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Income Taxes (Tables) | 12 Months Ended
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Jan. 01, 2022
Income Taxes |
Components of Loss Before Income Taxes | The components of loss before income taxes consist of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Fiscal Year Ended
​ |  | January 1, 2022 |  | January 2, 2021 | ​ | December 28, 2019
Domestic operations | ​ | $ | (10,460) | ​ | $ | (1,738) | ​ | $ | (10,618)
Foreign operations | ​ |  | 472 | ​ |  | 532 | ​ |  | 507
Total loss before income taxes | ​ | $ | (9,988) | ​ | $ | (1,206) | ​ | $ | (10,111)
Summary of Income Tax (Benefit) Provision | The income tax provision consists of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Fiscal Year Ended
​ |  | January 1, 2022 |  | January 2, 2021 | ​ | December 28, 2019
Current: |  | ​ |  |  | ​ | ​ | ​ | ​ |
Federal tax | ​ | $ | — | ​ | $ | 50 | ​ | $ | —
State tax | ​ | ​ | 68 | ​ | ​ | 80 | ​ | ​ | 6
Foreign tax | ​ |  | 283 | ​ | ​ | 177 | ​ |  | 144
Total current taxes | ​ |  | 351 | ​ |  | 307 | ​ |  | 150
Deferred: | ​ |  |  | ​ | ​ | ​ | ​ |  |
Federal tax | ​ |  | (6,628) | ​ | ​ | (453) | ​ |  | (1,311)
State tax | ​ |  | (407) | ​ | ​ | (225) | ​ |  | (417)
Total deferred taxes | ​ |  | (7,035) | ​ |  | (678) | ​ |  | (1,728)
Valuation allowance | ​ |  | 7,035 | ​ |  | 678 | ​ |  | 23,015
Income tax provision | ​ | $ | 351 | ​ | $ | 307 | ​ | $ | 21,437
Summary of Differences Between Income Tax Provision (Benefit) and Applied Federal Statutory Rate | Income tax provision differs from the amount that would result from applying the federal statutory rate as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | January 1, 2022 |  | January 2, 2021 | ​ | December 28, 2019
Income tax at U.S. federal statutory rate | ​ | $ | (2,098) | ​ | $ | (253) | ​ | $ | (2,123)
Tax attributes written off | ​ |  | — | ​ | ​ | 50 | ​ |  | —
Share-based compensation | ​ |  | (4,602) | ​ | ​ | (318) | ​ |  | 729
State income tax, net of federal tax effect | ​ |  | (269) | ​ | ​ | (115) | ​ |  | (325)
Foreign tax | ​ |  | 243 | ​ | ​ | 144 | ​ |  | 106
Other | ​ |  | 42 | ​ | ​ | 121 | ​ |  | 35
Change in valuation allowance | ​ |  | 7,035 | ​ | ​ | 678 | ​ |  | 23,015
Effective tax provision | ​ | $ | 351 | ​ | ​ | 307 | ​ | $ | 21,437
Summary of Deferred Tax Assets and Deferred Tax Liabilities | Deferred tax assets and deferred tax liabilities consisted of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | January 1, 2022 |  | January 2, 2021
Deferred tax assets: |  | ​ |  |  | ​ |
Inventory and inventory related allowance | ​ | $ | 1,373 | ​ | $ | 1,082
Lease liabilities | ​ | ​ | 10,830 | ​ | ​ | 7,311
Share-based compensation | ​ |  | 3,108 | ​ |  | 2,102
Book over tax depreciation | ​ | ​ | — | ​ | ​ | 468
Intangibles | ​ |  | 161 | ​ |  | 660
Sales and bad debt allowances | ​ |  | 1,021 | ​ |  | 1,044
Accrued compensation | ​ |  | 445 | ​ |  | 436
Net operating loss | ​ |  | 32,102 | ​ |  | 24,131
Other | ​ |  | 210 | ​ |  | 186
Total deferred tax assets | ​ |  | 49,250 | ​ |  | 37,420
Valuation allowance | ​ |  | (37,637) | ​ |  | (30,516)
Net deferred tax assets | ​ |  | 11,613 | ​ |  | 6,904
Deferred tax liabilities: | ​ |  |  | ​ |  |
Right-of-use assets | ​ | ​ | 10,203 | ​ | ​ | 6,879
Tax over book depreciation | ​ |  | 1,410 | ​ |  | —
Other | ​ |  | — | ​ |  | 25
Total deferred tax liabilities | ​ |  | 11,613 | ​ |  | 6,904
Net deferred tax assets | ​ | $ | — | ​ | $ | —
Summary of State NOL Carryforwards Expiration Year |
​ | ​ | ​ | ​
2022 |  | $ | 975
2023 | ​ |  | 3,013
2024 | ​ |  | 2,368
2025 | ​ |  | 3,326
2026 | ​ |  | 2,982
Thereafter | ​ |  | 73,300
​ | ​ | $ | 85,964

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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