Cartesian 10-Q 17 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Oct. 03, 2015	Nov. 12, 2015
Document Information [Line Items]
Entity Registrant Name	Cartesian, Inc.
Entity Central Index Key	1,094,814
Current Fiscal Year End Date	--01-02
Entity Filer Category	Smaller Reporting Company
Trading Symbol	CRTN
Entity Common Stock, Shares Outstanding		9,055,895
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 3, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 9,144	$ 12,999
Accounts receivable, net	18,469	13,527
Inventory, net	2,700	3,000
Prepaid and other current assets	1,782	1,747
Total current assets	32,095	31,273
NONCURRENT ASSETS:
Property and equipment, net	2,539	1,292
Goodwill	11,234	8,015
Intangible assets, net	1,144	0
Deferred income tax assets	514	1,085
Other noncurrent assets	539	611
Total Assets	48,065	42,276
CURRENT LIABILITIES:
Trade accounts payable	4,630	1,806
Current borrowings	3,269	3,269
Liability for derivatives	948	337
Accrued payroll, bonuses and related expenses	5,044	3,899
Accrued severance liability and related costs	0	1,694
Deferred revenue	2,003	1,665
Accrued acquisition consideration	2,485	0
Other accrued liabilities	1,714	986
Total current liabilities	20,093	13,656
NONCURRENT LIABILITIES:
Deferred income tax liabilities	766	722
Deferred revenue	512	330
Contingent consideration liability	1,899	0
Other noncurrent liabilities	956	151
Total noncurrent liabilities	$ 4,133	$ 1,203
Commitments and contingencies (Note 9)
Total stockholders' equity	$ 23,839	$ 27,417
Total Liabilities and Stockholders' Equity	$ 48,065	$ 42,276

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Revenues	$ 21,205	$ 19,332	$ 56,144	$ 52,989
Cost of services	13,585	11,828	36,294	33,218
Gross Profit	7,620	7,504	19,850	19,771
Selling, general and administrative expenses (includes non-cash share-based compensation expense of $65 and $274 for the thirteen weeks ended October 3, 2015 and September 27, 2014, respectively and $511 and $720 for the thirty-nine weeks ended October 3, 2015 and September 27, 2014, respectively)	8,098	6,666	23,564	20,374
(Loss) income from operations	(478)	838	(3,714)	(603)
Other expense:
Interest expense, net	(59)	(66)	(167)	(137)
Discount on note payable and transaction costs	0	0	0	(1,610)
Change in fair value of warrants and derivative liabilities	(506)	(130)	(611)	(19)
Incentive warrants expense	(10)	0	(57)	0
Total other expense	(575)	(196)	(835)	(1,766)
(Loss) income before income taxes	(1,053)	642	(4,549)	(2,369)
Income tax (provision) benefit	(82)	(212)	(372)	1,312
Net (loss) income	(1,135)	430	(4,921)	(1,057)
Other comprehensive loss:
Foreign currency translation adjustment	(605)	(631)	(668)	(208)
Comprehensive loss	$ (1,740)	$ (201)	$ (5,589)	$ (1,265)
Net (loss) income per common share:
Basic	$ (0.13)	$ 0.05	$ (0.59)	$ (0.14)
Diluted	$ (0.13)	$ 0.05	$ (0.59)	$ (0.14)
Weighted average shares used in calculation of net (loss) income per common share
Basic (in shares)	8,667	7,954	8,313	7,722
Diluted (in shares)	8,667	8,252	8,313	7,722

CONDENSED CONSOLIDATED STATEME4

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Allocated Share-based Compensation Expense	$ 65	$ 274	$ 511	$ 720

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (4,921)	$ (1,057)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	717	488
Amortization of intangible assets	83	0
Share-based compensation	511	723
Deferred tax expense (benefit)	315	(1,312)
Inventory adjustment	300	0
Discount on note payable	0	1,265
Change in fair value of warrants and derivative liabilities	611	19
Fair value adjustment to contingent consideration	(22)	0
Incentive warrants expense	57	0
Other changes in operating assets and liabilities:
Accounts receivable, net	(632)	(9,507)
Prepaid and other assets	(292)	514
Trade accounts payable	1,014	2,560
Deferred revenue	832	1,841
Inventory	0	(3,000)
Accrued liabilities	(1,656)	1,089
Net cash used in operating activities	(3,083)	(6,377)
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisition, net of cash acquired	363	0
Acquisition of property and equipment	(869)	(607)
Net cash used in investing activities	(506)	(607)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repurchase of common stock	(135)	(42)
Borrowing on note payable	0	3,269
Issuance of common stock	50	2,066
Equity issuance costs	0	(167)
Net cash (used in) provided by financing activities	(85)	5,126
Effect of exchange rate on cash and cash equivalents	(181)	(36)
Net (decrease) increase in cash and cash equivalents	(3,855)	(1,894)
Cash and cash equivalents, beginning of period	12,999	13,780
Cash and cash equivalents, end of period	9,144	11,886
Supplemental disclosure of cash flow information:
Cash paid during period for interest	191	90
Cash paid during the period for taxes	3	0
Non-cash investing and financing transactions:
Contingent consideration liability	1,921	0
Accrued acquisition consideration	2,485	0
Shares issued for business acquisition	2,035	0
Accrued property and equipment additions	$ 306	$ 30

Basis of Reporting

Basis of Reporting	9 Months Ended
	Oct. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	1. Basis of Reporting The condensed consolidated financial statements and accompanying notes of Cartesian, Inc. and its subsidiaries ("Cartesian," "we," "us," "our" or the "Company") as of October 3, 2015, and for the thirteen weeks and thirty-nine weeks ended October 3, 2015 and September 27, 2014 are unaudited and reflect all normal recurring adjustments which are, in the opinion of management, necessary for the fair presentation of the Company’s condensed consolidated financial position, results of operations, and cash flows as of these dates and for the periods presented. The unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Consequently, these statements do not include all the disclosures normally required by U.S. GAAP for annual financial statements nor those normally made in the Company’s Annual Report on Form 10-K. Accordingly, reference should be made to the Company’s annual consolidated financial statements and notes thereto for the fiscal year ended January 3, 2015, included in the 2014 Annual Report on Form 10-K (“2014 Form 10-K”) for additional disclosures, including a summary of the Company’s accounting policies. The Condensed Consolidated Balance Sheet as of January 3, 2015 included in this report has been derived from the audited Consolidated Balance Sheet at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The Company has evaluated subsequent events for recognition or disclosure through the date these unaudited condensed consolidated financial statements were issued. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates. The results of operations for the thirteen and thirty-nine weeks ended October 3, 2015 are not necessarily indicative of the results to be expected for the full year ending January 2, 2016. - The Company recognizes revenue from time and materials consulting contracts in the period in which its services are performed. In addition to time and materials contracts, the Company also has fixed fee contracts. The Company recognizes revenues on milestone or deliverables-based fixed fee contracts and time and materials contracts not to exceed contract price using the percentage of completion-like method described by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 605-35," Revenue Recognition - Construction-Type and Production-Type Contracts The FASB ASC 605-35 percentage-of-completion-like methodology involves recognizing revenue using the percentage of services completed, on a current cumulative cost to total cost basis, using a reasonably consistent profit margin over the period. Due to the longer term nature of these projects, developing the estimates of costs often requires significant judgment. Factors that must be considered in estimating the progress of work completed and ultimate cost of the projects include, but are not limited to, the availability of labor and labor productivity, the nature and complexity of the work to be performed, and the impact of delayed performance. If changes occur in delivery, productivity or other factors used in developing the estimates of costs or revenues, the Company revises its cost and revenue estimates, which may result in increases or decreases in revenues and costs, and such revisions are reflected in income in the period in which the facts that give rise to that revision become known. The Company develops, installs and supports customer software in addition to the provision of traditional consulting services. The Company recognizes revenue in connection with its software sales agreements under FASB ASC 985-605, utilizing the percentage of completion-like method described in FASB ASC 605- 35. These agreements include software right-to-use licenses ("RTU's") and related customization and implementation services. Due to the long-term nature of the software implementation and the extensive software customization based on normal customer specific requirements, both the RTU’s and implementation services are treated as a single element for revenue recognition purposes. No such revenues were recognized during the thirty-nine weeks ended October 3, 2015 or September 27, 2014. In addition to the professional services related to the customization and implementation of its software, the Company may also provide post-contract support ("PCS") services, including technical support and maintenance services as well as other professional services not essential to the functionality of the software. For those contracts that include PCS service arrangements which are not essential to the functionality of the software solution, the Company separates the FASB ASC 605-35 software services and PCS services utilizing the multiple-element arrangement model prescribed by FASB ASC 605-25, "Revenue Recognition - Multiple-Element Arrangements The Company utilizes the methods of fair value measurement as described in FASB ASC 820, “Fair Value Measurements” Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. 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. 623,000 87,000 739,000 316,000 - During the thirteen weeks ended October 3, 2015 and September 27, 2014, software development costs of $ 198,000 224,000 607,000 788,000 145,000 511,000 263,000 5.3 4.6 199,000 222,000 209,000 246,000 - The Company calculates and presents earnings (loss) per share using a dual presentation of basic and diluted earnings (loss) per share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The weighted average number of common shares outstanding excludes treasury shares held by the Company. Diluted earnings (loss) per share is computed in the same manner except that the weighted average number of shares is increased for dilutive securities. For the Thirteen Weeks Ended September 27, 2014 Income Shares Per-Share (Numerator) (Denominator) Amount Basic EPS Net income available to common stockholders $ 430,000 7,954,000 $ 0.05 Effect of Dilutive Securities Warrants - 216,000 Stock Options - 5,000 Non-vested shares - 77,000 Diluted EPS Income available to common stockholders $ 430,000 8,252,000 $ 0.05 In accordance with the provisions of FASB ASC 260, " Earnings per Share, 78,234 81,951 209,639 “Transfers and Servicing – Sales of Financial Assets”, 19.7 6.4 41,000 127,000 “Inventory,” 2.7 3.0 0.3 - The Company reviews long-lived assets to be held and used for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets might not be recoverable in accordance with the provisions of FASB ASC 360, “Property, Plant and Equipment.” Management determined that there were no events or changes in circumstances during the thirty-nine weeks ended October 3, 2015 which indicated that long-lived assets needed to be reviewed for impairment during the period. – In September 2015, the FASB issued ASU 2015-16, “Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments” which eliminates the requirement to retrospectively account for changes to provisional amounts initially recorded in a business acquisition opening balance sheet. Under this guidance, acquirers must recognize measurement-period adjustments in the period in which they determine the amounts, including the effect on earnings of any amounts they would have recorded in previous periods if the accounting had been completed at the acquisition date. This guidance is effective for fiscal years beginning after December 15, 2015, including interim periods within fiscal years. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11 which requires entities to measure most inventory at the lower of cost and net realizable value thereby simplifying the existing guidance which required entities to measure inventory at the lower of cost or market. Under the current guidance, market is defined as replacement cost, net realizable value or net realizable value less a normal profit margin. The newly issued guidance eliminates the requirement to determine replacement cost and defines net realizable value as the estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal and transportation. This new guidance is effective for the Company beginning in fiscal 2017. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-05, which provides guidance on a customer’s accounting for cloud computing costs. Under the ASU, a customer must determine whether a cloud computing arrangement contains a software license. If so, the customer would account for the fees related to the software license element in a manner consistent with how the acquisition of other software licenses is accounted for under current U.S. GAAP. If the arrangement does not contain a software license, the customer would account for the arrangement as a service contract. The ASU does not prescribe how to account for cloud computing arrangements deemed to be service contracts. An arrangement would contain a software license element if both of the following criteria are met: the customer has the contractual right to take possession of the software at any time during the hosting period without significant penalty; and it is feasible for the customer to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software. The ASU is effective for annual periods (and interim periods therein) beginning after December 15, 2015. Early adoption is permitted. Entities may adopt the guidance retrospectively or prospectively to arrangements entered into, or materially modified, after the effective date. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“FASB ASU 2014-09”). This standard update clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP and International Financial Reporting Standards. The standard update intends to provide a more robust framework for addressing revenue issues; improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; and provide more useful information to users of financial statements through improved disclosure requirements. Upon adoption of this standard update, we expect that the allocation and timing of revenue recognition will be impacted. In July 2015 the FASB voted to defer the effective date of this new standard by one year and to permit early adoption beginning as of the original effective date of the new standard. The provisions of FASB ASU 2014-09 will now be effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and are to be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation-Stock Compensation: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (“FASB ASU 2014-12”). The standard update resolves the diverse accounting treatment for these share-based payments by requiring that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The provisions of FASB ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements.

