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Stockholders' Equity | 12 Months Ended
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Jan. 02, 2016
Equity [Abstract] |
Stockholders' Equity | 10. Stockholders’ Equity Convertible Preferred Stock We are authorized to issue up to 2,000,000 shares of undesignated preferred stock from time to time in one or more series. During August 2007, we filed a Certificate of Designation authorizing us to issue up to 500,000 of the 2,000,000 shares of authorized undesignated preferred stock as shares of Series A Preferred Stock, par value $0.01 per share and we issued 500,000 shares of Series A Preferred Stock, convertible into 1 million shares of common stock, and warrants to purchase an aggregate of 600,000 shares of common stock at an exercise price of $0.01 per share. The warrants were to expire December 31, 2007 but were exercised prior to that date. The purchase price for a unit of 1 share of Series A Preferred Stock and a warrant to purchase 1.2 shares of common stock was $10.00, resulting in net proceeds of approximately $4.9 million. Of the total $4.9 million proceeds received, approximately $2.3 million was allocated to the common stock warrants based on their estimated fair value at the time of issuance. On June 11, 2013, all outstanding shares of our Series A Preferred Stock automatically converted into 1,000,000 shares of common stock. 1998 Stock Plan. The 1998 Stock Plan (the “1998 Plan”), as amended, provides for the granting to employees (including officers and non-employee directors) of incentive stock options and for the granting to employees (including officers and non-employee directors) and consultants of nonstatutory stock options, stock purchase rights (“SPRs”), restricted stock, restricted stock units (“RSUs”), performance shares, performance units and stock appreciation rights. The exercise price of incentive stock options and stock appreciation rights granted under the 1998 Plan must be at least equal to the fair market value of the shares at the time of grant. With respect to any recipient who owns stock possessing more than 10% of the voting power of our outstanding capital stock, the exercise price of any option or SPR granted must be at least equal to 110% of the fair market value at the time of grant. Options granted under the 1998 Plan are exercisable at such times and under such conditions as determined by the administrator; generally over a four year period. The maximum term of incentive stock options granted to any recipient must not exceed ten years; provided, however, that the maximum term of an incentive stock option granted to any recipient possessing more than 10% of the voting power of our outstanding capital stock must not exceed five years. In the case of SPRs, unless the administrator determines otherwise, we have a repurchase option exercisable upon the voluntary or involuntary termination of the purchaser’s employment with us for any reason (including death or disability). Such repurchase option lapses at a rate determined by the administrator. The purchase price for shares repurchased is the original price paid by the purchaser. As of January 2, 2016 and January 3, 2015, no shares were subject to repurchase. The form of consideration for exercising an option or stock purchase right, including the method of payment, is determined by the administrator. The 1998 Plan expired in February 2008. 2008 Equity Incentive Plan. On June 11, 2008, the shareholders approved the adoption of the 2008 Equity Incentive Plan, (the “Incentive Plan”). There are no material changes in the Incentive Plan from the 1998 Plan. In 2014, the stockholders approved an amendment to the Incentive Plan for purposes of complying with Section 162(m) of the Internal Revenue Code of 1986, as amended, to increase the share reserve under the Incentive Plan, and to make certain other amendments to the terms of the Incentive Plan. The maximum aggregate number of shares that may be awarded and sold under the Incentive Plan is 300,000 shares plus any shares subject to stock options or similar awards granted under the 1998 Plan that expire or otherwise terminate without having been exercised in full and shares issued pursuant to awards granted under the 1998 Plan that are forfeited to us on or after February 23, 2008, which was the date the 1998 Plan expired. The following table summarizes information regarding activity in our stock option plans during the fiscal years ended 2015, 2014 and 2013 (in thousands except share and per share data):
