Note 9 - Income Taxes (Tables)

12 Months Ended

Jan. 01, 2023

Notes Tables

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

	Fiscal Years
	2022			2021			2020
Loss before income taxes:
U.S.	$	(4,116	)	$	(6,461	)	$	(11,170	)
Foreign		(53	)		(36	)		70
Loss before income taxes	$	(4,169	)	$	(6,497	)	$	(11,100	)
Provision for income taxes:
Current:
State	$	3		$	3		$	3
Foreign		36			22			39
Subtotal		39			25			42
Deferred:
Foreign		59			94			9
Subtotal		59			94			9
Provision for income taxes	$	98		$	119		$	51

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

	Fiscal Years
	2022			2021			2020
Income tax benefit at statutory rate	$	(876	)	$	(1,364	)	$	(2,331	)
State taxes		3			3			3
Foreign taxes		106			124			34
Stock compensation and other permanent differences		21			(155	)		171
PPP loan forgiveness		—			(250	)		—
R&D tax credits		(318	)		(230	)		(261	)
Expired tax attributes		3,563			3,303			208
Future benefit of deferred tax assets not recognized		(2,401	)		(1,312	)		2,227
Provision for income taxes	$	98		$	119		$	51

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

	January 1, 2023			January 2, 2022
Deferred tax assets:
Net operating losses	$	43,110		$	45,197
Accruals and reserves		1,284			1,347
Credits carryforward		6,004			5,660
Depreciation and amortization		6,488			7,820
Stock-based compensation		1			403
Operating lease liability		327			409
Gross deferred tax assets		57,214			60,836
Deferred tax liabilities:
Right-of-use asset		(328	)		(400	)
Withholding tax on future distribution		(125	)		(125	)
Gross deferred tax liabilities		(453	)		(525	)
Net deferred tax assets		56,761			60,311
Valuation allowance		(56,862	)		(60,353	)
Total deferred tax liability	$	(101	)	$	(42	)

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

	Fiscal Years
	2022			2021			2020
Beginning balance of unrecognized tax benefits	$	2,118		$	2,176		$	2,117
Additions (subtractions) for tax positions related to the prior year		—			(7	)		38
Additions for tax positions related to the current year		185			128			114
Lapse of statutes of limitations		(54	)		(178	)		(93	)
Ending balance of unrecognized tax benefits	$	2,249		$	2,118		$	2,176