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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2023
Apr. 01, 2022
Cash flow from operating activities:    
Net income $ 315 $ 2,240
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization expense 837 716
Equity-based compensation expense 345 573
Deferred income taxes (460) 135
Deferred compensation benefits 411 103
Loss on the sale of property and equipment 4  
Changes in assets and liabilities that provide (use) cash, excluding the effects of acquisitions:    
Accounts receivable (183) 8,530
Prepaid and other current assets (1,271) (340)
Other long-term assets (69) (122)
Cash surrender value of life insurance 159 262
Accounts payable 647 (8,467)
Accrued compensation (2,348) (1,646)
Income taxes payable / receivable 293 271
Advance billings on contracts (1,926) 998
Other current liabilities 1,933 1,153
Other long-term liabilities (1,255) 2
Net cash provided by (used in) operating activities (2,568) 4,408
Cash flow from investing activities:    
Cash paid for acquisitions, net of cash acquired 82  
Additions to property and equipment (529) (61)
Additions to capitalized software (241)  
Proceeds from sale of property & equipment 1  
Premiums paid for life insurance (10)  
Net cash used in investing activities (697) (61)
Cash flow from financing activities:    
Proceeds from long-term debt 5,429  
Payments on long-term debt (4,060)  
Proceeds from stock option plan exercises 68 90
Taxes remitted for shares withheld from equity-based compensation transactions (447) (971)
Proceeds from Employee Stock Purchase Plan 56 37
Change in cash overdraft, net 77  
Net cash provided by (used in) financing activities 1,123 (844)
Effect of exchange rates on cash and cash equivalents 302 (363)
Net increase (decrease) in cash and cash equivalents (1,840) 3,140
Cash and cash equivalents at beginning of year 25,140 35,584
Cash and cash equivalents at end of quarter $ 23,300 $ 38,724