Income Taxes Income Taxes (Tables)

12 Months Ended

Jan. 02, 2016

Jan. 03, 2015

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Earnings from continuing operations before income tax expense was as follows for fiscal years 2015, 2014 and 2013:

	2015			2014		2013
United States	$	7,346		$	2,939	$	14,144
Outside the United States	(52		)	1,065		1,165
Earnings from continuing operations before income tax expense	$	7,294		$	4,004	$	15,309

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

Net deferred tax assets included in the accompanying consolidated balance sheet are as follows (in thousands):

	2015			2014
Current deferred income tax assets	$	—		$	5,585
Non-current deferred income tax assets	4,321			3,993
Non-current deferred income tax liabilities	(269		)	(3,748		)
Net deferred tax assets	$	4,052		$	5,830

Tax effects of temporary differences [Table Text Block]

Following is a summary of the tax effects of temporary differences that give rise to significant components of deferred tax assets and liabilities (in thousands):

	2015			2014
Assets:
Accrued payroll and benefits	$	6,431		$	6,652
Capitalized inventory costs	139			118
Accrued expenses	3,145			3,068
Intangible assets	1,333			2,005
Net operating losses and tax credits	8,210			8,755
Deferred rent	4,844			4,852
Vendor allowances	2,453			2,344
Other	2,583			2,592
Total deferred income tax assets	29,138			30,386
Valuation allowance	(6,209		)	(6,807		)
Deferred income taxes, net of valuation allowance	22,929			23,579
Liabilities:
Prepaid expenses	(2,007		)	(2,474		)
Property and equipment	(14,257		)	(12,579		)
Federal effect of state and foreign deferred items	(1,512		)	(1,672		)
Other liabilities	(1,101		)	(1,024		)
Total deferred tax liabilities	(18,877		)	(17,749		)
Net deferred income tax assets	$	4,052		$	5,830

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

Following is a summary of the difference between the effective income tax rate and the statutory federal income tax rate:

	2015		2014		2013
Statutory federal tax rate	35.0	%	35.0	%	35.0	%
State income taxes, net of federal tax benefit	4.5		5.6		4.4
Non-deductible permanent items	(0.5	)	1.4		(0.3	)
Change in valuation allowance	0.7		47.5		9.3
Uncertain tax positions	(1.6	)	(23.7	)	(0.5	)
Impact of foreign operations	0.9		(3.7	)	2.6
Prior period true-up adjustments	(1.0	)	(10.2	)	(2.3	)
Other	—		(0.6	)	0.6
Effective tax rate	38.0	%	51.3	%	48.8	%

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

Following is a summary of the (benefit) provision for income taxes (in thousands):

	2015			2014			2013
Current:
Federal	$	1,754		$	(1,125	)	$	3,536
State	(316		)	31			195
Foreign	368			296			412
Current taxes (benefit)	1,806			(798		)	4,143
Deferred:
Federal	672			1,200			194
State	117			511			2,937
Foreign	179			1,143			198
Deferred taxes	968			2,854			3,329
Income tax expense	$	2,774		$	2,056		$	7,472

Summary of Valuation Allowance [Table Text Block]

Following is a summary of the change in valuation allowance (in thousands):

	2015			2014		2013
Valuation allowance—beginning of year	$	6,807		$	3,884	$	1,692
Valuation allowance increases	143			2,923		2,552
Valuation allowance reductions	(741		)	—		(360		)
Valuation allowance—end of year	$	6,209		$	6,807	$	3,884

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

Unrecognized tax benefits activity for the fiscal years ending is summarized below (in thousands):

	2015			2014			2013
Unrecognized tax benefit—beginning of year	$	1,093		$	2,476		$	2,553
Additions based on tax positions related to the current year	50			167			32
Additions for tax positions of prior years	31			218			22
Reductions for tax positions of prior years	—			—			—
Settlements	(22		)	(1,463		)	(65		)
Lapse of statutes of limitations	(290		)	(305		)	(66		)
Unrecognized tax benefit—end of year	$	862		$	1,093		$	2,476