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Note 4 - Balance Sheet Components | 6 Months Ended
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Jul. 02, 2023
Notes to Financial Statements |
Supplemental Balance Sheet Disclosures [Text Block] | Note 4 — Balance Sheet Components The following table provides details relating to certain balance sheet line items as of July 2, 2023, and January 1, 2023 (in thousands):
|  | July 2, |  |  | January 1, |
|  | 2023 |  |  | 2023 |
Accounts receivable: |  |  |  |  |  |  |  |
Trade account receivables |  | $ | 951 |  |  | $ | 2,707 |
Less: Allowance for doubtful accounts |  |  | (14 | ) |  |  | (18 | )
|  |  | 937 |  |  |  | 2,689 |
Inventories: |  |  |  |  |  |  |  |
Work-in-process |  | $ | 1,871 |  |  | $ | 1,826 |
Finished goods |  |  | 584 |  |  |  | 667 |
|  | $ | 2,455 |  |  | $ | 2,493 |
Other current assets: |  |  |  |  |  |  |  |
Prepaid taxes |  | $ | 502 |  |  | $ | 510 |
Deferred charges |  |  | 428 |  |  |  | 295 |
Other prepaid taxes, royalties, and other prepaid expenses |  |  | 745 |  |  |  | 500 |
Note receivable (1) |  |  | 1,172 |  |  |  | — |
Other |  |  | 198 |  |  |  | 265 |
|  | $ | 3,045 |  |  | $ | 1,570 |
Property and equipment, net: |  |  |  |  |  |  |  |
Equipment |  | $ | 10,287 |  |  | $ | 10,133 |
Tooling (2) |  |  | 1,668 |  |  |  | — |
Software |  |  | 1,803 |  |  |  | 1,803 |
Furniture and fixtures |  |  | 65 |  |  |  | 65 |
Leasehold improvements |  |  | 466 |  |  |  | 466 |
|  |  | 14,289 |  |  |  | 12,467 |
Less: Accumulated depreciation and amortization |  |  | (12,106 | ) |  |  | (12,002 | )
|  | $ | 2,183 |  |  | $ | 465 |
Capitalized internal-use software, net: |  |  |  |  |  |  |  |
Capitalized internal-use software |  | $ | 2,734 |  |  | $ | 2,370 |
Less: Accumulated amortization |  |  | (1,112 | ) |  |  | (856 | )
|  | $ | 1,622 |  |  | $ | 1,514 |
Accrued liabilities: |  |  |  |  |  |  |  |
Accrued compensation |  | $ | 1,307 |  |  | $ | 865 |
Accrued employee benefits |  |  | 38 |  |  |  | 40 |
Accrued payroll tax |  |  | 68 |  |  |  | 57 |
Other |  |  | 552 |  |  |  | 547 |
|  | $ | 1,965 |  |  | $ | 1,509 |
(1) On April 28, 2023, the Company converted accounts receivable for a customer in the amount of approximately $1.16 million to notes receivable (the "Note"). At the time, the Note bore an interest rate of 3.0% compounded monthly. On June 28, 2023, the Company cancelled the original note and entered into a revised promissory note with the customer, where the interest rate changed to 4.69% compounded monthly, or a 4.8% effective annual interest rate, accruing from the date of the prior note. If not prepaid prior to the Note maturity date of June 28, 2024, the principal and all accrued and unpaid interest will be due and payable to the Company. If an event of default occurs, the interest rate will increase to 10.0%. All other terms of the note remained the same. (2) In Q2 2023, the Company capitalized $1.67 million related to tooling to be utilized under its long-term professional services contracts. The tooling will be depreciated over an estimated useful life of seven years.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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