Acquisition

Acquisition	9 Months Ended
	Oct. 03, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	2. Acquisition On July 22, 2015, the Company entered into a Share Purchase Agreement (the “Purchase Agreement”) and completed the acquisition of all of the outstanding shares of capital stock of Farncombe France SARL, an entity formed under the laws of France, and Farncombe Technology Limited, a company incorporated and registered in England and Wales (collectively, the “Farncombe Entities”). The Farncombe Entities operate primarily in the U.K. and Europe and are in the business of providing strategic consultancy, content security, testing and implementation services for broadcast and broadband internet digital television. Farncombe’s experience in these areas along with Cartesian’s strategic, operational and technical capabilities in serving global service providers strengthens the Company’s ability to support convergence and quad play offerings in this growing market. The total purchase price, subject to adjustment in accordance with the terms of the Purchase Agreement, was £ 4,360,620 6.8 based on an exchange rate of £1.000= US$1.556 ⋅ Cash paid at the closing in the amount of £ 654,093 15 ⋅ £ 1,308,186 2.0 588,567 30 ⋅ Additional consideration in the amount of £654,093 pounds sterling (approximately US$1.0 million based on an exchange rate of £1.000 = US$1.556 as of July 21, 2015) which represents 15% of the purchase price, payable after the closing in accordance with the Purchase Agreement upon determination of the net working capital of the Farncombe Entities as prescribed in the Purchase Agreement, and as adjusted based upon the relative amounts of the net working capital of the Farncombe Entities as of May 31, 2015 and the closing and as compared to the target amount of net working capital as provided in the Purchase Agreement. ⋅ Earn-out consideration (the “Earn-Out”) which is potentially payable in cash and/or shares of Company common stock as elected by each Seller in the Purchase Agreement and represents 40 The aggregate amount potentially payable pursuant to the Earn-Out consists of cash in an amount up to £ 719,483 461,055 1,024,765 1.6 Amounts, if any, payable under the Earn-Out are based upon the amounts of specified revenues attributable to the Farncombe Entities after June 1, 2015 through July 22, 2017 In October 2015 the Company paid approximately $ 2.1 654,093 1.0 743,753 1.1 The Purchase Agreement contains non-compete and non-solicitation agreements of the individual former shareholders of the Farncombe Entities. The Purchase Agreement also contains customary warranties, covenants and indemnification provisions. The results of operations of the Farncombe Entities have been included in the Company’s Condensed Consolidated Statement of Operations subsequent to the July 22, 2015 acquisition date. The Farncombe Entities revenue and net income included in the Company’s results of operations for each of the thirteen weeks and thirty-nine weeks ended October 3, 2015 were $ 2.9 0.2 Acquisition-related expense recognized during each of the thirteen and thirty-nine weeks ended October 3, 2015 was approximately $ 364,000 656,000 We have accounted for the acquisition of the Farncombe Entities using the acquisition method as required in FASB ASC 805, “Business Combinations.” Preliminary Purchase Price (in thousands) Cash paid at closing $ 1,015 Equity issued at closing 2,036 Fair value of contingent consideration 1,921 Working capital adjustment 2,485 Total preliminary purchase price $ 7,457 Preliminary Purchase Price Allocation Total preliminary purchase consideration has been allocated to the tangible and intangible assets and to liabilities assumed based on their respective acquisition-date fair values. The measurement period for purchase price allocations ends as soon as information on the facts and circumstances becomes available, but does not exceed 12 months. If new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized for assets acquired and liabilities assumed, the Company will adjust the amounts recognized in accordance with U.S. GAAP. (in thousands) Tangible assets and liabilities Cash $ 1,378 Accounts receivable, net 4,627 Other current assets 191 Other non-current assets 137 Accounts payable (1,874) Accrued payroll and related expenses (796) Other current liabilities (636) Non-current deferred tax liability (264) Intangible assets 1,260 Goodwill 3,434 Net assets acquired $ 7,457 Based on the preliminary results of the acquisition valuation, the Company has allocated approximately $ 1.3 Weighted- Average Amortization Amount Period (in thousands) (Years) Identifiable Intangible Assets Trade name $ 90 0.5 Non-compete agreements 60 4.5 Customer relationships 1,110 3.5 Total identifiable intangible assets $ 1,260 The excess of purchase consideration over net assets assumed was recorded as goodwill, which represents the strategic value assigned to the Farncombe Entities, including the expected benefit from synergies resulting from the transaction, as well as the knowledge and experience of the workforce in place. In accordance with applicable accounting standards, goodwill will not be amortized but instead will be tested for impairment at least annually, or more frequently, if certain indicators are present. In the event that management determines that the value of goodwill becomes impaired, the combined company will incur an accounting charge for the amount of the impairment during the fiscal quarter in which the determination is made. The goodwill and intangible assets related to this acquisition are not deductible for foreign tax purposes. The fair values of assets acquired and liabilities assumed are based on preliminary estimates of fair values as of the acquisition date. Management believes the fair values recognized for the assets acquired and liabilities assumed are based on reasonable estimates and assumptions. The fair value of the acquired assets are provisional pending finalization of valuations for those assets. Preliminary fair value estimates may change as additional information becomes available. There can be no assurance that the final determination will not result in material changes from these preliminary amounts. Amounts preliminarily allocated to intangible assets and goodwill may change significantly, and amortization methods and useful lives may differ from the assumptions that have been used in these preliminary estimates, any of which could result in a material change in operating expenses. The fair value of the Earn-Out liability was calculated using a Monte Carlo simulation using a risk-adjusted discount rate applied to management’s estimate of forecasted revenues that are eligible under the Earn-Out as described in the Purchase Agreement. To determine the fair value of the Earn-Out liability, management evaluates assumptions that require significant judgment. Changes in certain inputs to the valuation model, including the Company’s estimate of future revenues, can have a significant impact on the estimated fair value. The fair value recorded for the Earn-Out liability may vary significantly from period to period. This variability may result in the actual liability for a period either above or below the estimates recorded in the Company’s condensed consolidated financial statements, resulting in significant fluctuations in results of operations as a result of the corresponding non-cash gain or loss recorded. The Company has classified the Earn-Out liability as a Level 3 liability and the fair value of the Earn-Out liability will be evaluated each reporting period and changes in its fair value will be included in the Company’s results of operations. During the period from July 22, 2015 to October 3, 2015, the change in the fair value of the Earn-Out liability was a decrease of $ 22,000 1,899,000 Pro Forma Financial Information The following unaudited condensed pro forma financial information presents the results of operations as if the acquisition had taken place on the first day of fiscal 2014. These amounts were prepared in accordance with the acquisition method of accounting under existing standards and are not necessarily indicative of the results of operations that would have occurred if our acquisition of the Farncombe Entities had been completed on the first day of fiscal 2014, nor are they indicative of our future operating results. These unaudited pro forma amounts include a reclassification of non-recurring acquisition expenses in the amount of $ 656,000 83,000 105,000 248,000 315,000 Dollars in thousands except per share data Thirteen Weeks Ended Thirty-Nine Weeks Ended October 3, October 3, 2015 September 27, 2014 2015 September 27, 2014 Revenue $ 22,415 $ 22,822 $ 65,841 $ 64,252 Net income (loss) $ (234) $ 624 $ (3,241) $ (1,597) Net income (loss) per share $ (0.03) $ 0.07 $ (0.37) $ (0.19) Weighted-average shares used in calculation of pro forma net (loss) income per share: Basic shares outstanding 8,777 8,543 8,742 8,310 Diluted shares outstanding 8,777 8,866 8,742 8,310

Strategic Alliance and Investme

Strategic Alliance and Investment by Elutions, Inc.	9 Months Ended
	Oct. 03, 2015
Investments, All Other Investments [Abstract]
Strategic Alliance And Investment [Text Block]	3. Strategic Alliance and Investment by Elutions, Inc. Strategic Alliance and Investment by Elutions, Inc. On February 25, 2014, the Company entered into an investment agreement (the “Investment Agreement”) with Elutions, a provider of operational business intelligence solutions. Under the Investment Agreement, the Company agreed to issue and sell shares of common stock to Elutions and to issue stock purchase warrants to Elutions, and the parties agreed that a subsidiary of Elutions would loan funds to a subsidiary of the Company. On March 18, 2014, the Company and Elutions completed the closing (the "Closing") of the transactions contemplated under the Investment Agreement. At the Closing, (a) the Company issued and sold 609,756 3.28 2,000,000 3,268,664 996,544 3.28 3,400,000 3.85 4.85 Promissory Note The Note issued at Closing by the Company's subsidiary, Cartesian Limited, in the aggregate original principal amount of $ 3,268,664 7.825 March 18, 2019 5.50 9.825 Tracking Warrant Under the Tracking Warrant, Elutions may acquire 996,544 3.28 March 18, 2020 5.50 Incentive Warrant Under the Incentive Warrant, Elutions can earn the right to purchase up to 3,400,000 3.85 4.85 March 18, 2020 March 18, 2019 0.25 Additional Warrant Provisions Each of the Warrants has economic anti-dilution protection provisions which provide for adjustments to the exercise price and the number of shares of common stock which may be acquired pursuant to the Warrants in the event of issuances of shares of common stock by the Company at a price less than the 30-day volume weighted average trading price at the time of issuance, subject to a number of exceptions. Each of the Warrants also permits Elutions (subject to certain exceptions) to purchase shares in future equity offerings made by the Company on a pro rata basis to all stockholders, with such participation right based upon the maximum number of shares that may be purchased under the Warrant. Registration Rights At Closing, the Company and Elutions entered into a Registration Rights Agreement (the "Registration Rights Agreement"), pursuant to which the Company has obligations to register for resale the shares of common stock issued under the Investment Agreement and the Warrants. Under the Registration Rights Agreement, the Company granted certain piggyback registration rights to Elutions and agreed to file and maintain a resale shelf registration statement for the benefit of Elutions. The resale shelf registration was filed with the SEC on August 12, 2014 and was declared effective on August 26, 2014. Commercial Relationship The Investment Agreement and the agreements and instruments described above are part of a strategic relationship between the Company and Elutions. As part of the strategic relationship, the parties entered into certain commercial framework documents, including a Market Development Agreement and related Inventory Agreement, on February 25, 2014, and enter into client agreements and bilateral agreements from time to time in the ordinary course of business outlining the terms of the parties' commercial relationship with respect to business development and providing products, solutions and services to clients. The parties have agreed to a term of five years, with automatic two-year renewals unless notice is given, and subject to termination rights in certain events. The Company has agreed to restrictions during the term and for two years thereafter in regard to solutions or services that are substantially similar to or competitive with certain solutions or services of Elutions, and each party has agreed not to hire the other party's employees during the same period. The parties have agreed on a general framework for pursuing, entering into and implementing customer contracts, which includes providing for joint and separate client pursuits and marketing on an initial and ongoing basis, procedures for contracting with clients, procedures for interface between the parties, limited exclusivity requirements of Elutions relating to identified prospects and clients of the Company, intellectual property rights of Elutions to its products and related restrictions, restrictions regarding use of confidential information, limitations on liability of the parties, independent contractor status of the parties, limitations on publicity by the parties, and dispute resolution, including arbitration. The parties intend that specific pricing and allocation provisions and other specific commercial terms will be included in individual client statements of work, subject to mutually agreed gross margin requirements for the benefit of the Company. The parties also agreed to a framework for certain initial inventory orders and reorders by the Company from Elutions, and related commitments, timing and pricing procedures, when the Company is the prime contracting party under certain client statements of work. With respect to the required initial inventory order, the Company was required to purchase $ 3.0 3.0 Under the Market Development Agreement, if the Company had not sold 75% of such inventory acquired from Elutions within one year after acquisition, Elutions is required upon request of the Company to source its requirements for future projects from such inventory subject to a 10% discount against the Company’s purchase price until the Company has exhausted such inventory. The Company requested that Elutions source its requirements for future projects from the inventory that was acquired by the Company from Elutions in July 2014. Management continues to expect that the carrying value of the inventory is recoverable and is recorded at its net realizable value. Management continues to work with Elutions to utilize the inventory but changes in management’s expectations in future periods as the matter is resolved could impact the net realizable value of the inventory. See Note 1, Basis of Reporting for a discussion of the inventory recorded with respect to our agreements with Elutions. Accounting Treatment The fair value of the Note and the Holder Redemption Option were determined using a binomial lattice model. The model requires the following inputs: (i) price of the Company’s common stock; (ii) the expected life of the instrument or derivative; (iii) risk-free interest rate; (iv) estimated dividend yield, and (v) estimated stock volatility. Assumptions used in the calculation require significant management judgment. October 3, 2015 January 3, 2015 Common stock price $ 2.25 $ 4.25 Dividend yield 0.0 % 0.0 % Expected term 1.0 years 1.75 years Risk-free interest rate 0.9 % 1.5 % Estimated stock volatility 45.0 % 45.0 % In addition, the Company determined that the provision of the Note that permits Cartesian Limited to prepay the Note after 18 months if the trading price of the Company's common stock exceeds $ 5.50 The Holder Redemption Option was determined to be an embedded derivative liability that was required to be bifurcated and recorded as a liability. To determine the fair value of the Holder Redemption Option, management evaluates assumptions that require significant judgment. Changes in certain inputs to the valuation model, including the Company’s period end stock price and stock volatility, can have a significant impact on the estimated fair value. The fair value recorded for the Holder Redemption Option may vary significantly from period to period. This variability may result in the actual liability for a period either above or below the estimates recorded in the Company’s consolidated financial statements, resulting in significant fluctuations in other income (expense) as a result of the corresponding non-cash gain or loss recorded. The Company has classified the Holder Redemption Option as a Level 3 liability and changes in the fair value of the Holder Redemption Option are recognized in the Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income. The Company reassesses the fair value of this liability on a quarterly basis. Based on that assessment, the Company recognized increases of $ 506,000 130,000 611,000 238,000 Because the Company measures the Holder Redemption Option at fair value on a recurring basis, transfers, if any, between the levels of the fair value hierarchy are recognized at the end of the fiscal quarter in which the change in circumstances that caused the transfer occurred. There were no transfers between Level 1, 2 or 3 liabilities during the thirty-nine weeks ended October 3, 2015 or during the year ended January 3, 2015. The carrying value of the Note as of October 3, 2015 and January 3, 2015 was $ 3,269,000 3,070,000 3,089,000 The vesting of the Incentive Warrant is contingent on services to be provided by Elutions and the achievement of performance conditions by Elutions. The Incentive Warrant had zero fair value as of January 3, 2015. During the thirteen and thirty-nine weeks ended October 3, 2015, Elutions earned 6,384 36,677 10,000 57,000 Quoted prices in Significant other Significant other active markets observable inputs unobservable inputs Total Level 1 Level 2 Level 3 Holder Redemption Option $ 948 - - $ 948 506,000 Holder Redemption Option Fair value at January 3, 2015 $ 337 Total unrealized losses 611 Fair value at October 3, 2015 $ 948 As a result of the relative fair values of the instruments and the allocation of proceeds to the instruments and derivative, a debt discount of $ 1,265,000 In addition, the Company incurred expenses in the amount of $ 512,000 345,000 167,000

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Oct. 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	4. Goodwill and Intangible Assets North America EMEA Total Balance as of January 3, 2015 $ 3,947 $ 4,068 $ 8,015 Acquisition - 3,434 3,434 Changes in foreign currency exchange rates - (215) (215) Balance as of October 3, 2015 $ 3,947 $ 7,287 $ 11,234 The increase in goodwill resulted from the July 2015 acquisition of the Farncombe Entities. The goodwill and intangible assets related to this acquisition are not deductible for foreign tax purposes. This acquisition is discussed further in Note 2. The Company evaluates goodwill for impairment on an annual basis on the last day of the first fiscal month of the fourth quarter and whenever events or circumstances indicate that these assets may be impaired. The Company performs its impairment testing for goodwill in accordance with FASB ASC 350, “ Intangibles-Goodwill and Other. Due to a decrease in the Company’s stock price during that period and lower actual results as compared to internal projections utilized in the most recent annual goodwill evaluation, management performed the first step of the goodwill impairment test. The fair value of the reporting units exceeded their carrying value therefore step two of the test was not required and management determined there was no impairment of the Company’s goodwill balance. Gross Carrying Accumulated Amount Amortization (in thousands) Identifiable Intangible Assets Tradename $ 88 $ (29) Non-compete agreements 58 (2) Customer relationships 1,079 (50) Total identifiable intangible assets $ 1,225 $ (81) The identifiable intangible assets in the table above resulted from the July 2015 acquisition of the Farncombe Entities and include the effects of foreign currency translation. This acquisition is discussed further in Note 2. Trade name, non-compete agreements and customer relationships carry amortization periods of six months, four and one-half years and three and one-half years, respectively. The amortization periods are based on the period of expected cash flows used to measure the fair value of the intangible assets. Aggregate amortization expense related to intangible assets was $ 83 (in thousands) 2015 (October 4, 2015 – January 2, 2016) $ 139 2016 332 2017 323 2018 323 2019 27 $ 1,144

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Oct. 03, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	5. Share-Based Compensation The Company issues stock option awards and non-vested share awards under its share-based compensation plans. The key provisions of the Company's share-based compensation plans are described in Note 4 to the Company's consolidated financial statements included in the 2014 Form 10-K. The Company recognized income tax benefits of $ 10,000 30,000 18,000 43,000 Equity Incentive Plan In April 2015, our Board of Directors approved an amendment and restatement of the Company's Equity Incentive Plan (the "Equity Plan"), which was approved by our stockholders at the 2015 annual meeting of stockholders which was held on June 16, 2015. As a result of the amendment and restatement, the cumulative number of shares of common stock that are available for issuance (inclusive of shares previously issued) under the Equity Plan increased by 500,000 2,305,659 2,805,659 Stock Options - A summary of the service-based stock option activity under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Exercise Shares Price Outstanding at January 3, 2015 307,753 $ 8.54 Exercised (7,500) 1.55 Forfeited/cancelled (48,700) $ 11.70 Outstanding at October 3, 2015 251,553 $ 8.14 Options vested and expected to vest at October 3, 2015 244,053 $ 8.26 Options exercisable at October 3, 2015 214,052 $ 8.87 The Company did not grant any service-based stock option awards during the thirty-nine weeks ended October 3, 2015, while 90,000 12,000 24,000 50,000 53,000 26,000 21 78,000 - A summary of the market condition stock option activity under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Exercise Shares Price Outstanding at January 3, 2015 - $ - Granted 200,000 $ 3.34 Outstanding at October 3, 2015 200,000 $ 3.34 Options vested and expected to vest at October 3, 2015 200,000 $ 3.34 Options exercisable at October 3, 2015 - $ - On June 16, 2015 the Company granted a non-qualified stock option award for 200,000 3.34 • the stock option will vest with respect to 75,000 4.00 • the stock option will vest with respect to an additional 75,000 5.00 • the stock option will vest with respect to an additional 50,000 6.00 For stock options which contain market conditions, the market conditions are required to be considered when calculating the grant date fair value. FASB ASC 718 – “Compensation – Stock Compensation,” Grant Date Fair Derived Service Period Value Per Share (in Trading Days) $4.00 market condition tranche $ 1.95 151 $5.00 market condition tranche $ 1.95 262 $6.00 market condition tranche $ 1.99 362 During the thirteen and thirty-nine weeks ended October 3, 2015 the Company recorded $ 114,000 136,000 256,000 14 Non-vested Shares - A summary of the status of service-based non-vested share awards issued under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Grant Date Fair Value per Shares share Outstanding at January 3, 2015 81,000 $ 3.93 Vested (81,000) $ 3.93 Outstanding at October 3, 2015 - $ - The Company’s service-based non-vested share awards are valued at the date of grant based on the closing market price of the Company’s common stock, and are expensed on a graded vesting schedule over the vesting period. During the thirty-nine weeks ended October 3, 2015 the Company recorded $ 54,000 79,000 175,000 54,000 - A summary of the status of performance-based non-vested share awards issued under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Grant Date Fair Value per Shares share Outstanding at January 3, 2015 652,999 $ 3.19 Granted 58,940 3.17 Vested (63,406) $ 3.26 Forfeited (362,566) $ 3.21 Outstanding at October 3, 2015 285,967 $ 3.15 On March 10, 2014, the Company granted 40,000 10.5 3.93 800,000 14 3.14 On July 22, 2015, the Company granted 58,940 Share-based compensation cost for performance-based non-vested share awards is measured at the grant date based on the fair value of shares expected to be earned at the end of the performance period, based on the closing market price of the Company’s common stock on the date of grant, and is recognized as expense using the straight-line method over the performance period based upon the probable number of shares expected to vest. The Company estimates and excludes compensation cost related to awards not expected to vest based upon estimated forfeitures. During the thirteen and thirty-nine weeks ended October 3, 2015, the Company recorded $ (63,000) 90,000 165,000 473,000 0.5 13 2000 Supplemental Stock Plan Weighted Average Exercise Shares Price Outstanding at January 3, 2015 82,600 $ 11.33 Forfeited/cancelled (25,700) $ 11.28 Outstanding at October 3, 2015 56,900 $ 11.36 Options vested and exercisable at October 3, 2015 56,900 $ 11.36 No awards have been granted under the Supplemental Stock Plan since it expired on May 23, 2010. There were no options exercised during the thirty-nine weeks ended October 3, 2015 and September 27, 2014. As of October 3, 2015 there was no remaining unrecognized compensation cost related to the unvested portion of stock options issued under the Supplemental Stock Plan. Put Option In connection with the Company’s approval of the separation from service of the Company’s Chief Executive Officer on June 3, 2015, the Company issued a put option to the former executive which grants him the option and right to sell to the Company up to 112,692 4.50 March 15, 2016 Issuance Date Common stock price $ 3.30 Dividend yield 0.0 % Exercise price of put option $ 4.50 Expected term 0.78 years Risk-free interest rate 0.20 % Estimated stock volatility 55 % The liability component of the Put Option as of October 3, 2015 was approximately $ 507,000 4.50 33,000 0.29 168,000 1.49 372,000 3.30 90,000 4.50 405,000

