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RCMT RCM

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions12 Months Ended
Jan. 02, 2021Apr. 01, 2021Jun. 27, 2020
Document Information [Line Items]
Entity Registrant NameRCM TECHNOLOGIES, INC.
Entity Central Index Key0000700841
Trading Symbolrcmt
Current Fiscal Year End Date--01-02
Entity Filer CategoryNon-accelerated Filer
Entity Current Reporting StatusYes
Entity Voluntary FilersNo
Entity Well-known Seasoned IssuerNo
Entity Emerging Growth Companyfalse
Entity Small Businesstrue
Entity Interactive Data CurrentYes
Entity Common Stock, Shares Outstanding (in shares)11,485,310
Entity Public Float $ 9.6
Entity Shell Companyfalse
Document Type10-K
Document Period End DateJan. 2,
2021
Document Fiscal Year Focus2020
Document Fiscal Period FocusFY
Amendment Flagfalse
Title of 12(b) SecurityCommon Stock, par value $0.05 per share

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Current assets:
Cash and cash equivalents $ 734 $ 1,847
Accounts receivable, net36,007 59,760
Transit accounts receivable2,494 4,906
Prepaid expenses and other current assets4,699 4,144
Total current assets43,934 70,657
Property and equipment, net2,078 2,717
Other assets:
Deposits169 209
Deferred tax assets, net, domestic3,300
Goodwill16,354 16,354
Operating right of use asset2,409 5,820
Intangible assets, net95 416
Total other assets22,327 22,799
Total assets68,339 96,173
Current liabilities:
Accounts payable and accrued expenses7,895 6,220
Transit accounts payable4,900 4,552
Accrued payroll and related costs12,877 7,713
Finance lease payable247 315
Income taxes payable436 130
Operating right of use liability1,886 2,134
Liability for contingent consideration from acquisitions500 344
Total current liabilities28,741 21,408
Finance lease payable106 189
Liability for contingent consideration from acquisitions2,358 2,714
Operating right of use liability, net of current position2,641 3,921
Borrowings under line of credit11,890 34,761
Total liabilities46,101 63,770
Stockholders’ equity:
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding
Common stock, $0.05 par value; 40,000,000 shares authorized; 16,224,191 shares issued and 11,542,880 shares outstanding at January 2, 2021 and 15,826,891 shares issued and 13,003,719 shares outstanding at December 28, 2019811 791
Stock subscription receivable(420)
Additional paid-in capital109,588 108,452
Accumulated other comprehensive loss(2,550)(2,748)
Accumulated deficit(67,974)(59,105)
Treasury stock (4,681,311 shares at January 2, 2021 and 2,823,172 at December 28, 2019) at cost(17,217)(14,987)
Stockholders’ equity22,238 32,403
Total liabilities and stockholders’ equity68,339 96,173
Foreign Tax Authority [Member]
Current liabilities:
Deferred tax liability365 382
Domestic Tax Authority [Member]
Current liabilities:
Deferred tax liability $ 395

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / sharesJan. 02, 2021Dec. 28, 2019
Preferred stock par value (in dollars per share) $ 1 $ 1
Preferred stock, authorized (in shares)5,000,000 5,000,000
Preferred stock, issued (in shares)0 0
Preferred stock, outstanding (in shares)0 0
Common stock, par value (in dollars per share) $ 0.05 $ 0.05
Common stock, authorized (in shares)40,000,000 40,000,000
Common stock, issued (in shares)16,224,191 15,826,891
Common stock, outstanding (in shares)11,542,880 13,003,719
Treasury stock, shares (in shares)4,681,311 2,823,172

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Revenues $ 150,409 $ 191,100
Cost of services111,554 142,508
Gross profit38,855 48,592
Operating costs and expenses
Selling, general and administrative37,551 40,390
Depreciation and amortization of property and equipment1,065 1,261
Amortization of acquired intangible assets321 327
Write-off of receivables and professional fees incurred related to arbitration8,397
Impairment of right of use assets and related costs2,231
Tax credit professional fees240 47
Operating costs and expenses49,805 42,025
Operating (loss) income(10,950)6,567
Other (expense) income
Interest expense and other, net(778)(1,695)
Change in fair value of contingent consideration(145)(61)
(Loss) gain on foreign currency transactions(184)11
Other expense, net(1,107)(1,745)
(Loss) income before income taxes(12,057)4,822
Income tax (benefit) expense(3,188)764
Net (loss) income $ (8,869) $ 4,058
Basic and diluted net (loss) income per share (in dollars per share) $ (0.73) $ 0.31

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Net (loss) income $ (8,869) $ 4,058
Other comprehensive income198 7
Total comprehensive (loss) income $ (8,671) $ 4,065

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in ThousandsCommon Stock [Member]Stock Subscriptions Receivable [Member]Additional Paid-in Capital [Member]AOCI Attributable to Parent [Member]Retained Earnings [Member]Treasury Stock [Member]Total
Balance (in shares) at Dec. 29, 201815,578,345 2,823,172
Balance at Dec. 29, 2018 $ 778 $ 107,326 $ (2,755) $ (63,163) $ (14,987) $ 27,199
Issuance of stock under employee stock purchase plan (in shares)118,526
Issuance of stock under employee stock purchase plan $ 6 315 321
Translation adjustment 7 7
Issuance of stock upon vesting of restricted share awards (in shares)130,020
Issuance of stock upon vesting of restricted share awards $ 7 (7)
Equity compensation expense from awards issued 806 806
Accrued dividends forfeited 12 12
Net income (loss) 4,058 4,058
Balance (in shares) at Dec. 28, 201915,826,891 2,823,172
Balance at Dec. 28, 2019 $ 791 108,452 (2,748)(59,105) $ (14,987)32,403
Issuance of stock under employee stock purchase plan (in shares)117,983
Issuance of stock under employee stock purchase plan $ 6 202 208
Translation adjustment 198 198
Issuance of stock upon vesting of restricted share awards (in shares)279,317
Issuance of stock upon vesting of restricted share awards $ 14 (14)
Equity compensation expense from awards issued 528 528
Net income (loss) (8,869) (8,869)
Stock subscription receivable (in shares)
Stock subscription receivable (420)420
Purchase of treasury stock (in shares) 1,858,139
Purchase of treasury stock $ (2,230)(2,230)
Balance (in shares) at Jan. 02, 202116,224,191 4,681,311
Balance at Jan. 02, 2021 $ 811 $ (420) $ 109,588 $ (2,550) $ (67,974) $ (17,217) $ 22,238

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Cash flows from operating activities:
Net (loss) income $ (8,869) $ 4,058
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization1,386 1,588
Change in fair value of contingent consideration145 61
Impairment of right of use assets and related costs2,231
Equity compensation expense1,108 806
Provision for losses on accounts receivable7,911 322
Deferred income tax (benefit) expense(3,712)1,104
Changes in assets and liabilities:
Accounts receivable15,947 (7,626)
Prepaid expenses and other current assets(162)(645)
Net of transit accounts receivable and payable2,757 (293)
Accounts payable and accrued expenses1,639 (3,085)
Accrued payroll and related costs4,557 (1,342)
Right of use assets1,490 (5,820)
Right of use liabilities(1,529)6,056
Income taxes payable304 38
Total adjustments34,072 (8,836)
Net cash provided by (used in) operating activities25,203 (4,778)
Cash flows from investing activities:
Property and equipment acquired(460)(367)
Decrease in deposits41 4
Net cash used in investing activities(419)(363)
Cash flows from financing activities:
Borrowings under line of credit73,238 95,554
Repayments under line of credit(96,109)(88,332)
Issuance of stock for employee stock purchase plan208 321
Changes in finance lease obligations(394)(318)
Contingent consideration paid(345)(598)
Payment of note payable for treasury stock(2,230)
Net cash (used in) provided by financing activities(25,632)6,627
Effect of exchange rate changes on cash and cash equivalents(265)(121)
(Decrease) increase in cash and cash equivalents(1,113)1,365
Cash and cash equivalents at beginning of period1,847 482
Cash and cash equivalents at end of period734 1,847
Supplemental cash flow information:
Interest1,026 1,657
Income taxes264 290
Non-cash financing activities:
Equity awards issued492 436
Dividend forfeited on unvested restricted share awards 12
Software purchase under finance leases $ 258 $ 126

