Note 15 - Income Taxes (Tables)

12 Months Ended

Jan. 02, 2021

Notes Tables

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

	January 2, 2021			December 28, 2019
Federal statutory rate		21.0	%		21.0	%
Tax expense on taxable (loss) income at federal statutory rate	$	(2,532	)	$	1,013
State and Puerto Rico income taxes, net of Federal income tax benefit		(535	)		305
Prior year United States R&D tax credits in current year		-			(668	)
Permanent differences		154			77
Foreign income tax rates		(21	)		(101	)
Adjustments to NOL and repatriation taxes		(53	)		154
Other		(201	)		(16	)
Total income tax expense	$	(3,188	)	$	764

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

	Fiscal Years Ended
	January 2, 2021			December 28, 2019
Current
Federal	$	(32	)	$	(688	)
State and local		174			181
Foreign		382			166
		524			(341	)
Deferred
Federal		(2,844	)		892
State		(851	)		229
Foreign		(17	)		(16	)
		(3,755	)		1,105
Total	$	(3,188	)	$	764

	Fiscal Years Ended
	January 2, 2021			December 28, 2019
United States	$	(13,898	)	$	3,626
Foreign jurisdictions		1,841			1,196
	$	12,057	)	$	4,822

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

	January 2, 2021			December 28, 2019
Deferred tax assets:
Allowance for doubtful accounts	$	455		$	432
Federal and state net operating loss carryforward		2,634			330
Reserves and accruals		1,491			255
Other		318			185
Total deferred tax assets		4,898			1,202
Deferred tax liabilities:
Acquisition amortization, net		(716	)		(569	)
Prepaid expense deferral		(602	)		(701	)
Bonus depreciation to be reversed		(280	)		(327	)
Canada deferred tax liability, net		(365	)		(382	)
Total deferred tax liabilities		(1,963	)		(1,979	)
Total deferred tax assets (liabilities), net	$	2,935		$	(777	)