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	9 Months Ended
	Oct. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Balance Sheet Disclosures [Text Block]	6. Supplemental Balance Sheet Information October 3, 2015 January 3, 2015 Accrued payroll, bonuses and related expenses Accrued payroll $ 983 $ 385 Accrued bonuses 2,065 2,482 Accrued payroll taxes 630 437 Accrued vacation 710 360 Accrued severance 310 100 Other 346 135 $ 5,044 $ 3,899 Other accrued liabilities Sales and value-added taxes payable $ 364 $ 382 Lease termination liability 105 - Put option liability 507 - Accrued income taxes 271 - Other 467 604 $ 1,714 $ 986

Business Segments and Major Cus

Business Segments and Major Customers	9 Months Ended
	Oct. 03, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	7. Business Segments and Major Customers The Company identifies its segments based on the way management organizes the Company to assess performance and make operating decisions regarding the allocation of resources. In accordance with the criteria in FASB ASC 280, " Segment Reporting Management evaluates segment performance based upon income (loss) from operations, excluding share-based compensation (benefits) and depreciation. There were no inter-segment revenues during the thirty-nine weeks ended October 3, 2015 and September 27, 2014. In addition, in its administrative division, entitled "Not Allocated to Segments," the Company accounts for non-operating activity and the costs of providing corporate and other administrative services to all the segments, including, but not limited to, share-based compensation expense, depreciation expense, certain research and development costs, acquisition-related expense and costs related to the arbitration with the Company’s former Chief Executive Officer. Not Allocated Strategic to North America EMEA Alliances Segments Total As of and for the thirty-nine weeks ended October 3, 2015: Revenues $ 24,227 $ 31,541 $ 376 $ - $ 56,144 Income (loss) from operations 5,428 3,942 (977) (12,107) (3,714) Total assets $ 6,690 $ 11,719 $ 2,769 $ 26,887 $ 48,065 As of and for the thirteen weeks ended October 3, 2015: Revenues $ 8,837 $ 12,198 $ 170 $ - $ 21,205 Income (loss) from operations 2,302 1,588 (118) $ (4,250) (478) As of the fiscal year ended January 3, 2015 Total assets $ 7,398 $ 6,099 $ 3,030 $ 25,749 $ 42,276 As of and for the thirty-nine weeks ended September 27, 2014: Revenues $ 25,806 $ 27,183 $ - $ - $ 52,989 Income (loss) from operations 6,895 5,091 (874) (11,715) (603) Total assets $ 7,610 $ 13,420 $ 3,000 $ 24,049 $ 48,079 As of and for the thirteen weeks ended September 27, 2014: Revenues $ 9,572 $ 9,760 $ - $ - $ 19,332 Income (loss) from operations 2,920 1,769 (352) (3,499) 838 Segment assets, regularly reviewed by management as part of its overall assessment of the segments' performance, include both billed and unbilled trade accounts receivable, net of allowances, inventory, and certain other assets, if applicable. Assets not assigned to segments include cash and cash equivalents, current and non-current investments, property and equipment, goodwill and intangible assets and deferred tax assets, excluding deferred tax assets recognized on accounts receivable reserves, which are assigned to their segments. For the Thirteen Weeks For the Thirty-nine Weeks Ended Ended October 3, September 27, October 3, September 27, 2015 2014 2015 2014 United States $ 9,007 $ 9,507 $ 24,603 $ 25,531 International: United Kingdom 11,764 9,106 30,206 25,401 Other 434 719 1,335 2,057 Total $ 21,205 $ 19,332 $ 56,144 $ 52,989 Long-Lived Assets October 3, January 3, 2015 2015 United States $ 2,766 $ 1,673 United Kingdom 300 230 France 12 - Total $ 3,078 $ 1,903 Major customers in terms of significance to Cartesian’s revenues (i.e. in excess of 10% of revenues) and accounts receivable were as follows (amounts in thousands): Revenues For the thirty-nine weeks For the thirty-nine weeks ended October 3, 2015 ended September 27, 2014 North North America EMEA America EMEA Customer A $ 14,464 $ 17,316 Customer B $ 11,961 $ 3,746 Customer C $ 10,275 $ 8,937 Revenues For the thirteen weeks For the thirteen weeks ended October 3, 2015 ended September 27, 2014 North North America EMEA America EMEA Customer A $ 5,094 $ 5,569 Customer B $ 3,969 $ 2,488 Customer C $ 3,447 $ 3,105 Accounts Receivable As of As of October 3, 2015 September 27, 2014 Customer A $ 2,413 $ 9,033 Customer B $ 4,773 $ 2,968 Customer C $ 1,831 $ 3,352 Revenues from the Company’s ten most significant customers accounted for approximately 86.5 83.2 87.9 83.1

Income Taxes

Income Taxes	9 Months Ended
	Oct. 03, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	8. Income Taxes During the thirteen weeks ended October 3, 2015 and September 27, 2014, the Company recorded an income tax provision of $ 82,000 372,000 1,312,000 1,849,000 The Company has reserved all of its domestic net deferred tax assets as of October 3, 2015 and January 3, 2015 with a valuation allowance in accordance with the provisions of FASB ASC 740, “ Income Taxes 34.0 32.1 The Company analyzes its uncertain tax positions pursuant to the provisions of FASB ASC 740 “ Income Taxes The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and in various states and foreign jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2000. As of October 3, 2015, the Company has no income tax examinations in process.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 03, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	The Company is not subject to any material litigation as of October 3, 2015. However, the Company may become involved in various legal and administrative actions arising in the normal course of business. These could include actions brought by taxing authorities challenging the employment status of consultants utilized by the Company. In addition, future customer bankruptcies could result in additional claims on collected balances for professional services near the bankruptcy filing date. When management has determined that it is probable that an asset has been impaired or a liability had been incurred related to an action, claim or assessment and the amount of loss can be reasonably estimated, the Company will record a liability for such estimated loss in the appropriate accounting period. The resolution of any of such actions, claims, or the matters described above may have an impact on the financial results for the period in which they occur. During the first quarter of fiscal 2015, the Company renewed an agreement under which it had a commitment to purchase a minimum of $ 412,000 275,000 In conjunction with the acquisition of the Farncombe Entities on July 22, 2015, the Company has recognized a liability of $ 2,485

Common Stock Repurchase Program

Common Stock Repurchase Program	9 Months Ended
	Oct. 03, 2015
Equity [Abstract]
Common Stock Repurchase [Text Block]	10. Common Stock Repurchase Program On June 3, 2015, the Company’s Board of Directors authorized an amendment to the Company’s previously announced stock repurchase program to extend the program through June 30, 2016. The program was initially authorized in February 2014 and authorized the Company to repurchase up to $ 2 12,809 2.44 1,969,000

Exit and Disposal Activities

Exit and Disposal Activities	9 Months Ended
	Oct. 03, 2015
Discontinued Operations and Disposal Groups [Abstract]
Exit and Disposal Activities [Text Block]	11. Exit and Disposal Activities In June 2015, the Company took steps to discontinue use of its leased facilities in McLean, Virginia. The space is leased under an operating lease with a term expiring in July 2019. It is comprised of 4,823 Exit or Disposal Cost Obligations” 256,000 242,000 105,000 137,000

Basis of Reporting (Policies)