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business and Basis of Presentation RCM Technologies, Inc. (the “Company” or “RCM”) is a premier provider of business and technology solutions designed to enhance and maximize the operational performance of its customers through the adaptation and deployment of advanced engineering and information technology services. Additionally, the Company provides specialty health care staffing services through its Specialty Health Care Services group. RCM's offices are primarily located in major metropolitan centers throughout North America. The consolidated financial statements are comprised of the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers its holdings of highly liquid money-market instruments and certificates of deposits to be cash equivalents if the securities mature within 90 may $42 $56 January 2, 2021 December 28, 2019, $246 $129 January 2, 2021 December 28, 2019, Fair Value of Financial Instruments The Company's carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, and transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit's variable interest rate. The Company does not Accounts Receivable and Allowance for Doubtful Accounts The Company's accounts receivable are primarily due from trade customers. Credit is extended based on evaluation of customers' financial condition and, generally, collateral is not Accrued and Unbilled Accounts Receivable and Work-in-Process Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenues earned under contracts which the Company is contractually precluded from invoicing until future dates as project milestones are realized. See Note 4 Transit Receivables and Transit Payables From time to time, the Company's Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no 606 Under the terms of the agreements, the Company is typically not not not Property and Equipment Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% Intangible Assets The Company's intangible assets have been generated through acquisitions. The Company maintains responsibility for valuing and determining the useful life of intangible assets. As a general rule, the Company amortizes restricted covenants over four six may third Canadian Sales Tax The Company is required to charge and collect sales tax for all Canadian clients and remits invoiced sales tax monthly to the Canadian taxing authorities whether collected or not. not Goodwill Goodwill is not 350 Intangibles - Goodwill and Other. December may three 2017 04, 350 December 28, 2019 2 The Company did not January 2, 2021 December 28, 2019. no not Long-Lived and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not Software In accordance with FASB ASC 350 40 January 2, 2021 December 28, 2019, $305 $139, January 2, 2021 December 28, 2019 $1,389 $1,726, Income Taxes The Company makes judgments and interpretations based on enacted tax laws, published tax guidance, as well as estimates of future earnings. These judgments and interpretations affect the provision for income taxes, deferred tax assets and liabilities and the valuation allowance. The Company evaluated the deferred tax assets and determined on the basis of objective factors that the net assets will be realized through future years' taxable income. In the event that actual results differ from these estimates and assessments, additional valuation allowances may not January 2, 2021 December 28, 2019. The Company accounts for income taxes in accordance with FASB ACS 740 740 740 The Company also follows the provisions of FASB ASC 740 Revenue Recognition The Company records revenue under Accounting Standards Codification ("ASC") Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company's Engineering Services and Information Technology Services segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company's segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company's revenue is invoiced on a time and materials basis. The following table presents our revenues disaggregated by revenue source for the fifty-three January 2, 2021 fifty-two December 28, 2019: January 2, 2021 December 28, 2019 Engineering: Time and Material $ 43,359 $ 55,195 Fixed Fee 14,145 12,678 Permanent Placement Services 211 - Total Engineering $ 57,715 $ 67,873 Specialty Health Care: Time and Material $ 59,692 $ 88,057 Permanent Placement Services 789 1,291 Total Specialty Health Care $ 60,481 $ 89,348 Information Technology: Time and Material $ 31,723 $ 33,384 Permanent Placement Services 490 495 Total Information Technology $ 32,213 $ 33,879 $ 150,409 $ 191,100 Time and Material The Company's IT and Healthcare segments predominantly recognize revenue through time and material work while its Engineering segment recognizes revenue through both time and material and fixed fee work. The Company's time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed fee From time to time and predominantly in our Engineering segment, the Company will enter into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company's fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. Fees for placements are recognized at the time the candidate commences employment. The Company guarantees its permanent placements on a prorated basis for 90 not 90 $1.5 January 2, 2021 $1.8 December 28, 2019. The deferred revenue balance as of both January 2, 2021 December 28, 2019 $0.4 may one fifty-three January 2, 2021 fifty-two December 28, 2019, $0.4 $0.2 Transit Receivables and Transit Payables From time to time, the Company's Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no not not not $2.5 $4.9 $2.4 January 2, 2021. $4.9 $4.6 $0.3 December 28, 2019. Concentration During the fiscal year ended January 2, 2021, 10.6% No 10% January 2, 2021, 10.0% 11.8% 10.6%. No 10% five ten twenty 33.4%, 46.6% 60.7%, January 2, 2021. During the fiscal year ended December 28, 2019, 17.6% 11.1% No 10% December 28, 2019, 10.0% 24.6%, 17.6% 12.7%. December 28, 2019, 27.3% No 10% five ten twenty 43.5%, 57.0% 69.2%, December 28, 2019. Foreign Currency Translation The functional currency of the Company's Canadian and Serbian subsidiaries is the local currency. Assets and liabilities are translated at period-end exchange rates. Income and expense items are translated at weighted average rates of exchange prevailing during the year. Any translation adjustments are included in the accumulated other comprehensive income account in stockholders' equity. Transactions executed in different currencies resulting in exchange adjustments are translated at spot rates and resulting foreign exchange transaction gains and losses are included in the results of operations. Comprehensive Income Comprehensive income consists of net income and foreign currency translation adjustments. Per Share Data Basic net income per share is calculated using the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated using the weighted-average number of common shares plus dilutive potential common shares outstanding during the period. Potential dilutive common shares consist of stock options and other stock-based awards under the Company's stock compensation plans, when their impact is dilutive. Because of the Company's capital structure, all reported earnings pertain to common shareholders and no Share - Based Compensation The Company recognizes share-based compensation over the vesting period of an award based on fair value at the grant date determined using the Black-Scholes option pricing model. Certain assumptions are used to determine the fair value of stock-based payment awards on the date of grant and require subjective judgment. Because employee stock options have characteristics significantly different from those of traded options, and because changes in the input assumptions can materially affect the fair value estimate, the existing models may not may may 11 Restricted share awards are recognized at their fair value. The amount of compensation cost is measured on the grant date fair value of the equity instrument issued. The compensation cost of the restricted share awards is recognized over the vesting period of the restricted share awards on a straight-line basis. Restricted share awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee's restricted stock unit fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for restricted share awards that ultimately do not Advertising Costs Advertising costs are expensed as incurred. Total advertising expense was $800 $855 January 2, 2021 December 28, 2019, Fair Value Measurements The Company values its financial assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, a fair value hierarchy was established that prioritizes observable and unobservable inputs used to measure fair value into three Level 1: 1 Level 2: 1 Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value. Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation. These classifications had no

Note 2 - Fiscal Year

Note 2 - Fiscal Year12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block] 2. FISCAL YEAR The Company follows a 52/53 December 31. January 2, 2021 ( 2020 53 December 28, 2019 ( 2019 52

Note 3 - Use of Estimates and U

Note 3 - Use of Estimates and Uncertainties12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block] 3. USE OF ESTIMATES AND UNCERTAINTIES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenue and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates. The Company uses estimates to calculate an allowance for doubtful accounts on its accounts receivables, adequacy of reserves, goodwill impairment, if any, equity compensation, the tax rate applied and the valuation of certain assets and liability accounts. These estimates can be significant to the operating results and financial position of the Company. The estimates are based upon various factors including current and historical trends, as well as other pertinent industry and regulatory authority information, including the potential future effects of COVID- 19. The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company's costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company's claims experience or the providers included in the associated insurance programs. The Company can be affected by a variety of factors including uncertainty relating to the performance of the general economy, competition, demand for the Company's services, adverse litigation and claims and the hiring, training and retention of key employees. Fair Value of Financial Instruments The Company's carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, and transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit's variable interest rate. The Company does not The Company re-measures the fair value of the contingent consideration at each reporting period and any change in the fair value from either the passage of time or events occurring after the acquisition date, is recorded in earnings in the accompanying consolidated statement of operations.

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] 4. ACCOUNTS RECEIVABLE, TRANSIT ACCOUNTS RECEIVABLE AND TRANSIT ACCOUNTS PAYABLE The Company's accounts receivable are comprised as follows: January 2, 2021 December 28, 2019 Billed $ 25,926 $ 29,214 Accrued and unbilled 8,219 13,824 Work-in-progress 3,612 4,352 Accounts receivable subject to arbitration - 14,095 Allowance for sales discounts and doubtful accounts (1,750 ) (1,725 ) Accounts receivable, net $ 36,007 $ 59,760 Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-progress primarily represents revenue earned under contracts which the Company contractually invoices at future dates. From time to time, the Company's Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no not not not $2.5 $4.9 $2.4 January 2, 2021. $4.9 $4.6 $0.3 December 28, 2019. The Company had a dispute with a customer that is a major utility in the United States. Both parties agreed in fiscal 2017 2018. not December 28, 2019, $14.1 $10.3 April 2020, $7.4 fifty-three January 2, 2021. $10.3 fifty-three January 2, 2021, $8.4 $6.7 not $0.7 not $0.8 $0.2 $0.7 not

Note 5 - Property and Equipment

Note 5 - Property and Equipment12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block] 5. PROPERTY AND EQUIPMENT Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% Property and equipment are comprised of the following: January 2, 2021 December 28, 2019 Equipment and furniture $ 264 $ 319 Computers and systems 4,686 5,628 Leasehold improvements 236 308 5,185 6,255 Less: accumulated depreciation and amortization 3,107 3,538 Property and equipment, net $ 2,078 $ 2,717 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $1,529 $2,781 January 2, 2021 December 28, 2019, January 2, 2021 December 28, 2019, $1,065 $1,261,

Note 6 - Acquisitions

Note 6 - Acquisitions12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block] 6. ACQUISITIONS The purchase method of accounting in accordance with FASB ASC 805, Future Contingent Payments As of January 2, 2021, two may 1 October 1, 2017, 2 September 30, 2018, January 2, 2021 Fiscal Year Ending Total January 1, 2022 500 December 31, 2022 2,358 Estimated future contingent consideration payments $ 2,858 Estimates of future contingent payments are subject to significant judgment and actual payments may January 2, 2021 $3.1 January 2, 2021. fifty-three January 2, 2021, 3 For acquisitions that involve contingent consideration, the Company records a liability equal to the fair value of the estimated contingent consideration obligation as of the acquisition date. The Company determines the acquisition date fair value of the contingent consideration based on the likelihood of paying the additional consideration. The fair value is estimated using projected future operating results and the corresponding future earn-out payments that can be earned upon the achievement of specified operating objectives and financial results by acquired companies using Level 3 may one The Company paid contingent consideration of $0.3 $0.6 fifty-three January 2, 2021 fifty-two December 28, 2019, The changes in the liability for contingent consideration from acquisitions for the fifty-three January 2, 2021 fifty-two December 28, 2019 Balance as of December 29, 2018 $ 4,773 Contingent payments made (598 ) Increase to contingent payment estimates (1,178 ) Changes in fair value of contingent payments 61 Balance as of December 28, 2019 $ 3,058 Contingent payments made (345 ) Changes in fair value of contingent consideration 145 Balance as of January 2, 2021 $ 2,858

Note 7 - Goodwill

Note 7 - Goodwill12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Goodwill Disclosure [Text Block] 7. GOODWILL Goodwill represents the premium paid over the fair value of the net tangible and intangible assets acquired in business combinations. The Company tests goodwill for impairment on an annual basis as of the last day of the Company's fiscal year or more frequently if events occur or circumstances change indicating that the fair value of goodwill may fifty-three January 2, 2021, 19 19 first 2021 not no fifty-three January 2, 2021 fifty-two December 28, 2019. no fifty-three January 2, 2021 fifty-two December 28, 2019 The changes in the carrying amount of goodwill for the fifty-three January 2, 2021 fifty-two December 28, 2019 Engineering Specialty Health Care Information Technology Total Balance as of December 29, 2018 $ 13,096 $ 2,398 $ 2,038 $ 17,532 Adjustment to final TKE purchase price (1,178 ) - - (1,178 ) Balance as of December 28, 2019 $ 11,918 $ 2,398 $ 2,038 $ 16,354 No change in fiscal 2020 - - - - Balance as of January 2, 2021 $ 11,918 $ 2,398 $ 2,038 $ 16,354

Note 8 - Intangible Assets

Note 8 - Intangible Assets12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Intangible Assets Disclosure [Text Block] 8. INTANGIBLE ASSETS The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not fifty-three January 2, 2021 fifty-two December 28, 2019, 19 19 first 2021 not no fifty-three January 2, 2021 fifty-two December 28, 2019 All of the Company's intangible assets are associated with the Engineering segment. Intangible assets other than goodwill are amortized over their useful lives. Intangible assets are carried at cost, less accumulated amortization. Details of intangible assets by class at January 2, 2021 December 28, 2019: January 2, 2021 December 28, 2019 Restricted covenants $ 12 $ 28 Customer relationships 83 388 Total intangible assets $ 95 $ 416 Amortization of acquired intangible assets for the fifty-three January 2, 2021 fifty-two December 28, 2019 $321 $327, 2021.

