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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Sep. 26, 2020
Sep. 28, 2019
Cash flows from operating activities:    
Net (loss) income $ (7,181) $ 3,049
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation and amortization 1,033 1,191
Imputed interest on contingent consideration 108 40
Share-based compensation expense 383 472
Provision for losses on accounts receivable 7,855 125
Deferred income tax (benefit) expense (3,086) 108
Changes in assets and liabilities:    
Accounts receivable 18,891 (5,184)
Prepaid expenses and other current assets 2,270 483
Net of transit accounts receivable and payable 1,056 923
Accounts payable and accrued expenses 1,508 (3,366)
Accrued payroll and related costs 825 (1,986)
Right of use assets and liabilities (16) 245
Income taxes payable 94 30
Total adjustments 30,921 (6,919)
Net cash provided by (used in) operating activities 23,740 (3,870)
Cash flows from investing activities:    
Property and equipment acquired (400) (301)
Decrease in deposits 40 5
Net cash used in investing activities (360) (296)
Cash flows from financing activities:    
Borrowings under line of credit 51,366 72,201
Repayments under line of credit (72,869) (68,006)
Issuance of stock for employee stock purchase plan 208 321
Changes in finance lease obligations (321) 218
Contingent consideration paid (345) (574)
Payment of note payable for treasury stock (2,230)
Net cash (used in) provided by financing activities (24,191) 4,160
Effect of exchange rate changes on cash and cash equivalents (279) (83)
(Decrease) increase in cash and cash equivalents (1,090) (89)
Cash and cash equivalents at beginning of period 1,847 482
Cash and cash equivalents at end of period 757 393
Supplemental cash flow information:    
Interest 922 1,266
Income taxes 191 116
Non-cash financing activities:    
Equity awards issued 364 300
Dividends forfeited on unvested restricted share units (12)
Software purchase under finance lease $ 258