Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Reconciliation of the Total Gross Amount of Unrecognized Tax Benefits

A reconciliation of the total gross amount of unrecognized tax benefits at December 28, 2013 and December 29, 2012 is as follows:

	2013			2012
Beginning balance	$	3,374		$	3,357
Changes for tax positions of the current year		(383	)		—
Changes for tax positions of the prior year		28			17
Ending balance	$	3,019		$	3,374

Summary of Income Tax Expense (Benefit)

Income tax expense (benefit) consisted of the following for December 28, 2013, December 29, 2012 and December 31, 2011:

	2013			2012			2011
Current tax expense (benefit):
Federal	$	—		$	(415	)	$	413
State		628			1,228			1,560
Foreign		1,286			1,576			627
		1,914			2,389			2,600
Deferred tax (benefit) expense:
Federal		(3,773	)		1,454			6,215
State		128			(490	)		934
Foreign		(100	)		(251	)		(52	)
		(3,745	)		713			7,097
Income tax (benefit) expense	$	(1,831	)	$	3,102		$	9,697

Reconciliation of Income Taxes Computed by Applying the Federal Statutory Income Tax Rate

A reconciliation of income taxes computed at the United States federal statutory income tax rate (35%) to the provision for income taxes reflected in the Consolidated Statements of Operations and Comprehensive (Loss) Income for the years ended December 28, 2013, December 29, 2012 and December 31, 2011 is as follows:

	2013			2012			2011
Provision for income taxes at United States federal statutory rate of 35%	$	(5,924	)	$	(111	)	$	6,904
State and local income taxes, net of federal income tax effect		204			402			1,631
Taxes on foreign income which differ from the United States statutory rate		1,383			1,290			(339	)
Non-deductible equity compensation expense		3,244			1,767			1,227
Tax effect of other permanent items		(147	)		(860	)		56
Unrecognized tax benefits activity		(249	)		5			29
Change in valuation allowance		510			160			660
Foreign tax credits		(573	)		—			—
Other		(279	)		449			(471	)
	$	(1,831	)	$	3,102		$	9,697

Significant Components of Deferred Income Tax Assets and Liabilities

Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities. The significant components of deferred income tax assets and liabilities consist of the following at December 28, 2013 and December 29, 2012:

	2013			2012
Deferred income tax assets:
Receivable reserves	$	3,183		$	3,518
Inventory		5,575			6,803
Accrued expenses and reserves		16,475			12,122
Net operating loss carryforwards		32,965			29,596
Foreign tax credits		3,871			—
Other		2,399			5,526
Total deferred tax assets		64,468			57,565
Deferred income tax liabilities:
Property, plant and equipment		6,372			6,873
Intangible assets		90,413			85,208
Total deferred tax liabilities		96,785			92,081
Valuation allowance		(8,005	)		(7,333	)
Total net deferred income tax liability	$	(40,322	)	$	(41,849	)

Summary of (Loss) Income Before Income Taxes

(Loss) income before income taxes, consisted of the following:

	2013			2012			2011
Domestic	$	(10,247	)	$	(3,106	)	$	16,475
Foreign		(6,725	)		2,788			3,250
(Loss) income before income taxes	$	(16,972	)	$	(318	)	$	19,725