Note 9 - Line of Credit

Note 9 - Line of Credit12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Debt Disclosure [Text Block] 9. LINE OF CREDIT The Company and its subsidiaries amended and restated its Revolving Credit Facility with Citizens Bank of Pennsylvania on October 18, 2019. $45.0 no August 8, 2023. On September 29, 2020, $2.2 third June 2020 Borrowings under the Revolving Credit Facility bear interest at one two 30 not fifty-three January 2, 2021 fifty-two December 28, 2019 2.7% 4.4%, All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as a covenant that restricts on the Company's ability to borrow in order to pay dividends. As of January 2, 2021, Borrowings under the line of credit as of January 2, 2021 December 28, 2019 $11.9 $34.8 January 2, 2021 December 28, 2019 $1.9 $1.6 January 2, 2021, $31.2 Impact to Line of Credit from COVID- 19 The Company is negatively impacted by COVID- 19 19 19 no

Note 10 - Per Share Data

Note 10 - Per Share Data12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Earnings Per Share [Text Block] 10. PER SHARE DATA The Company uses the treasury stock method to calculate the weighted-average shares used for diluted earnings per share. The number of common shares used to calculate basic and diluted earnings (loss) per share for the fiscal years ended January 2, 2021 December 28, 2019 Fiscal Years Ended January 2, 2021 December 28, 2019 Basic weighted average shares outstanding 12,152,042 12,913,912 Dilutive effect of outstanding restricted share awards - 58,241 Weighted average dilutive shares outstanding 12,152,042 12,972,153 Because the year ended January 2, 2021 46,873 not January 2, 2021 December 28, 2019, no not Unissued shares of common stock were reserved for the following purposes: January 2, 2021 December 28, 2019 Time-based restricted stock awards outstanding 459,805 151,725 Unvested subscription restricted share awards 250,000 - Performance-based restricted stock awards outstanding - 240,000 Future grants of options or shares 520,929 268,326 Shares reserved for employee stock purchase plan 149,894 267,877 Total 1,380,628 927,928

Note 11 - Share Based Compensat

Note 11 - Share Based Compensation12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block] 11. SHARE BASED COMPENSATION At January 2, 2021, two one three 10 may may Share-based compensation expense of $1,109 $806 January 2, 2021 December 28, 2019, January 2, 2021 not December 28, 2019 $228 January 2, 2021, no As of January 2, 2021, $1.1 two not 2014 2014 The 2014 December 2014, 625,000 2016 2020, 2014 500,000 850,000 1,975,000 December 17, 2030, 2014 As of January 2, 2021, 2014 709,805 no 520,929 The market value of equity grants for the fifty-three January 2, 2021 fifty-two December 28, 2019 $1.5 $1.1 Employee Stock Purchase Plan The Company implemented the 2001 January 1, 2001. 85% 10% one 3,000 In fiscal 2015, 300,000 1,100,000 December 31, 2025. 2018, 300,000 1,400,000 The Company has two first two two first January 2, 2021 December 28, 2019, 117,983 118,526 $208 $321, January 2, 2021, 149,894 January 2, 2021 December 28, 2019 $44 $91, Time-Based Restricted Stock Awards / Stock Subscription Receivable From time-to-time the Company issues time-based restricted stock awards. These time-based restricted stock awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee's restricted stock award fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying condensed consolidated balance sheet. As of January 2, 2021, no not The following summarizes the activity in the time-based restricted stock awards under the 2014 fifty-three January 2, 2021: Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 28, 2019 151,725 $ 3.64 Granted 719,805 $ 1.88 Vested (139,225 ) $ 3.61 Forfeited or expired (22,500 ) $ 1.55 Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Based on the closing price of the Company's common stock of $2.07 December 31, 2020 ( January 2, 2021), January 2, 2021 $1.5 January 2, 2021, $1.1 Time-Based Restricted Stock Awards / Stock Subscription Receivable (Continued) In December 2020, one 250,000 twelve January 2021 December 2021. During fiscal 2020, 100,092 $1.33. Performance-Based Restricted Stock Awards From time-to-time the Company issues performance-based restricted stock awards to its executives. Performance-based restricted stock awards are typically vested based on certain multi-year performance metrics as determined by the Board of Directors Compensation Committee. These performance-based restricted stock awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period on any stock awards that actually vest, if any. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying condensed consolidated balance sheet. As of January 2, 2021, no not To date, the Company has issued performance-based restricted stock awards only under the 2014 fifty-three January 2, 2021: Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 28, 2019 240,000 $ 4.81 Granted - - Vested (40,000 ) $ 4.38 Forfeited or expired (200,000 ) $ 4.89 Outstanding non-vested at January 2, 2021 - - As of January 2, 2021, no Number of Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 29, 2018 347,372 $ 4.74 Granted – time-based vesting 99,225 $ 3.02 Granted – performance-based vesting 167,148 $ 4.35 Vested (130,020 ) $ 3.91 Forfeited or expired (92,000 ) $ 4.98 Outstanding non-vested at December 28, 2019 391,725 $ 4.36 Granted – time-based vesting 719,805 $ 1.88 Granted – performance-based vesting - - Vested (179,225 ) $ 3.78 Forfeited or expired (222,500 ) $ 4.55 Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Based on the closing price of the Company's common stock of $2.07 December 31, 2020, January 2, 2021 $1.5 not may

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Treasury Stock [Text Block] 12. TREASURY STOCK TRANSACTIONS On June 2, 2020, 1,858,139 $1.20 $2.2 $1.20 $2.2 9.0%, September 1, 2020 December 1, March 1, June 1 September 1 August 10, 2023 September 25, 2020, $2.2 The shares repurchased on June 2, 2020 not not On January 13, 2021, not $7.5 may may

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block] 13. NEW ACCOUNTING STANDARDS In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 February 2020, 2020 02, Financial Instruments-Credit Losses (Topic 326 842 No. 119 No. 2016 02, 842 2016 13 December 15, 2022. not In March 2020, No. 2020 04, Reference Rate Reform (Topic 848 may December 31, 2022.

Note 14 - Segment Information

Note 14 - Segment Information12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block] 14. SEGMENT INFORMATION The Company follows “Disclosures about Segments of an Enterprise and Related Information,” which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each segment are the same as those described in the summary of significant accounting policies (see Note 1 Segment operating income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the segments consistent with the Company's management system: Fiscal Year Ended January 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 57,715 $ 60,481 $ 32,213 $ - $ 150,409 Cost of services 41,227 47,116 23,211 - 111,554 Gross profit 16,488 13,365 9,002 - 38,855 Selling, general and administrative 12,931 15,504 9,116 - 37,551 Depreciation and amortization of property and equipment 638 319 108 - 1,065 Amortization of acquired intangible assets 321 - - - 321 Write-off of receivables and professional fees incurred related to arbitration 8,397 - - - 8,397 Impairment of right of use assets and related costs - - - 2,231 2,231 Tax credit professional fees - - - 240 240 Operating income (loss) $ (5,799 ) $ (2,458 ) $ (222 ) $ (2,471 ) $ (10,950 ) Total assets as of January 2, 2021 $ 33,782 $ 19,141 $ 7,498 $ 7,918 $ 68,339 Capital expenditures $ 26 $ 36 $ 48 $ 350 $ 460 Fiscal Year Ended December 28, 2019 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 67,873 $ 89,348 $ 33,879 $ - $ 191,100 Cost of services 49,395 68,464 24,649 - 142,508 Gross profit 18,478 20,884 9,230 - 48,592 Selling, general and administrative 13,648 17,643 9,099 - 40,390 Depreciation and amortization of property and equipment 841 336 84 - 1,261 Amortization of acquired intangible assets 327 - - - 327 Tax credit professional fees - - - 47 47 Operating income (loss) $ 3,662 $ 2,905 $ 47 $ (47 ) $ 6,567 Total assets as of December 28, 2019 $ 52,342 $ 29,781 $ 8,178 $ 5,872 $ 96,173 Capital expenditures $ 82 $ 121 $ 69 $ 95 $ 367 The Company derives a majority of its revenue from offices in the United States. Revenues reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada, Puerto Rico and Serbia. Revenues by geographic area for the fiscal years ended January 2, 2021 December 28, 2019 Fiscal Year Ended January 2, December 28, 2021 2019 Revenues United States $ 126,238 $ 166,750 Canada 15,310 16,822 Puerto Rico 5,702 4,942 Serbia 3,159 2,586 $ 150,409 $ 191,100 Total assets by geographic area as of the reported periods are as follows: Fiscal Year Ended January 2, December 28, 2021 2019 Total Assets United States $ 56,308 $ 82,110 Canada 7,067 9,638 Puerto Rico 1,483 1,103 Serbia 3,481 3,322 $ 68,339 $ 96,173

