XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.21.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 02, 2021
Income Tax Disclosure [Abstract] |
Loss from Operations Before Provision for Income Taxes | Loss from operations before provision for income taxes was comprised of the following:
|  | FY 2020 |  |  | FY 2019 |
|  | Year Ended |  |  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
United States |  | $ | (6,486 | ) |  | $ | (8,711 | )
Foreign |  |  | 183 |  |  |  | (54 | )
Total |  | $ | (6,303 | ) |  | $ | (8,765 | )
Provision for Income Taxes | The provision for income taxes includes:
|  | FY 2020 |  |  | FY 2019 |
|  | Year Ended |  |  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | 12 |  |  |  | 19 |
Foreign |  |  | 11 |  |  |  | 27 |
|  |  | 23 |  |  |  | 46 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 1 |  |  |  | 1 |
State |  |  | 2 |  |  |  | 1 |
|  |  | 3 |  |  |  | 2 |
Provision for income taxes |  | $ | 26 |  |  | $ | 48 |
Effective Tax Rate Differs from the Statutory Federal Income Tax Rate | Our effective tax rate differs from the statutory federal income tax rate as shown in the following schedule:
|  | FY 2020 |  |  | FY 2019 |
|  | Year Ended |  |  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
Income tax provision at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 0.9 | % |  |  | 2.8 | %
Permanent differences |  |  | (2.8 | )% |  |  | (3.4 | )%
Research and development credits |  |  | 0.4 | % |  |  | 0.4 | %
Change in valuation allowance |  |  | (23.3 | )% |  |  | (21.3 | )%
Foreign rate differential |  |  | 0.4 | % |  |  | (0.3 | )%
Other |  |  | 3.0 | % |  |  | 0.3 | %
Effective tax rate |  |  | (0.4 | )% |  |  | (0.5 | )%
Tax Effect of Temporary Differences and Carryforwards that Give Rise to Significant Portions of the Net Deferred Tax Assets | The tax effect of temporary differences and carryforwards that give rise to significant portions of the net deferred tax assets are presented below (in thousands):
|  | FY 2020 |  |  | FY 2019 |
|  | Year Ended |  |  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
Net operating losses |  | $ | 11,769 |  |  | $ | 10,426 |
Research and development credits |  |  | 3,273 |  |  |  | 3,175 |
Accruals and reserves |  |  | 2,382 |  |  |  | 2,334 |
Deferred revenue |  |  | 81 |  |  |  | 54 |
Property and equipment |  |  | 307 |  |  |  | 316 |
Intangible assets |  |  | 328 |  |  |  | 370 |
Stock compensation |  |  | 658 |  |  |  | 657 |
Net deferred tax asset |  |  | 18,798 |  |  |  | 17,332 |
Valuation allowance |  |  | (18,820 | ) |  |  | (17,351 | )
Net deferred tax liabilities |  | $ | (22 | ) |  | $ | (19 | )
A Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
|  | FY 2020 |  |  | FY 2019 |
|  | Year Ended |  |  | Year Ended |
|  | January 2, 2021 |  |  | December 28, 2019 |
Balance at the beginning of the year |  | $ | 1,192 |  |  | $ | 1,155 |
Additions based upon tax positions related to the current year |  |  | 28 |  |  |  | 37 |
Balance at the end of the year |  | $ | 1,220 |  |  | $ | 1,192 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration