INCOME TAXES (Tables)

12 Months Ended

Jan. 02, 2016

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

For fiscal years 2015 and 2014, income (loss) before income taxes consisted of the following (amounts in thousands):

	Fiscal		Fiscal
	Year		Year
	2015		2014
United States	$	(9,321)	$	(5,168)
Foreign		2,216		2,636
Total income (loss) before income taxes	$	(7,105)	$	(2,532)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

For fiscal years 2015 and 2014, the income tax benefit (provision) consists of the following (amounts in thousands):

	Fiscal		Fiscal
	Year		Year
	2015		2014
Federal deferred tax expense, net	$	(99)	$	(99)
State deferred tax benefit (expense), net		42		(37)
Foreign current tax expense		(263)		-
Foreign deferred tax (expense) benefit, net		(266)		1,257
Total income tax (expense) benefit	$	(586)	$	1,121

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

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 2015				Fiscal Year 2014
	Amount		%		Amount		%
Computed expected federal income tax benefit	$	2,413		34.0	$	861		34.0
State income tax benefit, net of federal benefit		514		7.2		340		13.4
Rate differential on foreign operations		296		4.2		353		13.9
Forfeited vested stock options		(267)		(3.8)		(75)		(2.9)
Tax benefits associated with share-based awards		12		0.2		61		2.4
Adjustment to estimated tax loss carryforward		(226)		(3.2)		(434)		(17.1)
Change in statutory and applicable tax rates		(518)		(7.3)		681		26.9
Non-deductible expenses		(753)		(10.6)		(694)		(27.4)
Other		(26)		(0.4)		(3)		(0.1)
Change in valuation allowance		(2,031)		(28.6)		31		1.2
Total income tax (expense) benefit	$	(586)		(8.3)	$	1,121		44.3

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The significant components of deferred income tax assets and the related balance sheet classifications, as of January 2, 2016 and January 3, 2015, are as follows (amounts in thousands):

	January 2,		January 3,
	2016		2015
Current deferred tax assets (liabilities):
Accounts receivable	$	67	$	46
Accrued expenses		1,040		125
Valuation allowance		(1,027)		(100)
Current deferred tax assets	$	80	$	71

Non-current deferred tax assets (liabilities):
Goodwill and intangible assets	$	1,143	$	3,057
Share-based compensation expense		551		873
Net operating loss carryforward		29,894		27,178
Other		224		274
Foreign tax credit carryforward		1,006		1,006
Valuation allowance		(33,089)		(32,025)
Non-current deferred tax assets (liabilities)	$	(271)	$	363

Summary of Operating Loss Carryforwards [Table Text Block]

The federal net operating loss carryforward as of January 2, 2016 is scheduled to expire as follows (amounts in thousands):

	Amount		Year
	$	1,640		2020
		5,602		2023
		9,094		2024
		7,432		2025
		9,854		2026
		5,152		2027
		1,637		2028
		3,279		2030
		4,676		2031
		4,798		2032
		5,942		2033
		10,000		2034
		9,502		2035
Total	$	78,608