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STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Jan. 02, 2022

Share-based Payment Arrangement [Abstract]

Schedule of Stock-based Compensation Expense

The following table summarizes the stock-based compensation expense by line item in the Consolidated and Combined Statements of Operations:

			Fiscal Year Ended
(In thousands)			January 2, 2022						January 3, 2021						December 29, 2019
Cost of revenue			$	1,250					$	2,080					$	1,642
Research and development			352						1,217						1,880
Sales, general and administrative			5,629						3,953						3,613
Total stock-based compensation expense			$	7,231					$	7,250					$	7,135

Schedule of Nonvested Restricted Stock Units Activity

The following table summarizes the non-vested restricted stock units' activities under the 2020 Plan:

			Restricted Stock Units						Performance Stock Units
(In thousands)			Shares						Shares
Outstanding as of January 3, 2021			1,158						112
Granted			437						68
Vested			(439)						(28)
Forfeited			(87)						(39)
Outstanding as of January 2, 2022			1,069						113

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure of the changes in outstanding nonvested restricted stock units.

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