Summer Infant (SUMR) 10-K 4 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Jan. 03, 2015	Feb. 17, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	Summer Infant, Inc.
Entity Central Index Key	1314772
Document Type	10-K
Document Period End Date	3-Jan-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-2
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$33.10
Entity Common Stock, Shares Outstanding		18,440,934
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jan. 03, 2015	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS
Cash and cash equivalents	$1,272	$1,573
Trade receivables, net of allowance for doubtful accounts of $159 and $100 at January 3, 2015 and December 31, 2013 respectively	38,794	34,574
Inventory, net	44,010	38,378
Prepaids and other current assets	2,076	1,890
Deferred tax assets	1,194	832
TOTAL CURRENT ASSETS	87,346	77,247
Property and equipment, net	13,080	14,796
Intangible assets, net	20,679	21,575
Other assets	1,362	1,749
TOTAL ASSETS	122,467	115,367
CURRENT LIABILITIES
Accounts payable	21,878	22,072
Accrued expenses	8,628	9,658
Current portion of long term and capital leases	1,641	1,962
TOTAL CURRENT LIABILITIES	32,147	33,692
Long-term debt, less current portion	57,097	47,756
Other liabilities	2,994	3,289
Deferred tax liabilities	2,378	3,140
TOTAL LIABILITIES	94,616	87,877
STOCKHOLDERS' EQUITY
Preferred Stock, $0.0001 par value, 1,000,000 authorized, none issued or outstanding at January 3, 2015 and December 31, 2013, respectively
Common Stock $0.0001 par value, authorized, issued and outstanding of 49,000,000, 18,415,934, and 18,144,285 at January 3, 2015 and 49,000,000, 18,257,924, and 17,986,275 at December 31, 2013, respectively	2	2
Treasury Stock at cost (271,649 shares at January 3, 2015 and December 31, 2013)	-1,283	-1,283
Additional paid-in capital	74,954	73,715
Accumulated deficit	-44,412	-44,167
Accumulated other comprehensive loss	-1,410	-777
TOTAL STOCKHOLDERS' EQUITY	27,851	27,490
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$122,467	$115,367

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jan. 03, 2015	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Condensed Consolidated Balance Sheets
Trade receivables, allowance for doubtful accounts (in dollars)	$159	$100
Preferred Stock, par value (in dollars per share)	$0.00	$0.00
Preferred Stock, authorized	1,000,000	1,000,000
Preferred Stock, issued	0	0
Preferred Stock, outstanding	0	0
Common Stock, par value (in dollars per share)	$0.00	$0.00
Common Stock, authorized	49,000,000	49,000,000
Common Stock, issued	18,415,934	18,257,924
Common Stock, outstanding	18,144,285	17,986,275
Treasury Stock at cost, shares	271,649	271,649

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Condensed Consolidated Statements of Operations
Net sales	$205,359	$208,173
Cost of goods sold	138,418	143,166
Gross profit	66,941	65,007
General and administrative expenses	40,273	38,022
Selling expenses	18,437	20,839
Depreciation and amortization	5,548	6,280
Operating income (loss)	2,683	-134
Interest expense, net	3,455	3,999
Loss before provision for income taxes	-772	-4,133
(Benefit) for income taxes	-527	-1,318
NET LOSS	($245)	($2,815)
Net loss per share BASIC (in dollars per share)	($0.01)	($0.16)
Weighted average shares outstanding BASIC (in shares)	18,060,799	17,929,734
Net loss per share DILUTED (in dollars per share)	($0.01)	($0.16)
Weighted average shares outstanding DILUTED (in shares)	18,060,799	17,929,734

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Loss (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Condensed Consolidated Statements of Comprehensive Loss
Net loss	($245)	($2,815)
Other comprehensive loss:
Changes in foreign currency translation adjustments	-633	-573
Comprehensive loss	($878)	($3,388)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Cash flows from operating activities:
Net loss	($245)	($2,815)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities
Depreciation and amortization	5,548	6,280
Stock-based compensation	1,220	893
Loss on asset disposal		70
Deferred income taxes	-1,130	-715
Changes in assets and liabilities, net of effects of acquisitions:
(Increase) decrease in accounts receivables	-4,622	10,682
(Increase) decrease in inventory	-6,093	11,426
(Increase) decrease in prepaids and other assets	-86	604
Decrease (increase) in other assets	392	-1,744
(Decrease) increase in accounts payable and accrued expenses	-1,260	-5,620
Net cash (used in) provided by operating activities	-6,276	19,061
Cash flows from investing activities:
Acquisitions of property and equipment	-2,733	-3,259
Acquisitions of other intangible assets	-227	-1,114
Proceeds from sale of assets		138
Acquisitions, net of cash acquired		-87
Net cash used in investing activities	-2,960	-4,322
Cash flows from financing activities:
Net borrowings (repayments) of debt	9,021	-15,819
Issuance of common stock upon exercise of stock options	19	32
Net cash (used in) provided by financing activities	9,040	-15,787
Effect of exchange rate changes on cash and cash equivalents	-105	-511
Net decrease in cash and cash equivalents	-301	-1,559
Cash and cash equivalents at beginning of period	1,573	3,132
Cash and cash equivalents at end of period	1,272	1,573
Supplemental disclosure of cash flow information:
Cash paid during the year for interest	3,310	3,428
Cash paid during the year for income taxes	$90	$96

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Common Stock	Additional Paid in Capital	Treasury Stock	Retained Earnings	Accumulated Comprehensive Income (Loss)	Total
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2012	$2	$72,790	($1,283)	($41,352)	($204)	$29,953
Balance (in shares) at Dec. 31, 2012	17,862,296
Increase (Decrease) in Shareholders' Equity
Issuance of common stock upon vesting of restricted shares (in shares)	111,479
Issuance of common stock upon exercise of stock options		32				32
Issuance of common stock upon exercise of stock options (in shares)	12,500
Stock-based compensation		893				893
Net loss				-2,815		-2,815
Foreign currency translation adjustment					-573	-573
Balance at Dec. 31, 2013	2	73,715	-1,283	-44,167	-777	27,490
Balance (in shares) at Dec. 31, 2013	17,986,275
Increase (Decrease) in Shareholders' Equity
Issuance of common stock upon vesting of restricted shares (in shares)	152,010
Issuance of common stock upon exercise of stock options		19				19
Issuance of common stock upon exercise of stock options (in shares)	6,000
Stock-based compensation		1,220				1,220
Net loss				-245		-245
Foreign currency translation adjustment					-633	-633
Balance at Jan. 03, 2015	$2	$74,954	($1,283)	($44,412)	($1,410)	$27,851
Balance (in shares) at Jan. 03, 2015	18,144,285

