FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Jan. 02, 2016

Fair Value Disclosures [Abstract]

Schedule Of Fair Value Assumptions And Methodology [Table Text Block]

The following table sets forth the Level 3 inputs to the binomial lattice model that were used to determine the fair value of the Note and the Holder Redemption Option:

	January 2, 2016			January 3, 2015
Common stock price	$	2.22		$	4.25
Dividend yield		0.0	%		0.0	%
Expected term		0.75 years			1.75 years
Risk-free interest rate		1.3	%		1.5	%
Estimated stock volatility		45.0	%		45.0	%

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

As of January 2, 2016 and January 3, 2015, liabilities recorded at fair value on a recurring basis consist of the following (in thousands):

							Significant other
			Quoted prices in		Significant other		unobservable
			active markets		observable inputs		inputs
	Total		Level 1		Level 2		Level 3
January 2, 2016:
Holder Redemption Option	$	952	$	–	$	–	$	952
Earn-Out Liability	$	2,176	$	–		–	$	2,176
January 3, 2015:
Holder Redemption Option	$	337	$	–	$	–	$	337

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following table summarizes the year-to-date changes to the fair value of the Holder Redemption Option and Earn-Out liability, which are Level 3 liabilities (in thousands):

	Holder
	Redemption		Earn-Out
	Option		Liability
Fair value at January 3, 2015	$	337	$	–
Initial fair value of Earn-Out liability				1,921
Increase in fair value		615		255
Fair value at January 2, 2016	$	952	$	2,176