Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The (benefit) provision for income taxes from continuing operations consists of the following for the fiscal years indicated:

	Fiscal Year
	2013			2012			2011
Current
Federal	$	(13,124,000	)	$	—		$	52,000
State	12,000			64,000			88,000
Foreign	(34,000		)	—			(137,000		)
Total current (benefit) provision	(13,146,000		)	64,000			3,000
Deferred
Federal	(3,616,000		)	(2,878,000		)	3,977,000
State	644,000			(505,000		)	(30,000		)
Foreign	(565,000		)	73,000			(898,000		)
Change in valuation allowance	3,750,000			4,345,000			(3,052,000		)
Total deferred provision	213,000			1,035,000			(3,000		)
Total (benefit) provision for income taxes	$	(12,933,000	)	$	1,099,000		$	—

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:

	Fiscal Year
	2013			2012			2011
Tax provision at federal statutory rates	$	(13,322,000	)	$	(7,002,000	)	$	(2,006,000	)
State tax liability	8,000			42,000			57,000
Foreign deferred	(644,000		)	734,000			611,000
Foreign withholding	308,000			1,170,000			—
Outside basis in KTC and Kowon, net	(202,000		)	2,422,000			—
Goodwill	—			417,000			771,000
Nondeductible expenses	864,000			180,000			415,000
Increase in net state operating loss carryforwards	(2,868,000		)	—			—
Provision to tax return adjustments and state tax rate change	(33,000		)	(462,000		)	888,000
Tax credits	(390,000		)	(100,000		)	1,188,000
Non-deductible equity compensation	(418,000		)	136,000			1,542,000
Other, net	14,000			(783,000		)	(414,000		)
Change in valuation allowance	3,750,000			4,345,000			(3,052,000		)
	$	(12,933,000	)	$	1,099,000		$	—

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following:

	Fiscal Year
	2013			2012
Deferred tax liability:
Intangible asset	$	(141,000	)	$	(636,000	)
Foreign withholding liability	(1,478,000		)	(1,170,000		)
Foreign unremitted earnings	(3,276,000		)	(3,478,000		)
Deferred tax assets:
Federal net operating loss carryforwards	15,322,000			9,493,000
State net operating loss carryforwards	624,000			580,000
Foreign net operating loss carryforwards	3,202,000			3,028,000
Equity awards	1,666,000			1,111,000
Tax credits	5,657,000			5,267,000
Equipment	838,000			4,131,000
Investments	4,594,000			4,760,000
Other	3,365,000			3,582,000
Net deferred tax assets	30,373,000			26,668,000
Valuation allowance	(31,886,000		)	(27,973,000		)
	$	(1,513,000	)	$	(1,305,000	)