Income Taxes (Tables)

12 Months Ended

Dec. 28, 2024

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:

	Year Ended			Year Ended
	December 28, 2024			December 30, 2023
United States	$	(8,679	)	$	(9,673	)
Foreign		(163	)		193
Total	$	(8,842	)	$	(9,480	)

Provision for Income Taxes

The provision for income taxes includes:

	Year Ended		Year Ended
	December 28, 2024		December 30, 2023
Current:
Federal	$	—	$	—
State		5		31
Foreign		60		58
		65		89
Deferred:
Federal		1		1
State		2		—
		3		1
Provision for income taxes	$	68	$	90

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:

	Year Ended			Year Ended
	December 28, 2024			December 30, 2023
Income tax provision at statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		3.3	%		3.2	%
Permanent differences		(0.3	)%		(0.3	)%
Stock-based compensation		(4.9	)%		(1.4	)%
Rate change impact		0.3	%		(0.9	)%
Research and development credits		(0.5	)%		1.3	%
Change in valuation allowance		(19.9	)%		(24.0	)%
Foreign rate differential		(0.5	)%		(0.7	)%
Other		0.7	%		1.0	%
Effective tax rate		(0.8	)%		(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):

	Year Ended			Year Ended
	December 28, 2024			December 30, 2023
Deferred tax assets:
Net operating losses	$	15,118		$	13,268
Research and development credits		4,295			4,225
Accruals and reserves		1,562			1,573
Deferred revenue		2,277			2,593
Property and equipment		240			237
Intangible assets		223			281
Section 174 research and experimental expenditures capitalization		2,927			2,544
Stock compensation		574			725
Other tax credits		1			1
Total deferred tax asset		27,217			25,447
Less: Valuation allowance		(27,114	)		(25,357	)
Total deferred tax assets, net		103			90
Deferred tax liabilities:
Goodwill		(132	)		(116	)
Total deferred tax liabilities		(132	)		(116	)
Net deferred tax liabilities	$	(29	)	$	(26	)

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):

	Year Ended			Year Ended
	December 28, 2024			December 30, 2023
Balance at the beginning of the year	$	1,436		$	1,368
Additions based upon tax positions related to the current year		37			104
Reductions based upon tax positions related to the prior year		(41	)		(36	)
Balance at the end of the year	$	1,432		$	1,436