Income Taxes (Tables)

12 Months Ended

Dec. 28, 2014

Income Tax Disclosure [Abstract]

Provision for income taxes

The following table presents the U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes (in thousands):

	Fiscal Years
	2014			2013			2012
Income (loss) before income taxes:
U.S.	$	(13,172	)	$	(11,888	)	$	(12,444	)
Foreign	161			67			148
Income (loss) before income taxes	$	(13,011	)	$	(11,821	)	$	(12,296	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—		$	58		$	—
State	—			1			2
Foreign	95			83			51
Subtotal	95			142			53
Deferred:
Federal	—			225			(55		)
State	—			48			(9		)
Foreign	(27		)	40			29
Subtotal	(27		)	313			(35		)
Provision for (benefit from) income taxes	$	68		$	455		$	18

Net deferred tax assets and liabilities

Deferred tax balances are comprised of the following (in thousands):

	December 28, 2014			December 29, 2013
Deferred tax assets:
Net operating losses	$	42,049		$	38,594
Capital losses	5,143			4,530
Accruals and reserves	2,247			2,848
Credits carryforward	5,455			5,433
Depreciation and amortization	10,709			10,590
Stock-based compensation	1,078			1,583
	66,681			63,578
Valuation allowances	(66,618		)	(63,528		)
Deferred tax asset	$	63		$	50
Deferred tax liability	—			—

Reconciliation of provision for income taxes at U.S federal income tax rate to the provision for income taxes per the financial statements

A rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statements of operations is as follows:

	Fiscal Years
	2014		2013		2012
Income tax expense/(benefit) at statutory rate	(4,423	)	(4,019	)	(4,180	)
State taxes	—		1		2
Stock compensation and other permanent differences	6		316		342
Foreign taxes	22		101		30
Benefit allocated from other comprehensive income (loss)	—		273		(65	)
Future benefit of deferred tax assets not recognized	4,463		3,783		3,889
Provision for income taxes	68		455		18

Reconciliation of beginning and ending amount of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	December 28, 2014			December 29, 2013		December 30, 2012
Beginning balance of unrecognized tax benefits	$	79		$	79	$	77
Additions for tax positions related to the prior year	330			—		—
Additions for tax positions related to the current year	162			—		2
Lapse of statues of limitations	(55		)	—		—
Ending balance of unrecognized tax benefits	$	516		$	79	$	79