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Note 3 - Recent Accounting Pronouncements (Tables)

6 Months Ended

Jul. 01, 2018

Notes Tables

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

										Opening
		Balance at				ASC 606				Balance at
		Dec. 31, 2017				Adjustments				Jan. 1, 2018
Assets
Inventories – net		$	17,641			$	(655	)		$	16,986
Contract assets			0				825				825
Liabilities and Equity
Accumulated deficit		$	(111,591	)		$	170			$	(111,421	)

		As Reported				Impact of				Legacy GAAP
		July 1 , 201 8				ASC 606				July 1, 2018
Net revenue		$	22,971			$	519			$	22,452
Cost of sales			20,037				439				19,598
Gross profit			2,934				80				2,854
Selling, general and administrative			3,171				0				3,171
Severance, equipment relocation and other costs			305				0				305
Operating loss			(542	)			80				(622	)
Interest expense, net			221				0				221
Other (income), net			(1,623	)			0				(1,623	)
Income before taxes			860				80				780
Income tax expense			46				0				46
Net income		$	814			$	80			$	734

		As Reported				Impact of				Legacy GAAP
		July 1, 2018				ASC 606				July 1, 2018
Net revenue		$	42,913			$	1,026			$	41,887
Cost of sales			37,948				840				37,108
Gross profit			4,965				186				4,779
Selling, general and administrative			6,319				0				6,319
Severance, equipment relocation and other costs			814				0				814
Operating loss			(2,168	)			186				(2,354	)
Interest expense, net			434				0				434
Other (income), net			(1,707	)			0				(1,707	)
Loss before taxes			(895	)			186				(1,081	)
Income tax expense			86				0				86
Net loss		$	(981	)		$	186			$	(1,167	)

		As Reported				Impact of				Legacy GAAP
		July 1, 2018				ASC 606				July 1, 2018
Assets
Inventories – net		$	17,555			$	1,495			$	19,050
Contract assets			1,851				1,851				0
Liabilities and Equity
Accumulated deficit		$	(112,402	)		$	356			$	(112,758	)

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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- References

No definition available.

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