Income Taxes (Tables)

12 Months Ended

Dec. 30, 2023

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 2023			FY 2022
	Year Ended			Year Ended
	December 30, 2023			December 31, 2022
United States	$	(9,673	)	$	(7,544	)
Foreign		193			62
Total	$	(9,480	)	$	(7,482	)

Provision for Income Taxes

The provision for income taxes includes:

	FY 2023		FY 2022
	Year Ended		Year Ended
	December 30, 2023		December 31, 2022
Current:
Federal	$	—	$	—
State		31		47
Foreign		58		18
		89		65
Deferred:
Federal		1		1
State	$	—		(1	)
		1		—
Provision for income taxes	$	90	$	65

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 2023			FY 2022
	Year Ended			Year Ended
	December 30, 2023			December 31, 2022
Income tax provision at statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		3.2	%		5.1	%
Permanent differences		(0.3	)%		(0.4	)%
SBC		(1.4	)%		(1.7	)%
Rate change impact		(0.9	)%		(1.1	)%
Research and development credits		1.3	%		1.5	%
Change in valuation allowance		(24.0	)%		(24.0	)%
Foreign rate differential		(0.7	)%		(0.1	)%
Other		1.0	%		(1.2	)%
Effective tax rate		(0.8	)%		(0.9	)%

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 2023			FY 2022
	Year Ended			Year Ended
	December 30, 2023			December 31, 2022
Deferred tax assets:
Net operating losses	$	13,268		$	11,264
Research and development credits		4,225			3,904
Accruals and reserves		1,573			2,505
Deferred revenue		2,593			2,640
Property and equipment		237			283
Intangible assets		281			344
Section 174 research and experimental expenditures capitalization		2,544			1,500
Stock compensation		725			717
Other tax credits		1			1
Total deferred tax asset		25,447			23,158
Less: Valuation allowance		(25,357	)		(23,078	)
Total deferred tax assets, net		90			80
Deferred tax liabilities:
Goodwill		(116	)		(104	)
Total deferred tax liabilities		(116	)		(104	)
Net deferred tax liabilities	$	(26	)	$	(24	)

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 2023			FY 2022
	Year Ended			Year Ended
	December 30, 2023			December 31, 2022
Balance at the beginning of the year	$	1,368		$	1,308
Additions based upon tax positions related to the current year		104			110
Reductions based upon tax positions related to the prior year		(36	)		(50	)
Balance at the end of the year	$	1,436		$	1,368