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jan. 03, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	The Company designs, markets and distributes branded juvenile health, safety and wellness products that are sold globally to large national retailers as well as independent retailers, primarily in North America. The Company currently markets its products in several product categories including monitoring, safety, nursery, baby gear, and feeding products. Most products are sold under our core brand names of Summer®, SwaddleMe®, and Born Free®.
	Basis of Presentation and Principles of Consolidation
	It is the Company's policy to prepare its financial statements on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The consolidated financial statements include the accounts of its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in the consolidation.
	All dollar amounts included in the Notes to Consolidated Financial Statements are in thousands of U.S. dollars except share and per share amounts.
	Change in Fiscal Year
	In December 2014, the Board of Directors approved a change in the Company's fiscal year, from a fiscal year ending on December 31 of each calendar year to a fiscal year ending on the Saturday closest to December 31 of each calendar year. This change is effective with the current fiscal year such that the Company's fiscal year ended on January 3, 2015.
	Summary of Significant Accounting Policies
	Revenue Recognition
	The Company records revenue when all of the following occur: persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Sales are recorded net of provisions for returns and allowances, customer discounts, and other sales related discounts. The Company bases its estimates for discounts, returns and allowances on negotiated customer terms and historical experience. Customers do not have the right to return products unless the products are defective. The Company records a reduction of sales for estimated future defective product deductions based on contractual terms and historical experience.
	Sales incentives or other consideration given by the Company to customers that are considered adjustments of the selling price of products, such as markdowns, are reflected as reductions of revenue. Sales incentives and other consideration that represent costs incurred by the Company for assets or services received, such as the appearance of the Company's products in a customer's national circular ad, are reflected as selling and marketing expenses in the accompanying statements of operations.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. These estimates are based on management's best knowledge of current events and actions the Company may undertake in the future. Accordingly, actual results could differ from those estimates.
	Cash and Cash Equivalents
	Cash flows, cash and cash equivalents include money market accounts and investments with an original maturity of three months or less. At times, the Company possesses cash balances in excess of federally-insured limits.
	Trade Receivables
	Trade receivables are carried at their outstanding unpaid principal balances reduced by an allowance for doubtful accounts. The Company estimates doubtful accounts based on historical bad debts, factors related to specific customers' ability to pay and current economic trends. The Company writes off accounts receivable against the allowance when a balance is determined to be uncollectible. Amounts are considered to be uncollectable based upon historical experience and management's evaluation of outstanding accounts receivable.
	Inventory Valuation
	Inventory is comprised mostly of finished goods and some component parts and is stated at the lower of cost using the first-in, first-out (FIFO) method, or market (net realizable value). The Company regularly reviews slow-moving and excess inventories, and writes down inventories to net realizable value if the ultimate expected net proceeds from the disposals of excess inventory are less than the carrying cost of the merchandise.
	Property and Equipment
	Property and equipment are recorded at cost. The Company owns the tools and molds used in the production of its products by third party manufacturers. Capitalized mold costs include costs incurred for the pre-production design and development of the molds.
	Depreciation is provided over the estimated useful lives of the respective assets using either straight-line or accelerated methods.
	Long-Lived Assets with Finite Lives
	The Company reviews long-lived assets with finite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds both the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition and the assets' fair value. Long-lived assets include property and equipment and finite-lived intangible assets. The amount of impairment loss, if any, is charged by the Company to current operations. For each of the years ended January 3, 2015 and December 31, 2013, no such impairment existed.
	Indefinite-Lived Intangible Assets
	The Company accounts for intangible assets in accordance with accounting guidance that requires that intangible assets with indefinite useful lives be tested annually for impairment and more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company's annual impairment testing is conducted in the fourth quarter of every year.
	The Company tests indefinite-lived intangible assets for impairment by comparing the asset's fair value to its carrying amount. If the fair value is less than the carrying amount, the excess of the carrying amount over fair value is recognized as an impairment charge and the adjusted carrying amount becomes the assets' new accounting basis.
	Management also evaluates the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. If an intangible asset that is not being amortized is subsequently determined to have a finite useful life, it is amortized prospectively over its estimated remaining useful life.
	The Company determined that no impairment existed on its indefinite-lived intangible assets for the years ended January 3, 2015 and December 31, 2013.
	Fair Value Measurements
	The Company follows ASC 820, "Fair Value Measurements and Disclosures" which includes a framework for measuring fair value and expanded related disclosures. Broadly, the framework requires fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The standard established a three-level valuation hierarchy based upon observable and non-observable inputs.
	Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. Preference is given to observable inputs. These two types of inputs create the following fair value hierarchy:
	Level 1—Quoted prices for identical instruments in active markets.
	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3—Significant inputs to the valuation model are unobservable.
	The Company maintains policies and procedures to value instruments using the best and most relevant data available. In addition, the Company utilizes risk management resources that review valuation, including independent price validation.
	The Company's financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses, and short and long-term borrowings. Because of their short maturity, the carrying amounts of cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses and short-term borrowings approximate fair value. The carrying value of long-term borrowings approximates fair value, which is based on quoted market prices or on rates available to the Company for debt with similar terms and maturities.
	Income taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carryforwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence, it is more likely than not that such benefits will be realized.
	The Company follows the appropriate guidance relative to uncertain tax positions. This standard provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Uncertain tax positions must meet a recognition threshold of more-likely-than-not in order for those tax positions to be recognized in the financial statements. For years ended January 3, 2015 and December 31, 2013 the Company had no material uncertain tax positions or unrecognized tax benefits.
	The Company's federal tax return for the year ended December 31, 2009 was audited in 2012 by the Internal Revenue Service and all taxes and interest have been paid. Any tax penalties or interest is recorded as a general and administrative cost in operations. The Company expects no material changes to unrecognized tax positions within the next twelve months.
	Translation of Foreign Currencies
	The assets and liabilities of the Company's European, Canadian, Israeli, and Asian operations have been translated into U.S. dollars at year-end exchange rates and the income and expense accounts of these affiliates have been translated at average rates prevailing during each respective year. Resulting translation adjustments are made to a separate component of stockholders' equity within accumulated other comprehensive loss. Foreign exchange transaction gains and losses are included in the accompanying statements of operations and deemed immaterial.
	Shipping Costs
	Shipping costs to customers are included in selling expenses and amounted to approximately $1,889 and $1,521 for the years ended January 3, 2015 and December 31, 2013, respectively.
	Advertising Costs
	The Company charges advertising costs to selling, general and administration expense as incurred. Advertising expense, which consists primarily of promotional and cooperative advertising allowances provided to customers, was approximately $15,245 and $16,791 for the years ended January 3, 2015 and December 31, 2013, respectively.
	Net Loss Per Share
	Basic earnings per share is calculated by dividing net loss for the period by the weighted average number of common stock outstanding during the period.
	Diluted loss per share for the Company is computed by dividing net loss by the dilutive weighted average shares outstanding which includes: the dilutive impact (using the "treasury stock" method) of "in the money" stock options and unvested restricted shares issued to employees. Options to purchase 1,729,365 and 1,409,412 shares of the Company's common stock and 242,249 and 268,361 of restricted shares were not included in the calculation, due to the fact that these instruments were anti-dilutive for the years ended January 3, 2015 and December 31, 2013, respectively.
	New Accounting Pronouncements
	In May 2014, the FASB issued new accounting guidance related to revenue recognition. This new standard will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition standard provides a unified model to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance will be effective beginning January 1, 2017 and can be applied either retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. The Company is currently evaluating the impact of the adoption of this guidance on its consolidated financial statements.
	Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jan. 03, 2015
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	2. PROPERTY AND EQUIPMENT
	Property and equipment, at cost, consisted of the following:
		For the fiscal year ended
		January 3,		December 31,		Depreciation/
		2015		2013		Amortization Period
	Computer-related	$	6,201	$	5,672	5 years
	Tools, dies prototypes, and molds		28,667		26,372	1 - 5 years
	Building		4,156		4,156	30 years
	Other		5,437		5,584	various
			44,461		41,784
	Less: accumulated depreciation		31,381		26,988
	Property and equipment, net	$	13,080	$	14,796
	Property and equipment included amounts acquired under capital leases of approximately $1,387 and $3,010 at January 3, 2015 and December 31, 2013, respectively, with related accumulated depreciation of approximately $537 and $756, respectively. Total depreciation expense was $4,425 and $5,145 for the fiscal years ended January 3, 2015 and December 31, 2013, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Jan. 03, 2015
INTANGIBLE ASSETS
INTANGIBLE ASSETS	3. INTANGIBLE ASSETS
	Intangible assets
	Intangible assets consisted of the following:
		For the fiscal year ended
		January 3,		December 31,
		2015		2013
	Brand names	$	14,812	$	14,812
	Patents and licenses		3,605		3,378
	Customer relationships		6,946		6,946
	Other intangibles		1,882		1,882
			27,245		27,018
	Less: accumulated amortization		-6,566		-5,443
	Intangible assets, net	$	20,679	$	21,575
	The amortization period for the majority of the intangible assets ranges from 5 to 20 years for those assets that have an estimated life; certain assets have indefinite lives (brand names). Total of intangibles not subject to amortization amounted to $12,308 for the fiscal years ended January 3, 2015 and December 31, 2013, respectively.
	Amortization expense amounted to $1,123 and $1,135 for the fiscal years ended January 3, 2015 and December 31, 2013, respectively. Estimated amortization expense for the next five years is as follows:
	Fiscal Year ending
	2015	$	1,079
	2016		1,079
	2017		1,079
	2018		1,058
	2019		1,050