|  |  |  |  |  | Outstanding Options |
|  | Shares Available for Grant |  |  | Number of Shares |  |  | Weighted Average Exercise Price |
Balances as of December 29, 2012 |  |  | 741,978 |  |  |  | 1,570,543 |  |  | $ | 3.63 |
Additional shares reserved |  |  | 52,128 |  |  |  | — |  |  |  | — |
Options granted |  |  | (149,600 | ) |  |  | 149,600 |  |  |  | 5.69 |
Restricted stock granted |  |  | (234,012 | ) |  |  | — |  |  |  | — |
Options exercised |  |  | — |  |  |  | (493,622 | ) |  |  | 3.03 |
Options cancelled |  |  | 123,679 |  |  |  | (123,679 | ) |  |  | 5.64 |
Options expired |  |  | (57,628 | ) |  |  | — |  |  |  | — |
Balances as of December 28, 2013 |  |  | 476,545 |  |  |  | 1,102,842 |  |  |  | 3.97 |
Additional shares reserved |  |  | 503,306 |  |  |  | — |  |  |  | — |
Options granted |  |  | (158,300 | ) |  |  | 158,300 |  |  |  | 8.61 |
Restricted stock granted |  |  | (62,225 | ) |  |  | — |  |  |  | — |
Options exercised |  |  | — |  |  |  | (399,390 | ) |  |  | 3.76 |
Options cancelled |  |  | 27,957 |  |  |  | (27,957 | ) |  |  | 6.13 |
Awards cancelled |  |  | 79,890 |  |  |  | — |  |  |  | — |
Options expired |  |  | (13,056 | ) |  |  | — |  |  |  | — |
Balances as of January 3, 2015 |  |  | 854,117 |  |  |  | 833,795 |  |  |  | 4.88 |
Additional shares reserved |  |  | 1,000 |  |  |  | — |  |  |  | — |
Options granted |  |  | (170,300 | ) |  |  | 170,300 |  |  |  | 9.38 |
Restricted stock granted |  |  | (227,905 | ) |  |  | — |  |  |  | — |
Options exercised |  |  | — |  |  |  | (277,733 | ) |  |  | 3.70 |
Options cancelled |  |  | 174,870 |  |  |  | (174,870 | ) |  |  | 4.71 |
Awards cancelled |  |  | 146,000 |  |  |  | — |  |  |  | — |
Options expired |  |  | (7,000 | ) |  |  | — |  |  |  | — |
Balances as of January 2, 2016 |  |  | 770,782 |  |  |  | 551,492 |  |  | $ | 6.92 |
There were 1,322,274 shares reserved for future issuance under the stock option plans as of January 2, 2016. The following table summarizes information with respect to stock options outstanding and exercisable as of January 2, 2016:
|  | Options Outstanding |  |  | Options Vested and Exercisable |
Range of Exercise Prices |  | Number of Shares Outstanding |  |  | Weighted Average Remaining Contractual Life (years) |  |  | Weighted Average Exercise Price |  |  | Number of Shares Exercisable |  |  | Weighted Average Exercise Price |
$2.27 - $3.86 |  |  | 84,585 |  |  |  | 2.67 |  |  | $ | 3.45 |  |  |  | 63,856 |  |  | $ | 3.32 |
$3.89 - $4.31 |  |  | 70,533 |  |  |  | 2.18 |  |  | $ | 4.11 |  |  |  | 63,133 |  |  | $ | 4.13 |
$4.74 - $5.92 |  |  | 78,265 |  |  |  | 4.53 |  |  | $ | 5.47 |  |  |  | 40,774 |  |  | $ | 5.42 |
$6.00 - $8.16 |  |  | 104,637 |  |  |  | 6.25 |  |  | $ | 7.50 |  |  |  | 14,896 |  |  | $ | 6.68 |
$8.29 - $8.58 |  |  | 73,925 |  |  |  | 5.15 |  |  | $ | 8.46 |  |  |  | 32,751 |  |  | $ | 8.46 |
$8.60 - $9.34 |  |  | 51,813 |  |  |  | 5.32 |  |  | $ | 9.01 |  |  |  | 21,584 |  |  | $ | 9.04 |
$10.14 - $10.14 |  |  | 17,400 |  |  |  | 6.32 |  |  | $ | 10.14 |  |  |  | — |  |  | $ | — |
$10.19 - $10.19 |  |  | 3,000 |  |  |  | 4.92 |  |  | $ | 10.19 |  |  |  | 1,563 |  |  | $ | 10.19 |
$10.45 - $10.45 |  |  | 800 |  |  |  | 6.16 |  |  | $ | 10.45 |  |  |  | 100 |  |  | $ | 10.45 |
$10.73 - $10.73 |  |  | 66,534 |  |  |  | 6.07 |  |  | $ | 10.73 |  |  |  | 14,552 |  |  | $ | 10.73 |
$2.27 - $10.73 |  |  | 551,492 |  |  |  | 4.68 |  |  | $ | 6.92 |  |  |  | 253,209 |  |  | $ | 5.68 |
The determination of the fair value of options granted is computed using the Black-Scholes option pricing model with the following weighted average assumptions:
|  | Employee Stock Option Plan |
|  | FY 2015 |  |  | FY 2014 |  |  | FY 2013 |
Average risk free interest rate |  |  | 1.38 | % |  |  | 1.49 | % |  |  | 1.12 | %
Expected life (in years) |  | 4.55 years |  |  | 4.50 years |  |  | 4.50 years |