Note 15 - Income Taxes

Note 15 - Income Taxes12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block] 15. INCOME TAXES Generally, the Company's relative income or loss generated in each of its jurisdictions can materially impact the consolidated effective income tax rate of the Company, particularly the ratio of Canadian and Serbian pretax income, versus United States pretax income. The consolidated effective income tax rate for fiscal 2020 26.4% 15.8% fifty-three January 2, 2021 21.0%. 2020 2019 January 2, 2021 December 28, 2019 Federal statutory rate 21.0 % 21.0 % Tax expense on taxable (loss) income at federal statutory rate $ (2,532 ) $ 1,013 State and Puerto Rico income taxes, net of Federal income tax benefit (535 ) 305 Prior year United States R&D tax credits in current year - (668 ) Permanent differences 154 77 Foreign income tax rates (21 ) (101 ) Adjustments to NOL and repatriation taxes (53 ) 154 Other (201 ) (16 ) Total income tax expense $ (3,188 ) $ 764 The Company did not 2020 $3.2 2019 $0.8 $0.7 2019, $0.2 The components of income tax expense are as follows: Fiscal Years Ended January 2, 2021 December 28, 2019 Current Federal $ (32 ) $ (688 ) State and local 174 181 Foreign 382 166 524 (341 ) Deferred Federal (2,844 ) 892 State (851 ) 229 Foreign (17 ) (16 ) (3,755 ) 1,105 Total $ (3,188 ) $ 764 The components of earnings before income taxes by United States and foreign jurisdictions were as follows: Fiscal Years Ended January 2, 2021 December 28, 2019 United States $ (13,898 ) $ 3,626 Foreign jurisdictions 1,841 1,196 $ 12,057 ) $ 4,822 The Company accounts for penalties or interest related to uncertain tax positions as part of its provision for income taxes and records such amounts to interest expense. The Company recorded no January 2, 2021 December 28, 2019. At January 2, 2021 December 28, 2019, January 2, 2021 December 28, 2019 Deferred tax assets: Allowance for doubtful accounts $ 455 $ 432 Federal and state net operating loss carryforward 2,634 330 Reserves and accruals 1,491 255 Other 318 185 Total deferred tax assets 4,898 1,202 Deferred tax liabilities: Acquisition amortization, net (716 ) (569 ) Prepaid expense deferral (602 ) (701 ) Bonus depreciation to be reversed (280 ) (327 ) Canada deferred tax liability, net (365 ) (382 ) Total deferred tax liabilities (1,963 ) (1,979 ) Total deferred tax assets (liabilities), net $ 2,935 $ (777 ) The Company has gross net operating losses of $8.4 $13.6 2038 2040. The Company accounts for penalties or interest related to uncertain tax positions as part of its provision for income taxes and records such amounts to interest expense. The Company recorded no January 2, 2021 December 28, 2019. The Company conducts its operations in multiple tax jurisdictions in the United States, Canada, Puerto Rico and Serbia. The Company and its subsidiaries file a consolidated United States Federal income tax return and file in various states. The Company's federal income tax returns have been examined through 2017. no January 2, 2021. 2009 2012. no 2017. no 2016. no 2010. Differences between the effective tax rate and the applicable U.S. federal statutory rate may

Note 16 - Contingencies

Note 16 - Contingencies12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Contingencies Disclosure [Text Block] 16. CONTINGENCIES From time to time, the Company is a defendant or plaintiff in various legal actions that arise in the ordinary business course. These matters may may may As such, the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries. The Company may not may The Company has reserved $1.7 not not December 2020. $1.7 third 2021. January 2, 2021, not January 2, 2021, not not, The Company had a dispute with a customer that is a major utility in the United States. Both parties agreed in fiscal 2017 2018. not December 28, 2019, $14.1 $10.3 April 2020, $7.4 fifty-three January 2, 2021. $10.3 fifty-three January 2, 2021, $8.4 $6.7 not $0.7 not $0.8 $0.2 $0.7 not

Note 17 - Retirement Plans

Note 17 - Retirement Plans12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Retirement Benefits [Text Block] 17. RETIREMENT PLANS Profit Sharing Plans The Company maintains a 401 401 401 401 may January 2, 2021 December 28, 2019 $217 $296,

Note 18 - Commitments

Note 18 - Commitments12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block] 18. COMMITMENTS Executive Severance Agreements The Company is a party to Executive Severance Agreement (the “Executive Severance Agreement”) each of Bradley S. Vizi, the Company's Executive Chairman and President (dated as of June 1, 2018), February 28, 2014, three not Leases In February 2016, No. 2016 02, Leases (Topic 842 12 842, 842”. In connection with the continuing developments from COVID- 19, not $1.9 Property, Plant and Equipment $0.3 On December 30, 2018, 842 December 30, 2018 842, not 840, Leases not 842, not not not December 30, 2018. As a result of the cumulative impact of adopting ASC 842, $3.9 $4.1 December 30, 2018, The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right of use assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Right of use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company's leases do not . The components of lease expense were as follows: Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Operating lease cost $ 2,524 $ 2,314 Amortization of right of use assets $ 366 $ 305 Interest on lease liabilities 10 8 Total finance lease cost $ 376 $ 313 Supplemental Cash Flow information related to leases was as follows: Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,589 $ 2,290 Operating cash flows from finance leases $ 7 $ 8 Financing cash flows from finance leases $ 402 $ 310 Right of use assets obtained in exchange for lease obligations Operating leases $ 1,257 $ 7,894 Finance leases $ 258 $ 126 Supplemental Balance Sheet information as of January 2, 2021 Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Operating leases Operating lease right of use assets $ 2,409 $ 5,820 Operating right of use liability - current $ (1,886 ) $ (2,134 ) Operating right of use liability - non-current (2,641 ) (3,921 ) Total operating lease liabilities $ (4,527 ) $ (6,055 ) Finance leases Property and equipment - (right of use assets) $ 1,140 $ 985 Accumulated depreciation (746 ) (475 ) Property and equipment, net $ 394 $ 510 Other current liabilities $ (247 ) $ (315 ) Other long term liabilities (106 ) (189 ) Total finance lease liabilities $ (353 ) $ (504 ) Weighted average remaining lease term Operating leases 2.03 Years 2.54 Years Finance leases 1.45 Years 1.62 Years Weighted average discount rate Operating leases 4.06 % 4.11 % Finance leases 2.63 % 1.78 % Maturities of lease liabilities are as follows: Fiscal Year Ending Operating Leases Finance Leases 2021 2,019 255 2022 1,505 109 2023 955 - 2024 232 - 2025 48 - Thereafter - - Total lease payments 4,759 364 Less: imputed interest (232 ) (11 ) Total $ 4,527 $ 353

Note 19 - Related Party Transac

Note 19 - Related Party Transactions12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block] 19. RELATED PARTY TRANSACTIONS There have been no

Note 20 - Stockholder Rights Pl

Note 20 - Stockholder Rights Plan12 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block] 20. STOCKHOLDER RIGHTS PLAN On May 22, 2020, June 2, 2020 one one one $5.60 In connection with the adoption of the stockholder rights plan, the Company designated 250,000 $1.00, 3 none 3 100 3 one 3 $50.00 100 3 first first 3 3 3 not 3 $100.00 100 3 100 may Initially, the Rights are not 10% not 10%, not The initial issuance of the Rights as a dividend had no not no not not no The Company's Board of Directors may $0.001 May 22, 2021, The Rights Plan is not our

Note 21 - COVID-19

Note 21 - COVID-1912 Months Ended
Jan. 02, 2021
Notes to Financial Statements
Effect of COVID-19 Pandemic [Text Block] 21. COVID- 19 In March 2020, 19 2020, first 2021

Significant Accounting Policies

Significant Accounting Policies (Policies)12 Months Ended
Jan. 02, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]Description of Business and Basis of Presentation RCM Technologies, Inc. (the “Company” or “RCM”) is a premier provider of business and technology solutions designed to enhance and maximize the operational performance of its customers through the adaptation and deployment of advanced engineering and information technology services. Additionally, the Company provides specialty health care staffing services through its Specialty Health Care Services group. RCM's offices are primarily located in major metropolitan centers throughout North America. The consolidated financial statements are comprised of the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents, Policy [Policy Text Block]Cash and Cash Equivalents The Company considers its holdings of highly liquid money-market instruments and certificates of deposits to be cash equivalents if the securities mature within 90 may $42 $56 January 2, 2021 December 28, 2019, $246 $129 January 2, 2021 December 28, 2019,
Fair Value of Financial Instruments, Policy [Policy Text Block]Fair Value of Financial Instruments The Company's carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, and transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit's variable interest rate. The Company does not
Receivable [Policy Text Block]Accounts Receivable and Allowance for Doubtful Accounts The Company's accounts receivable are primarily due from trade customers. Credit is extended based on evaluation of customers' financial condition and, generally, collateral is not
Accrued and Unbilled Accounts Receivable and Work in Process [Policy Text Block]Accrued and Unbilled Accounts Receivable and Work-in-Process Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenues earned under contracts which the Company is contractually precluded from invoicing until future dates as project milestones are realized. See Note 4
Transit Receivable and Transit Payable [Policy Text Block]Transit Receivables and Transit Payables From time to time, the Company's Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no 606 Under the terms of the agreements, the Company is typically not not not
Property, Plant and Equipment, Policy [Policy Text Block]Property and Equipment Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20%
Goodwill and Intangible Assets, Policy [Policy Text Block]Intangible Assets The Company's intangible assets have been generated through acquisitions. The Company maintains responsibility for valuing and determining the useful life of intangible assets. As a general rule, the Company amortizes restricted covenants over four six may third
Canadian Sales Tax [Policy Text Block]Canadian Sales Tax The Company is required to charge and collect sales tax for all Canadian clients and remits invoiced sales tax monthly to the Canadian taxing authorities whether collected or not. not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]Goodwill Goodwill is not 350 Intangibles - Goodwill and Other. December may three 2017 04, 350 December 28, 2019 2 The Company did not January 2, 2021 December 28, 2019. no not
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]Long-Lived and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not
Research, Development, and Computer Software, Policy [Policy Text Block]Software In accordance with FASB ASC 350 40 January 2, 2021 December 28, 2019, $305 $139, January 2, 2021 December 28, 2019 $1,389 $1,726,
Income Tax, Policy [Policy Text Block]Income Taxes The Company makes judgments and interpretations based on enacted tax laws, published tax guidance, as well as estimates of future earnings. These judgments and interpretations affect the provision for income taxes, deferred tax assets and liabilities and the valuation allowance. The Company evaluated the deferred tax assets and determined on the basis of objective factors that the net assets will be realized through future years' taxable income. In the event that actual results differ from these estimates and assessments, additional valuation allowances may not January 2, 2021 December 28, 2019. The Company accounts for income taxes in accordance with FASB ACS 740 740 740 The Company also follows the provisions of FASB ASC 740
Revenue from Contract with Customer [Policy Text Block]Revenue Recognition The Company records revenue under Accounting Standards Codification ("ASC") Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company's Engineering Services and Information Technology Services segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company's segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company's revenue is invoiced on a time and materials basis. The following table presents our revenues disaggregated by revenue source for the fifty-three January 2, 2021 fifty-two December 28, 2019: January 2, 2021 December 28, 2019 Engineering: Time and Material $ 43,359 $ 55,195 Fixed Fee 14,145 12,678 Permanent Placement Services 211 - Total Engineering $ 57,715 $ 67,873 Specialty Health Care: Time and Material $ 59,692 $ 88,057 Permanent Placement Services 789 1,291 Total Specialty Health Care $ 60,481 $ 89,348 Information Technology: Time and Material $ 31,723 $ 33,384 Permanent Placement Services 490 495 Total Information Technology $ 32,213 $ 33,879 $ 150,409 $ 191,100 Time and Material The Company's IT and Healthcare segments predominantly recognize revenue through time and material work while its Engineering segment recognizes revenue through both time and material and fixed fee work. The Company's time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed fee From time to time and predominantly in our Engineering segment, the Company will enter into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company's fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. Fees for placements are recognized at the time the candidate commences employment. The Company guarantees its permanent placements on a prorated basis for 90 not 90 $1.5 January 2, 2021 $1.8 December 28, 2019. The deferred revenue balance as of both January 2, 2021 December 28, 2019 $0.4 may one fifty-three January 2, 2021 fifty-two December 28, 2019, $0.4 $0.2 Transit Receivables and Transit Payables From time to time, the Company's Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no not not not $2.5 $4.9 $2.4 January 2, 2021. $4.9 $4.6 $0.3 December 28, 2019.
Concentration Risk, Credit Risk, Policy [Policy Text Block]Concentration During the fiscal year ended January 2, 2021, 10.6% No 10% January 2, 2021, 10.0% 11.8% 10.6%. No 10% five ten twenty 33.4%, 46.6% 60.7%, January 2, 2021. During the fiscal year ended December 28, 2019, 17.6% 11.1% No 10% December 28, 2019, 10.0% 24.6%, 17.6% 12.7%. December 28, 2019, 27.3% No 10% five ten twenty 43.5%, 57.0% 69.2%, December 28, 2019.
Foreign Currency Transactions and Translations Policy [Policy Text Block]Foreign Currency Translation The functional currency of the Company's Canadian and Serbian subsidiaries is the local currency. Assets and liabilities are translated at period-end exchange rates. Income and expense items are translated at weighted average rates of exchange prevailing during the year. Any translation adjustments are included in the accumulated other comprehensive income account in stockholders' equity. Transactions executed in different currencies resulting in exchange adjustments are translated at spot rates and resulting foreign exchange transaction gains and losses are included in the results of operations.
Comprehensive Income, Policy [Policy Text Block]Comprehensive Income Comprehensive income consists of net income and foreign currency translation adjustments.
Earnings Per Share, Policy [Policy Text Block]Per Share Data Basic net income per share is calculated using the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated using the weighted-average number of common shares plus dilutive potential common shares outstanding during the period. Potential dilutive common shares consist of stock options and other stock-based awards under the Company's stock compensation plans, when their impact is dilutive. Because of the Company's capital structure, all reported earnings pertain to common shareholders and no
Share-based Payment Arrangement [Policy Text Block]Share - Based Compensation The Company recognizes share-based compensation over the vesting period of an award based on fair value at the grant date determined using the Black-Scholes option pricing model. Certain assumptions are used to determine the fair value of stock-based payment awards on the date of grant and require subjective judgment. Because employee stock options have characteristics significantly different from those of traded options, and because changes in the input assumptions can materially affect the fair value estimate, the existing models may not may may 11 Restricted share awards are recognized at their fair value. The amount of compensation cost is measured on the grant date fair value of the equity instrument issued. The compensation cost of the restricted share awards is recognized over the vesting period of the restricted share awards on a straight-line basis. Restricted share awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee's restricted stock unit fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for restricted share awards that ultimately do not
Advertising Cost [Policy Text Block]Advertising Costs Advertising costs are expensed as incurred. Total advertising expense was $800 $855 January 2, 2021 December 28, 2019,
Fair Value Measurement, Policy [Policy Text Block]Fair Value Measurements The Company values its financial assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, a fair value hierarchy was established that prioritizes observable and unobservable inputs used to measure fair value into three Level 1: 1 Level 2: 1 Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value.
Reclassification, Comparability Adjustment [Policy Text Block]Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation. These classifications had no

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block] January 2, 2021 December 28, 2019 Engineering: Time and Material $ 43,359 $ 55,195 Fixed Fee 14,145 12,678 Permanent Placement Services 211 - Total Engineering $ 57,715 $ 67,873 Specialty Health Care: Time and Material $ 59,692 $ 88,057 Permanent Placement Services 789 1,291 Total Specialty Health Care $ 60,481 $ 89,348 Information Technology: Time and Material $ 31,723 $ 33,384 Permanent Placement Services 490 495 Total Information Technology $ 32,213 $ 33,879 $ 150,409 $ 191,100

Note 4 - Accounts Receivable,_2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] January 2, 2021 December 28, 2019 Billed $ 25,926 $ 29,214 Accrued and unbilled 8,219 13,824 Work-in-progress 3,612 4,352 Accounts receivable subject to arbitration - 14,095 Allowance for sales discounts and doubtful accounts (1,750 ) (1,725 ) Accounts receivable, net $ 36,007 $ 59,760

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block] January 2, 2021 December 28, 2019 Equipment and furniture $ 264 $ 319 Computers and systems 4,686 5,628 Leasehold improvements 236 308 5,185 6,255 Less: accumulated depreciation and amortization 3,107 3,538 Property and equipment, net $ 2,078 $ 2,717

Note 6 - Acquisitions (Tables)

Note 6 - Acquisitions (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block] Fiscal Year Ending Total January 1, 2022 500 December 31, 2022 2,358 Estimated future contingent consideration payments $ 2,858 Balance as of December 29, 2018 $ 4,773 Contingent payments made (598 ) Increase to contingent payment estimates (1,178 ) Changes in fair value of contingent payments 61 Balance as of December 28, 2019 $ 3,058 Contingent payments made (345 ) Changes in fair value of contingent consideration 145 Balance as of January 2, 2021 $ 2,858

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Goodwill [Table Text Block] Engineering Specialty Health Care Information Technology Total Balance as of December 29, 2018 $ 13,096 $ 2,398 $ 2,038 $ 17,532 Adjustment to final TKE purchase price (1,178 ) - - (1,178 ) Balance as of December 28, 2019 $ 11,918 $ 2,398 $ 2,038 $ 16,354 No change in fiscal 2020 - - - - Balance as of January 2, 2021 $ 11,918 $ 2,398 $ 2,038 $ 16,354

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block] January 2, 2021 December 28, 2019 Restricted covenants $ 12 $ 28 Customer relationships 83 388 Total intangible assets $ 95 $ 416

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block] Fiscal Years Ended January 2, 2021 December 28, 2019 Basic weighted average shares outstanding 12,152,042 12,913,912 Dilutive effect of outstanding restricted share awards - 58,241 Weighted average dilutive shares outstanding 12,152,042 12,972,153
Unissued Shares of Common Stock [Table Text Block] January 2, 2021 December 28, 2019 Time-based restricted stock awards outstanding 459,805 151,725 Unvested subscription restricted share awards 250,000 - Performance-based restricted stock awards outstanding - 240,000 Future grants of options or shares 520,929 268,326 Shares reserved for employee stock purchase plan 149,894 267,877 Total 1,380,628 927,928

Note 11 - Share Based Compens_2

Note 11 - Share Based Compensation (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block] Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 28, 2019 151,725 $ 3.64 Granted 719,805 $ 1.88 Vested (139,225 ) $ 3.61 Forfeited or expired (22,500 ) $ 1.55 Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 28, 2019 240,000 $ 4.81 Granted - - Vested (40,000 ) $ 4.38 Forfeited or expired (200,000 ) $ 4.89 Outstanding non-vested at January 2, 2021 - - Number of Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 29, 2018 347,372 $ 4.74 Granted – time-based vesting 99,225 $ 3.02 Granted – performance-based vesting 167,148 $ 4.35 Vested (130,020 ) $ 3.91 Forfeited or expired (92,000 ) $ 4.98 Outstanding non-vested at December 28, 2019 391,725 $ 4.36 Granted – time-based vesting 719,805 $ 1.88 Granted – performance-based vesting - - Vested (179,225 ) $ 3.78 Forfeited or expired (222,500 ) $ 4.55 Outstanding non-vested at January 2, 2021 709,805 $ 1.92

