Income Taxes (Tables)

12 Months Ended

Dec. 29, 2019

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
	2019			2018			2017
Income (loss) before income taxes:
U.S.	$	(15,813	)	$	(13,982	)	$	(14,253	)
Foreign		289			355			209
Loss before income taxes	$	(15,524	)	$	(13,627	)	$	(14,044	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—		$	(19	)	$	—
State		3			2			2
Foreign		108			169			85
Subtotal		111			152			87
Deferred:
Federal		(141	)		—			—
State		(44	)		—			—
Foreign		(6	)		—			—
Subtotal		(191	)		—			—
Provision for income taxes	$	(80	)	$	152		$	87

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
	2019			2018			2017
Income tax (benefit) at statutory rate	$	(3,260	)	$	(2,862	)	$	(4,775	)
State taxes		(42	)		2			2
Stock compensation and other permanent differences		187			252			75
Foreign taxes		42			95			(30	)
Future benefit of deferred tax assets not recognized		3,133			2,684			4,815
Other		(140	)		(19	)		—
Provision for income taxes	$	(80	)	$	152		$	87

Schedule of deferred tax balances

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

	December 29, 2019			December 30, 2018
Deferred tax assets:
Net operating losses	$	40,717		$	37,527
Capital losses		—			—
Accruals and reserves		1,345			1,370
Credits carryforward		5,765			5,836
Depreciation and amortization		9,760			9,887
Stock-based compensation		637			347
Gross deferred tax assets		58,224			54,967
Deferred tax liabilities:
Net lease asset/ (liability)		(23	)		—
Gross deferred tax liabilities		(23	)		—
Net deferred tax assets/ (liabilities)		58,201			54,967
Valuation allowance		(58,140	)		(54,913	)
Total deferred tax asset/ (liability)	$	61		$	54

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 29, 2019			December 30, 2018			December 31, 2017
Beginning balance of unrecognized tax benefits	$	2,161		$	2,107		$	2,014
Additions for tax positions related to the prior year		(46	)		(2	)		16
Additions for tax positions related to the current year		88			125			77
Lapse of statutes of limitations		(86	)		(69	)		—
Ending balance of unrecognized tax benefits	$	2,117		$	2,161		$	2,107