Basis of Reporting (Policies)	9 Months Ended
	Oct. 03, 2015
Accounting Policies [Abstract]
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition - The Company recognizes revenue from time and materials consulting contracts in the period in which its services are performed. In addition to time and materials contracts, the Company also has fixed fee contracts. The Company recognizes revenues on milestone or deliverables-based fixed fee contracts and time and materials contracts not to exceed contract price using the percentage of completion-like method described by Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 605-35," Revenue Recognition - Construction-Type and Production-Type Contracts The FASB ASC 605-35 percentage-of-completion-like methodology involves recognizing revenue using the percentage of services completed, on a current cumulative cost to total cost basis, using a reasonably consistent profit margin over the period. Due to the longer term nature of these projects, developing the estimates of costs often requires significant judgment. Factors that must be considered in estimating the progress of work completed and ultimate cost of the projects include, but are not limited to, the availability of labor and labor productivity, the nature and complexity of the work to be performed, and the impact of delayed performance. If changes occur in delivery, productivity or other factors used in developing the estimates of costs or revenues, the Company revises its cost and revenue estimates, which may result in increases or decreases in revenues and costs, and such revisions are reflected in income in the period in which the facts that give rise to that revision become known. The Company develops, installs and supports customer software in addition to the provision of traditional consulting services. The Company recognizes revenue in connection with its software sales agreements under FASB ASC 985-605, utilizing the percentage of completion-like method described in FASB ASC 605- 35. These agreements include software right-to-use licenses ("RTU's") and related customization and implementation services. Due to the long-term nature of the software implementation and the extensive software customization based on normal customer specific requirements, both the RTU’s and implementation services are treated as a single element for revenue recognition purposes. No such revenues were recognized during the thirty-nine weeks ended October 3, 2015 or September 27, 2014. In addition to the professional services related to the customization and implementation of its software, the Company may also provide post-contract support ("PCS") services, including technical support and maintenance services as well as other professional services not essential to the functionality of the software. For those contracts that include PCS service arrangements which are not essential to the functionality of the software solution, the Company separates the FASB ASC 605-35 software services and PCS services utilizing the multiple-element arrangement model prescribed by FASB ASC 605-25, "Revenue Recognition - Multiple-Element Arrangements
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurement - The Company utilizes the methods of fair value measurement as described in FASB ASC 820, “Fair Value Measurements” Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. 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.
Managed Services Implementation Revenues and Costs [Policy Text Block]	Managed Services Implementation Revenues and Costs - 623,000 87,000 739,000 316,000
Research, Development, and Computer Software, Policy [Policy Text Block]	Research and Development and Software Development Costs - During the thirteen weeks ended October 3, 2015 and September 27, 2014, software development costs of $ 198,000 224,000 607,000 788,000 145,000 511,000 263,000
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Transactions and Translation - 5.3 4.6 199,000 222,000 209,000 246,000
Earnings Per Share, Policy [Policy Text Block]	- The Company calculates and presents earnings (loss) per share using a dual presentation of basic and diluted earnings (loss) per share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. The weighted average number of common shares outstanding excludes treasury shares held by the Company. Diluted earnings (loss) per share is computed in the same manner except that the weighted average number of shares is increased for dilutive securities. For the Thirteen Weeks Ended September 27, 2014 Income Shares Per-Share (Numerator) (Denominator) Amount Basic EPS Net income available to common stockholders $ 430,000 7,954,000 $ 0.05 Effect of Dilutive Securities Warrants - 216,000 Stock Options - 5,000 Non-vested shares - 77,000 Diluted EPS Income available to common stockholders $ 430,000 8,252,000 $ 0.05 In accordance with the provisions of FASB ASC 260, " Earnings per Share, 78,234 81,951 209,639
Accounts Receivable [Policy Text Block]	Accounts Receivable - “Transfers and Servicing – Sales of Financial Assets”, 19.7 6.4 41,000 127,000
Inventory, Policy [Policy Text Block]	Inventory – 2.7 3.0 0.3
Property, Plant and Equipment, Policy [Policy Text Block]	Long-lived assets - The Company reviews long-lived assets to be held and used for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets might not be recoverable in accordance with the provisions of FASB ASC 360, “Property, Plant and Equipment.” Management determined that there were no events or changes in circumstances during the thirty-nine weeks ended October 3, 2015 which indicated that long-lived assets needed to be reviewed for impairment during the period.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements – In September 2015, the FASB issued ASU 2015-16, “Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments” which eliminates the requirement to retrospectively account for changes to provisional amounts initially recorded in a business acquisition opening balance sheet. Under this guidance, acquirers must recognize measurement-period adjustments in the period in which they determine the amounts, including the effect on earnings of any amounts they would have recorded in previous periods if the accounting had been completed at the acquisition date. This guidance is effective for fiscal years beginning after December 15, 2015, including interim periods within fiscal years. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In July 2015, the FASB issued ASU 2015-11 which requires entities to measure most inventory at the lower of cost and net realizable value thereby simplifying the existing guidance which required entities to measure inventory at the lower of cost or market. Under the current guidance, market is defined as replacement cost, net realizable value or net realizable value less a normal profit margin. The newly issued guidance eliminates the requirement to determine replacement cost and defines net realizable value as the estimated selling prices in the ordinary course of business less reasonably predictable costs of completion, disposal and transportation. This new guidance is effective for the Company beginning in fiscal 2017. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-05, which provides guidance on a customer’s accounting for cloud computing costs. Under the ASU, a customer must determine whether a cloud computing arrangement contains a software license. If so, the customer would account for the fees related to the software license element in a manner consistent with how the acquisition of other software licenses is accounted for under current U.S. GAAP. If the arrangement does not contain a software license, the customer would account for the arrangement as a service contract. The ASU does not prescribe how to account for cloud computing arrangements deemed to be service contracts. An arrangement would contain a software license element if both of the following criteria are met: the customer has the contractual right to take possession of the software at any time during the hosting period without significant penalty; and it is feasible for the customer to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software. The ASU is effective for annual periods (and interim periods therein) beginning after December 15, 2015. Early adoption is permitted. Entities may adopt the guidance retrospectively or prospectively to arrangements entered into, or materially modified, after the effective date. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (“FASB ASU 2014-09”). This standard update clarifies the principles for recognizing revenue and develops a common revenue standard for U.S. GAAP and International Financial Reporting Standards. The standard update intends to provide a more robust framework for addressing revenue issues; improve comparability of revenue recognition practices across entities, industries, jurisdictions, and capital markets; and provide more useful information to users of financial statements through improved disclosure requirements. Upon adoption of this standard update, we expect that the allocation and timing of revenue recognition will be impacted. In July 2015 the FASB voted to defer the effective date of this new standard by one year and to permit early adoption beginning as of the original effective date of the new standard. The provisions of FASB ASU 2014-09 will now be effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and are to be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements. In June 2014, the FASB issued Accounting Standards Update No. 2014-12, Compensation-Stock Compensation: Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (“FASB ASU 2014-12”). The standard update resolves the diverse accounting treatment for these share-based payments by requiring that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The provisions of FASB ASU 2014-12 are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Company is currently evaluating the impact that this standard update will have on its consolidated financial statements.

Basis of Reporting (Tables)

Basis of Reporting (Tables)	9 Months Ended
	Oct. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table illustrates the computation of basic and diluted EPS for the thirteen weeks ended September 27, 2014. For the Thirteen Weeks Ended September 27, 2014 Income Shares Per-Share (Numerator) (Denominator) Amount Basic EPS Net income available to common stockholders $ 430,000 7,954,000 $ 0.05 Effect of Dilutive Securities Warrants - 216,000 Stock Options - 5,000 Non-vested shares - 77,000 Diluted EPS Income available to common stockholders $ 430,000 8,252,000 $ 0.05

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Oct. 03, 2015
Business Combinations [Abstract]
Schedule Of Preliminary Purchase Price Transferred To Acquire An Entity [Table Text Block]	The total preliminary purchase price transferred to effect the acquisition of the Farncombe Entities is as follows (in thousands): (in thousands) Cash paid at closing $ 1,015 Equity issued at closing 2,036 Fair value of contingent consideration 1,921 Working capital adjustment 2,485 Total preliminary purchase price $ 7,457
Schedule Of Purchase Price Allocation Assets Acquired Liabilities Assumed [Table Text Block]	The preliminary purchase price allocation is summarized in the following table (in thousands): (in thousands) Tangible assets and liabilities Cash $ 1,378 Accounts receivable, net 4,627 Other current assets 191 Other non-current assets 137 Accounts payable (1,874) Accrued payroll and related expenses (796) Other current liabilities (636) Non-current deferred tax liability (264) Intangible assets 1,260 Goodwill 3,434 Net assets acquired $ 7,457
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	The following table summarizes the major classes of intangible assets, as well as the respective weighted-average amortization periods: Weighted- Average Amortization Amount Period (in thousands) (Years) Identifiable Intangible Assets Trade name $ 90 0.5 Non-compete agreements 60 4.5 Customer relationships 1,110 3.5 Total identifiable intangible assets $ 1,260
Business Acquisition, Pro Forma Information [Table Text Block]	The basic and diluted shares outstanding used to calculate the pro forma net income (loss) per share amounts presented below have been adjusted to assume shares issued at the closing of the acquisition of the Farncombe Entities were outstanding since the beginning of fiscal 2014. Dollars in thousands except per share data Thirteen Weeks Ended Thirty-Nine Weeks Ended October 3, October 3, 2015 September 27, 2014 2015 September 27, 2014 Revenue $ 22,415 $ 22,822 $ 65,841 $ 64,252 Net income (loss) $ (234) $ 624 $ (3,241) $ (1,597) Net income (loss) per share $ (0.03) $ 0.07 $ (0.37) $ (0.19) Weighted-average shares used in calculation of pro forma net (loss) income per share: Basic shares outstanding 8,777 8,543 8,742 8,310 Diluted shares outstanding 8,777 8,866 8,742 8,310

Strategic Alliance and Invest20

Strategic Alliance and Investment by Elutions, Inc. (Tables)	9 Months Ended
	Oct. 03, 2015
Investments, All Other Investments [Abstract]
Schedule Of Fair Value Assumptions And Methodology [Table Text Block]	The following table sets forth the Level 3 inputs to the binomial lattice model that were used to determine the fair value of the Note and the Holder Redemption Option: October 3, 2015 January 3, 2015 Common stock price $ 2.25 $ 4.25 Dividend yield 0.0 % 0.0 % Expected term 1.0 years 1.75 years Risk-free interest rate 0.9 % 1.5 % Estimated stock volatility 45.0 % 45.0 %
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	As of October 3, 2015, liabilities recorded at fair value on a recurring basis consist of the following (in thousands): Quoted prices in Significant other Significant other active markets observable inputs unobservable inputs Total Level 1 Level 2 Level 3 Holder Redemption Option $ 948 - - $ 948
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following table summarizes the year-to-date changes to the fair value of the Holder Redemption Option, which is a Level 3 liability (in thousands): Holder Redemption Option Fair value at January 3, 2015 $ 337 Total unrealized losses 611 Fair value at October 3, 2015 $ 948

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Oct. 03, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	The changes in the carrying amount of goodwill for the thirty-nine weeks ended October 3, 2015 are as follows (in thousands): North America EMEA Total Balance as of January 3, 2015 $ 3,947 $ 4,068 $ 8,015 Acquisition - 3,434 3,434 Changes in foreign currency exchange rates - (215) (215) Balance as of October 3, 2015 $ 3,947 $ 7,287 $ 11,234
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The following table summarizes the major classes of intangible assets as of October 3, 2015. No intangible assets were recorded as of January 3, 2015. Gross Carrying Accumulated Amount Amortization (in thousands) Identifiable Intangible Assets Tradename $ 88 $ (29) Non-compete agreements 58 (2) Customer relationships 1,079 (50) Total identifiable intangible assets $ 1,225 $ (81)
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The following table outlines the estimated future amortization expense related to amortizing intangible assets as of October 3, 2015. (in thousands) 2015 (October 4, 2015 – January 2, 2016) $ 139 2016 332 2017 323 2018 323 2019 27 $ 1,144