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block] Fiscal Year Ended January 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 57,715 $ 60,481 $ 32,213 $ - $ 150,409 Cost of services 41,227 47,116 23,211 - 111,554 Gross profit 16,488 13,365 9,002 - 38,855 Selling, general and administrative 12,931 15,504 9,116 - 37,551 Depreciation and amortization of property and equipment 638 319 108 - 1,065 Amortization of acquired intangible assets 321 - - - 321 Write-off of receivables and professional fees incurred related to arbitration 8,397 - - - 8,397 Impairment of right of use assets and related costs - - - 2,231 2,231 Tax credit professional fees - - - 240 240 Operating income (loss) $ (5,799 ) $ (2,458 ) $ (222 ) $ (2,471 ) $ (10,950 ) Total assets as of January 2, 2021 $ 33,782 $ 19,141 $ 7,498 $ 7,918 $ 68,339 Capital expenditures $ 26 $ 36 $ 48 $ 350 $ 460 Fiscal Year Ended December 28, 2019 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 67,873 $ 89,348 $ 33,879 $ - $ 191,100 Cost of services 49,395 68,464 24,649 - 142,508 Gross profit 18,478 20,884 9,230 - 48,592 Selling, general and administrative 13,648 17,643 9,099 - 40,390 Depreciation and amortization of property and equipment 841 336 84 - 1,261 Amortization of acquired intangible assets 327 - - - 327 Tax credit professional fees - - - 47 47 Operating income (loss) $ 3,662 $ 2,905 $ 47 $ (47 ) $ 6,567 Total assets as of December 28, 2019 $ 52,342 $ 29,781 $ 8,178 $ 5,872 $ 96,173 Capital expenditures $ 82 $ 121 $ 69 $ 95 $ 367
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block] Fiscal Year Ended January 2, December 28, 2021 2019 Revenues United States $ 126,238 $ 166,750 Canada 15,310 16,822 Puerto Rico 5,702 4,942 Serbia 3,159 2,586 $ 150,409 $ 191,100
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block] Fiscal Year Ended January 2, December 28, 2021 2019 Total Assets United States $ 56,308 $ 82,110 Canada 7,067 9,638 Puerto Rico 1,483 1,103 Serbia 3,481 3,322 $ 68,339 $ 96,173

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] January 2, 2021 December 28, 2019 Federal statutory rate 21.0 % 21.0 % Tax expense on taxable (loss) income at federal statutory rate $ (2,532 ) $ 1,013 State and Puerto Rico income taxes, net of Federal income tax benefit (535 ) 305 Prior year United States R&D tax credits in current year - (668 ) Permanent differences 154 77 Foreign income tax rates (21 ) (101 ) Adjustments to NOL and repatriation taxes (53 ) 154 Other (201 ) (16 ) Total income tax expense $ (3,188 ) $ 764
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] Fiscal Years Ended January 2, 2021 December 28, 2019 Current Federal $ (32 ) $ (688 ) State and local 174 181 Foreign 382 166 524 (341 ) Deferred Federal (2,844 ) 892 State (851 ) 229 Foreign (17 ) (16 ) (3,755 ) 1,105 Total $ (3,188 ) $ 764 Fiscal Years Ended January 2, 2021 December 28, 2019 United States $ (13,898 ) $ 3,626 Foreign jurisdictions 1,841 1,196 $ 12,057 ) $ 4,822
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] January 2, 2021 December 28, 2019 Deferred tax assets: Allowance for doubtful accounts $ 455 $ 432 Federal and state net operating loss carryforward 2,634 330 Reserves and accruals 1,491 255 Other 318 185 Total deferred tax assets 4,898 1,202 Deferred tax liabilities: Acquisition amortization, net (716 ) (569 ) Prepaid expense deferral (602 ) (701 ) Bonus depreciation to be reversed (280 ) (327 ) Canada deferred tax liability, net (365 ) (382 ) Total deferred tax liabilities (1,963 ) (1,979 ) Total deferred tax assets (liabilities), net $ 2,935 $ (777 )

Note 18 - Commitments (Tables)

Note 18 - Commitments (Tables)12 Months Ended
Jan. 02, 2021
Notes Tables
Lease, Cost [Table Text Block] Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Operating lease cost $ 2,524 $ 2,314 Amortization of right of use assets $ 366 $ 305 Interest on lease liabilities 10 8 Total finance lease cost $ 376 $ 313
Lease, Cash Flow Information [Table Text Block] Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,589 $ 2,290 Operating cash flows from finance leases $ 7 $ 8 Financing cash flows from finance leases $ 402 $ 310 Right of use assets obtained in exchange for lease obligations Operating leases $ 1,257 $ 7,894 Finance leases $ 258 $ 126
Lease, Balance Sheet Information [Table Text Block] Fifty-Three Week Period Ended January 2, 2021 Fifty-Two Week Period Ended December 28, 2019 Operating leases Operating lease right of use assets $ 2,409 $ 5,820 Operating right of use liability - current $ (1,886 ) $ (2,134 ) Operating right of use liability - non-current (2,641 ) (3,921 ) Total operating lease liabilities $ (4,527 ) $ (6,055 ) Finance leases Property and equipment - (right of use assets) $ 1,140 $ 985 Accumulated depreciation (746 ) (475 ) Property and equipment, net $ 394 $ 510 Other current liabilities $ (247 ) $ (315 ) Other long term liabilities (106 ) (189 ) Total finance lease liabilities $ (353 ) $ (504 ) Weighted average remaining lease term Operating leases 2.03 Years 2.54 Years Finance leases 1.45 Years 1.62 Years Weighted average discount rate Operating leases 4.06 % 4.11 % Finance leases 2.63 % 1.78 %
Lease, Liability, Maturity [Table Text Block] Fiscal Year Ending Operating Leases Finance Leases 2021 2,019 255 2022 1,505 109 2023 955 - 2024 232 - 2025 48 - Thereafter - - Total lease payments 4,759 364 Less: imputed interest (232 ) (11 ) Total $ 4,527 $ 353

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands12 Months Ended
Jan. 02, 2021USD ($)Dec. 28, 2019USD ($)Jun. 27, 2020
Cash and Cash Equivalents, at Carrying Value, Ending Balance $ 734 $ 1,847
Annual Depreciation Rate20.00%20.00%
Number of Reporting Units3
Goodwill, Impairment Loss $ 0 0
Capitalized Computer Software, Additions305 139
Capitalized Computer Software, Net, Ending Balance1,389 1,726
Deferred Tax Assets, Valuation Allowance, Total0 0
Revenue from Contract with Customer, Including Assessed Tax150,409 191,100
Contract with Customer, Liability, Total400 400
Contract with Customer, Liability, Revenue Recognized400 200
Accounts Receivable, after Allowance for Credit Loss, Current, Total36,007 59,760
Advertising Expense $ 800 $ 855
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | New York City Board of Education [Member]
Concentration Risk, Percentage10.60%17.60%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Hawaii Department of Education [Member]
Concentration Risk, Percentage11.10%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Five Largest Customers [Member]
Concentration Risk, Percentage33.40%43.50%
Number of Customers5 5
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Ten Largest Customers [Member]
Concentration Risk, Percentage46.60%57.00%
Number of Customers10 10
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Twenty Largest Customers [Member]
Concentration Risk, Percentage60.70%69.20%
Number of Customers20 20
Accounts Receivable [Member] | Customer Concentration Risk [Member] | New York City Board of Education [Member]
Concentration Risk, Percentage11.80%17.60%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Hawaii Department of Education [Member]
Concentration Risk, Percentage10.60%12.70%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | New York Power Authority [Member]
Concentration Risk, Percentage24.60%
Total Accounts Receivable and Transit Accounts Receivable [Member] | Customer Concentration Risk [Member] | New York Power Authority [Member]
Concentration Risk, Percentage27.30%
Transit Accounts Payable [Member]
Accounts Payable, Current, Total $ 4,900 $ 4,600
Accounts Payable, Net2,400
Transit Accounts Receivable [Member]
Accounts Receivable, before Allowance for Credit Loss, Current2,500 4,900
Accounts Receivable, after Allowance for Credit Loss, Current, Total300
Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax $ 1,500 1,800
Restricted Covenants [Member]
Finite-Lived Intangible Asset, Useful Life (Year)4 years
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)6 years
CANADA
Cash and Cash Equivalents, at Carrying Value, Ending Balance $ 42 56
Revenue from Contract with Customer, Including Assessed Tax15,310 16,822
SERBIA
Cash and Cash Equivalents, at Carrying Value, Ending Balance246 129
Revenue from Contract with Customer, Including Assessed Tax $ 3,159 $ 2,586

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Revenues $ 150,409 $ 191,100
Engineering Services [Member]
Revenues57,715 67,873
Engineering Services [Member] | Time-and-materials Contract [Member]
Revenues43,359 55,195
Engineering Services [Member] | Fixed-price Contract [Member]
Revenues14,145 12,678
Engineering Services [Member] | Permanent Placement Services [Member]
Revenues211
Health Care [Member]
Revenues60,481 89,348
Health Care [Member] | Time-and-materials Contract [Member]
Revenues59,692 88,057
Health Care [Member] | Permanent Placement Services [Member]
Revenues789 1,291
Technology Service [Member]
Revenues32,213 33,879
Technology Service [Member] | Time-and-materials Contract [Member]
Revenues31,723 33,384
Technology Service [Member] | Permanent Placement Services [Member]
Revenues $ 490 $ 495

Note 4 - Accounts Receivable,_3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - USD ($) $ in Thousands1 Months Ended12 Months Ended
Apr. 30, 2020Jan. 02, 2021Dec. 28, 2019
Accounts Receivable, after Allowance for Credit Loss, Current, Total $ 36,007 $ 59,760
Loss Contingency, Receivable, Ending Balance14,100 14,100
Loss Contingency, Estimate of Possible Loss10,300
Arbitration to Settle Dispute with Major Utility [Member]
Litigation Settlement, Amount Awarded from Other Party $ 7,400
Litigation Settlement, Expense8,400
Legal Fees800
Accounts Receivable, Allowance for Credit Loss, Writeoff700
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Disputed Projects not Awards by Arbitrator [Member]
Litigation Settlement, Expense6,700
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Other Projects not Part of Arbitration [Member]
Litigation Settlement, Expense700
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Disputed Projects Part of Arbitration [Member]
Litigation Settlement, Expense200
Collectibility of Receivables [Member]
Loss Contingency, Estimate of Possible Loss10,300
Transit Accounts Payable [Member]
Accounts Payable, Current, Total4,900 4,600
Accounts Payable, Net2,400
Transit Accounts Receivable [Member]
Accounts Receivable, before Allowance for Credit Loss, Current2,500 4,900
Accounts Receivable, after Allowance for Credit Loss, Current, Total $ 300
Accounts Receivable not Part of Arbitration [Member]
Accounts Receivable, Allowance for Credit Loss, Writeoff $ 700