DEBT

DEBT	12 Months Ended
	Jan. 03, 2015
DEBT
DEBT	4. DEBT
	Credit Facilities
	On February 28, 2013, the Company, along with its subsidiary, Summer Infant (USA), Inc., entered into a new loan and security agreement with Bank of America, N.A. to provide an $80,000, asset-based revolving credit facility (as subsequently amended on November 8, 2013, the "BofA Agreement"). The BofA Agreement replaced the Company's prior credit facility with Bank of America, which was set to expire in December 2013. In conjunction with its entry into the BofA Agreement, the Company also entered into a term loan agreement with Salus Capital Partners, which is described below under "Term Loan."
	BofA Agreement
	The BofA Agreement provides for an $80,000, asset-based revolving credit facility, with a $10,000 letter of credit sub-line facility. The total borrowing capacity is based on a borrowing base, which is defined as 85% of the Company's eligible accounts receivable plus the lesser of (i) 70% of the value of eligible inventory or (ii) 85% of the net orderly liquidation value of eligible inventory, less reserves.
	The scheduled maturity date of loans under the BofA Agreement is February 28, 2018, subject to customary early termination provisions. All obligations under the BofA Agreement are secured by substantially all of the Company's assets, subject to a first priority lien on certain assets held by the lender of the Term Loan as described below. In addition, Summer Infant Canada Limited and Summer Infant Europe Limited, the Company's subsidiaries, are guarantors under the BofA Agreement. Proceeds from the loans under the BofA Agreement were used to satisfy existing debt, pay fees and transaction expenses associated with the closing of the BofA Agreement, pay obligations under the prior BofA Agreement, and were used to make payments on the Term Loan and for other general corporate purposes, including working capital.
	Loans under the BofA Agreement bear interest, at the Company's option, at a base rate or at LIBOR, plus applicable margins based on average quarterly availability under the BofA Agreement and ranging between 1.75% and 2.25% on LIBOR borrowings and 0.25% and 0.75% on base rate borrowings. Interest payments are due monthly, payable in arrears. The Company is also required to pay an annual non-use fee of 0.375% of the unused amounts under the BofA Agreement, as well as other customary fees as are set forth in the BofA Agreement. As of January 3, 2015, the base rate on loans was 4.0% and the LIBOR rate was 2.5%.
	Under the BofA Agreement, the Company is required to comply with certain financial covenants. Prior to the execution of an amendment to the BofA Agreement on November 8, 2013, the Company was required, (i) for the first year of the loan, to maintain and earn a specified minimum, monthly consolidated EBITDA amount, as defined, in the BofA Agreement ("Bank EBITDA"), with such specified amounts increasing over the first twelve months of the loan to a minimum consolidated Bank EBITDA of $12,000 at February 28, 2014, and (ii) beginning with the fiscal quarter ending March 31, 2014, was to maintain a fixed charge coverage ratio of at least 1.0 to 1.0 for each period of four fiscal quarters most recently ended. For purposes of the financial covenants, consolidated Bank EBITDA is defined as net income before interest, taxes, depreciation and amortization, plus certain customary expenses, fees and non-cash charges and minus certain customary non-cash items increasing net income.
	On November 8, 2013, the Company entered into an amendment to the BofA Agreement (the "BofA Amendment"). The BofA Amendment amended the financial covenants in the BofA Agreement to provide that (i) the Company was no longer required to comply with the prior minimum Bank EBITDA covenants for any period ending after September 30, 2013 and (ii) the Company must maintain a trailing twelve month fixed charge coverage ratio of at least 1.0 to 1.0, tested on a monthly basis, from and after September 30, 2013. On December 12, 2014, the BofA agreement was further amended to reflect the Company's change in fiscal year.
	The BofA Agreement contains customary affirmative and negative covenants. Among other restrictions, the Company is restricted in its ability to incur additional debt, make acquisitions or investments, dispose of assets, or make distributions unless in each case certain conditions are satisfied. The BofA Agreement also contains customary events of default, including a cross default with the Term Loan, the occurrence of a material adverse event and the occurrence of a change of control. In the event of a default, all of the Company's obligations and the obligations of its subsidiaries under the BofA Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations would become due and payable.
	The amount outstanding on the BofA Agreement at January 3, 2015 was $45,777. Total borrowing capacity under the BofA Agreement at January 3, 2015 was $54,577 and borrowing availability was $8,800.
	Term Loan
	On February 28, 2013, the Company, along with its subsidiary, Summer Infant (USA), Inc., as borrowers, entered into a term-loan agreement (as subsequently amended on November 8, 2013, the "Term Loan Agreement") with Salus Capital Partners, LLC for a $15,000 term-loan (as subsequently amended, the "Term Loan").
	Proceeds from the Term Loan were used to repay certain existing debt, and to finance the acquisition of working capital assets in the ordinary course of business, capital expenditures, and for other general corporate purposes. The Term Loan is secured by certain of the Company's assets, including a first priority lien on intellectual property, plant, property and equipment, and a pledge of 65% of the ownership interests in certain of the Company's subsidiaries. The Term Loan matures on February 28, 2018. In addition, Summer Infant Canada Limited and Summer Infant Europe Limited, the Company's subsidiaries, are guarantors under the Term Loan Agreement.
	The principal of the Term Loan is being repaid, on a quarterly basis, in installments of $375, commencing with the quarter ending September 30, 2013, until paid in full on termination. The Term Loan bears interest at an annual rate equal to LIBOR, plus 10%, with a LIBOR floor of 1.25%. Interest payments are due monthly, in arrears. As of January 3, 2015, the interest rate on the Term Loan was 11.25%.
	The Term Loan Agreement contains customary affirmative and negative covenants substantially the same as the BofA Agreement described above. In addition, prior to the execution of an amendment to the Term Loan Agreement on November 8, 2013, the Company was required to comply with certain financial covenants, including that the Company (i) meet the same minimum, monthly consolidated Bank EBITDA as set forth in the BofA Agreement and (ii) initially maintain a monthly senior leverage ratio of 1:1. For periods after February 28, 2014, the senior leverage ratio will be based on an annual business plan to be approved by the Company's Board of Directors and will be tested monthly on a trailing twelve month basis. For purposes of the financial covenants in the Term Loan Agreement, the senior leverage ratio was defined as the ratio of (1) all amounts outstanding under the Term Loan Agreement and the BofA Agreement to (2) consolidated Bank EBITDA for the twelve-month period ending as of the last day of the most recently ended fiscal month. The Term Loan Agreement also contains events of default, including a cross default with the BofA Agreement, the occurrence of a material adverse event, the occurrence of a change of control, and the recall of products having a value of $2,000 or more. In the event of a default, all of the Company's obligations and the obligations of its subsidiaries under the Term Loan Agreement may be declared immediately due and payable. For certain events of default relating to insolvency and receivership, all outstanding obligations would become due and payable.
	On November 8, 2013, the Company entered into an amendment to the Term Loan Agreement (the "Term Loan Amendment"). The Term Loan Amendment amended the financial covenants in the Term Loan Agreement to provide that (i) the Company is no longer required to comply with the minimum Bank EBITDA covenants for any period ending after September 30, 2013, (ii) the Company must maintain a trailing twelve month fixed charge coverage ratio of at least 1.0 to1.0, tested on a monthly basis, from and after September 30, 2013, and (iii) commencing February 28, 2014, the Company maintain a trailing twelve month senior leverage ratio, tested on a monthly basis of (a) no more than 6.0 to 1.0 for the periods ending on or before June 30, 2014, (b) no more than 5.5 to 1.0 for periods ending July 1, 2014 through September 30, 2014, and (c) no more than 5.0 to 1.0 for periods following September 30, 2014. On December 31, 2014, the Term Loan agreement was further amended to reflect the Company's change in fiscal year.
	The amount outstanding on the Term Loan at January 3, 2015 was $12,750.
	Aggregate maturities of bank debt related to the BofA credit facility and Term Loan are as follows:
	Fiscal Year ending:
	2015	$	1,500
	2016	$	1,500
	2017	$	1,500
	2018	$	54,027
	Total	$	58,527
	Sale-Leaseback
	On March 24, 2009, Summer Infant (USA), Inc., the Company's wholly owned subsidiary ("Summer USA"), entered into a definitive agreement with Faith Realty II, LLC, a Rhode Island limited liability company ("Faith Realty") (the members of which are Jason Macari, the former Chief Executive Officer of the Company and current director, and his spouse), pursuant to which Faith Realty purchased the corporate headquarters of the Company located at 1275 Park East Drive, Woonsocket, Rhode Island (the "Headquarters"), for $4,052 and subsequently leased the Headquarters back to Summer USA for an annual rent of $390 during the initial seven year term of the lease, payable monthly and in advance. The lease will expire on the seventh anniversary of its commencement, or 2016, unless an option period is exercised by Summer USA. At the end of the initial term, Summer USA will have the opportunity to extend the lease for one additional period of five years. If Summer USA elects to extend the term of the lease for an additional five years, the annual rent for the first two years of the extension term shall be equal to $429 and for the final three years of the extension term shall be equal to $468. In addition, during the first six months of the last lease year of the initial term of the lease, Summer USA has the option to repurchase the Headquarters for $4,457 (110% of the initial sale price). With the majority of the proceeds of the sale of the Headquarters Summer USA paid off the construction loan relating to the Headquarters. Mr. Macari has given a personal guarantee to secure the Faith Realty debt on its mortgage; therefore, due to his continuing involvement in the building transaction and the Company's option to repurchase the building, the transaction has been recorded as a financing lease, with no gain recognition. At January 3, 2015, approximately $312 was included in accounts payable and accrued expenses, with the balance of approximately $2,994 included in other liabilities, in the accompanying consolidated balance sheet. This obligation is reduced each month (along with a charge to interest expense) as the rent payment is made to Faith Realty.
	On February 25, 2009, the Company's Board of Directors (with Mr. Macari abstaining from such action) approved the sale leaseback transaction. In connection therewith, the Board of Directors granted a potential waiver, to the extent necessary, if at all, of the conflict of interest provisions of the Company's Code of Ethics, effective upon execution of definitive agreements within the parameters approved by the Board. In connection with granting such potential waiver, the Board of Directors engaged independent counsel to review the sale leaseback transaction and an independent appraiser to ascertain (i) the value of the Headquarters and (ii) the market rent for the Headquarters. In reaching its conclusion that the sale leaseback transaction is fair to the Company, the Board of Directors considered a number of factors, including Summer USA's ability to repurchase the headquarters at 110% of the initial sale price at the end of the initial term.
	In addition, the Company's Audit Committee approved the sale leaseback transaction (as a related party transaction) and the potential waiver and recommended the matter to a vote of the entire Board of Directors (which approved the transaction).

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Jan. 03, 2015
INCOME TAXES
INCOME TAXES	5. INCOME TAXES
	The benefit for income taxes is summarized as follows:
		Fiscal			Fiscal
		2014			2013
	Current:
	Federal	$	205		$	(15	)
	Foreign		401			(599	)
	State and local		20			(3	)
	Total current		626			(617	)
	Deferred (primarily federal)		(1,153	)		(701	)
	Total benefit	$	(527	)	$	(1,318	)
	The tax effects of temporary differences that comprise the deferred tax liabilities and assets are as follows:
		January 3,			December 31,
		2015			2013
	Assets (Liabilities)
	Deferred tax asset—current:
	Accounts receivable	$	21		$	13
	Inventory and Unicap reserve		1,035			694
	Foreign tax credit carry-forward and other		138			125
	Net deferred tax asset—current		1,194			832
	Deferred tax (liability) asset—non-current:
	Research and development credit, foreign tax credit and net operating loss carry-forward		4,193			3,953
	Intangible assets and other		(3,850	)		(4,008	)
	Property, plant and equipment		(1,143	)		(1,776	)
	Total deferred tax liability		(800	)		(1,831	)
	Valuation allowance		(1,578	)		(1,309	)
	Net deferred tax liability non-current:		(2,378	)		(3,140	)
	Net deferred income tax liability	$	(1,184	)	$	(2,308	)
	The following reconciles the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit in the consolidated financial statements:
		Fiscal			Fiscal
		2014			2013
	Tax benefit at statutory rate	$	(262	)	$	(1,405	)
	State income taxes, net of U.S. federal income tax benefit		(76	)		232
	Stock options		213			121
	Valuation allowance of state R&D credits		(23	)		110
	Foreign tax rate differential		(249	)		(184	)
	Tax credits		(173	)		(150	)
	Non-deductible expenses		25			16
	Other		18			(58	)
	Total benefit	$	(527	)	$	(1,318	)
	The Company had undistributed earnings from certain foreign subsidiaries (Summer Infant Asia, Summer Infant Australia, and Born Free Holdings, Ltd) of approximately $13,796 at January 3, 2015, and all of these earnings are considered to be permanently reinvested due to the Company's plans to reinvest such earnings for future expansion in certain foreign jurisdictions. Earnings and profits from Summer Infant Europe and Summer Infant Canada are not considered to be permanently reinvested due to the bank refinancing as discussed in Note 4—Debt. The cumulative effect in 2014 was $29 and will affect future years based on earnings. The amount of taxes attributable to the permanently reinvested undistributed earnings is not practicably determinable.
	As of January 3, 2015, the Company has approximately $246 of federal and state net operating loss carry forwards (or "NOLs") to offset future federal taxable income. The federal NOL will begin to expire in 2028 and the state NOL will begin to expire in 2016. The Company also has approximately $1,386 and $251 of NOLs in Canada and Australia which can be carried forward indefinitely.
	Authoritative guidance requires a valuation allowance to reduce the deferred tax assets reported, if based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. After consideration of all evidence, including the Company's past earnings history and future earnings forecast, management has determined that a valuation allowance in the amount of $1,578 relating to certain state tax credits is necessary at January 3, 2015.
	Upon the adoption, and at January 3, 2015 and December 31, 2013, the Company did not have any material uncertain tax positions. No interest and penalties related to uncertain tax positions were accrued at January 3, 2015 and December 31, 2013. On a global basis, the open tax years subject to examination by major taxing jurisdictions in which the Company operates is between two to six years. The Company expects no material changes to unrecognized tax positions within the next twelve months.

