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Note 5 - Balance Sheet Components | 9 Months Ended
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Sep. 28, 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 September 28, 2025, and December 29, 2024 (in thousands):
|  | September 28, |  |  | December 29, |
|  | 2025 |  |  | 2024 |
Inventories, net - current: |  |  |  |  |  |  |  |
Work-in-process |  | $ | 670 |  |  | $ | 710 |
Finished goods |  |  | 199 |  |  |  | 230 |
|  |  | 869 |  |  |  | 940 |
Inventories, net - non-current: |  |  |  |  |  |  |  |
Work-in-process |  |  | 593 |  |  |  | 690 |
Finished goods |  |  | 25 |  |  |  | 28 |
|  |  | 618 |  |  |  | 718 |
|  | $ | 1,487 |  |  | $ | 1,658 |
Prepaid expenses and other current assets: |  |  |  |  |  |  |  |
Prepaid taxes |  | $ | 210 |  |  | $ | 498 |
Deferred charges |  |  | 502 |  |  |  | 792 |
Other prepaid taxes, royalties, and other prepaid expenses |  |  | 366 |  |  |  | 242 |
Other |  |  | 183 |  |  |  | 134 |
|  | $ | 1,261 |  |  | $ | 1,666 |
Property and equipment, net: |  |  |  |  |  |  |  |
Equipment |  | $ | 9,566 |  |  | $ | 9,598 |
Software tools |  |  | 3,077 |  |  |  | 3,402 |
Tooling |  |  | 18,428 |  |  |  | 14,357 |
Software |  |  | 1,776 |  |  |  | 1,776 |
Furniture and fixtures |  |  | 54 |  |  |  | 54 |
Leasehold improvements |  |  | 647 |  |  |  | 647 |
|  |  | 33,548 |  |  |  | 29,834 |
Less: Accumulated depreciation and amortization |  |  | (16,901 | ) |  |  | (14,135 | )
|  | $ | 16,647 |  |  | $ | 15,699 |
Capitalized internal-use software, net: |  |  |  |  |  |  |  |
Capitalized internal-use software |  | $ | 1,284 |  |  | $ | 798 |
Less: Accumulated amortization |  |  | (203 | ) |  |  | (87 | )
|  | $ | 1,081 |  |  | $ | 711 |
Accrued liabilities: |  |  |  |  |  |  |  |
Accrued compensation |  | $ | 415 |  |  | $ | 842 |
Accrued employee benefits |  |  | 238 |  |  |  | 75 |
Accrued payroll tax |  |  | 99 |  |  |  | 124 |
Other |  |  | 200 |  |  |  | 546 |
|  | $ | 952 |  |  | $ | 1,587 |
As of September 28, 2025 and December 29, 2024, work-in-process ("WIP") inventories, net consist primarily of $0.4 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, and open work orders. The Company capitalized $0 million and $4.07 million in pre-production design and development costs as tooling to be utilized under its long-term professional services contracts for the three and nine months ended September 28, 2025, respectively. $1.07 million and $5.35 million in pre-production design and development costs were capitalized as tooling for the three and nine months ended September 29, 2024, respectively. The Company recorded depreciation and amortization expense for continuing operations of $1.4 million and $3.9 million for the three and nine months ended September 28, 2025, respectively, and $0.9 million and $2.2 million for the three and nine months ended September 29, 2024, respectively. No interest was capitalized for any period presented. Depreciation and amortization expense included approximately $46 thousand and $116 thousand of amortization expense related to capitalized internal-use software for the three and nine months ended September 28, 2025, respectively, and $20 thousand and $48 thousand for the three and nine months ended September 29, 2024, respectively.

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