Foreign Currency Translation

3 Months Ended

Oct. 01, 2011

Foreign Currency Translation [Abstract]

Foreign Currency Disclosure [Text Block]

Foreign Currency Translation

The Company has determined that the local currency is the functional currency for its foreign subsidiaries. The Company’s foreign subsidiaries’ balance sheet accounts are translated at current period ending exchange rates and statements of operations are translated at the average rate for the period. Translation gains and losses are recorded as a separate component of accumulated other comprehensive income (loss) in stockholders’ equity. Foreign currency transaction losses were $100,000 and $370,000 for the three months ended October 1, 2011 and September 25, 2010, respectively.

The foreign currency transaction loss recorded in the three months ended October 1, 2011 was mainly generated from unrealized losses related to the revaluation of payables held in U.S. dollar and payable in yen.

The foreign currency transaction loss recorded in the three months ended September 25, 2010 was primarily due to payables due in yen which strengthened against the U.S. dollar during the quarter.