Income Taxes (Tables)

12 Months Ended

Jan. 03, 2015

Income Tax Disclosure [Abstract]

Pre-Tax Book Income (Loss) from Continuing Operations

Pre-tax book income (loss) from continuing operations was comprised of the following:

	FY 2014Year EndedJanuary 3,2015		FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012
United States	$	1,332	$	2,262	$	(270	)
Foreign		—		—		—
Total	$	1,332	$	2,262	$	(270	)

(Benefit from) Provision for Income Taxes from Continuing Operations

The (benefit from) provision for income taxes from continuing operations includes:

	FY 2014Year EndedJanuary 3,2015			FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012
Current:
Federal	$	54		$	11	$	(114	)
State		16			20		14
		70			31		(100	)
Deferred:
Federal		(7,862	)		—		—
State		(914	)		—		—
		(8,776	)		—		—
(Benefit from) provision for income taxes	$	(8,706	)	$	31	$	(100	)

Company's Effective Tax Rate Differs from the Statutory Federal Income Tax Rate

The Company’s effective tax rate differs from the statutory federal income tax rate as shown in the following schedule:

	FY 2014Year EndedJanuary 3,2015			FY 2013Year EndedDecember 28,2013			FY 2012Year EndedDecember 29,2012
Income tax provision at statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		(68.0	%)		(13.3	%)		(88.1	%)
Permanent differences		(1.1	%)		(17.0	%)		(89.1	%)
Research and development credits		(2.6	%)		0.0	%		0.0	%
Change in valuation allowance		(613.5	%)		(2.3	%)		180.3	%
Other		(2.4	%)		0.0	%		0.0	%
Effective tax rate		(653.6	%)		1.4	%		37.1	%

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 2014January 3,2015			FY 2013December 28,2013
Accruals and reserves	$	1,681		$	1,792
Deferred revenue		113			91
Fixed assets		439			423
Intangibles		825			441
Stock compensation		676			696
Net operating loss		4,278			5,224
Research and development credits		1,575			1,260
Other tax credits		94			47
Net deferred tax asset	$	9,681		$	9,974
Valuation allowance		(905	)		(9,974	)
Net deferred tax assets	$	8,776		$	—

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 2014Year EndedJanuary 3,2015			FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012
Balance at the beginning of the year	$	1,027		$	954	$	1,191
Additions based upon tax positions related to the current year		53			48		36
Additions based upon tax positions related to the prior year		51			25		—
Reductions based upon tax positions related to the prior year		(270	)		—		(273	)
Balance at the end of the year	$	861		$	1,027	$	954