INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2017

Schedule of Income before Income Tax, Domestic and Foreign

For fiscal years 2017 and 2016, income (loss) before income taxes consisted of the following (amounts in thousands):



	Fiscal Year 2017			Fiscal Year 2016
United States	$	(5,643	)	$	(7,358	)
Foreign	(797		)	(6,773		)
Total loss before income taxes	$	(6,440	)	$	(14,131	)

Schedule of Components of Income Tax Expense (Benefit)

For fiscal years 2017 and 2016, the income tax benefit (provision) consists of the following (amounts in thousands):



	Fiscal Year 2017		Fiscal Year 2016
Federal deferred tax benefit, net	$	—	$	655
State deferred tax benefit, net	—		125
Foreign current tax benefit (expense)	197		(48		)
Foreign deferred tax expense, net	—		(484		)
Total income tax benefit	$	197	$	248

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation between the benefit (provision) for income taxes and the amounts computed based on loss before income taxes at the statutory federal income tax rate (amounts in thousands):



	Fiscal Year 2017					Fiscal Year 2016
	Amount			%		Amount			%
Computed expected federal income tax benefit	$	2,189		34.0		$	4,805		34.0
State income tax benefit, net of federal benefit	—			—		68			0.5
Rate differential on foreign operations	(137		)	(2.1	)	(1,002		)	(7.1	)
Forfeited vested stock options	(66		)	(1.0	)	(281		)	(2.0	)
Tax benefits associated with share-based awards	(240		)	(3.7	)	179			1.3
Adjustment to estimated tax loss carryforward	(107		)	(1.7	)	(418		)	(3.0	)
Change in statutory and applicable tax rates	(13,129		)	(203.9	)	505			3.6
Non-deductible expenses	(56		)	(0.9	)	(25		)	(0.2	)
Goodwill impairment	—			—		(1,257		)	(8.9	)
Other	154			2.4		113			0.8
Change in valuation allowance	11,589			180.0		(2,439		)	(17.3	)
Total income tax benefit (expense)	$	197		3.1		$	248		1.7

Schedule of Deferred Tax Assets and Liabilities

The significant components of deferred income tax assets and the related balance sheet classifications, as of December 30, 2017 and December 31, 2016, are as follows (amounts in thousands):



	December 30, 2017			December 31, 2016
Non-current deferred tax assets:
Accounts receivable	$	35		$	119
Accrued expenses	262			845
Goodwill and intangible assets	632			1,492
Share-based compensation expense	153			664
Net operating loss carryforward	21,990			31,031
Inventories	719			1,068
Foreign tax credit carryforward	1,006			1,006
Deferred revenue	199			357
Other	20			(24		)
Total non-current deferred tax assets	25,016			36,558
Valuation allowance	(25,016		)	(36,558		)
Net non-current deferred tax asset	$	—		$	—