Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

	December 31, 2022			January 1, 2022			January 2, 2021
Federal statutory rate		21.0	%		21.0	%		21.0	%
Tax expense on taxable (loss) income at federal statutory rate	$	5,981		$	2,922		$	(2,532	)
State and Puerto Rico income taxes, net of Federal income tax benefit		1,373			519			(535	)
Permanent differences domestic		(52	)		(114	)		154
Permanent differences foreign		-			(657	)		-
Excess tax deduction over GAAP deduction for equity awards vested in current year		161			-			-
Remeasurement of contingent consideration		-			(359	)		-
Intangible asset deferred tax liability true-up		-			491			-
Foreign income tax rates		15			89			(21	)
Adjustments to prior year federal taxes		-			46			(53	)
Other		113			(12	)		(201	)
Total income tax expense (benefit)	$	7,591		$	2,925		$	(3,188	)

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

	Fiscal Years Ended
	December 31, 2022		January 1, 2022			January 2, 2021
Current
Federal	$	2,962	$	47		$	(32	)
State and local		1,020		45			174
Foreign		359		292			382
		4,341		384			524
Deferred
Federal		2,507		2,152			(2,844	)
State		718		612			(851	)
Foreign		25		(223	)		(17	)
		3,250		2,541			(3,712	)
Total	$	7,591	$	2,925		$	(3,188	)

	Fiscal Years Ended
	December 31, 2022		January 1, 2022		January 2, 2021
United States	$	26,722	$	10,880	$	(13,898	)
Foreign jurisdictions		1,758		3,034		1,841
	$	28,480	$	13,914	$	(12,057	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Unrecognized Tax Benefits
Balance as of December 28, 2019
Gross increases: tax positions in prior period	$	-
Gross increases: tax positions in current period	$	-
Balance as of January 2, 2021	$	-
Gross increases: tax positions in prior period	$	-
Gross increases: tax positions in current period	$	1,196
Balance as of January 1, 2022	$	1,196
Gross increases: tax positions in prior period	$	-
Gross increases: tax positions in current period	$	-
Balance as of December 31, 2022	$	1,196

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

	December 31, 2022			January 1, 2022			January 2, 2021
Deferred tax assets:
Allowance for doubtful accounts	$	270		$	297		$	455
Federal and state net operating loss carryforward		-			1,153			2,634
Reserves and accruals		851			800			881
Lease liability		1,118			844			1,174
Other		220			314			318
Total deferred tax assets		2,459			3,408			5,462
Deferred tax liabilities:
Acquisition amortization, net		(1,696	)		(1,428	)		(716	)
Prepaid expense deferral		(872	)		(552	)		(602	)
Bonus depreciation to be reversed		(433	)		(392	)		(280	)
Right of use assets		(953	)		(501	)		(564	)
Canada deferred tax liability, net		(166	)		(142	)		(365	)
Total deferred tax liabilities		(4,120	)		(3,015	)		(2,527	)
Total deferred tax (liabilities) assets, net		(1,661	)	$	393		$	2,935