SHARE_BASED_COMPENSATION

SHARE BASED COMPENSATION	12 Months Ended
	Jan. 03, 2015
SHARE BASED COMPENSATION
SHARE BASED COMPENSATION	6. SHARE BASED COMPENSATION
	The Company is authorized to issue up to 3,000,000 shares for equity awards under the Company's 2006 Performance Equity Plan ("2006 Plan") and 1,100,000 shares for equity awards under the Company's 2012 Incentive Compensation Plan (as amended, "2012 Plan"). The Company's stockholders approved an increase in the number of shares available under the 2012 Plan from 500,000 to 1,100,000 shares on August 13, 2014. Periodically, the company also provides equity awards outside of the plans.
	Under the 2006 Plan and 2012 Plan, awards may be granted to participants in the form of non-qualified stock options, incentive stock options, restricted stock, deferred stock, restricted stock units and other stock-based awards. Subject to the provisions of the Plans, awards may be granted to employees, officers, directors, advisors and consultants who are deemed to have rendered or are able to render significant services to the Company or its subsidiaries and who are deemed to have contributed or to have the potential to contribute to the Company's success. The Company accounts for options under the fair value recognition standard. The application of this standard resulted in share-based compensation expense for the twelve months ended January 3, 2015 and December 31, 2013 of $1,220 and $893, respectively. Share based compensation expense is included in selling, general and administrative expenses.
	The fair value of each option award is estimated on the date of grant using the Black-Scholes option valuation model that uses the assumptions noted in the table below. The Company uses the simplified method to estimate the expected term of the options, but used an estimate for grants of "plain vanilla" stock options based on a formula prescribed by the Securities and Exchange Commission. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Share-based compensation expense recognized in the consolidated financial statements in fiscal 2014 and 2013 is based on awards that are ultimately expected to vest.
	The following table summarizes the weighted average assumptions used for options granted during the fiscal years ended January 3, 2015 and December 31, 2013.
		Fiscal			Fiscal
		2014			2013
	Expected life (in years)		4.9			6.0
	Risk-free interest rate		1.7	%		1.7	%
	Volatility		63.0	%		55.0	%
	Dividend yield		0.0	%		0.0	%
	Forfeiture rate		13.1	%		10.0	%
	The weighted-average grant date fair value of options granted during the year ended January 3, 2015 was $1.21 per share which totaled $803 for the 664,000 options granted during such period. During the year ended December 31, 2013, the weighted-average grant date fair value of options granted was $1.69 per share which totaled $588 for the 348,000 options granted during the year.
	A summary of the status of the Company's options as of January 3, 2015 and changes during the year then ended is presented below:
		Number Of			Weighted-Average
		Shares			Exercise Price
	Outstanding at beginning of year		1,409,812		$	3.92
	Granted		664,000		$	2.24
	Exercised		(6,000	)	$	3.16
	Canceled		(338,447	)	$	3.81
	Outstanding at end of year		1,729,365		$	3.3
	Options exercisable at January 3, 2015		1,264,918		$	3.43
	Outstanding stock options expected to vest as of January 3, 2015 is 1,654,449. The intrinsic value of options exercised totaled $6 and $3 for the fiscal years ended January 3, 2015 and December 31, 2013, respectively.
	The following table summarizes information about stock options at January 3, 2015:
		Options Outstanding								Options Exercisable
	Range of	Number			Remaining			Weighted		Number		Remaining		Weighted
	Exercise Prices	Outstanding			Contractual			Average		Exercisable		Contractual		Average
					Life (years)			Exercise				Life		Exercise
								Price						Price
	$1.89 - $2.00		194,750			9.2		$	1.86		29,750		9.0	$	1.85
	$2.01 - $3.00		777,000			4.9		$	2.20		730,656		4.7	$	2.19
	$3.01 - $4.00		265,063			7.2		$	3.34		59,315		6.6	$	3.38
	$4.01 - $5.00		2,000			9.6		$	4.06		0		NA		NA
	$5.01 - $6.00		407,002			3.3		$	5.33		364,947		3.2	$	5.30
	$6.01 - $8.00		83,550			6.3		$	6.94		80,250		6.3	$	6.90
			1,729,365			5.4		$	3.30		1,264,918		4.6	$	3.43
	The aggregate intrinsic value of options outstanding and exercisable at January 3, 2015 and December 31, 2013 are $886 and $3, respectively.
		Number of			Weighted			Weighted
		Options			Average			Average
					Exercise			Grant Date
					Price			Fair Value
	Non-vested options at December 31, 2013		467,668		$	4.04		$	2.13
	Options granted		664,000			2.24			1.21
	Options vested		(221,239	)		3.21			1.72
	Options forfeited		(445,982	)		2.93			1.55
	Non-vested options at January 3, 2015		464,447		$	2.93		$	1.57
	As of January 3, 2015, there was approximately $471 of unrecognized compensation cost related to non-vested stock option awards, which is expected to be recognized over a remaining weighted-average vesting period of 2.5 years.
	Restricted stock awards require no payment from the grantee. The related compensation cost of each award is calculated using the market price on the grant date and is expensed equally over the vesting period. A summary of restricted stock awards made in the year ended January 3, 2015, is as follows:
		Number of			Grant Date
		Shares			Fair Value
	Non-Vested restricted stock awards as of December 31, 2013		268,361		$	4.09
	Granted		237,064			2.66
	Vested		(152,010	)		3.9
	Forfeited		(111,166	)		3.18
	Non-Vested restricted stock awards as of January 3, 2015		242,249		$	3.22
	As of January 3, 2015, there was approximately $455 of unrecognized compensation cost related to non-vested stock compensation arrangements granted under the Company's stock incentive plan for restricted stock awards. That cost is expected to be recognized over the next 2.4 years.
	As of January 3, 2015, there are 230,744 shares available to grant under the 2006 Plan and 636,375 shares available to grant under the 2012 Plan.

CAPITAL_LEASE_OBLIGATIONS

CAPITAL LEASE OBLIGATIONS	12 Months Ended
	Jan. 03, 2015
CAPITAL LEASE OBLIGATIONS
CAPITAL LEASE OBLIGATIONS	7. CAPITAL LEASE OBLIGATIONS
	The Company leases certain equipment under capital leases which expire over the next several years.
	The leases require monthly payments of principal and interest, imputed at interest rates ranging from 3% to 18% per annum.
	The capital lease liability balance of approximately $211 and $678 is included in debt on the consolidated balance sheets as of January 3, 2015 and December 31, 2013, respectively, of which approximately $70 and $228 is included in long-term liabilities as of January 3, 2015 and December 31, 2013, respectively, and the balance is in current portion of long-term debt. The minimum future lease payments, including principal and interest, are approximately $219 and $715, respectively.
	Future Minimum Lease Payments
		Total			2015			2016			2017			2018			2019 &
																	Beyond
	Capital Lease Payments	$	219		$	147		$	72		$	—		$	—		$	—
	Interest		(7	)		(6	)		(1	)		(—	)		(—	)		—
	Principal	$	212		$	141		$	71		$	—		$	—		$	—

PROFIT_SHARING_PLAN

PROFIT SHARING PLAN	12 Months Ended
	Jan. 03, 2015
PROFIT SHARING PLAN
PROFIT SHARING PLAN
	8. PROFIT SHARING PLAN
	Summer Infant (USA), Inc. maintains a defined contribution salary deferral plan under Section 401(k) of the Internal Revenue Code. All employees who meet the plan's eligibility requirements can participate. Employees may elect to make contributions up to 25% of their eligible compensation. In 2007, the Company adopted a matching plan which was funded throughout the year. For the years ended January 3, 2015 and December 31, 2013, the Company recorded 401(k) matching expense of $216 and $226, respectively.