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Oct. 03, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule Of Valuation Techniques For Market Condition Stock Option Award By Vesting Tranche [Table Text Block]	The fair value and derived service periods calculated for this market condition stock option award by vesting tranche were as follows: Grant Date Fair Derived Service Period Value Per Share (in Trading Days) $4.00 market condition tranche $ 1.95 151 $5.00 market condition tranche $ 1.95 262 $6.00 market condition tranche $ 1.99 362
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair value of the components of the Put Option was calculated using the Black-Scholes model using the following assumptions. Issuance Date Common stock price $ 3.30 Dividend yield 0.0 % Exercise price of put option $ 4.50 Expected term 0.78 years Risk-free interest rate 0.20 % Estimated stock volatility 55 %
Service-Based Stock Option Awards [Member]
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Service-Based Stock Option Awards - A summary of the service-based stock option activity under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Exercise Shares Price Outstanding at January 3, 2015 307,753 $ 8.54 Exercised (7,500) 1.55 Forfeited/cancelled (48,700) $ 11.70 Outstanding at October 3, 2015 251,553 $ 8.14 Options vested and expected to vest at October 3, 2015 244,053 $ 8.26 Options exercisable at October 3, 2015 214,052 $ 8.87
Market Condition Stock Option Awards [Member]
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Market Condition Stock Option Awards - A summary of the market condition stock option activity under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Exercise Shares Price Outstanding at January 3, 2015 - $ - Granted 200,000 $ 3.34 Outstanding at October 3, 2015 200,000 $ 3.34 Options vested and expected to vest at October 3, 2015 200,000 $ 3.34 Options exercisable at October 3, 2015 - $ -
Service Based Non vested Share Awards [Member]
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	Service-Based Non-vested Share Awards - A summary of the status of service-based non-vested share awards issued under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Grant Date Fair Value per Shares share Outstanding at January 3, 2015 81,000 $ 3.93 Vested (81,000) $ 3.93 Outstanding at October 3, 2015 - $ -
Performance Based Non vested Share Awards [Member]
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	Performance-Based Non-vested Share Awards - A summary of the status of performance-based non-vested share awards issued under the Equity Plan, as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Grant Date Fair Value per Shares share Outstanding at January 3, 2015 652,999 $ 3.19 Granted 58,940 3.17 Vested (63,406) $ 3.26 Forfeited (362,566) $ 3.21 Outstanding at October 3, 2015 285,967 $ 3.15
Supplemental Stock Plan 2000 [Member]
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of the option activity under the Company's 2000 Supplemental Stock Plan (the "Supplemental Stock Plan") as of October 3, 2015 and changes during the thirty-nine weeks then ended is presented below: Weighted Average Exercise Shares Price Outstanding at January 3, 2015 82,600 $ 11.33 Forfeited/cancelled (25,700) $ 11.28 Outstanding at October 3, 2015 56,900 $ 11.36 Options vested and exercisable at October 3, 2015 56,900 $ 11.36

Supplemental Balance Sheet In23

Supplemental Balance Sheet Information (Tables)	9 Months Ended
	Oct. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Accrued payroll, bonuses and related expenses and Other accrued liabilities consist of the following (amounts in thousands): October 3, 2015 January 3, 2015 Accrued payroll, bonuses and related expenses Accrued payroll $ 983 $ 385 Accrued bonuses 2,065 2,482 Accrued payroll taxes 630 437 Accrued vacation 710 360 Accrued severance 310 100 Other 346 135 $ 5,044 $ 3,899 Other accrued liabilities Sales and value-added taxes payable $ 364 $ 382 Lease termination liability 105 - Put option liability 507 - Accrued income taxes 271 - Other 467 604 $ 1,714 $ 986

Business Segments and Major C24

Business Segments and Major Customers (Tables)	9 Months Ended
	Oct. 03, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	For additional discussion of the arbitration costs, see Note 11, Commitments and Contingencies, in the Notes to the Consolidated Financial Statements included in Item 8, Consolidated Financial Statements, of the 2014 Form 10-K. Summarized financial information concerning the Company's reportable segments is shown in the following table (amounts in thousands): Not Allocated Strategic to North America EMEA Alliances Segments Total As of and for the thirty-nine weeks ended October 3, 2015: Revenues $ 24,227 $ 31,541 $ 376 $ - $ 56,144 Income (loss) from operations 5,428 3,942 (977) (12,107) (3,714) Total assets $ 6,690 $ 11,719 $ 2,769 $ 26,887 $ 48,065 As of and for the thirteen weeks ended October 3, 2015: Revenues $ 8,837 $ 12,198 $ 170 $ - $ 21,205 Income (loss) from operations 2,302 1,588 (118) $ (4,250) (478) As of the fiscal year ended January 3, 2015 Total assets $ 7,398 $ 6,099 $ 3,030 $ 25,749 $ 42,276 As of and for the thirty-nine weeks ended September 27, 2014: Revenues $ 25,806 $ 27,183 $ - $ - $ 52,989 Income (loss) from operations 6,895 5,091 (874) (11,715) (603) Total assets $ 7,610 $ 13,420 $ 3,000 $ 24,049 $ 48,079 As of and for the thirteen weeks ended September 27, 2014: Revenues $ 9,572 $ 9,760 $ - $ - $ 19,332 Income (loss) from operations 2,920 1,769 (352) (3,499) 838
Schedule of Revenue from External Customers by Geographical Areas [Table Text Block]	In accordance with the provisions of FASB ASC 280-10, revenues earned in the United States and internationally based on the location where the services are performed are shown in the following table (amounts in thousands): For the Thirteen Weeks For the Thirty-nine Weeks Ended Ended October 3, September 27, October 3, September 27, 2015 2014 2015 2014 United States $ 9,007 $ 9,507 $ 24,603 $ 25,531 International: United Kingdom 11,764 9,106 30,206 25,401 Other 434 719 1,335 2,057 Total $ 21,205 $ 19,332 $ 56,144 $ 52,989
Long-lived Assets by Geographic Areas [Table Text Block]	In accordance with the provisions of FASB ASC 280-10, long-lived assets, excluding intangible assets, by geographic area are shown in the following table (amounts in thousands): Long-Lived Assets October 3, January 3, 2015 2015 United States $ 2,766 $ 1,673 United Kingdom 300 230 France 12 - Total $ 3,078 $ 1,903
Schedule of Revenue and Accounts Receivable by Major Customers by Reporting Segments [Table Text Block]	Major customers in terms of significance to Cartesian’s revenues (i.e. in excess of 10% of revenues) and accounts receivable were as follows (amounts in thousands): Revenues For the thirty-nine weeks For the thirty-nine weeks ended October 3, 2015 ended September 27, 2014 North North America EMEA America EMEA Customer A $ 14,464 $ 17,316 Customer B $ 11,961 $ 3,746 Customer C $ 10,275 $ 8,937 Revenues For the thirteen weeks For the thirteen weeks ended October 3, 2015 ended September 27, 2014 North North America EMEA America EMEA Customer A $ 5,094 $ 5,569 Customer B $ 3,969 $ 2,488 Customer C $ 3,447 $ 3,105 Accounts Receivable As of As of October 3, 2015 September 27, 2014 Customer A $ 2,413 $ 9,033 Customer B $ 4,773 $ 2,968 Customer C $ 1,831 $ 3,352

Basis of Reporting (Details)

Basis of Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Basic EPS
Net income available to common stockholders		$ 430,000
Weighted Average Number of Shares Outstanding, Basic, Total	8,667,000	7,954,000	8,313,000	7,722,000
Earnings Per Share, Basic	$ (0.13)	$ 0.05	$ (0.59)	$ (0.14)
Effect of Dilutive Securities
Amount Of Dilutive Securities Warrants		$ 0
Dilutive Securities, Effect on Basic Earnings Per Share, Options and Restrictive Stock Units		0
Amount Of Dilutive Securities Non-vested Shares		0
Diluted EPS
Income available to common stockholders		$ 430,000
Weighted Average Number of Shares Outstanding, Diluted	8,667,000	8,252,000	8,313,000	7,722,000
Earnings Per Share, Diluted	$ (0.13)	$ 0.05	$ (0.59)	$ (0.14)
Warrants [Member]
Effect of Dilutive Securities
Weighted Average Number Diluted Shares Outstanding Adjustment		216,000
Stock Options [Member]
Effect of Dilutive Securities
Weighted Average Number Diluted Shares Outstanding Adjustment		5,000
Non Vested Shares [Member]
Effect of Dilutive Securities
Weighted Average Number Diluted Shares Outstanding Adjustment		77,000

Basis of Reporting (Details Tex

Basis of Reporting (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Accounting Policies [Line Items]
Implementation Costs	$ 623,000	$ 87,000	$ 739,000	$ 316,000
Research and Development Expense, Software (Excluding Acquired in Process Cost)	198,000	224,000	607,000	788,000
Foreign Currency Transaction Gain (Loss), before Tax	199,000	209,000	222,000	246,000
Inventory, Net	2,700,000		2,700,000		$ 3,000,000
Trade Receivables, Third Party	19,700,000		19,700,000		6,400,000
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax	5,300,000		5,300,000		$ 4,600,000
Inventory, Finished Goods, Gross	3,000,000		3,000,000
Inventory Adjustments, Total	300,000		300,000
Capitalized Software Development Costs For Internal Use	145,000	$ 263,000	511,000	$ 263,000
Gain (Loss) on Sale of Accounts Receivable	$ 41,000		$ 127,000
Stock Compensation Plan [Member]
Accounting Policies [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	78,234		81,951	209,639

Acquisition (Details)

Acquisition (Details) - Farncombe Entities [Member] $ in Thousands	9 Months Ended
	Oct. 03, 2015USD ($)
Cash paid at closing	$ 1,015
Equity issued at closing	2,036
Fair value of contingent consideration	1,921
Working capital adjustment	2,485
Total preliminary purchase price	$ 7,457

Acquisition (Details 1)

Acquisition (Details 1) - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015
Goodwill	$ 11,234	$ 8,015
Farncombe Entities [Member]
Cash	1,378
Accounts receivable, net	4,627
Other current assets	191
Other non-current assets	137
Accounts payable	(1,874)
Accrued payroll and related expenses	(796)
Other current liabilities	(636)
Non-current deferred tax liability	(264)
Intangible assets	1,260
Goodwill	3,434
Net assets acquired	$ 7,457

Acquisition (Details 2)

Acquisition (Details 2) $ in Thousands	9 Months Ended
	Oct. 03, 2015USD ($)
Finite-lived Intangible Assets Acquired	$ 1,260
Noncompete Agreements [Member]
Finite-lived Intangible Assets Acquired	$ 60
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years 6 months
Customer Relationships [Member]
Finite-lived Intangible Assets Acquired	$ 1,110
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years 6 months
Trade Name [Member]
Finite-lived Intangible Assets Acquired	$ 90
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	6 months

Acquisition (Details 3)

Acquisition (Details 3) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Revenue	$ 22,415	$ 22,822	$ 65,841	$ 64,252
Net income (loss)	$ (234)	$ 624	$ (3,241)	$ (1,597)
Net income (loss) per share	$ (0.03)	$ 0.07	$ (0.37)	$ (0.19)
Weighted-average shares used in calculation of pro forma net (loss) income per share:
Basic shares outstanding	8,777	8,543	8,742	8,310
Diluted shares outstanding	8,777	8,866	8,742	8,310

Acquisition (Details Textual)