Dividend yield |  |  | — |  |  |  | — |  |  |  | — |
Average volatility |  |  | 49.3 | % |  |  | 56.2 | % |  |  | 71.5 | %
The weighted average grant date fair value of options granted as calculated using Black-Scholes option pricing was $3.95, $4.02, and $3.16 per share for the fiscal years 2015, 2014 and 2013, respectively. Option pricing models require the input of various subjective assumptions, including the option’s expected life and the price volatility of the underlying stock. The expected stock price volatility is based on analysis of our stock price history over a period commensurate with the expected term of the options, trading volume of our stock, look-back volatilities and Company specific events that affected volatility in a prior period. The expected term of employee stock options represents the weighted average period the stock options are expected to remain outstanding and is based on the history of exercises and cancellations on all past option grants made, the contractual term, the vesting period and the expected remaining term of the outstanding options. The risk-free interest rate is based on the U.S. Treasury interest rates whose term is consistent with the expected life of the stock options. No dividend yield is included as we have not issued any dividends and does not anticipate issuing any dividends in the future. The following table shows stock-based compensation expense by functional line item in the consolidated statements of operations for 2015, 2014 and 2013 (in thousands):
|  | FY 2015 Year Ended |  |  | FY 2014 Year Ended |  |  | FY 2013 Year Ended |
|  | January 2, 2016 |  |  | January 3, 2015 |  |  | December 28, 2013 |
Cost of revenues |  | $ | 223 |  |  | $ | 149 |  |  | $ | 108 |
Research and development |  |  | 176 |  |  |  | 105 |  |  |  | 71 |
Sales and marketing |  |  | 185 |  |  |  | 118 |  |  |  | 113 |
General and administrative |  |  | 311 |  |  |  | 600 |  |  |  | 397 |
Total stock-based compensation expense |  | $ | 895 |  |  | $ | 972 |  |  | $ | 689 |
Stock-based compensation expense capitalized to inventory was immaterial for 2015, 2014, and 2013. Information regarding stock options outstanding, exercisable and expected to vest as of January 2, 2016 is summarized below:
|  | Number of |  |  | Weighted Average |  |  | Weighted Average Remaining Contractual |  |  | Aggregate Intrinsic Value |
|  | Shares |  |  | Exercise Price |  |  | Life (years) |  |  | (thousands) |
Options outstanding |  |  | 551,492 |  |  | $ | 6.92 |  |  |  | 4.68 |  |  | $ | 1,422 |
Options vested and expected to vest |  |  | 511,414 |  |  | $ | 6.82 |  |  |  | 4.58 |  |  | $ | 1,366 |
Options exercisable |  |  | 253,209 |  |  | $ | 5.68 |  |  |  | 3.56 |  |  | $ | 937 |
The aggregate intrinsic value in the table above represents the total pretax intrinsic value (the difference between our closing stock price on the last trading day of fiscal 2015 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on January 2, 2016. This amount is subject to change due to changes to the fair market value of our common stock. The total intrinsic value of options exercised for fiscal years 2015, 2014 and 2013 was approximately $1.5 million, $1.9 million, and $1.5 million, respectively. As of January 2, 2016, there was $1.8 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements under both of the plans. The cost is expected to be recognized over a weighted average period of 2.62 years. Cash flows resulting from excess tax benefits are classified as a part of cash flows from financing activities. Excess tax benefits are realized tax benefits from tax deductions for exercised stock options and vested restricted stock units and awards in excess of the deferred tax asset attributable to stock-based compensation expense for such stock-based awards. Excess tax benefits are considered realized when the tax deductions reduce taxes that otherwise would be payable. Excess tax benefits classified as a financing cash inflow for fiscal 2015, 2014 and 2013 were $0, $36 thousand and $0, respectively. Restricted Stock Awards/Restricted Stock Units Effective for the 2011 fiscal year and thereafter, each non-employee member of the Board received an annual equity award of either