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Note 10 - Income Taxes (Tables) | 12 Months Ended
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Jan. 02, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Fiscal Years |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Loss before income taxes: |  |  |  |  |  |  |  |  |  |  |  |
U.S. |  | $ | (6,461 | ) |  | $ | (11,170 | ) |  | $ | (15,813 | )
Foreign |  |  | (36 | ) |  |  | 70 |  |  |  | 289 |
Loss before income taxes |  | $ | (6,497 | ) |  | $ | (11,100 | ) |  | $ | (15,524 | )
Provision for (benefit from) income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 3 |  |  |  | 3 |  |  |  | 3 |
Foreign |  |  | 22 |  |  |  | 39 |  |  |  | 108 |
Subtotal |  |  | 25 |  |  |  | 42 |  |  |  | 111 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | (141 | )
State |  |  | — |  |  |  | — |  |  |  | (44 | )
Foreign |  |  | 94 |  |  |  | 9 |  |  |  | (6 | )
Subtotal |  |  | 94 |  |  |  | 9 |  |  |  | (191 | )
Provision for (benefit from) income taxes |  | $ | 119 |  |  | $ | 51 |  |  | $ | (80 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Fiscal Years |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Income tax (benefit) at statutory rate |  | $ | (1,364 | ) |  | $ | (2,331 | ) |  | $ | (3,260 | )
State taxes |  |  | 3 |  |  |  | 3 |  |  |  | (42 | )
Foreign taxes |  |  | 124 |  |  |  | 34 |  |  |  | 41 |
Stock compensation and other permanent differences |  |  | (155 | ) |  |  | 171 |  |  |  | 245 |
PPP Loan Forgiveness |  |  | (250 | ) |  |  | — |  |  |  | — |
R&D Tax Credits |  |  | (230 | ) |  |  | (261 | ) |  |  | (286 | )
Expired tax attributes |  |  | 3,304 |  |  |  | 208 |  |  |  | 1,085 |
Future benefit of deferred tax assets not recognized |  |  | (1,312 | ) |  |  | 2,227 |  |  |  | 2,277 |
Other |  |  | — |  |  |  | — |  |  |  | (140 | )
Provision for (benefit from) income taxes |  | $ | 119 |  |  | $ | 51 |  |  | $ | (80 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | January 2, |  |  | January 3, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 45,197 |  |  | $ | 43,703 |
Accruals and reserves |  |  | 1,347 |  |  |  | 1,239 |
Credits carryforward |  |  | 5,660 |  |  |  | 5,860 |
Depreciation and amortization |  |  | 7,820 |  |  |  | 9,240 |
Stock-based compensation |  |  | 403 |  |  |  | 485 |
Operating lease liability |  |  | 409 |  |  |  | 469 |
Gross deferred tax assets |  |  | 60,836 |  |  |  | 60,996 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right-of-use asset |  |  | (400 | ) |  |  | (458 | )
Withholding tax on future distribution |  |  | (125 | ) |  |  | — |
Gross deferred tax assets |  |  | (525 | ) |  |  | (458 | )
Net deferred tax assets |  |  | 60,311 |  |  |  | 60,538 |
Valuation allowance |  |  | (60,353 | ) |  |  | (60,486 | )
Total deferred tax liability (assets) |  | $ | (42 | ) |  | $ | 52 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | January 2, |  |  | January 3, |  |  | December 29, |
|  | 2022 |  |  | 2021 |  |  | 2019 |
Beginning balance of unrecognized tax benefits |  | $ | 2,176 |  |  | $ | 2,117 |  |  | $ | 2,161 |
Additions (subtractions) for tax positions related to the prior year |  |  | (7 | ) |  |  | 38 |  |  |  | (46 | )
Additions for tax positions related to the current year |  |  | 128 |  |  |  | 114 |  |  |  | 88 |
Lapse of statutes of limitations |  |  | (178 | ) |  |  | (93 | ) |  |  | (86 | )
Ending balance of unrecognized tax benefits |  | $ | 2,118 |  |  | $ | 2,176 |  |  | $ | 2,117 |

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