Acquisition (Details Textual)	1 Months Ended		3 Months Ended		9 Months Ended
	Jul. 22, 2015USD ($)shares	Jul. 22, 2015GBP (£)shares	Oct. 03, 2015USD ($)	Sep. 27, 2014USD ($)	Oct. 03, 2015USD ($)	Oct. 03, 2015GBP (£)	Sep. 27, 2014USD ($)	Jan. 03, 2015USD ($)
Purchase Price Related to Working Capital Adjustment					$ 1,100,000	£ 743,753
Finite-lived Intangible Assets Acquired					1,260,000
Business Combination, Contingent Consideration, Liability, Noncurrent			$ 1,899,000		1,899,000			$ 0
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	588,567	588,567
Percentage of Business Acquisition Purchase Price		30.00%
Exchange Rate Utilized	based on an exchange rate of 1.000= US$1.556	based on an exchange rate of 1.000= US$1.556
Net Income (Loss) Attributable to Parent, Total			(1,135,000)	$ 430,000	(4,921,000)		$ (1,057,000)
Amortization of Acquisition Costs			83,000	$ 105,000	248,000		$ 315,000
Acquisition Costs Incurred And Expensed					656,000
Purchase Agreement [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 2,000,000	£ 1,308,186			2,100,000	£ 654,093
Payments to Acquire Businesses, Gross		654,093			1,000,000
Business Combination, Contingent Consideration, Liability, Noncurrent			1,899,000		1,899,000
Business Combination, Consideration Transferred, Total	$ 6,800,000	£ 4,360,620
Farncombe Entities [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					2,036,000
Payments to Acquire Businesses, Gross					1,015,000
Business Combination, Consideration Transferred, Total					7,457,000
Revenue, Net, Total			2,900,000		2,900,000
Net Income (Loss) Attributable to Parent, Total			200,000		200,000
Cash [Member]
Percentage of Business Acquisition Purchase Price		15.00%
Selling, General and Administrative Expenses [Member]
Business Combination, Acquisition Related Costs			364,000		$ 656,000
Selling, General and Administrative Expenses [Member] | Cash [Member]
Change in Earn-out Liability			$ 22,000
Earn Out Consideration [Member]
Percentage of Business Acquisition Purchase Price		40.00%
Business Acquisition Potential Cash Payment | £		£ 719,483
Business Acquisition Shares issuable | shares		461,055
Business Combination, Contingent Consideration Arrangements, Basis for Amount	Amounts, if any, payable under the Earn-Out are based upon the amounts of specified revenues attributable to the Farncombe Entities after June 1, 2015 through July 22, 2017	Amounts, if any, payable under the Earn-Out are based upon the amounts of specified revenues attributable to the Farncombe Entities after June 1, 2015 through July 22, 2017
Earn Out Consideration [Member] | Purchase Agreement [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 1,600,000	£ 1,024,765

Strategic Alliance and Invest32

Strategic Alliance and Investment by Elutions, Inc. (Details) - Issuance Date [Member] - $ / shares	9 Months Ended	12 Months Ended
	Oct. 03, 2015	Jan. 03, 2015
Fair Value Assumptions And Methodology [Line Items]
Common stock price	$ 2.25	$ 4.25
Dividend yield	0.00%	0.00%
Expected term	1 year	1 year 9 months
Risk-free interest rate	0.90%	1.50%
Estimated stock volatility	45.00%	45.00%

Strategic Alliance and Invest33

Strategic Alliance and Investment by Elutions, Inc. (Details 1) - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Holder Redemption Option	$ 948	$ 337
Holder Redemption Option [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Holder Redemption Option	948
Holder Redemption Option [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Holder Redemption Option	0
Holder Redemption Option [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Holder Redemption Option	0
Holder Redemption Option [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Holder Redemption Option	$ 948

Strategic Alliance and Invest34

Strategic Alliance and Investment by Elutions, Inc. (Details 2) - Holder Redemption Option [Member] $ in Thousands	9 Months Ended
	Oct. 03, 2015USD ($)
Fair Value Instrument [Line Items]
Fair value at January 3, 2015	$ 337
Total unrealized losses	611
Fair value at October 3, 2015	$ 948

Strategic Alliance and Invest35

Strategic Alliance and Investment by Elutions, Inc. (Details Textual) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Mar. 29, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Increase (Decrease) in Derivative Liabilities	$ 506,000	$ 130,000		$ 611,000	$ 238,000
Costs Related To Transaction					512,000
Transaction Costs Allocated To Liabilities					345,000
Transaction Costs Allocated To Equities					167,000
Amortization of Debt Discount (Premium)			$ 1,265,000,000	0	1,265,000
Notes Payable, Current	3,269,000			$ 3,269,000		$ 3,269,000
Non Convertible Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage						7.825%
Debt Instrument Debt Default Interest Rate Percentage						9.825%
Debt Instrument, Maturity Date				Mar. 18, 2019		Mar. 18, 2019
Notes Payable, Current	3,269,000			$ 3,269,000		$ 3,269,000
Notes Payable, Fair Value Disclosure	$ 3,070,000			$ 3,070,000		$ 3,089,000
Incentive Warrant [Member]
Warrants Issued to Purchase Common Stock						3,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	6,384			36,677
Share Based Compensation Arrangement By Share Based Payment Award Vested Shares Recognized Expenses	$ 10,000			$ 57,000
Holder Redemption Option [Member]
Increase (Decrease) in Derivative Liabilities	$ 506,000
Elutions, Inc [Member]
Debt Instrument, Face Amount						$ 3,268,664
Elutions, Inc [Member] | Inventories [Member]
Payment To Acquire Inventory		3,000,000
Purchase Obligation, Total		$ 3,000,000			$ 3,000,000
Elutions, Inc [Member] | Non Convertible Promissory Note [Member] | Strategic Alliance and Investment [Member]
Debt Instrument, Face Amount						$ 3,268,664
Price Per Share Of Stock On Tracking Warrant						$ 5.50
Elutions, Inc [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues						609,756
Shares Issued, Price Per Share						$ 3.28
Stock Issued During Period, Value, New Issues						$ 2,000,000
Elutions, Inc [Member] | Tracking Warrant [Member]
Warrants Issued During Period Exercise Price						$ 3.28
Price Per Share Of Stock On Tracking Warrant						$ 5.50
Warrants Issued to Purchase Common Stock						996,544
Elutions, Inc [Member] | Tracking Warrant [Member] | Strategic Alliance and Investment [Member]
Warrants Issued During Period Exercise Price						$ 3.28
Price Per Share Of Stock On Tracking Warrant						$ 5.50
Warrants Issued During Period Expiration Date				Mar. 18, 2020
Warrants Issued to Purchase Common Stock						996,544
Elutions, Inc [Member] | Incentive Warrant [Member]
Warrants Issued During Period Exercise Price Increases Per Year						$ 0.25
Warrants Issued During Period Expiration Date				Mar. 18, 2020		Mar. 18, 2020
Warrants Issued to Purchase Common Stock						3,400,000
Elutions, Inc [Member] | Incentive Warrant [Member] | Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.85			$ 3.85		$ 3.85
Elutions, Inc [Member] | Incentive Warrant [Member] | Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.85			$ 4.85		$ 4.85

Goodwill and Intangible Asset36

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 03, 2015	Oct. 03, 2015
Goodwill [Line Items]
Balance as of January 3, 2015		$ 8,015
Acquisition		3,434
Changes in foreign currency exchange rates		(215)
Balance as of October 3, 2015	$ 11,234	11,234
North America [Member]
Goodwill [Line Items]
Balance as of January 3, 2015		3,947
Acquisition	0
Changes in foreign currency exchange rates		0
Balance as of October 3, 2015	3,947	3,947
EMEA [Member]
Goodwill [Line Items]
Balance as of January 3, 2015		4,068
Acquisition		3,434
Changes in foreign currency exchange rates		(215)
Balance as of October 3, 2015	$ 7,287	$ 7,287

Goodwill and Intangible Asset37

Goodwill and Intangible Assets (Details 1) $ in Thousands	Oct. 03, 2015USD ($)
Identifiable Intangible Assets
Finite Lived Intangible Assets Gross	$ 1,225
Finite Lived Intangible Assets Accumulated Amortization
Finite-Lived Intangible Assets, Accumulated Amortization	(81)
Noncompete Agreements [Member]
Identifiable Intangible Assets
Finite Lived Intangible Assets Gross	58
Finite Lived Intangible Assets Accumulated Amortization
Finite-Lived Intangible Assets, Accumulated Amortization	(2)
Customer Relationships [Member]
Identifiable Intangible Assets
Finite Lived Intangible Assets Gross	1,079
Finite Lived Intangible Assets Accumulated Amortization
Finite-Lived Intangible Assets, Accumulated Amortization	(50)
Trade Names [Member]
Identifiable Intangible Assets
Finite Lived Intangible Assets Gross	88
Finite Lived Intangible Assets Accumulated Amortization
Finite-Lived Intangible Assets, Accumulated Amortization	$ (29)

Goodwill and Intangible Asset38

Goodwill and Intangible Assets (Details 2) $ in Thousands	Oct. 03, 2015USD ($)
Schedule Of Finite Lived Intangible Assets Future Amortization Expense [Line Items]
2015 (October 4, 2015 - January 2, 2016)	$ 139
2,016	332
2,017	323
2,018	323
2,019	27
Finite-Lived Intangible Assets, Net, Total	$ 1,144

Goodwill and Intangible Asset39

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 03, 2015	Oct. 03, 2015	Sep. 27, 2014
Goodwill [Line Items]
Amortization of Intangible Assets	$ 83	$ 83	$ 0

Share-Based Compensation (Detai

Share-Based Compensation (Details)	9 Months Ended
	Oct. 03, 2015$ / sharesshares
Equity Incentive Plan 1998 [Member] | Market Condition Stock Option Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding (in shares) | shares	0
Shares, Granted (in shares) | shares	200,000
Shares, Outstanding (in shares) | shares	200,000
Shares, Options vested and expected to vest (in shares) | shares	200,000
Shares, Options exercisable (in shares) | shares	0
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 0
Weighted Average Exercise Price, Granted (in dollars per share)	3.34
Weighted Average Exercise Price, Outstanding (in dollars per share)	3.34
Weighted Average Exercise Price, Options vested and expected to vest (in dollars per share)	3.34
Weighted Average Exercise Price, Options exercisable (in dollars per share)	$ 0
Equity Incentive Plan 1998 [Member] | Service-Based Stock Option Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding (in shares) | shares	307,753
Shares, Exercised (in shares) | shares	(7,500)
Shares, Forfeited/cancelled (in shares) | shares	(48,700)
Shares, Outstanding (in shares) | shares	251,553
Shares, Options vested and expected to vest (in shares) | shares	244,053
Shares, Options exercisable (in shares) | shares	214,052
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 8.54
Weighted Average Exercise Price, Exercised (in dollars per share)	1.55
Weighted Average Exercise Price, Forfeited/cancelled (in dollars per share)	11.70
Weighted Average Exercise Price, Outstanding (in dollars per share)	8.14
Weighted Average Exercise Price, Options vested and expected to vest (in dollars per share)	8.26
Weighted Average Exercise Price, Options exercisable (in dollars per share)	$ 8.87
Supplemental Stock Plan 2000 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding (in shares) | shares	82,600
Shares, Forfeited/cancelled (in shares) | shares	(25,700)
Shares, Outstanding (in shares) | shares	56,900
Shares, Options vested and expected to vest (in shares) | shares	56,900
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 11.33
Weighted Average Exercise Price, Forfeited/cancelled (in dollars per share)	11.28
Weighted Average Exercise Price, Outstanding (in dollars per share)	11.36
Weighted Average Exercise Price, Options vested and expected to vest (in dollars per share)	$ 11.36

