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Note 5 - Balance Sheet Components | 3 Months Ended
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Mar. 30, 2025
Notes to Financial Statements |
Supplemental Balance Sheet Disclosures [Text Block] | Note 5 — Balance Sheet Components The following table provides details relating to certain balance sheet line items from continuing operations as of March 30, 2025, and December 29, 2024 (in thousands):
|  | March 30, |  |  | December 29, |
|  | 2025 |  |  | 2024 |
Inventories, net - current: |  |  |  |  |  |  |  |
Work-in-process |  | $ | 692 |  |  | $ | 710 |
Finished goods |  |  | 213 |  |  |  | 230 |
|  |  | 905 |  |  |  | 940 |
Inventories, net - non-current: |  |  |  |  |  |  |  |
Work-in-process |  |  | 690 |  |  |  | 690 |
Finished goods |  |  | 28 |  |  |  | 28 |
|  |  | 718 |  |  |  | 718 |
|  | $ | 1,623 |  |  | $ | 1,658 |
Prepaid expenses and other current assets: |  |  |  |  |  |  |  |
Prepaid taxes |  | $ | 110 |  |  | $ | 498 |
Deferred charges |  |  | 502 |  |  |  | 792 |
Other prepaid taxes, royalties, and other prepaid expenses |  |  | 312 |  |  |  | 242 |
Other |  |  | 228 |  |  |  | 134 |
|  | $ | 1,152 |  |  | $ | 1,666 |
Property and equipment, net: |  |  |  |  |  |  |  |
Equipment |  | $ | 9,608 |  |  | $ | 9,598 |
Software tools |  |  | 3,077 |  |  |  | 3,402 |
Tooling |  |  | 16,651 |  |  |  | 14,357 |
Software |  |  | 1,776 |  |  |  | 1,776 |
Furniture and fixtures |  |  | 54 |  |  |  | 54 |
Leasehold improvements |  |  | 647 |  |  |  | 647 |
|  |  | 31,813 |  |  |  | 29,834 |
Less: Accumulated depreciation and amortization |  |  | (14,785 | ) |  |  | (14,135 | )
|  | $ | 17,028 |  |  | $ | 15,699 |
Capitalized internal-use software, net: |  |  |  |  |  |  |  |
Capitalized internal-use software |  | $ | 960 |  |  | $ | 798 |
Less: Accumulated amortization |  |  | (118 | ) |  |  | (87 | )
|  | $ | 842 |  |  | $ | 711 |
Accrued liabilities: |  |  |  |  |  |  |  |
Accrued compensation |  | $ | 676 |  |  | $ | 842 |
Accrued employee benefits |  |  | 185 |  |  |  | 75 |
Accrued payroll tax |  |  | 103 |  |  |  | 124 |
Other |  |  | 220 |  |  |  | 546 |
|  | $ | 1,184 |  |  | $ | 1,587 |
As of March 30, 2025 and December 29, 2024, work-in-process ("WIP") inventories, net consist primarily of $0.5 million and $0.5 million, respectively, of die wafers and $0.9 million and $1.0 million, respectively, of tested, unmarked devices held for sale, which are completed upon customer orders. The Company capitalized $2.29 million in pre-production design and development costs as tooling to be utilized under its long-term professional services contracts for the three months ended March 30, 2025. $3.96 million in pre-production design and development costs were capitalized as tooling for the three months ended March 31, 2024. The Company recorded depreciation and amortization expense for continuing operations of $1.0 million and $0.6 million for the three months ended March 30, 2025 and March 31, 2024, respectively. No interest was capitalized for any period presented. Depreciation and amortization expense included approximately $31 thousand and $14 thousand of amortization expense related to capitalized internal-use software for the three months ended March 30, 2025 and March 31, 2024, respectively.

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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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