Staffing 360 Solutions (STAF) 10-K 29 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2017	Mar. 28, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Staffing 360 Solutions, Inc.
Entity Central Index Key	1,499,717
Current Fiscal Year End Date	--12-30
Entity Filer Category	Smaller Reporting Company
Trading Symbol	STAF
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 30, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 10,725,974
Entity Common Stock, Shares Outstanding		4,058,285

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Current Assets:
Cash	$ 3,100	$ 650
Accounts receivable, net	33,392	22,274
Prepaid expenses and other current assets	1,443	613
Total Current Assets	37,935	23,537
Property and equipment, net	1,618	919
Goodwill	27,169	15,779
Identifiable Intangible assets, net	17,145	9,149
Other assets	2,881	4,573
Total Assets	86,748	53,957
Current Liabilities:
Accounts payable and accrued expenses	16,709	18,110
Current portion of long term debt	245	3,639
Dividends payable - related party		366
Accounts receivable financing	25,983	15,605
Other current liabilities	6,372	1,274
Total Current Liabilities	49,309	38,994
Term loan - related party, net	38,749	3,997
Warrant Liability	1,426
Other long-term liabilities	4,049	2,688
Total Liabilities	93,533	45,679
Series D Preferred Stock, 5,000 designated, $0.00001 par value, $10,000 stated value; 0 and 93 shares issued and outstanding, respectively		884
Commitments and contingencies
Staffing 360 Solutions, Inc. Equity:
Preferred stock value
Common stock, $0.00001 par value, 40,000,000 shares authorized; 3,909,114 and 1,827,960 shares issued and outstanding as of December 30, 2017 and December 31, 2016, respectively	0	0
Additional paid in capital	57,574	53,190
Accumulated other comprehensive income	783	855
Accumulated deficit	(65,142)	(46,651)
Total Stockholders' (Deficit) Equity	(6,785)	7,394
Total Liabilities, Mezzanine Equity and (Deficit) Equity	86,748	53,957
Series A Preferred Stock - Related Party [Member]
Current Liabilities:
Dividends payable - related party	0	366
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	0	0
Series B Preferred Stock [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	0	0
Series C Preferred Stock [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 30, 2017	Dec. 31, 2016
Series D Preferred Stock, Shares Designated	5,000	5,000
Series D Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Series D Preferred Stock, Stated Value Per Share (in dollars per share)	$ 10,000	$ 10,000
Series D Preferred Stock, Shares Issued	0	93
Series D Preferred Stock, Shares Outstanding	0	93
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	40,000,000	40,000,000
Common Stock, Shares, Issued	3,909,114	1,827,960
Common Stock, Shares, Outstanding	3,909,114	1,827,960
Series A Preferred Stock - Related Party [Member]
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Stated Value Per Share (in dollars per share)	$ 1	$ 1
Preferred Stock, Shares Designated	1,663,008	1,663,008
Preferred Stock, Shares Issued	1,663,008	1,663,008
Preferred Stock, Shares Outstanding	1,663,008	1,663,008
Series B Preferred Stock [Member]
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Stated Value Per Share (in dollars per share)	$ 10	$ 10
Preferred Stock, Shares Designated	200,000	200,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Series C Preferred Stock [Member]
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Stated Value Per Share (in dollars per share)	$ 1	$ 1
Preferred Stock, Shares Designated	2,000,000	2,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Income Statement [Abstract]
Revenue	$ 109,422	$ 192,650	$ 165,552
Cost of revenue	90,285	155,909	136,505
Gross Profit	19,137	36,741	29,047
Operating Expenses:
Selling, general and administrative expenses	18,244	32,819	29,700
Depreciation and amortization	1,773	3,566	2,864
Impairment of goodwill	0	4,790	0
Operating expenses - restructuring	0	780	0
Total Operating Expenses	20,017	41,955	32,564
Loss From Operations	(880)	(5,214)	(3,517)
Other (Expenses) Income:
Interest expense	(1,382)	(3,745)	(2,699)
Amortization of beneficial conversion feature	(430)	0	(727)
Amortization of debt discount and deferred financing costs	(979)	(2,745)	(1,917)
Change in fair value of warrant liability	0	383	0
Loss on extinguishment of debt, net	(162)	(6,132)	566
Other expense	(12)	(106)	(93)
Total Other Expenses	(2,965)	(12,345)	(4,870)
Loss Before Provision For Income Tax	(3,845)	(17,559)	(8,387)
Provision for income taxes	(16)	(932)	(17)
Net Loss	(3,861)	(18,491)	(8,404)
Net income attributable to non-controlling interest	0	0	28
Net Loss Before Preferred Share Dividends	(3,861)	(18,491)	(8,432)
Dividends - Series A preferred stock - related party	116	200	200
Deemed Dividends - Series D preferred stock	1,660	2,009	0
Net loss Attributable to Common Stock Holders	$ (5,637)	$ (20,700)	$ (8,632)
Basic and Diluted Net Loss per Share:
Net Loss	$ (2.47)	$ (6.60)	$ (8.78)
Net Loss Attributable to Common Stock Holders Per Share	$ (3.60)	$ (7.39)	$ (8.99)
Weighted Average Shares Outstanding – Basic and Diluted	1,564,794	2,801,831	959,999

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net Loss	$ (3,861)	$ (18,491)	$ (8,404)
Other Comprehensive Income
Foreign exchange translation	696	(72)	186
Comprehensive Loss Attributable to the Company	$ (3,165)	$ (18,563)	$ (8,218)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY - USD ($) $ in Thousands	Total	Term Loan [Member]	CBS Butler [Member]	Employees, Directors and Consultants [Member]	Convertible Notes [Member]	Extensions of Series A Convertible Bonds [Member]	Extensions of Series B Convertible Bonds [Member]	Extension of Series B Bond Offerings [Member]	Promissory Notes [Member]	Extensions of Convertible Note [Member]	Extension of Series B Convertible Notes [Member]	Private Placement, Common Stock [Member]	Private Placement Preferred Stock [Member]	Private Placement [Member]	Private Placement - Series D Preferred Stock [Member]	Series D Preferred Stock [Member]	Preferred Stock [Member]Series D Preferred Stock [Member]	Preferred Stock [Member]Series D Preferred Stock [Member]Private Placement - Series D Preferred Stock [Member]	Preferred Stock [Member]Series A Preferred Stock - Related Party [Member]	Preferred Stock [Member]Series B Preferred Stock [Member]	Preferred Stock [Member]Series B Preferred Stock [Member]Convertible Notes [Member]	Preferred Stock [Member]Series C Preferred Stock [Member]	Preferred Stock [Member]Series C Preferred Stock [Member]Private Placement Preferred Stock [Member]	Preferred Stock [Member]Series C Preferred Stock [Member]Private Placement [Member]	Common Stock [Member]	Common Stock [Member]Term Loan [Member]	Common Stock [Member]CBS Butler [Member]	Common Stock [Member]Employees, Directors and Consultants [Member]	Common Stock [Member]Convertible Notes [Member]	Common Stock [Member]Extensions of Series A Convertible Bonds [Member]	Common Stock [Member]Extensions of Series B Convertible Bonds [Member]	Common Stock [Member]Extension of Series B Bond Offerings [Member]	Common Stock [Member]Promissory Notes [Member]	Common Stock [Member]Extensions of Convertible Note [Member]	Common Stock [Member]Extension of Series B Convertible Notes [Member]	Common Stock [Member]Private Placement, Common Stock [Member]	Common Stock [Member]Private Placement [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]Term Loan [Member]	Additional Paid-in Capital [Member]CBS Butler [Member]	Additional Paid-in Capital [Member]Employees, Directors and Consultants [Member]	Additional Paid-in Capital [Member]Convertible Notes [Member]	Additional Paid-in Capital [Member]Extensions of Series A Convertible Bonds [Member]	Additional Paid-in Capital [Member]Extensions of Series B Convertible Bonds [Member]	Additional Paid-in Capital [Member]Extension of Series B Bond Offerings [Member]	Additional Paid-in Capital [Member]Promissory Notes [Member]	Additional Paid-in Capital [Member]Extensions of Convertible Note [Member]	Additional Paid-in Capital [Member]Extension of Series B Convertible Notes [Member]	Additional Paid-in Capital [Member]Private Placement, Common Stock [Member]	Additional Paid-in Capital [Member]Private Placement Preferred Stock [Member]	Additional Paid-in Capital [Member]Private Placement [Member]	Additional Paid-in Capital [Member]Private Placement - Series D Preferred Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Non-controlling Interest [Member]	Accumulated Deficit [Member]
Balance at May. 31, 2015	$ 9,502																																					$ 42,834															$ (27)	$ 1,053	$ (34,358)
Balance (in shares) at May. 31, 2015																			1,663,008						873,785
Shares issued for services				$ 1,171				$ 114																																	$ 1,171				$ 114
Shares issued for services, shares																												93,353
Shares issued to/for, Convertible of debt					$ 507	$ 24	$ 12		$ 65																																	$ 507	$ 24	$ 12		$ 65
Shares issued to/for, Convertible of debt, shares																													25,000	875	550		5,000
Shares issued to/for, Acquisition of subsidiary	700																																					700
Shares issued to/for, Acquisition of subsidiary, shares																									20,492
Beneficial conversion feature	1,105																																					1,105
Fair value of warrants issued	413																																					413
