Note 12 - Income Taxes (Tables)

12 Months Ended

Jan. 02, 2021

Notes Tables

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

	Year Ended
(In thousands)	January 2, 2021		December 28, 2019		December 29, 2018
Domestic	$	11,772	$	33,417	$	(8,274	)
Foreign		36,684		11,648		(15,695	)
Income (loss) before taxes	$	48,456	$	45,065	$	(23,969	)

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

	Year Ended
(In thousands)	January 2, 2021			December 28, 2019			December 29, 2018
Current:
Federal	$	54		$	499		$	536
State		68			45			38
Foreign		1,025			1,345			1,869
		1,147			1,889			2,443
Deferred:
Federal		—			—			—
State		—			—			—
Foreign		(83	)		(317	)		(90	)
		(83	)		(317	)		(90	)
Income tax expense	$	1,064		$	1,572		$	2,353

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

	Year Ended
	January 2, 2021	December 28, 2019	December 29, 2018
	%	%	%
Statutory federal rate	21	21	(21)
Adjustments for tax effects of:
State taxes, net	(4)	3	(6)
Research and development credits	(3)	3	(5)
Stock compensation	(23)	(11)	8
Foreign rate differential	(12)	(2)	20
Foreign dividends	15	—	—
Foreign withholding taxes	3	3	5
162(m) executive compensation limitation	13	5	2
Other deferred tax asset adjustment	3	—	13
Valuation allowance	(13)	(19)	(11)
Change in uncertain tax benefit accrual	2	—	2
Other	—	1	3
Effective income tax rate	2	4	10

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

(In thousands)	January 2, 2021			December 28, 2019
Deferred tax assets:
Accrued expenses and reserves	$	5,464		$	3,527
Stock-based and deferred compensation		3,851			2,812
Lease liability		4,190			4,369
Intangible assets		10,082			12,294
Fixed assets		351			256
Net operating loss carry forwards		87,443			86,899
Tax credit carry forwards		83,534			90,339
Capital loss carry forwards		4,018			4,235
Other		934			1,059
Total deferred tax assets		199,867			205,790
Less: valuation allowance		(192,478	)		(198,499	)
Net deferred tax assets		7,389			7,291
Deferred tax liabilities:
Fixed assets		2,809			2,620
Unremitted earnings		1,746			—
Deferred revenue		64			434
Right-of-use asset		3,939			3,759
Total deferred tax liabilities		8,558			6,813
Net deferred taxes		(1,169	)		478

Summary of Valuation Allowance [Table Text Block]

Fiscal Years Ended	Balance at beginning		Charged (Credit) to costs and			Charged (credit) to other		Balance at end of
(in thousands)	of period		expenses			accounts		period
January 2, 2021	$	198,499	$	(6,021	)	$	—	$	192,478
December 28, 2019	$	207,108	$	(8,609	)	$	—	$	198,499
December 29, 2018	$	209,691	$	(2,583	)	$	—	$	207,108

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block]

	(in thousands)
Balance at December 30, 2017	$	58,377
Additions based on tax positions related to the current year		389
Additions based on tax positions of prior years		759
Reduction for tax positions of prior years		(5	)
Reduction as a result of lapse of applicable statute of limitations		(1,235	)
Balance at December 29, 2018		58,285
Additions based on tax positions related to the current year		238
Additions based on tax positions of prior years		1,084
Reductions for tax positions of prior years		(213	)
Reduction as a result of lapse of applicable statute of limitations		(2,432	)
Balance at December 28, 2019		56,962
Additions based on tax positions related to the current year		548
Additions based on tax positions of prior years		628
Reductions for tax positions of prior years		—
Reduction as a result of lapse of applicable statute of limitations		(2,401	)
Balance at January 2, 2021	$	55,737