FEDERAL AND STATE INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2023

FEDERAL AND STATE INCOME TAXES

Components of our income tax expense

	2023			2022
Current:
State		104			39
Total current		104			39
Deferred:
Federal		(20	)		(37	)
State		20			37
Total deferred		—			—
Total income tax expense	$	104		$	39

Effective income tax rate reconciliation

	2023			2022
Federal income tax (benefit) at statutory rates	$	(3,160	)	$	(3,888	)
Foreign tax rate adjustment		(13	)		122
State income tax, net of federal income tax effect		(71	)		(256	)
Nondeductible expenses		102			188
State return to accrual		(4	)		30
Prior year adjustments and true-ups		(26	)		61
Change in valuation allowance		3,276			3,782
Total tax expense	$	104		$	39

Deferred tax assets and (liabilities)

	2023			2022
Noncurrent Deferred tax assets
Federal and state net operating loss carryforward	$	13,770		$	12,006
Tax credit carryforwards		1,977			1,977
Allowance for uncollectible accounts		986			491
Accruals not yet deductible for tax purposes		448			548
Goodwill		112			177
Lease payable		1,696			1,897
Capitalized research & development expenses		1,748			1,086
Depreciation		8			—
Total noncurrent deferred tax assets		20,745			18,182
Less: Valuation allowance		(19,442	)		(16,166	)
Total noncurrent deferred tax assets, net	$	1,303		$	2,016
Noncurrent deferred tax liabilities:
Depreciation		—			(10	)
Other		(108	)		(116	)
Right-of-use asset		(1,195	)		(1,890	)
Total noncurrent deferred tax liabilities		(1,303	)		(2,016	)
Net deferred tax assets/deferred tax Liabilities	$	—		$	—