XML 39 R77.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Income Taxes - Additional Information (Details) - USD ($)
12 Months Ended
Jan. 03, 2020
Dec. 28, 2018
Dec. 29, 2017
Income Taxes [Line Items]      
Income Tax Expense (Benefit) $ (1,022,000) $ 1,671,000 $ (157,000)
Increase (Decrease) Deferred Tax Assets Valuation Allowance (5,472,000) 2,418,000 (16,789,000)
Increase (Decrease) In Foreign Deferred Tax Liabilities (46,000) 36,000 (47,000)
Income tax reconciliation of global intangible low-taxed income $ 16,100,000 7,700,000  
Percentage of deduction in GILTI 50.00%    
Deferred Tax Assets, Net $ 3,750,000 256,000  
Taxes Payable 2,572,000 820,000  
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax 136,000    
Operating Loss Carryforwards $ 129,000,000    
Operating Loss Carry Forwards Expiration Term expire in varying amounts between 2020 and 2037    
Operating Loss Carryforwards, Limitations on Use The California net operating loss carryforwards expire in varying amounts between 2028 and 2039    
Stock-based compensation $ 3,455,000 2,489,000  
STAAR Surgical AG      
Income Taxes [Line Items]      
Deferred Tax Liabilities, Net 658,000 922,000  
Swiss      
Income Taxes [Line Items]      
Deferred Tax Liabilities, Net 658,000 922,000  
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries 1,295,000 1,282,000  
JAPAN      
Income Taxes [Line Items]      
Deferred Tax Assets, Net 896,000 905,000  
Stock-based compensation 46,000 44,000  
US      
Income Taxes [Line Items]      
Deferred Tax Assets, Net 3,139,000 273,000  
California      
Income Taxes [Line Items]      
Operating Loss Carryforwards 33,000,000    
State      
Income Taxes [Line Items]      
Increase (Decrease) Deferred Tax Assets 387,000    
Increase (Decrease) Deferred Tax Assets Valuation Allowance (760,000) $ 447,000 $ (646,000)
Deferred Tax Assets, Net 373,000    
Deferred tax assets, valuation allowance 6,643,000    
Federal and State      
Income Taxes [Line Items]      
Deferred Tax Assets, Net 3,512,000    
Federal      
Income Taxes [Line Items]      
Deferred Tax Assets, Net 3,003,000    
Deferred tax assets, valuation allowance 33,813,000    
Deferred tax asset, in foreign tax credits and foreign withholding taxes $ 2,285,000