Note 10 - Income Taxes (Tables)

12 Months Ended

Jan. 02, 2022

Notes Tables

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

	Fiscal Years
	2021			2020			2019
Loss before income taxes:
U.S.	$	(6,461	)	$	(11,170	)	$	(15,813	)
Foreign		(36	)		70			289
Loss before income taxes	$	(6,497	)	$	(11,100	)	$	(15,524	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—		$	—		$	—
State		3			3			3
Foreign		22			39			108
Subtotal		25			42			111
Deferred:
Federal		—			—			(141	)
State		—			—			(44	)
Foreign		94			9			(6	)
Subtotal		94			9			(191	)
Provision for (benefit from) income taxes	$	119		$	51		$	(80	)

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

	Fiscal Years
	2021			2020			2019
Income tax (benefit) at statutory rate	$	(1,364	)	$	(2,331	)	$	(3,260	)
State taxes		3			3			(42	)
Foreign taxes		124			34			41
Stock compensation and other permanent differences		(155	)		171			245
PPP Loan Forgiveness		(250	)		—			—
R&D Tax Credits		(230	)		(261	)		(286	)
Expired tax attributes		3,304			208			1,085
Future benefit of deferred tax assets not recognized		(1,312	)		2,227			2,277
Other		—			—			(140	)
Provision for (benefit from) income taxes	$	119		$	51		$	(80	)

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

	January 2,			January 3,
	2022			2021
Deferred tax assets:
Net operating losses	$	45,197		$	43,703
Accruals and reserves		1,347			1,239
Credits carryforward		5,660			5,860
Depreciation and amortization		7,820			9,240
Stock-based compensation		403			485
Operating lease liability		409			469
Gross deferred tax assets		60,836			60,996
Deferred tax liabilities:
Right-of-use asset		(400	)		(458	)
Withholding tax on future distribution		(125	)		—
Gross deferred tax assets		(525	)		(458	)
Net deferred tax assets		60,311			60,538
Valuation allowance		(60,353	)		(60,486	)
Total deferred tax liability (assets)	$	(42	)	$	52

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	January 2,			January 3,			December 29,
	2022			2021			2019
Beginning balance of unrecognized tax benefits	$	2,176		$	2,117		$	2,161
Additions (subtractions) for tax positions related to the prior year		(7	)		38			(46	)
Additions for tax positions related to the current year		128			114			88
Lapse of statutes of limitations		(178	)		(93	)		(86	)
Ending balance of unrecognized tax benefits	$	2,118		$	2,176		$	2,117