Share-Based Compensation (Det41

Share-Based Compensation (Details 1)	9 Months Ended
	Oct. 03, 2015$ / shares
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Exercise Price, Beginning Balance	$ 1.95
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	151 days
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Exercise Price, Beginning Balance	$ 1.95
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	262 days
Share-based Compensation Award, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Exercise Price, Beginning Balance	$ 1.99
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	362 days

Share-Based Compensation (Det42

Share-Based Compensation (Details 2) - Equity Incentive Plan 1998 [Member]	9 Months Ended
	Oct. 03, 2015$ / sharesshares
Service Based Non vested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding (in shares) | shares	81,000
Shares, Vested (in shares) | shares	(81,000)
Shares, Outstanding (in shares) | shares	0
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 3.93
Weighted Average Grant Date Fair Value, Vested (in dollars per share)	3.93
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 0
Performance Based Non vested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding (in shares) | shares	652,999
Shares, Granted (in shares) | shares	58,940
Shares, Vested (in shares) | shares	(63,406)
Shares, Forfeited (in shares) | shares	(362,566)
Shares, Outstanding (in shares) | shares	285,967
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 3.19
Weighted Average Grant Date Fair Value, Granted (in dollars per share)	3.17
Weighted Average Grant Date Fair Value, Vested (in dollars per share)	3.26
Weighted Average Grant Date Fair Value, Forfeited (in dollars per share)	3.21
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 3.15

Share-Based Compensation (Det43

Share-Based Compensation (Details 3)	9 Months Ended
	Oct. 03, 2015$ / shares
Chief Executive Officer [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected term	9 months 11 days
Put Option [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Common stock price	$ 3.30
Put Option [Member] | Chief Executive Officer [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Common stock price	$ 3.30
Dividend yield	0.00%
Exercise price of put option	$ 4.50
Risk-free interest rate	0.20%
Estimated stock volatility	55.00%

Share-Based Compensation (Det44

Share-Based Compensation (Details Textual) - USD ($)	Jun. 03, 2015	Mar. 10, 2014	Apr. 08, 2013	Nov. 30, 2015	Jul. 22, 2015	Jun. 16, 2015	Oct. 03, 2015	Apr. 04, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense							$ 65,000		$ 274,000	$ 511,000	$ 720,000
Earnings Before Income Tax And Dividends			$ 14,000,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense							10,000		18,000	30,000	43,000
Share-based Compensation, Total										511,000	723,000
Other Accrued Liabilities, Current							1,714,000		986,000	1,714,000	986,000	$ 986,000
Share-based Compensation Arrangement by Share-based Payment Award, Description					If the vesting percentage is less than 100% on the vesting date, that percentage of the non-vested stock that does not vest of the vesting date shall be forfeited.
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Option Vesting upon Price Target						75,000
Share Price Target						$ 4
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Option Vesting upon Price Target						75,000
Share Price Target						$ 5
Share-based Compensation Award, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Option Vesting upon Price Target						50,000
Share Price Target						$ 6
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense							12,000		24,000	50,000	53,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized							26,000			$ 26,000		78,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										21 months
Put Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total										$ 168,000,000
Option Indexed to Issuer's Equity, Strike Price										$ 4.50
Other Accrued Liabilities, Current							$ 507,000			$ 507,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders' Equity, Period Increase (Decrease), Total										$ 372,000
Share Price							$ 3.30			$ 3.30
Put Option Issued	112,692
Put Option Issued, Strike Price	$ 4.50						$ 1.49			$ 1.49
Put Option Expiration	Mar. 15, 2016
Put Option [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price				$ 4.50
Put Option Exercise Amount				$ 405,000
Number Of Options Exercised				90,000
Call Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Call Option Value							$ 33,000			$ 33,000
Call Option Par Value							$ 0.29			$ 0.29
Executive Officers And Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			800,000
Two Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					58,940
Service Based Non vested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense									79,000	$ 54,000	175,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options												$ 54,000
Performance Based Non vested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Granted (in dollars per share)		$ 3.93					$ 3.14			$ 3.14
Allocated Share-based Compensation Expense							$ (63,000)		$ 165,000	$ 90,000	$ 473,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										13 months
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options							500,000			$ 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		40,000
Earnings Before Income Tax And Dividends		$ 10,500,000
Market Condition Stock Option Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense							114,000			136,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized							$ 256,000			$ 256,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition										14 months
Equity Incentive Plan 1998 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Increases Decreases in Period								500,000
Cumulative Number Of Shares Of Common Stock Available For Issuance Before Amendment							2,305,659			2,305,659
Cumulative Number Of Shares Of Common Stock Available For Issuance After Amendment							2,805,659			2,805,659
Equity Incentive Plan 1998 [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross											90,000
Equity Incentive Plan 1998 [Member] | Market Condition Stock Option Award [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										200,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price										$ 3.34

Supplemental Balance Sheet In45

Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015	Sep. 27, 2014
Accrued payroll, bonuses and related expenses
Accrued payroll	$ 983	$ 385
Accrued bonuses	2,065	2,482
Accrued payroll taxes	630	437
Accrued vacation	710	360
Accrued severance	310	100
Other	346	135
Employee-related Liabilities, Current	5,044	3,899	$ 3,899
Other accrued liabilities
Sales and value-added taxes payable	364	382
Lease termination liability	105	0
Put option liability	507	0
Accrued income taxes	271	0
Other	467	604
Other Accrued Liabilities, Current	$ 1,714	$ 986	$ 986

Business Segments and Major C46

Business Segments and Major Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Segment Reporting Information [Line Items]
Revenues	$ 21,205	$ 19,332	$ 56,144	$ 52,989
Income (loss) from operations	(478)	838	(3,714)	(603)
Total assets	48,065	48,079	48,065	48,079	$ 42,276
North America [Member]
Segment Reporting Information [Line Items]
Revenues	8,837	9,572	24,227	25,806
Income (loss) from operations	2,302	2,920	5,428	6,895
Total assets	6,690	7,610	6,690	7,610	7,398
EMEA [Member]
Segment Reporting Information [Line Items]
Revenues	12,198	9,760	31,541	27,183
Income (loss) from operations	1,588	1,769	3,942	5,091
Total assets	11,719	13,420	11,719	13,420	6,099
Strategic Alliances [Member]
Segment Reporting Information [Line Items]
Revenues	170	0	376	0
Income (loss) from operations	(118)	(352)	(977)	(874)
Total assets	2,769	3,000	2,769	3,000	3,030
Unallocated Amount To Segment [Member]
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Income (loss) from operations	(4,250)	(3,499)	(12,107)	(11,715)
Total assets	$ 26,887	$ 24,049	$ 26,887	$ 24,049	$ 25,749

Business Segments and Major C47

Business Segments and Major Customers (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Segment Reporting Information [Line Items]
Revenues	$ 21,205	$ 19,332	$ 56,144	$ 52,989
United States [Member]
Segment Reporting Information [Line Items]
Revenues	9,007	9,507	24,603	25,531
United Kingdom [Member]
Segment Reporting Information [Line Items]
Revenues	11,764	9,106	30,206	25,401
Other [Member]
Segment Reporting Information [Line Items]
Revenues	$ 434	$ 719	$ 1,335	$ 2,057

Business Segments and Major C48

Business Segments and Major Customers (Details 2) - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 3,078	$ 1,903
France [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	12	0
United States [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	2,766	1,673
United Kingdom [Member]
Segment Reporting Information [Line Items]
Long-Lived Assets	$ 300	$ 230

Business Segments and Major C49

Business Segments and Major Customers (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Segment Reporting Information [Line Items]
Revenues	$ 21,205	$ 19,332	$ 56,144	$ 52,989
Accounts Receivable, Net, Current, Total	18,469		18,469		$ 13,527
Customer A [Member]
Segment Reporting Information [Line Items]
Accounts Receivable, Net, Current, Total	2,413	9,033	2,413	9,033
Customer B [Member]
Segment Reporting Information [Line Items]
Accounts Receivable, Net, Current, Total	4,773	2,968	4,773	2,968
Customer C [Member]
Segment Reporting Information [Line Items]
Accounts Receivable, Net, Current, Total	1,831	3,352	1,831	3,352
North America [Member]
Segment Reporting Information [Line Items]
Revenues	8,837	9,572	24,227	25,806
North America [Member] | Customer C [Member]
Segment Reporting Information [Line Items]
Revenues	3,447	3,105	10,275	8,937
EMEA [Member]
Segment Reporting Information [Line Items]
Revenues	12,198	9,760	31,541	27,183
EMEA [Member] | Customer A [Member]
Segment Reporting Information [Line Items]
Revenues	5,094	5,569	14,464	17,316
EMEA [Member] | Customer B [Member]
Segment Reporting Information [Line Items]
Revenues	$ 3,969	$ 2,488	$ 11,961	$ 3,746

Business Segments and Major C50

Business Segments and Major Customers (Details Textual)	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014
Segment Reporting Information [Line Items]
Entity Wide Information Percentage Revenue Contribution Top Ten Customers By Revenue Contribution	86.50%	83.20%	87.90%	83.10%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 03, 2015	Sep. 27, 2014	Oct. 03, 2015	Sep. 27, 2014	Jan. 03, 2015
Deferred Tax Assets And Liabilities [Line Items]
Income Tax Expense (Benefit)	$ 82,000	$ 212,000	$ 372,000	$ (1,312,000)
Deferred Tax Assets, Valuation Allowance	$ 34,000,000		$ 34,000,000		$ 32,100,000
Income Tax Benefit Recognized				$ 1,849,000

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended
	Apr. 04, 2015	Oct. 03, 2015	Jan. 03, 2015
Purchase Commitment [Line Items]
Business Combination, Contingent Consideration, Liability, Current		$ 2,485,000	$ 0
Software [Member]
Purchase Commitment [Line Items]
Long-Term Purchase Commitment, Amount	$ 412,000
Long-term Purchase Commitment, Amount Outstanding		$ 275,000

Common Stock Repurchase Progr53

Common Stock Repurchase Program (Details Textual) - USD ($)	9 Months Ended
	Oct. 03, 2015	Feb. 28, 2014
Equity, Class of Treasury Stock [Line Items]
Stock Repurchase Program, Authorized Amount		$ 2,000,000
Stock Repurchased During Period, Shares	12,809
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 1,969,000
Stock Repurchase During Period Weighted Average Cost	$ 2.44

Exit and Disposal Activities (D

Exit and Disposal Activities (Details Textual) - Property Subject to Operating Lease [Member]	Oct. 03, 2015USD ($)ft²	Jul. 04, 2015USD ($)
Area of Land | ft²	4,823
Discontinued Operation, Liabilities	$ 242,000	$ 256,000
Discontinued Operation, Other accrued liabilities	105,000
Discontinued Operation, Other noncurrent liabilities	$ 137,000