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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
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 2022 |  |  | FY 2021 |
|  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
United States |  | $ | (7,544 | ) |  | $ | (5,233 | )
Foreign |  |  | 62 |  |  |  | 48 |
Total |  | $ | (7,482 | ) |  | $ | (5,185 | )
Provision for Income Taxes | The provision for income taxes includes:
|  | FY 2022 |  |  | FY 2021 |
|  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | 47 |  |  |  | 20 |
Foreign |  |  | 18 |  |  |  | 18 |
|  |  | 65 |  |  |  | 38 |
Deferred: |  |  |  |  |  |
Federal |  |  | 1 |  |  |  | 1 |
State |  |  | (1 | ) |  |  | 1 |
|  |  | - |  |  |  | 2 |
Provision for income taxes |  | $ | 65 |  |  | $ | 40 |
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 2022 |  |  | FY 2021 |
|  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Income tax provision at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 5.1 | % |  |  | 7.6 | %
Permanent differences |  |  | (2.1 | )% |  |  | 17.1 | %
Federal rate change impact |  |  | (1.1 | )% |  |  | — |
Research and development credits |  |  | 1.5 | % |  |  | 2.3 | %
Change in valuation allowance |  |  | (24.0 | )% |  |  | (47.4 | )%
Foreign rate differential |  |  | (0.1 | )% |  |  | (0.2 | )%
Other |  |  | (1.2 | )% |  |  | (1.2 | )%
Effective tax rate |  |  | (0.9 | )% |  |  | (0.8 | )%
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 2022 |  |  | FY 2021 |
|  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating losses |  | $ | 11,264 |  |  | $ | 13,751 |
Research and development credits |  |  | 3,904 |  |  |  | 3,582 |
Accruals and reserves |  |  | 2,505 |  |  |  | 2,637 |
Deferred revenue |  |  | 2,640 |  |  |  | 82 |
Property and equipment |  |  | 283 |  |  |  | 361 |
Intangible assets |  |  | 344 |  |  |  | 268 |
Section 174 research and experimental expenditures capitalization |  |  | 1,500 |  |  |  | - |
Stock compensation |  |  | 717 |  |  |  | 574 |
Other tax credits |  |  | 1 |  |  |  | - |
Total deferred tax asset |  |  | 23,158 |  |  |  | 21,255 |
Less: Valuation allowance |  |  | (23,078 | ) |  |  | (21,280 | )
Total deferred tax assets, net |  |  | 80 |  |  |  | (25 | )
Deferred tax liabilities: |  |  |  |  |  |
Goodwill |  |  | (104 | ) |  |  | - |
Total deferred tax liabilities |  |  | (104 | ) |  |  | - |
Net deferred tax liabilities |  | $ | (24 | ) |  | $ | (25 | )
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 2022 |  |  | FY 2021 |
|  | Year Ended |  |  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Balance at the beginning of the year |  | $ | 1,308 |  |  | $ | 1,220 |
Additions based upon tax positions related to the current year |  |  | 110 |  |  |  | 88 |
Reductions based upon tax positions related to the prior year |  |  | (50 | ) |  |  | - |
Balance at the end of the year |  | $ | 1,368 |  |  | $ | 1,308 |

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