Income Taxes (Tables)

12 Months Ended

Dec. 27, 2014

Income Tax Disclosure [Abstract]

Income before provision for income taxes

Income (loss) before provision for income taxes consists of the following (in thousands):

	Years Ended
	December 27, 2014			December 28, 2013			December 29, 2012
Domestic	$	(15,691	)	$	(26,447	)	$	1,887
Foreign	4,070			2,882			2,732
Income (loss) before income taxes	$	(11,621	)	$	(23,565	)	$	4,619

Provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

	Years Ended
	December 27, 2014			December 28, 2013			December 29, 2012
Current:
Federal	$	358		$	119		$	(2,403	)
State	(151		)	5			(492		)
Foreign	1,327			933			270
Total current	1,534			1,057			(2,625		)
Deferred:
Federal	17,368			(10,686		)	1,753
State	550			(325		)	379
Foreign	45			535			647
Total deferred	17,963			(10,476		)	2,779
Provision (benefit) for income taxes	$	19,497		$	(9,419	)	$	154

Components of deferred tax assets and liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):

	At
	December 27, 2014			December 28, 2013
Deferred tax assets:
Reserves and accruals	$	10,744		$	10,592
Deferred revenue	1,370			1,614
Shared based compensation	4,030			3,789
Tax credit carry-forwards	8,122			6,591
Net operating losses	14,695			10,220
Depreciation & amortization	2,750			3,241
Other	372			966
Total deferred tax assets	42,083			37,013
Less: Valuation allowance	(35,835		)	(11,665		)
Total deferred tax assets net of valuation allowance	6,248			25,348
Deferred tax liabilities:
Depreciation & amortization	(4,020		)	(5,567		)
Other	(1,485		)	(926		)
Total deferred tax liabilities	(5,505		)	(6,493		)
Net deferred tax assets	$	743		$	18,855

Statutory federal income tax rate reconciliation

Differences between income taxes computed by applying the statutory federal income tax rate to income (loss) before income taxes and the provision (benefit) for income taxes consist of the following (in thousands):

	Years Ended
	December 27, 2014			December 28, 2013			December 29, 2012
Income taxes computed at U.S. statutory rate	$	(4,067	)	$	(8,247	)	$	1,616
State income taxes	254			(324		)	(116		)
Foreign tax rate differential	(172		)	9			(275		)
Change in valuation allowance	23,126			—			—
Domestic production activities deduction	—			—			(17		)
Tax credits	(561		)	(1,377		)	—
Benefit of tax elections	—			—			(1,309		)
Liabilities for uncertain tax positions	118			111			66
Other, net	799			409			189
Provision (benefit) for income taxes	$	19,497		$	(9,419	)	$	154

Unrecognized tax benefits

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

	Years Ended
	December 27, 2014			December 28, 2013			December 29, 2012
Unrecognized tax benefits - beginning of the period	$	4,436		$	3,464		$	3,599
Foreign currency movements	—			—			—
Gross increases-tax positions in prior period	655			305			—
Gross decreases-tax positions in prior period	(123		)	—			(183		)
Gross increases-current-period tax positions	1,541			688			265
Lapse of statute of limitations	(67		)	(21		)	(217		)
Unrecognized tax benefits - end of the period	$	6,442		$	4,436		$	3,464