Note 4 - Accounts Receivable,_4

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Allowance for sales discounts and doubtful accounts $ (1,750) $ (1,725)
Accounts receivable, net36,007 59,760
Billed Revenues [Member]
Accounts receivable, current25,926 29,214
Unbilled Revenues [Member]
Accounts receivable, current8,219 13,824
Work In Progress [Member]
Accounts receivable, current3,612 4,352
Accounts Receivable Subject to Arbitration [Member]
Accounts receivable, current $ 14,095

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019Jun. 27, 2020
Annual Depreciation Rate20.00%20.00%
Write Off of Fully Depreciated Property and Equipment $ 1,529 $ 2,781
Depreciation, Total $ 1,065 $ 1,261

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Property and equipment $ 5,185 $ 6,255
Less: accumulated depreciation and amortization3,107 3,538
Property and equipment, net2,078 2,717
Equipment and Furniture [Member]
Property and equipment264 319
Computers and Systems [Member]
Property and equipment4,686 5,628
Leasehold Improvements [Member]
Property and equipment $ 236 $ 308

Note 6 - Acquisitions (Details

Note 6 - Acquisitions (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High $ 3,100
Payment for Contingent Consideration Liability, Financing Activities $ 345 $ 598

Note 6 - Acquisitions - Maximum

Note 6 - Acquisitions - Maximum Deferred Consideration Payments (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
January 1, 2022 $ 500
December 31, 20222,358
Estimated future contingent consideration payments2,858
Contingent consideration paid(345) $ (598)
Increase to contingent payment estimates(1,178)
Changes in fair value of contingent payments145 61
Balance $ 2,858 $ 3,058

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Goodwill, Impairment Loss $ 0 $ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Balance $ 16,354 $ 17,532
Adjustment to final TKE purchase price
Balance16,354 16,354
TKE [Member]
Adjustment to final TKE purchase price(1,178)
Engineering [Member]
Balance11,918 13,096
Adjustment to final TKE purchase price
Balance11,918 11,918
Engineering [Member] | TKE [Member]
Adjustment to final TKE purchase price(1,178)
Specialty Health Care [Member]
Balance2,398 2,398
Adjustment to final TKE purchase price
Balance2,398 2,398
Specialty Health Care [Member] | TKE [Member]
Adjustment to final TKE purchase price
Information Technology [Member]
Balance2,038 2,038
Adjustment to final TKE purchase price
Balance $ 2,038 2,038
Information Technology [Member] | TKE [Member]
Adjustment to final TKE purchase price

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Impairment of Intangible Assets (Excluding Goodwill), Total $ 0 $ 0
Amortization of Intangible Assets, Total $ 321 $ 327

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets by Class (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Intangible assets, net $ 95 $ 416
Restricted Covenants [Member]
Intangible assets, net12 28
Customer Relationships [Member]
Intangible assets, net $ 83 $ 388

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in ThousandsSep. 25, 2020Jan. 02, 2021Dec. 28, 2019Oct. 18, 2019
Repayments of Subordinated Debt, Total $ 2,230
Long-term Line of Credit, Noncurrent $ 11,890 $ 34,761
Note Issued to Acquire Treasury Stock [Member]
Repayments of Subordinated Debt, Total $ 2,200
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity $ 45,000
Debt Instrument, Interest Rate, Effective Percentage2.70%4.40%
Long-term Line of Credit, Noncurrent $ 11,900 $ 34,800
Letters of Credit Outstanding, Amount1,900 $ 1,600
Line of Credit Facility, Remaining Borrowing Capacity $ 31,200

Note 10 - Per Share Data (Detai

Note 10 - Per Share Data (Details Textual) - sharesJan. 02, 2021Jan. 02, 2021Dec. 28, 2019
Dilutive Securities Not Included In The Calculation Of Weighted Average Diluted Shares (in shares)46,873
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)0 0

Note 10 - Per Share Data - Weig

Note 10 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Basic weighted average shares outstanding (in shares)12,152,042 12,913,912
Dilutive effect of outstanding restricted share awards (in shares) 58,241
Weighted average dilutive shares outstanding (in shares)12,152,042 12,972,153

Note 10 - Per Share Data - Unis

Note 10 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - sharesJan. 02, 2021Dec. 28, 2019
Future grants of options or shares (in shares)520,929 268,326
Shares reserved for employee stock purchase plan (in shares)149,894 267,877
Total (in shares)1,380,628 927,928
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)459,805 151,725
Unvested Subscription Restricted Share Awards [Member]
Restricted stock units outstanding (in shares)250,000
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares) 240,000

Note 11 - Share Based Compens_3

Note 11 - Share Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands1 Months Ended12 Months Ended
Dec. 31, 2020Jan. 03, 2021Jan. 02, 2021Dec. 31, 2020Dec. 28, 2019Dec. 29, 2018Dec. 31, 2016Dec. 27, 2015Sep. 26, 2020Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)10 years
Share-based Payment Arrangement, Expense $ 1,109 $ 806
Common Stock, Capital Shares Reserved for Future Issuance (in shares)1,380,628 927,928
Share Price (in dollars per share) $ 2.07 $ 2.07
Performance-based Restricted Stock Units [Member]
Share-based Payment Arrangement, Expense $ 228
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) 167,148
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) $ 4.35
Time-based Restricted Stock Units [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total $ 1,100
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)719,805 99,225
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) $ 1.88 $ 3.02
Time-based Restricted Stock Units [Member] | Immediately Vested [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)100,092
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) $ 1.33
Time-based Restricted Stock Units [Member] | Senior Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)250,000
The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)1,975,000 625,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)850,000 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)520,929
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value $ 1,500 $ 1,100
The 2014 Plan [Member] | Performance-based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)0 240,000 0
Dividends Payable $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)
The 2014 Plan [Member] | Time-based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)709,805 151,725
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total $ 1,100
Dividends Payable0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested $ 1,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)719,805
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) $ 1.88
Employee Stock Purchase Plan [Member]
Share-based Payment Arrangement, Expense $ 44 $ 91
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)149,894
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date85.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate10.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in shares)3,000
Additional Shares of Common Stock Reserved for Future Issuance (in shares)300,000 300,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)1,400,000 1,100,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)117,983 118,526
Proceeds, Issuance of Shares, Share-based Payment Arrangement, Including Option Exercised, Total $ 208 $ 321
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)3 years

Note 11 - Share Based Compens_4

Note 11 - Share Based Compensation - Restricted Stock Units Activity (Details) - $ / shares12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Time-based Restricted Stock Units [Member]
Granted (in shares)719,805 99,225
Granted, weighted average grant date fair value (in dollars per share) $ 1.88 $ 3.02
Time-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested (in shares)151,725
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 3.64
Granted (in shares)719,805
Granted, weighted average grant date fair value (in dollars per share) $ 1.88
Vested (in shares)(139,225)
Vested, weighted average grant date fair value (in dollars per share) $ 3.61
Forfeited or expired (in shares)(22,500)
Forfeited or expired, weighted average grant date fair value (in dollars per share) $ 1.55
Outstanding non-vested (in shares)709,805 151,725
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 1.92 $ 3.64
Performance-based Restricted Stock Units [Member]
Granted (in shares) 167,148
Granted, weighted average grant date fair value (in dollars per share) $ 4.35
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested (in shares)240,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 4.81
Granted (in shares)
Granted, weighted average grant date fair value (in dollars per share)
Vested (in shares)(40,000)
Vested, weighted average grant date fair value (in dollars per share) $ 4.38
Forfeited or expired (in shares)(200,000)
Forfeited or expired, weighted average grant date fair value (in dollars per share) $ 4.89
Outstanding non-vested (in shares)0 240,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 4.81
Restricted Stock Units (RSUs) [Member]
Outstanding non-vested (in shares)391,725 347,372
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 4.36 $ 4.74
Vested (in shares)(179,225)(130,020)
Vested, weighted average grant date fair value (in dollars per share) $ 3.78 $ 3.91
Forfeited or expired (in shares)(222,500)(92,000)
Forfeited or expired, weighted average grant date fair value (in dollars per share) $ 4.55 $ 4.98
Outstanding non-vested (in shares)709,805 391,725
Outstanding non-vested, weighted average grant date fair value (in dollars per share) $ 1.92 $ 4.36

Note 12 - Treasury Stock Tran_2

Note 12 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in ThousandsSep. 25, 2020Jun. 02, 2020Jan. 02, 2021Dec. 28, 2019Jan. 13, 2021
Treasury Stock, Shares, Acquired (in shares)1,858,139
Treasury Stock Acquired, Average Cost Per Share (in dollars per share) $ 1.20
Treasury Stock, Value, Acquired, Cost Method $ 2,200 $ 2,230
Repayments of Subordinated Debt, Total $ 2,230
Subsequent Event [Member] | Maximum [Member]
Stock Repurchase Program, Authorized Amount $ 7,500
Note Issued to Acquire Treasury Stock [Member]
Notes Issued $ 2,200
Debt Instrument, Interest Rate, Stated Percentage9.00%
Repayments of Subordinated Debt, Total $ 2,200
Debt Instrument, Maturity DateAug. 10,
2023

