Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Income Tax Disclosure [Abstract]

Loss (Income) from Operations Before (Benefit from) Provision for Income Taxes

Loss (income) from operations before (benefit from) provision for income taxes was comprised of the following:

	FY 2017			FY 2016			FY 2015
	Year Ended			Year Ended			Year Ended
	December 30, 2017			December 31, 2016			January 2, 2016
United States	$	(12,800	)	$	(2,656	)	$	291
Foreign		(195	)		—			—
Total	$	(12,995	)	$	(2,656	)	$	291

(Benefit from) Provision for Income Taxes

The (benefit from) provision for income taxes includes:

	FY 2017			FY 2016			FY 2015
	Year Ended			Year Ended			Year Ended
	December 30, 2017			December 31, 2016			January 2, 2016
Current:
Federal	$	(90	)	$	-		$	(4	)
State		16			4			30
		(74	)		4			26
Deferred:
Federal		(55	)		9,271			(12	)
State		1			(218	)		(197	)
		(54	)		9,053			(209	)
(Benefit from) provision for income taxes	$	(128	)	$	9,057		$	(183	)

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 2017			FY 2016			FY 2015
	Year Ended			Year Ended			Year Ended
	December 30, 2017			December 31, 2016			January 2, 2016
Income tax provision at statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		2.4	%		9.6	%		(70.8	)%
Permanent differences		(0.0	)%		(1.5	)%		12.0	%
Research and development credits		0.6	%		3.0	%		(34.8	)%
Change in valuation allowance		(34.9	)%		(387.4	)%		—
Foreign rate differential		(0.5	)%		—			—
Other		(3.0	)%		1.3	%		(3.3	)%
Effective tax rate		1.0	%		(341.0	)%		(62.9	)%

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 2017			FY 2016
	Year Ended			Year Ended
	December 30, 2017			December 31, 2016
Net operating losses	$	5,757		$	4,411
Research and development credits		2,839			2,113
Accruals and reserves		2,031			2,158
Deferred revenue		341			104
Property and equipment		314			396
Intangible assets		495			783
Stock compensation		528			972
Other tax credits		1			90
Net deferred tax asset		12,306			11,027
Valuation allowance		(12,320	)		(11,095	)
Net deferred tax liabilities	$	(14	)	$	(68	)

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 2017		FY 2016		FY 2015
	Year Ended		Year Ended		Year Ended
	December 30, 2017		December 31, 2016		January 2, 2016
Balance at the beginning of the year	$	1,029	$	937	$	861
Additions based upon tax positions related to the current year		73		75		73
Additions based upon tax positions related to the prior year		3		17		-
Reductions based upon tax positions related to the prior year		-		-		3
Balance at the end of the year	$	1,105	$	1,029	$	937