Organization and Description of Business and Accounting Policies (Tables)

12 Months Ended

Jan. 01, 2021

Schedule of Net Currency Foreign Translation Gain Loss

Net foreign translation gain (loss) was as follows (in thousands):

	Years Ended
	2020		2019			2018
Foreign currency translation gain⁽¹⁾	$	717	$	291		$	242
Gain (loss) on foreign currency transactions⁽²⁾		864		(517	)		(836	)

⁽¹⁾	^{Shown as a separate line item on the Consolidated Statements of Comprehensive Income (Loss).}

⁽²⁾	^{Shown as a separate line item on the Consolidated Statements of Income.}

Schedule of Reconciliation of Cash And Cash Equivalents And Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows at January 1, 2021, January 3, 2020 and December 28, 2018 (in thousands):

	2020		2019		2018
Cash and cash equivalents	$	152,453	$	119,968	$	103,877
Restricted cash⁽¹⁾		—		—		122
Total cash, cash equivalents and restricted cash	$	152,453	$	119,968	$	103,999

⁽¹⁾Included in other assets on the Consolidated Balance Sheets.

Schedule of Sales and Marketing Expenses for Distinct Services

Sales and marketing expenses for distinct services were as follows (in thousands):

	Years Ended
	2020		2019		2018
Marketing and support services related to strategic cooperation agreements	$	655	$	485	$	629

Summary of Estimated Sales Return

On the Consolidated Balance Sheets, the balances associated for estimated sales returns were as follows (in thousands):

	2020		2019
Estimated returns - inventory⁽¹⁾	$	1,041	$	869
Allowance for sales returns		4,532		3,644

⁽¹⁾	Recognized in inventories, net on the Consolidated Balance Sheets

Schedule Of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

Machinery and equipment		5-10 years
Computer equipment and software		2-5 years
Furniture and equipment		3-7 years
Leasehold improvements		The shorter of the useful life of the asset or the term of the associated lease

Summary of Advertising Costs

Advertising costs, which are included in marketing and selling expenses, are expensed as incurred, and were as follows (in thousands):

	Years Ended
	2020		2019		2018
Advertising costs	$	9,181	$	10,990	$	8,981

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive income (loss) attributable to the Company for the years ended January 1, 2021, January 3, 2020 and December 28, 2018 (in thousands):

	Foreign Currency Translation			Defined Benefit Pension Plan – Japan			Defined Benefit Pension Plan – Switzerland			Accumulated Other Com- prehensive Income (Loss)
Balance, at December 29, 2017	$	278		$	88		$	(1,516	)	$	(1,150	)
Other comprehensive income (loss)		242			(107	)		(290	)		(155	)
Tax effect		(74	)		29			30			(15	)
Balance, at December 28, 2018		446			10			(1,776	)		(1,320	)
Other comprehensive income (loss)		291			34			(2,192	)		(1,867	)
Tax effect		(86	)		(6	)		231			139
Balance, at January 3, 2020		651			38			(3,737	)		(3,048	)
Other comprehensive income (loss)		717			(33	)		(3,323	)		(2,639	)
Tax effect		(217	)		10			349			142
Balance, at January 1, 2021	$	1,151		$	15		$	(6,711	)	$	(5,545	)