MAJOR_CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Jan. 03, 2015
MAJOR CUSTOMERS
MAJOR CUSTOMERS	9. MAJOR CUSTOMERS
	Sales to the Company's top seven customers together comprised more than 74% of the Company's sales in fiscal 2014 and 78% in 2013. These customers include Babies R Us/Toys R Us, Wal-Mart, Target, Amazon.com, Buy Buy Baby, K-Mart, and Burlington Coat Factory. Of these customers, four generated more than 10% of sales for fiscal 2014: Babies R Us/Toys R Us (27%), Walmart (14%), Target (11%), and Amazon.com (11%). In fiscal 2013, three customers generated more than 10% of sales: Babies R Us/Toys R Us (31%), Walmart (19%) and Target (11%).
	Because of the concentration of the Company's business with these customers and because it has no long term contracts with these customers, the Company's success depends on its customers' willingness to purchase and provide shelf space for its products.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jan. 03, 2015
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES
	10. COMMITMENTS AND CONTINGENCIES
	Royalty Commitments
	Summer Infant (USA), Inc. has entered into various license agreements with third parties for the use of product designs, software licenses, and trade names for the products manufactured by the Company. These agreements have termination dates through December 2017. Royalty expense under these licensing agreements for the years ended January 3, 2015 and December 31, 2013 were approximately $915 and $1,847, respectively.
	Customer Agreements
	The Company enters into annual agreements with its customers in the normal course of business. These agreements define the terms of product sales including, in some instances, cooperative advertising costs and product return privileges (for defective products only) or defective allowances (which are based upon historical experience). These contracts are generally annual in nature and obligate the Company only as to products actually sold to the customer.
	Lease Commitments
	For lease agreements with escalation clauses, the Company records the total rent to be paid under the lease on a straight-line basis over the term of the lease, with the difference between the expense recognized and the cash paid recorded as a deferred rent liability included in accounts payable and accrued expenses on the balance sheet for amounts to be recognized within twelve months and in other liabilities for amounts to be recognized after twelve months from the balance sheet date, in the consolidated balance sheets. Lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the term of the lease.
	Summer Infant Europe Limited leases office space under a non-cancelable operating lease agreement. This lease is for a five-year term through April 2017, and requires monthly payments of approximately $6. In addition, Summer Infant Europe Limited is required to pay its proportionate share of property taxes.
	Summer Infant Canada, Ltd. entered into a five-year lease for office and warehouse space under a non-cancelable operating lease agreement expiring June 2018. The Company is obligated as part of the lease to pay maintenance expenses as well as property taxes and insurance costs as defined in the agreement. Monthly payments are approximately $27 over the course of the lease term. Summer Infant Canada, Ltd. has the option to renew this lease for one additional period of five years under similar terms and conditions.
	Summer Infant (USA) Inc. entered into a 72 month lease in September 2010 for warehouse space under a non-cancelable operating lease agreement. The Company is obligated to pay certain common area maintenance charges including insurance and utilities. The initial lease term is 10 months of free rent followed by 6 monthly payments of approximately $64 and escalate over the course of the lease term.
	During November 2013, Summer Infant Asia entered into a two year office lease which requires monthly payments of $9 through October 2015.
	Approximate future minimum rental payments due under these leases are as follows(a):
	Fiscal Year Ending:
	2015		$	1,936
	2016			1,363
	2017			339
	2018			161
	2019			—
	Total		$	3,799
	(a)	Amounts exclude payments for sales-leaseback transaction as described in Note 4.
	Rent expense (excluding taxes, fees and other charges) for the years ended January 3, 2015 and December 31, 2013 totaled approximately $1,902 and $1,915, respectively.
	Employment Contracts
	In accordance with United Kingdom and EU law, Summer Infant Europe Limited has employment contracts with all of its employees. In connection with these contracts, Summer Infant Europe Limited is required to fund the individual pension contributions of certain employees at varying rates from 5% to 10% of the employee's annual salary, as part of their total compensation package. These pension contributions are expensed as incurred. There are no termination benefit provisions in these contracts.
	Litigation
	The Company is a party to routine litigation and administrative complaints incidental to its business. The Company does not believe that the resolution of any or all of such routine litigation and administrative complaints is like to have a material adverse effect on the Company's financial condition or results of operations.

GEOGRAPHICAL_INFORMATION

GEOGRAPHICAL INFORMATION	12 Months Ended
	Jan. 03, 2015
GEOGRAPHICAL INFORMATION
GEOGRAPHICAL INFORMATION	11. GEOGRAPHICAL INFORMATION
	The Company sells products throughout the United States, Canada, and the United Kingdom, and various other parts of the world. The Company does not disclose product line revenues as it is not practicable for the Company to do so.
	The following is a table that presents net revenue by geographic area:
		For the fiscal year ended
		January 3,		December 31,
		2015		2013
	United States	$	170,375	$	174,253
	All Other		34,984		33,920
		$	205,359	$	208,173
	The following is a table that presents total assets by geographic area:
		January 3,		December 31,
		2015		2013
	United States	$	100,302	$	94,033
	All Other		22,165		21,334
		$	122,467	$	115,367
	The following is a table that presents total long lived assets by geographic area:
		January 3,		December 31,
		2015		2013
	United States	$	27,180	$	30,858
	All Other		7,944		7,262
		$	35,124	$	38,120

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jan. 03, 2015
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS
	12. SUBSEQUENT EVENTS
	The Company has evaluated all events or transactions that occurred after January 3, 2015 through the date of this Annual Report. No subsequent event disclosures are required.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jan. 03, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Revenue Recognition	Revenue Recognition
	The Company records revenue when all of the following occur: persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. Sales are recorded net of provisions for returns and allowances, customer discounts, and other sales related discounts. The Company bases its estimates for discounts, returns and allowances on negotiated customer terms and historical experience. Customers do not have the right to return products unless the products are defective. The Company records a reduction of sales for estimated future defective product deductions based on contractual terms and historical experience.
	Sales incentives or other consideration given by the Company to customers that are considered adjustments of the selling price of products, such as markdowns, are reflected as reductions of revenue. Sales incentives and other consideration that represent costs incurred by the Company for assets or services received, such as the appearance of the Company's products in a customer's national circular ad, are reflected as selling and marketing expenses in the accompanying statements of operations.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. These estimates are based on management's best knowledge of current events and actions the Company may undertake in the future. Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash flows, cash and cash equivalents include money market accounts and investments with an original maturity of three months or less. At times, the Company possesses cash balances in excess of federally-insured limits.
Trade Receivables	Trade Receivables
	Trade receivables are carried at their outstanding unpaid principal balances reduced by an allowance for doubtful accounts. The Company estimates doubtful accounts based on historical bad debts, factors related to specific customers' ability to pay and current economic trends. The Company writes off accounts receivable against the allowance when a balance is determined to be uncollectible. Amounts are considered to be uncollectable based upon historical experience and management's evaluation of outstanding accounts receivable.
Inventory Valuation	Inventory Valuation
	Inventory is comprised mostly of finished goods and some component parts and is stated at the lower of cost using the first-in, first-out (FIFO) method, or market (net realizable value). The Company regularly reviews slow-moving and excess inventories, and writes down inventories to net realizable value if the ultimate expected net proceeds from the disposals of excess inventory are less than the carrying cost of the merchandise.
Property and Equipment	Property and Equipment
	Property and equipment are recorded at cost. The Company owns the tools and molds used in the production of its products by third party manufacturers. Capitalized mold costs include costs incurred for the pre-production design and development of the molds.
	Depreciation is provided over the estimated useful lives of the respective assets using either straight-line or accelerated methods.
	.
Long-Lived Assets with Finite Lives	Long-Lived Assets with Finite Lives
	The Company reviews long-lived assets with finite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. An asset is considered to be impaired when its carrying amount exceeds both the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition and the assets' fair value. Long-lived assets include property and equipment and finite-lived intangible assets. The amount of impairment loss, if any, is charged by the Company to current operations. For each of the years ended January 3, 2015 and December 31, 2013, no such impairment existed.
Indefinite-Lived Intangible Assets	Indefinite-Lived Intangible Assets
	The Company accounts for intangible assets in accordance with accounting guidance that requires that intangible assets with indefinite useful lives be tested annually for impairment and more frequently if events or changes in circumstances indicate that the asset might be impaired. The Company's annual impairment testing is conducted in the fourth quarter of every year.
	The Company tests indefinite-lived intangible assets for impairment by comparing the asset's fair value to its carrying amount. If the fair value is less than the carrying amount, the excess of the carrying amount over fair value is recognized as an impairment charge and the adjusted carrying amount becomes the assets' new accounting basis.
	Management also evaluates the remaining useful life of an intangible asset that is not being amortized each reporting period to determine whether events and circumstances continue to support an indefinite useful life. If an intangible asset that is not being amortized is subsequently determined to have a finite useful life, it is amortized prospectively over its estimated remaining useful life.
	The Company determined that no impairment existed on its indefinite-lived intangible assets for the years ended January 3, 2015 and December 31, 2013.
Fair Value Measurements	Fair Value Measurements
	The Company follows ASC 820, "Fair Value Measurements and Disclosures" which includes a framework for measuring fair value and expanded related disclosures. Broadly, the framework requires fair value to be determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The standard established a three-level valuation hierarchy based upon observable and non-observable inputs.
	Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. Preference is given to observable inputs. These two types of inputs create the following fair value hierarchy:
	Level 1—Quoted prices for identical instruments in active markets.
	Level 2—Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3—Significant inputs to the valuation model are unobservable.
	The Company maintains policies and procedures to value instruments using the best and most relevant data available. In addition, the Company utilizes risk management resources that review valuation, including independent price validation.
	The Company's financial instruments include cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses, and short and long-term borrowings. Because of their short maturity, the carrying amounts of cash and cash equivalents, accounts and notes receivable, accounts payable, accrued expenses and short-term borrowings approximate fair value. The carrying value of long-term borrowings approximates fair value, which is based on quoted market prices or on rates available to the Company for debt with similar terms and maturities.
Income Taxes	Income taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carryforwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence, it is more likely than not that such benefits will be realized.
	The Company follows the appropriate guidance relative to uncertain tax positions. This standard provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Uncertain tax positions must meet a recognition threshold of more-likely-than-not in order for those tax positions to be recognized in the financial statements. For years ended January 3, 2015 and December 31, 2013 the Company had no material uncertain tax positions or unrecognized tax benefits.
	The Company's federal tax return for the year ended December 31, 2009 was audited in 2012 by the Internal Revenue Service and all taxes and interest have been paid. Any tax penalties or interest is recorded as a general and administrative cost in operations. The Company expects no material changes to unrecognized tax positions within the next twelve months.
Translation of Foreign Currencies	Translation of Foreign Currencies
	The assets and liabilities of the Company's European, Canadian, Israeli, and Asian operations have been translated into U.S. dollars at year-end exchange rates and the income and expense accounts of these affiliates have been translated at average rates prevailing during each respective year. Resulting translation adjustments are made to a separate component of stockholders' equity within accumulated other comprehensive loss. Foreign exchange transaction gains and losses are included in the accompanying statements of operations and deemed immaterial.
Shipping Costs	Shipping Costs
	Shipping costs to customers are included in selling expenses and amounted to approximately $1,889 and $1,521 for the years ended January 3, 2015 and December 31, 2013, respectively.
Advertising Costs	Advertising Costs
	The Company charges advertising costs to selling, general and administration expense as incurred. Advertising expense, which consists primarily of promotional and cooperative advertising allowances provided to customers, was approximately $15,245 and $16,791 for the years ended January 3, 2015 and December 31, 2013, respectively.
Net Loss Per Share	Net Loss Per Share
	Basic earnings per share is calculated by dividing net loss for the period by the weighted average number of common stock outstanding during the period.
	Diluted loss per share for the Company is computed by dividing net loss by the dilutive weighted average shares outstanding which includes: the dilutive impact (using the "treasury stock" method) of "in the money" stock options and unvested restricted shares issued to employees. Options to purchase 1,729,365 and 1,409,412 shares of the Company's common stock and 242,249 and 268,361 of restricted shares were not included in the calculation, due to the fact that these instruments were anti-dilutive for the years ended January 3, 2015 and December 31, 2013, respectively.
New Accounting Pronouncements	New Accounting Pronouncements
	In May 2014, the FASB issued new accounting guidance related to revenue recognition. This new standard will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. The new revenue recognition standard provides a unified model to determine when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. This guidance will be effective beginning January 1, 2017 and can be applied either retrospectively to each period presented or as a cumulative-effect adjustment as of the date of adoption. The Company is currently evaluating the impact of the adoption of this guidance on its consolidated financial statements.
	Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jan. 03, 2015
PROPERTY AND EQUIPMENT
Schedule of property and equipment, at cost
		For the fiscal year ended
		January 3,		December 31,		Depreciation/
		2015		2013		Amortization Period
	Computer-related	$	6,201	$	5,672	5 years
	Tools, dies prototypes, and molds		28,667		26,372	1 - 5 years
	Building		4,156		4,156	30 years
	Other		5,437		5,584	various
			44,461		41,784
	Less: accumulated depreciation		31,381		26,988
	Property and equipment, net	$	13,080	$	14,796

