Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of our income tax expense (benefit) for the years ended December 30, 2017 and December 31, 2016 were as follows (amounts in thousands):

	2017			2016
Current:
Federal	$	(139	)	$	—
Foreign Tax		(15	)		81
State		33			(37	)
Total current		(121	)		44
Deferred:
Federal		10,070			(986	)
State		138			(85	)
Total deferred		10,208			(1,071	)
Total income tax expense (benefit)	$	10,087		$	(1,027	)

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of expected income tax expense (benefit) to actual income tax expense (benefit) for the years ended December 30, 2017 and December 31, 2016 (amounts in thousands):

	2017			2016
Federal income tax (benefit) at statutory rate of 35%	$	(2,160	)	$	(1,179	)
State income tax, net of federal income tax effect		(90	)		(12	)
Change of effective federal and state tax rate		3,927			4
Nondeductible expenses		14			80
Research and development credit		(68	)		(72	)
Stock Compensation		344			436
Prior year adjustments and true-ups		(141	)		(354	)
Change in valuation allowance		8,261			70
Total tax (benefit) expense	$	10,087		$	(1,027	)

Schedule of Deferred Tax Assets and (Liabilities)

The components of the deferred tax asset (liability) consisted of the following at December 30, 2017 and December 31, 2016 (amounts in thousands):

	2017			2016
Noncurrent Deferred tax assets
Federal and state net operating loss carry-forward	$	5,643		$	6,417
Tax credit carry-forwards		2,085			2,126
Allowance for uncollectible accounts		159			156
Accruals not yet deductible for tax purposes		368			755
Goodwill		475			948
Depreciation		297			339
Other		—			60
Total noncurrent deferred tax assets		9,027			10,801
Less: Valuation allowance		(8,854	)		(593	)
Total noncurrent deferred tax assets, net	$	173		$	10,208
Noncurrent deferred tax liabilities:
Other		(173	)		—
Total noncurrent deferred tax liabilities		(173	)		—
Net deferred tax assets/deferred tax Liabilities		—			10,208