restricted stock or RSU, at the election of such Board member, in each case equal to $20 thousand worth of our common stock (determined at the fair market value of the shares at the time such award is granted) under our Incentive Plan. Each equity award or RSU vests in full on the one-year anniversary of the date of grant provided that the non-employee member continues to serve on the Board through such date. Summary of Restricted Stock Units and Awards We recognize the estimated compensation expense of restricted stock units and awards, net of estimated forfeitures, over the vesting term. The estimated compensation expense is based on the fair value of our common stock on the date of grant. Information regarding the restricted stock units outstanding, vested and expected to vest as of January 2, 2016 is summarized below:
|  | Number of Shares |  |  | Weighted Average Remaining Contractual Life (years) |  |  | Aggregate Intrinsic Value (thousands) |
Restricted stock units outstanding |  |  | 147,589 |  |  |  | 2.69 |  |  | $ | 1,371 |
Restricted stock units vested and expected to vest |  |  | 109,852 |  |  |  | 2.57 |  |  | $ | 1,021 |
The intrinsic value of the restricted stock units is calculated based on the closing price of IRIDEX shares as quoted on the NASDAQ Global Market on the last trading day of the year, December 31, 2015, of $9.29. On January 9, 2015, the Company granted restricted stock unit awards for 56,000 shares of our common stock (the “Retention Award”) under the terms of the Company’s 2008 Equity Incentive Plan, as amended, to six executives of the Company. The Retention Award will vest over 4 years, with 20% of the Retention Award vesting on grant date and the remaining 80% vesting annually. The fair value at grant date of the restricted stock units was $485 thousand. Compensation expense is recognized ratably over the vesting period. On January 9, 2015, the Company also granted restricted stock unit awards for up to 110,000 shares of our common stock (the “Performance Award”) under the terms of the Company’s 2008 Equity Incentive Plan, as amended, to these same six executives of the Company. The number of shares issuable pursuant to the Market Performance Award will be based upon the average closing price of our common stock during the 60 day period following the date the service condition is met. The Performance Award is expected to vest on January 9, 2019, given that no other vesting triggers occur prior to that date. To the extent that the market condition is not met, the Market Performance Award will not vest and will be cancelled. Utilizing the Monte Carlo simulation technique, which incorporated assumptions for the expected holding period, risk-free interest rate, stock price volatility and dividend yield, the fair value at grant date of these restricted stock units was $486 thousand. Compensation expense is recognized ratably until such time as the market condition is satisfied. On January 9, 2015, the Company granted a restricted stock unit award for up to 50,000 shares of our common stock (the “Market Performance Award”) under the terms of our Incentive Plan to our President and Chief Executive Officer. The number of shares issuable pursuant to the Market Performance Award will be based upon the average closing price of our common stock during the 60 day period following the date the service condition is met. The Market Performance Award is expected to vest on January 9, 2019, given that no other vesting triggers occur prior to that date. To the extent that the market condition is not met, the Market Performance Award will not vest and will be cancelled. Utilizing the Monte Carlo simulation technique, which incorporated assumptions for the expected holding period, risk-free interest rate, stock price volatility and dividend yield, the fair value at grant date of these restricted stock units was $234 thousand. Compensation expense is recognized ratably until such time as the market condition is satisfied. The majority of the restricted stock units that were released in fiscal year 2015 were net-share settled such that the Company withheld shares with value equivalent to the employees’ minimum statutory obligation for the applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. The total shares withheld were based on the value of the restricted stock units on their release date as determined by our closing stock price. These net-share settlements had the effect of share repurchases as they reduced and retired the number of shares that would have otherwise been issued as a result of the release and did not represent an expense to us. For the fiscal year ended January 2, 2016, 209,193 shares of restricted stock units were released with an intrinsic value of approximately $2.5 million. We withheld 66,882 shares to satisfy approximately $606 thousand of employees’ minimum tax obligation on the released restricted stock units. Information regarding the RSU activity during the years ended January 2, 2016, January 3, 2015 and December 28, 2013 is summarized below:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of December 29, 2012 |  |  | 55,999 |  |  | $ | 3.85 |
Restricted stock units granted |  |  | 230,509 |  |  | $ | 4.51 |
Restricted stock units released |  |  | (17,249 | ) |  | $ | 3.77 |
Outstanding as of December 28, 2013 |  |  | 269,259 |  |  | $ | 4.42 |
Restricted stock units granted |  |  | 59,780 |  |  | $ | 9.76 |
Restricted stock units released |  |  | (46,759 | ) |  | $ | 9.29 |
Restricted stock units forfeited |  |  | (4,890 | ) |  | $ | 8.18 |
Outstanding as of January 3, 2015 |  |  | 277,390 |  |  | $ | 4.68 |
Restricted stock units granted |  |  | 225,392 |  |  | $ | 8.66 |
Restricted stock units released |  |  | (209,193 | ) |  | $ | 8.73 |
Restricted stock units forfeited |  |  | (146,000 | ) |  | $ | 8.67 |
Outstanding as of January 2, 2016 |  |  | 147,589 |  |  | $ | 1.05 |
Information regarding the restricted stock awards activity during the year ended January 2, 2016, January 3, 2015 and December 28, 2013 is summarized below:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of December 29, 2012 |  |  | 10,666 |  |  | $ | 3.75 |
Restricted stock awards granted |  |  | 3,503 |  |  | $ | 5.71 |
Restricted stock awards released |  |  | (10,666 | ) |  | $ | 3.75 |
Outstanding as of December 28, 2013 |  |  | 3,503 |  |  | $ | 5.71 |
Restricted stock awards granted |  |  | 2,445 |  |  | $ | 8.18 |
Restricted stock awards released |  |  | (3,503 | ) |  | $ | 5.71 |
Outstanding as of January 3, 2015 |  |  | 2,445 |  |  | $ | 8.18 |
Restricted stock awards granted |  |  | 2,513 |  |  | $ | 7.96 |
Restricted stock awards released |  |  | (2,445 | ) |  | $ | 7.96 |
Outstanding as of January 2, 2016 |  |  | 2,513 |  |  | $ | 7.96 |
Stock Repurchase Program. In February 2013, the Board of Directors approved a one year $3.0 million stock repurchase program that replaced the prior two year $4.0 million stock repurchase program. In February 2014, the Board of Directors approved the extension of the plan for an additional year. In July 2014, the Board of Directors approved an extension of the plan for an additional year and authorized an additional $3.0 million of stock repurchases. In August 2015, the Board of Directors approved a further extension of the plan for another year and authorized an additional $2.0 million of stock repurchases. We have purchased 199,776 shares at an average price of $7.82 per share during the fiscal year ended January 2, 2016. As of January 2, 2016, we have repurchased 837,241 shares for approximately $6.6 million under this current program and the Company still has the authorization to purchase up to $1.1 million in common shares under the stock repurchase program. On September 9, 2015, the Company made a payment to James H. Mackaness, our former Chief Financial Officer and Chief Operating Officer, of approximately $275 thousand in cash in exchange for Mr. Mackaness’ agreement to cancel vested stock options exercisable for an aggregate of 92,656 shares of our common stock. This payment to Mr. Mackaness was made using funds authorized and available under the stock repurchase program discussed above, and resulted in a reduction of the approximate dollar value of shares that may yet be purchased under this program.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C + Details
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