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Jan. 03, 2015
INTANGIBLE ASSETS
Schedule of intangible assets
		For the fiscal year ended
		January 3,			December 31,
		2015			2013
	Brand names	$	14,812		$	14,812
	Patents and licenses		3,605			3,378
	Customer relationships		6,946			6,946
	Other intangibles		1,882			1,882
			27,245			27,018
	Less: accumulated amortization		(6,566	)		(5,443	)
	Intangible assets, net	$	20,679		$	21,575
Schedule of estimated amortization expense for the next five years
	Fiscal Year ending
	2015	$	1,079
	2016		1,079
	2017		1,079
	2018		1,058
	2019		1,050

DEBT_Tables

DEBT (Tables)	12 Months Ended
	Jan. 03, 2015
DEBT
Schedule of aggregate maturities of bank debt
	Fiscal Year ending:
	2015	$	1,500
	2016	$	1,500
	2017	$	1,500
	2018	$	54,027
	Total	$	58,527

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Jan. 03, 2015
INCOME TAXES
Schedule of benefit for income taxes
		Fiscal			Fiscal
		2014			2013
	Current:
	Federal	$	205		$	(15	)
	Foreign		401			(599	)
	State and local		20			(3	)
	Total current		626			(617	)
	Deferred (primarily federal)		(1,153	)		(701	)
	Total benefit	$	(527	)	$	(1,318	)
Schedule of tax effects of temporary differences that comprise the deferred tax liabilities and assets
		January 3,			December 31,
		2015			2013
	Assets (Liabilities)
	Deferred tax asset—current:
	Accounts receivable	$	21		$	13
	Inventory and Unicap reserve		1,035			694
	Foreign tax credit carry-forward and other		138			125
	Net deferred tax asset—current		1,194			832
	Deferred tax (liability) asset—non-current:
	Research and development credit, foreign tax credit and net operating loss carry-forward		4,193			3,953
	Intangible assets and other		(3,850	)		(4,008	)
	Property, plant and equipment		(1,143	)		(1,776	)
	Total deferred tax liability		(800	)		(1,831	)
	Valuation allowance		(1,578	)		(1,309	)
	Net deferred tax liability non-current:		(2,378	)		(3,140	)
	Net deferred income tax liability	$	(1,184	)	$	(2,308	)
Schedule of reconciliation of the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit
		Fiscal			Fiscal
		2014			2013
	Tax benefit at statutory rate	$	(262	)	$	(1,405	)
	State income taxes, net of U.S. federal income tax benefit		(76	)		232
	Stock options		213			121
	Valuation allowance of state R&D credits		(23	)		110
	Foreign tax rate differential		(249	)		(184	)
	Tax credits		(173	)		(150	)
	Non-deductible expenses		25			16
	Other		18			(58	)
	Total benefit	$	(527	)	$	(1,318	)

SHARE_BASED_COMPENSATION_Table

SHARE BASED COMPENSATION (Tables)	12 Months Ended
	Jan. 03, 2015
Stock options and restricted shares
Schedule of weighted average assumptions used for stock options granted
	The following table summarizes the weighted average assumptions used for options granted during the fiscal years ended January 3, 2015 and December 31, 2013.
		Fiscal			Fiscal
		2014			2013
	Expected life (in years)		4.9			6.0
	Risk-free interest rate		1.7	%		1.7	%
	Volatility		63.0	%		55.0	%
	Dividend yield		0.0	%		0.0	%
	Forfeiture rate		13.1	%		10.0	%
Summary of status of the Company's options and changes during the period
		Number Of			Weighted-Average
		Shares			Exercise Price
	Outstanding at beginning of year		1,409,812		$	3.92
	Granted		664,000		$	2.24
	Exercised		(6,000	)	$	3.16
	Canceled		(338,447	)	$	3.81
	Outstanding at end of year		1,729,365		$	3.3
	Options exercisable at January 3, 2015		1,264,918		$	3.43
Summary of stock options
	The following table summarizes information about stock options at January 3, 2015:
		Options Outstanding								Options Exercisable
	Range of	Number			Remaining			Weighted		Number		Remaining		Weighted
	Exercise Prices	Outstanding			Contractual			Average		Exercisable		Contractual		Average
					Life (years)			Exercise				Life		Exercise
								Price						Price
	$1.89 - $2.00		194,750			9.2		$	1.86		29,750		9.0	$	1.85
	$2.01 - $3.00		777,000			4.9		$	2.20		730,656		4.7	$	2.19
	$3.01 - $4.00		265,063			7.2		$	3.34		59,315		6.6	$	3.38
	$4.01 - $5.00		2,000			9.6		$	4.06		0		NA		NA
	$5.01 - $6.00		407,002			3.3		$	5.33		364,947		3.2	$	5.30
	$6.01 - $8.00		83,550			6.3		$	6.94		80,250		6.3	$	6.90
			1,729,365			5.4		$	3.30		1,264,918		4.6	$	3.43
Stock option
Stock options and restricted shares
Schedule of non-vested activity
		Number of			Weighted			Weighted
		Options			Average			Average
					Exercise			Grant Date
					Price			Fair Value
	Non-vested options at December 31, 2013		467,668		$	4.04		$	2.13
	Options granted		664,000			2.24			1.21
	Options vested		(221,239	)		3.21			1.72
	Options forfeited		(445,982	)		2.93			1.55
	Non-vested options at January 3, 2015		464,447		$	2.93		$	1.57
Restricted shares
Stock options and restricted shares
Schedule of non-vested activity
		Number of			Grant Date
		Shares			Fair Value
	Non-Vested restricted stock awards as of December 31, 2013		268,361		$	4.09
	Granted		237,064			2.66
	Vested		(152,010	)		3.9
	Forfeited		(111,166	)		3.18
	Non-Vested restricted stock awards as of January 3, 2015		242,249		$	3.22

CAPITAL_LEASE_OBLIGATIONS_Tabl

CAPITAL LEASE OBLIGATIONS (Tables)	12 Months Ended
	Jan. 03, 2015
CAPITAL LEASE OBLIGATIONS
Schedule of future minimum lease payments	.
	Future Minimum Lease Payments
		Total			2015			2016			2017			2018			2019 &
																	Beyond
	Capital Lease Payments	$	219		$	147		$	72		$	—		$	—		$	—
	Interest		(7	)		(6	)		(1	)		(—	)		(—	)		—
	Principal	$	212		$	141		$	71		$	—		$	—		$	—

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Jan. 03, 2015
COMMITMENTS AND CONTINGENCIES
Schedule of future minimum rental payments due under leases
	Approximate future minimum rental payments due under these leases are as follows (a):
	Fiscal Year Ending:
	2015		$	1,936
	2016			1,363
	2017			339
	2018			161
	2019			—
	Total		$	3,799
	(a)	Amounts exclude payments for sales-leaseback transaction as described in Note 4.