Note 14 - Segment Information -

Note 14 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Revenues $ 150,409 $ 191,100
Cost of services111,554 142,508
Gross profit38,855 48,592
Selling, general and administrative37,551 40,390
Depreciation and amortization of property and equipment1,065 1,261
Amortization of acquired intangible assets321 327
Write-off of receivables and professional fees incurred related to arbitration8,397
Impairment of right of use assets and related costs2,231
Tax credit professional fees240 47
Operating income (loss)(10,950)6,567
Total assets68,339 96,173
Capital expenditures460 367
Engineering [Member]
Revenues57,715 67,873
Cost of services41,227 49,395
Gross profit16,488 18,478
Selling, general and administrative12,931 13,648
Depreciation and amortization of property and equipment638 841
Amortization of acquired intangible assets321 327
Write-off of receivables and professional fees incurred related to arbitration8,397
Impairment of right of use assets and related costs
Tax credit professional fees
Operating income (loss)(5,799)3,662
Total assets33,782 52,342
Capital expenditures26 82
Specialty Health Care [Member]
Revenues60,481 89,348
Cost of services47,116 68,464
Gross profit13,365 20,884
Selling, general and administrative15,504 17,643
Depreciation and amortization of property and equipment319 336
Amortization of acquired intangible assets
Write-off of receivables and professional fees incurred related to arbitration
Impairment of right of use assets and related costs
Tax credit professional fees
Operating income (loss)(2,458)2,905
Total assets19,141 29,781
Capital expenditures36 121
Information Technology [Member]
Revenues32,213 33,879
Cost of services23,211 24,649
Gross profit9,002 9,230
Selling, general and administrative9,116 9,099
Depreciation and amortization of property and equipment108 84
Amortization of acquired intangible assets
Write-off of receivables and professional fees incurred related to arbitration
Impairment of right of use assets and related costs
Tax credit professional fees
Operating income (loss)(222)47
Total assets7,498 8,178
Capital expenditures48 69
Corporate Segment [Member]
Revenues
Cost of services
Gross profit
Selling, general and administrative
Depreciation and amortization of property and equipment
Amortization of acquired intangible assets
Write-off of receivables and professional fees incurred related to arbitration
Impairment of right of use assets and related costs2,231
Tax credit professional fees240 47
Operating income (loss)(2,471)(47)
Total assets7,918 5,872
Capital expenditures $ 350 $ 95

Note 14 - Segment Information_2

Note 14 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Revenues $ 150,409 $ 191,100
UNITED STATES
Revenues126,238 166,750
CANADA
Revenues15,310 16,822
PUERTO RICO
Revenues5,702 4,942
SERBIA
Revenues $ 3,159 $ 2,586

Note 14 - Segment Information_3

Note 14 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Total assets $ 68,339 $ 96,173
UNITED STATES
Total assets56,308 82,110
CANADA
Total assets7,067 9,638
PUERTO RICO
Total assets1,483 1,103
SERBIA
Total assets $ 3,481 $ 3,322

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Effective Income Tax Rate Reconciliation, Percent, Total26.40%15.80%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent21.00%21.00%
Income Tax Expense (Benefit), Total $ (3,188) $ 764
Effective Income Tax Rate Reconciliation, Tax Credit, Amount, Total 668
Effective Income Tax Rate Reconciliation, NOL Adjustments and Repatriation Taxes, Amount(53) $ 154
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total8,400
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total $ 13,600
State and Local Jurisdiction [Member] | New Jersey Division of Taxation [Member]
Income Tax Examination, Year under Examination2009 2010 2011 2012

Note 15 - Income Taxes - Income

Note 15 - Income Taxes - Income Tax Provision Reconciliation (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Federal statutory rate21.00%21.00%
Tax expense on taxable (loss) income at federal statutory rate $ (2,532) $ 1,013
State and Puerto Rico income taxes, net of Federal income tax benefit(535)305
Prior year United States R&D tax credits in current year (668)
Permanent differences154 77
Foreign income tax rates(21)(101)
Adjustments to NOL and repatriation taxes(53)154
Other(201)(16)
Total income tax expense $ (3,188) $ 764

Note 15 - Income Taxes - Compon

Note 15 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Current
Federal $ (32) $ (688)
State and local174 181
Foreign382 166
Current Income Tax Expense (Benefit), Total524 (341)
Deferred
Federal(2,844)892
State(851)229
Foreign(17)(16)
Deferred Income Tax Expense (Benefit), Total(3,755)1,105
Total income tax expense(3,188)764
United States(13,898)3,626
Foreign jurisdictions1,841 1,196
(Loss) income before income taxes $ (12,057) $ 4,822

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 29, 2019
Deferred tax assets:
Allowance for doubtful accounts $ 455 $ 432
Federal and state net operating loss carryforward2,634 330
Reserves and accruals1,491 255
Other318 185
Total deferred tax assets4,898 1,202
Deferred tax liabilities:
Acquisition amortization, net(716)(569)
Prepaid expense deferral(602)(701)
Bonus depreciation to be reversed(280)(327)
Canada deferred tax liability, net(365)(382)
Total deferred tax liabilities(1,963)(1,979)
Total deferred tax assets, net $ 2,935
Total deferred tax liability, net $ (777)

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) - USD ($) $ in Millions1 Months Ended12 Months Ended
Apr. 30, 2020Jan. 02, 2021Dec. 28, 2019
Loss Contingency, Receivable, Ending Balance $ 14.1 $ 14.1
Loss Contingency, Estimate of Possible Loss10.3
Class Action Suit for Unpaid Overtime Wages to Travel Nurses [Member]
Estimated Litigation Liability1.7
Arbitration to Settle Dispute with Major Utility [Member]
Litigation Settlement, Amount Awarded from Other Party $ 7.4
Litigation Settlement, Expense8.4
Legal Fees0.8
Accounts Receivable, Allowance for Credit Loss, Writeoff0.7
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Disputed Projects not Awards by Arbitrator [Member]
Litigation Settlement, Expense6.7
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Other Projects not Part of Arbitration [Member]
Litigation Settlement, Expense0.7
Arbitration to Settle Dispute with Major Utility [Member] | Expense Related to Disputed Projects Part of Arbitration [Member]
Litigation Settlement, Expense $ 0.2

Note 17 - Retirement Plans (Det

Note 17 - Retirement Plans (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Deferred Compensation Arrangement with Individual, Contributions by Employer $ 217 $ 296

Note 18 - Commitments (Details

Note 18 - Commitments (Details Textual) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019Dec. 30, 2018
Operating Lease, Impairment Loss $ 2,231
Operating Lease, Right-of-Use Asset2,409 5,820
Operating Lease, Liability, Total4,527 $ 6,055
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset $ 3,900
Operating Lease, Liability, Total $ 4,100
COVID-19 [Member]
Operating Lease, Impairment Loss1,900
Write off Lease Cost and Obsolete Equipment $ 300

Note 18 - Commitments - Lease E

Note 18 - Commitments - Lease Expense (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Operating lease cost $ 2,524 $ 2,314
Amortization of right of use assets366 305
Finance lease cost, Interest on lease liabilities10 8
Total finance lease cost $ 376 $ 313

Note 18 - Commitments - Cash Fl

Note 18 - Commitments - Cash Flow Information (Details) - USD ($) $ in Thousands12 Months Ended
Jan. 02, 2021Dec. 28, 2019
Operating cash flows from operating leases $ 2,589 $ 2,290
Operating cash flows from finance leases7 8
Financing cash flows from finance leases402 310
Operating leases1,257 7,894
Finance leases $ 258 $ 126

Note 18 - Commitments - Balance

Note 18 - Commitments - Balance Sheet Information (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
Operating lease right of use assets $ 2,409 $ 5,820
Operating right of use liability - current(1,886)(2,134)
Operating right of use liability - non-current(2,641)(3,921)
Total operating lease liabilities, 2021(4,527)(6,055)
Property and equipment - (right of use assets)1,140 985
Accumulated depreciation(746)(475)
Property and equipment, net394 510
Other current liabilities(247)(315)
Other long term liabilities(106)(189)
Total finance lease liabilities $ (353) $ (504)
Operating leases (Year)2 years 10 days2 years 197 days
Finance leases (Year)1 year 164 days1 year 226 days
Operating leases4.06%4.11%
Finance leases2.63%1.78%

Note 18 - Commitments - Maturit

Note 18 - Commitments - Maturities of Lease Liabilities (Details) - USD ($) $ in ThousandsJan. 02, 2021Dec. 28, 2019
2021, operating leases $ 2,019
2021, finance leases255
2022, operating leases1,505
2022, finance leases109
2023, operating leases955
2023, finance leases
2024, operating leases232
2024, finance leases
2025, operating leases48
2025, finance leases
Thereafter, operating leases
Thereafter, finance leases
Total lease payments, operating leases4,759
Total lease payments, finance leases364
Less: imputed interest, operating leases(232)
Less: imputed interest, finance leases(11)
Total, operating leases4,527 $ 6,055
Total, finance leases $ 353 $ 504

Note 20 - Stockholder Rights _2

Note 20 - Stockholder Rights Plan (Details Textual) - $ / sharesJan. 02, 2021May 22, 2020Dec. 28, 2019
Number of Units Called by Each Right (in shares)0.01
Preferred Stock, Shares Authorized (in shares)5,000,000 5,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) $ 1 $ 1
Preferred Stock, Shares Issued, Total (in shares)0 0
Minimum Percent of Common Stock to be Purchased for Rights to Become Exercisable10.00%
Preferred Stock, Shares Outstanding, Ending Balance (in shares)0 0
Series A-3 Junior Participating Preferred Shares [Member]
Preferred Stock, Shares Authorized (in shares)250,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) $ 1
Preferred Stock, Shares Issued, Total (in shares)0
Preferred Stock, Redemption Price Per Share (in dollars per share) $ 50
Preferred Stock, Redemption Price Multiplier100
Preferred Stock, Shares Outstanding, Ending Balance (in shares)0
Series A-3 Junior Participating Preferred Shares [Member] | Voluntary or Involuntary Liquidation, Dissolution or Winding up of the Company [Member]
Preferred Stock, Redemption Price Per Share (in dollars per share) $ 100
Preferred Stock, Redemption Price Multiplier100
Series A-3 Junior Participating Preferred Shares [Member] | Consolidation, Merger, Combination or Other Transaction in which Shares of Common Stock are Exchanged [Member]
Preferred Stock, Redemption Price Multiplier100
Right [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) $ 5.60
Class of Warrant or Right, Price Per Right (in dollars per share) $ 0.001