INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes

The following table presents the U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes (in thousands):

	Fiscal Years
	2018			2017			2016
Income (loss) before income taxes:
U.S.	$	(13,982	)	$	(14,253	)	$	(19,340	)
Foreign		355			209			257
Loss before income taxes	$	(13,627	)	$	(14,044	)	$	(19,083	)
Provision for (benefit from) income taxes:
Current:
Federal	$	(19	)	$	—		$	—
State		2			2			(3	)
Foreign		169			85			75
Subtotal		152			87			72
Deferred:
Federal		—			—			—
State		—			—			—
Foreign		—			—			(7	)
Subtotal		—			—			(7	)
Provision for income taxes	$	152		$	87		$	65

Schedule of rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate

The following table presents the rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statements of operations:

	Fiscal Years
	2018			2017			2016
Income tax (benefit) at statutory rate	$	(2,862	)	$	(4,775	)	$	(6,489	)
State taxes		2			2			(3	)
Stock compensation and other permanent differences		252			75			211
Foreign taxes		95			(30	)		(19	)
Future benefit of deferred tax assets not recognized		2,684			4,815			6,365
Others		(19	)		—			—
Provision for income taxes	$	152		$	87		$	65

Schedule of deferred tax balances

Deferred tax balances are comprised of the following (in thousands):

	December 30, 2018			December 31, 2017
Deferred tax assets:
Net operating losses	$	37,527		$	37,631
Capital losses		-			1,726
Accruals and reserves		1,370			1,487
Credits carryforward		5,836			5,743
Depreciation and amortization		9,887			9,056
Stock-based compensation		347			343
		54,967			55,986
Valuation allowances		(54,913	)		(55,931	)
Deferred tax asset	$	54		$	55
Deferred tax liability	$	—		$	—

Schedule of reconciliation of beginning and ending amount of unrecognized tax benefits

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

	December 30, 2018			December 31, 2017		January 1, 2017
Beginning balance of unrecognized tax benefits	$	2,107		$	2,014	$	696
Additions for tax positions related to the prior year		(2	)		16		1,204
Additions for tax positions related to the current year		125			77		150
Lapse of statues of limitations		(69	)		—		(36	)
Ending balance of unrecognized tax benefits	$	2,161		$	2,107	$	2,014