GEOGRAPHICAL_INFORMATION_Table

GEOGRAPHICAL INFORMATION (Tables)	12 Months Ended
	Jan. 03, 2015
GEOGRAPHICAL INFORMATION
Schedule of net revenue by geographic area
		For the fiscal year ended
		January 3,		December 31,
		2015		2013
	United States	$	170,375	$	174,253
	All Other		34,984		33,920
		$	205,359	$	208,173
Schedule of total assets by geographic area
		January 3,		December 31,
		2015		2013
	United States	$	100,302	$	94,033
	All Other		22,165		21,334
		$	122,467	$	115,367
Schedule of total long lived assets by geographic area
		January 3,		December 31,
		2015		2013
	United States	$	27,180	$	30,858
	All Other		7,944		7,262
		$	35,124	$	38,120

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Impairment of Long-Lived Assets with Finite Lives
Impairment of Long-Lived Assets with Finite Lives	$0	$0
Income taxes
Accrued interest and penalties relating to uncertain tax positions	0	0
Estimated change in unrecognized tax benefits within the next twelve months	0
Shipping Costs
Shipping costs to customers	1,889	1,521
Advertising Costs
Advertising costs	$15,245	$16,791
Stock option
Net Income Per Share
Anti-dilutive securities excluded from the computation of diluted earnings per share (in shares)	1,729,365	1,409,412
Restricted shares
Net Income Per Share
Anti-dilutive securities excluded from the computation of diluted earnings per share (in shares)	242,249	268,361

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Property and equipment
Property and equipment, gross	$44,461	$41,784
Less accumulated depreciation	31,381	26,988
Property and equipment, net	13,080	14,796
Total depreciation expense	4,425	5,145
Computer-related
Property and equipment
Property and equipment, gross	6,201	5,672
Depreciation/Amortization Period	P5Y
Tools dies prototypes and molds
Property and equipment
Property and equipment, gross	28,667	26,372
Tools dies prototypes and molds | Minimum
Property and equipment
Depreciation/Amortization Period	P1Y
Tools dies prototypes and molds | Maximum
Property and equipment
Depreciation/Amortization Period	P5Y
Building
Property and equipment
Property and equipment, gross	4,156	4,156
Depreciation/Amortization Period	P30Y
Other
Property and equipment
Property and equipment, gross	5,437	5,584
Property and equipment acquired under capital leases
Property and equipment
Less accumulated depreciation	537	756
Property and equipment, net	$1,387	$3,010

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Intangible assets
Intangible assets, gross	$27,245	$27,018
Less: accumulated amortization	-6,566	-5,443
Intangible assets, net	20,679	21,575
Intangibles not subject to amortization	12,308	12,308
Amortization expense	1,123	1,135
Estimated amortization expense
2015	1,079
2016	1,079
2017	1,079
2018	1,058
2019	1,050
Minimum
Intangible assets
Amortization period of intangible assets	5 years
Maximum
Intangible assets
Amortization period of intangible assets	20 years
Patents and licenses
Intangible assets
Intangible assets, gross	3,605	3,378
Customer relationship
Intangible assets
Intangible assets, gross	6,946	6,946
Other intangibles
Intangible assets
Intangible assets, gross	1,882	1,882
Brand names
Intangible assets
Intangible assets, gross	$14,812	$14,812

DEBT_Details

DEBT (Details) (USD $)	0 Months Ended	3 Months Ended	0 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Feb. 28, 2013	Sep. 30, 2013	Nov. 08, 2013	Jan. 03, 2015
	item
Debt
Amount outstanding				58,527
Aggregate maturities of bank debt
2015				1,500
2016				1,500
2017				1,500
2018				54,027
Total				58,527
Term Loan
Debt
Amount of debt	15,000
Ownership interests in subsidiaries pledged (as a percent)	65.00%
Principal amount required to be paid on a quarterly basis		375
Interest rate at period end				11.25%
Senior leverage ratio	1
Trailing period for testing senior leverage ratio	12 months
Period used in calculating the consolidated EBITDA under covenants	12 months
Amount outstanding				12,750
Aggregate maturities of bank debt
Total				12,750
Term Loan | LIBOR
Debt
Variable interest rate base	LIBOR
Applicable margin (as a percent)	10.00%
Variable interest rate floor	1.25%
Term Loan | Minimum
Debt
Default event that may require Term Loan repayment if occurred, product recall value	2,000
Amended term loan
Debt
Trailing period for EBITDA			12 months
Trailing period for testing senior leverage ratio			12 months
Amended term loan | Minimum
Debt
Fixed charge coverage ratio			1
Amended term loan | Maximum | Leverage ratio for the period ending on or before June 30, 2014
Debt
Senior leverage ratio			6
Amended term loan | Maximum | Leverage ratio for periods ending July 1, 2014 through September 30, 2014
Debt
Senior leverage ratio			5.5
Amended term loan | Maximum | Leverage ratio for periods following September 30, 2014
Debt
Senior leverage ratio			5
BofA Agreement
Debt
Borrowing base as a percentage of eligible receivables	85.00%
Borrowing base as a percentage of eligible inventory	70.00%
Borrowing base as a percentage of net orderly liquidation value of eligible inventory and less reserves	85.00%
Unused line fee based on the unused amount of the credit facilities (as a percent)	0.38%
BofA Agreement | LIBOR
Debt
Variable interest rate base				LIBOR
Variable rate basis at the end of the period				2.50%
BofA Agreement | Base rate
Debt
Variable interest rate base				base rate
Variable rate basis at the end of the period				4.00%
BofA Agreement | Minimum | LIBOR
Debt
Applicable margin (as a percent)	1.75%
BofA Agreement | Minimum | Base rate
Debt
Applicable margin (as a percent)	0.25%	0.25%
BofA Agreement | Maximum | LIBOR
Debt
Applicable margin (as a percent)	2.25%
BofA Agreement | Maximum | Base rate
Debt
Applicable margin (as a percent)	0.75%
BofA Agreement | At February 28, 2014
Debt
EBITDA to be maintained and earned	12,000
BofA Agreement | Beginning with the fiscal quarter ending March 31, 2014
Debt
Fixed charge coverage ratio	1
Period of fixed charge coverage ratio	1 year
Asset-based revolving credit facility
Debt
Maximum amount of credit available	80,000
Letter of credit sub-line facility
Debt
Maximum amount of credit available	10,000
Amended BofA agreement
Debt
Amount outstanding on credit facility				45,777
Current amount of credit available				54,577
Available borrowing capacity				8,800
Amended BofA agreement | Amended term loan
Debt
Trailing period for EBITDA			12 months
Amended BofA agreement | Amended term loan | Minimum
Debt
Fixed charge coverage ratio			1

DEBT_Details_2

DEBT (Details 2) (USD $)	0 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 24, 2009	Jan. 03, 2015
		item
Accounts payable and accrued expenses
Sale-Leaseback
Financing lease obligation		$312
Other liabilities
Sale-Leaseback
Financing lease obligation		2,994
Summer Infant (USA), Inc.
Sale-Leaseback
Annual rent	390
Initial term of lease	7 years
Number of additional periods		1
Additional lease period		5 years
First extended term		2 years
Annual rent for first extended term		429
Final extended term		3 years
Annual rent for the final extended term		468
Term of the last lease year of initial term, in which the entity has the option to repurchase headquarters		6 months
Repurchase price		4,457
Repurchase price as a percentage of the initial sale price		110.00%
Sale-leaseback definitive agreement with Faith Realty II, LLC
Sale-Leaseback
Sale proceeds	$4,052

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Current:
Federal	$205	($15)
Foreign	401	-599
State and local	20	-3
Total current	626	-617
Deferred (primarily federal)	-1,153	-701
Total benefit	-527	-1,318
Deferred tax asset-current:
Accounts receivable	21	13
Inventory and Unicap reserve	1,035	694
Foreign tax credit carry-forward and other	138	125
Net deferred tax asset-current	1,194	832
Deferred tax (liability) asset-non-current:
Research and development credit, foreign tax credit and net operating loss carry-forward	4,193	3,953
Intangible assets and other	-3,850	-4,008
Property, plant and equipment	-1,143	-1,776
Total deferred tax liability	-800	-1,831
Valuation allowance	-1,578	-1,309
Net deferred tax liability non-current:	-2,378	-3,140
Net deferred income tax liability	-1,184	-2,308
Reconciliation of the benefit for income taxes at the U.S. federal income tax statutory rate to the benefit
Tax benefit at statutory rate	-262	-1,405
State income taxes, net of U.S. federal income tax benefit	-76	232
Stock options	213	121
Valuation allowance of state R&D credits	-23	110
Foreign tax rate differential	-249	-184
Tax credits	-173	-150
Non-deductible expenses	25	16
Other	18	-58
Total benefit	-527	-1,318
Undistributed earnings from foreign subsidiary	13,796
Cumulative effect of undistributed earnings from foreign subsidiary	29
Net operating loss carryforwards
Accrued interest and penalties relating to uncertain tax positions	0	0
Estimated change in unrecognized tax benefits within the next twelve months	0
Minimum
Net operating loss carryforwards
Period subject to examination by major taxing jurisdictions	2 years
Maximum
Net operating loss carryforwards
Period subject to examination by major taxing jurisdictions	6 years
Federal and state
Net operating loss carryforwards
Net operating loss carryforwards, amount	246
Canada
Net operating loss carryforwards
Net operating loss carryforwards, amount	1,386
United Kingdom
Net operating loss carryforwards
Net operating loss carryforwards, amount	$251

SHARE_BASED_COMPENSATION_Detai

SHARE BASED COMPENSATION (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013	Aug. 13, 2014	Aug. 12, 2014
2006 Plan and 2012 Plan
Stock options and restricted shares
Share-based compensation expense (in dollars)	$1,220	$893
2006 Plan and 2012 Plan | Stock option
Weighted average assumptions
Expected life	4 years 10 months 24 days	6 years
Risk-free interest rate (as a percent)	1.70%	1.70%
Volatility (as a percent)	63.00%	55.00%
Dividend yield (as a percent)	0.00%	0.00%
Forfeiture rate (as a percent)	13.10%	10.00%
Weighted-average grant date fair value of options granted (in dollars per share)	$1.21	$1.69
Total grant date fair value (in dollars)	803	588
Number Of Shares
Outstanding at beginning of year (in shares)	1,409,812
Granted (in shares)	664,000	348,000
Exercised (in shares)	-6,000
Canceled (in shares)	-338,447
Outstanding at end of year (in shares)	1,729,365	1,409,812
Options exercisable at the end of the period (in shares)	1,264,918
Weighted-Average Exercise Price
Outstanding at beginning of period (in dollars per share)	$3.92
Granted (in dollars per share)	$2.24
Exercised (in dollars per share)	$3.16
Canceled (in dollars per share)	$3.81
Outstanding at end of year (in dollars per share)	$3.30	$3.92
Options exercisable at the end of the period (in dollars per share)	$3.43
Outstanding stock options expected to vest (in shares)	1,654,449
Intrinsic value of options exercised (in dollars)	$6	$3
2006 Plan
Stock options and restricted shares
Number of shares authorized under the plan	3,000,000
2012 Incentive Compensation Plan
Stock options and restricted shares
Number of shares authorized under the plan	1,100,000		1,100,000	500,000

