 - Income Taxes (Tables)

12 Months Ended

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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