SHARE_BASED_COMPENSATION_Detai1

SHARE BASED COMPENSATION (Details 2) (2006 Plan and 2012 Plan, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Options Outstanding
Number Outstanding (in shares)	1,729,365
Remaining Contractual Life	5 years 4 months 24 days
Weighted Average Exercise Price (in dollars per share)	$3.30
Aggregate intrinsic value of options outstanding (in dollars)	$886	$3
Options Exercisable
Number Exercisable (in shares)	1,264,918
Remaining Contractual Life	4 years 7 months 6 days
Weighted Average Exercise Price (in dollars per share)	$3.43
Aggregate intrinsic value of options exercisable (in dollars)	$3	$0
$1.89 - $2.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$1.89
Exercise price, high end of range (in dollars per share)	$2
Options Outstanding
Number Outstanding (in shares)	194,750
Remaining Contractual Life	9 years 2 months 12 days
Weighted Average Exercise Price (in dollars per share)	$1.86
Options Exercisable
Number Exercisable (in shares)	29,750
Remaining Contractual Life	9 years
Weighted Average Exercise Price (in dollars per share)	$1.85
$2.01 $3.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$2.01
Exercise price, high end of range (in dollars per share)	$3
Options Outstanding
Number Outstanding (in shares)	777,000
Remaining Contractual Life	4 years 10 months 24 days
Weighted Average Exercise Price (in dollars per share)	$2.20
Options Exercisable
Number Exercisable (in shares)	730,656
Remaining Contractual Life	4 years 8 months 12 days
Weighted Average Exercise Price (in dollars per share)	$2.19
$3.01 $4.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$3.01
Exercise price, high end of range (in dollars per share)	$4
Options Outstanding
Number Outstanding (in shares)	265,063
Remaining Contractual Life	7 years 2 months 12 days
Weighted Average Exercise Price (in dollars per share)	$3.34
Options Exercisable
Number Exercisable (in shares)	59,315
Remaining Contractual Life	6 years 7 months 6 days
Weighted Average Exercise Price (in dollars per share)	$3.38
$4.01 $5.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$4.01
Exercise price, high end of range (in dollars per share)	$5
Options Outstanding
Number Outstanding (in shares)	2,000
Remaining Contractual Life	9 years 7 months 6 days
Weighted Average Exercise Price (in dollars per share)	$4.06
Options Exercisable
Remaining Contractual Life	0 years
$5.01 $6.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$5.01
Exercise price, high end of range (in dollars per share)	$6
Options Outstanding
Number Outstanding (in shares)	407,002
Remaining Contractual Life	3 years 3 months 18 days
Weighted Average Exercise Price (in dollars per share)	$5.33
Options Exercisable
Number Exercisable (in shares)	364,947
Remaining Contractual Life	3 years 2 months 12 days
Weighted Average Exercise Price (in dollars per share)	$5.30
$6.01 $8.00
Stock options outstanding and exercisable by exercise price range
Exercise price, low end of range (in dollars per share)	$6.01
Exercise price, high end of range (in dollars per share)	$8
Options Outstanding
Number Outstanding (in shares)	83,550
Remaining Contractual Life	6 years 3 months 18 days
Weighted Average Exercise Price (in dollars per share)	$6.94
Options Exercisable
Number Exercisable (in shares)	80,250
Remaining Contractual Life	6 years 3 months 18 days
Weighted Average Exercise Price (in dollars per share)	$6.90

SHARE_BASED_COMPENSATION_Detai2

SHARE BASED COMPENSATION (Details 3) (2006 Plan and 2012 Plan, Stock option, USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
2006 Plan and 2012 Plan | Stock option
Number of Options
Non-vested options at the beginning of the period (in shares)	467,668
Options granted (in shares)	664,000	348,000
Options vested (in shares)	-221,239
Options forfeited (in shares)	-445,982
Non-vested options at the end of the period (in shares)	464,447	467,668
Weighted Average Exercise Price
Non-vested options at the beginning of the period (in dollars per share)	$4.04
Options granted (in dollars per share)	$2.24
Options vested (in dollars per share)	$3.21
Options forfeited (in dollars per share)	$2.93
Non-vested options at the end of the period (in dollars per share)	$2.93	$4.04
Weighted Average Grant Date Fair Value
Non-vested options at the beginning of the period (in dollars per share)	$2.13
Options granted (in dollars per share)	$1.21	$1.69
Options vested (in dollars per share)	$1.72
Options forfeited (in dollars per share)	$1.55
Non-vested options at the end of the period (in dollars per share)	$1.57	$2.13
Share based compensation, additional information
Unrecognized compensation cost	$471
Weighted average vesting period for recognition of unrecognized cost	2 years 9 months 18 days

SHARE_BASED_COMPENSATION_Detai3

SHARE BASED COMPENSATION (Details 4) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 03, 2015
Restricted shares
Stock options and restricted shares
Payment from grantee	$0
2006 Plan and 2012 Plan | Restricted shares
Number of Shares
Non Vested restricted stock awards at the beginning of the period (in shares)	268,361
Granted (in shares)	237,064
Vested (in shares)	-152,010
Forfeited (in shares)	-111,166
Non Vested restricted stock awards at the end of the period (in shares)	242,249
Grant Date Fair Value
Non Vested restricted stock awards at the beginning of the period (in dollars per share)	$4.09
Granted (in dollars per share)	$2.66
Vested (in dollars per share)	$3.90
Forfeited (in dollars per share)	$3.18
Non Vested restricted stock awards at the end of the period (in dollars per share)	$3.22
Restricted stock awards, additional disclosure
Unrecognized compensation cost	$455
Weighted average vesting period for recognition of unrecognized cost	2 years 7 months 6 days
2006 Plan
Additional information related to share based compensation
Shares available to grant	230,744
2012 Incentive Compensation Plan
Additional information related to share based compensation
Shares available to grant	636,375

CAPITAL_LEASE_OBLIGATIONS_Deta

CAPITAL LEASE OBLIGATIONS (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
CAPITAL LEASE OBLIGATIONS
Imputed interest rate, low end of range (as a percent)	3.00%
Imputed interest rate, high end range (as a percent)	18.00%
Capital lease liability included in debt	$211	$678
Capital lease liability included in long-term debt	70	228
Future Minimum Lease Payments
Total	219	715
2015	147
2016	72
Interest
Total	-7
2015	-6
2016	-1
Principal
Total	212
2015	141
2016	$71

PROFIT_SHARING_PLAN_Details

PROFIT SHARING PLAN (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
PROFIT SHARING PLAN
Maximum employee contributions as a percentage of compensation	25.00%
Matching expense	$216	$226

MAJOR_CUSTOMERS_Details

MAJOR CUSTOMERS (Details) (Sales, Customer concentration risk)	12 Months Ended
	Jan. 03, 2015	Dec. 31, 2013
	customer	item
Major customers
Number of customers	7	3
Percentage of concentration risk	74.00%	78.00%
Toys R Us
Major customers
Percentage of concentration risk	27.00%	31.00%
Walmart
Major customers
Percentage of concentration risk	14.00%	19.00%
Target
Major customers
Percentage of concentration risk	11.00%	11.00%

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended		1 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013	Sep. 30, 2010	Nov. 30, 2013
			item
Future minimum rental payments due under leases
2015	$1,936
2016	1,363
2017	339
2018	161
Total	3,799
Rent expense (excluding taxes, fees and other charges)	1,902	1,915
Summer Infant (USA), Inc.
Commitments and contingencies
Royalty expense		1,847
Future minimum rental payments due under leases
Rent expense (excluding taxes, fees and other charges)	915
Summer Infant (USA), Inc. | Warehouse space
Commitments and contingencies
Term of lease agreement			72 months
Amount of monthly rent payments			64
Number of months of free rent under initial lease term			10 months
Number of monthly payments			6
Summer Infant Europe Limited
Employment Contracts
Termination benefit provisions	0
Summer Infant Europe Limited | Minimum
Employment Contracts
Employer's contribution as a percentage of employee's annual salary	5.00%
Summer Infant Europe Limited | Maximum
Employment Contracts
Employer's contribution as a percentage of employee's annual salary	10.00%
Summer Infant Europe Limited | Office
Commitments and contingencies
Term of lease agreement	5 years
Amount of monthly rent payments	6
Summer Infant Canada, Ltd. | Office and warehouse space
Commitments and contingencies
Term of lease agreement	5 years
Amount of monthly rent payments	27
Number of additional periods for which the lease can be renewed	1
Additional period for which the lease can be renewed	5 years
Summer Infant Asia | Office
Commitments and contingencies
Term of lease agreement				2 years
Amount of monthly rent payments				$9

GEOGRAPHICAL_INFORMATION_Detai

GEOGRAPHICAL INFORMATION (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 31, 2013
Geographical information
Net revenue	$205,359	$208,173
Assets	122,467	115,367
Long lived assets	35,124	38,120
United States
Geographical information
Net revenue	170,375	174,253
Assets	100,302	94,033
Long lived assets	27,180	30,858
All Other
Geographical information
Net revenue	34,984	33,920
Assets	22,165	21,334
Long lived assets	$7,944	$7,262