Shares issued for services, shares																							175,439									5,946				177,741
Convertible notes (preferred shares issued)					315																																					315
Convertible notes (preferred shares issued), shares																					133,000
Shares issued												$ 2,090	$ 460																																				$ 2,090	$ 460
Tender offer	(18)																																					(18)
Tender offer, shares																									(32,895)
Warrant exchange	(430)																																					(430)
Warrant exchange, shares																									(25,711)
Foreign currency translation gain	186																																																				186
Non-controlling interest	28																																																					28
Purchase of non-controlling interest	(100)																																					981																$ (1,081)
Dividends - Series A Preferred Stock - Related Party	(200)																																					(200)
Net loss	(8,432)																																																						(8,432)
Balance at May. 31, 2016	7,512																																					50,143															159		(42,790)
Balance (in shares) at May. 31, 2016																			1,663,008	133,000		175,439			1,261,349
Shares issued for services				655																																					655
Shares issued for services, shares																												12,170
Shares issued to/for, Convertible of debt										$ 1,149	$ 2																																				$ 1,149	$ 2
Shares issued to/for, Convertible of debt, shares																					(133,000)								26,600					178,182	250
Shares issued to/for, Acquisition of subsidiary	20																																					20
Shares issued to/for, Acquisition of subsidiary, shares																									4,000
Private placement - Series D Preferred Stock															$ (205)																																					$ (205)
Private placement - Series D Preferred Stock, shares																		211
Private placement - Series D Preferred Stock																		$ 2,000
Series D Conversions	1,116																																					1,116
Series D Conversions, shares																	(118)
Series D Conversions																	$ (1,116)
Series D Conversions, shares																									94,165
Deemed dividends - Series D Preferred Stock	(1,660)																																					(1,660)
Paid in capital - Series D Preferred Stock	1,660																																					1,660
Paid in capital - Series D Preferred Stock, shares																									174,027
Shares issued for services, shares																																					42,129
Shares issued														$ 426																																					$ 426
Foreign currency translation gain	696																																																				696
Dividends - Series A Preferred Stock - Related Party	(116)																																					(116)
Net loss	(3,861)																																																						(3,861)
Balance at Dec. 31, 2016	$ 7,394																																					53,190															855		(46,651)
Balance (in shares) at Dec. 31, 2016	93																93
Balance at Dec. 31, 2016	$ 884																$ 884
Balance (in shares) at Dec. 31, 2016																			1,663,008						1,827,960
Conversion of private placement, shares																								(175,439)													35,088
Shares issued for services				$ 1,386																																					$ 1,386
Shares issued for services, shares																												395,720
Shares issued to/for, Convertible of debt		$ 2,527			$ 498																																		$ 2,527			$ 498
Shares issued to/for, Convertible of debt, shares																										945,581			120,000
Shares issued to/for, Acquisition of subsidiary			$ 430																																					$ 430
Shares issued to/for, Acquisition of subsidiary, shares																											100,000
At-Market-Facility	367																																					367
At-Market-Facility, shares																									125,253
Series D Conversions	297																																					297
Series D Conversions, shares																	(31)
Series D Conversions																	$ (297)
Series D Conversions, shares																									25,035
Deemed dividends - Series D Preferred Stock	(2,009)																																					(2,009)
Paid in capital - Series D Preferred Stock	880																																					880
Paid in capital - Series D Preferred Stock, shares																									309,565
Redemption - Series D Preferred Stock	$ 208																																					208
Redemption - Series D Preferred Stock, shares																	(62)
Redemption - Series D Preferred Stock																	$ (587)
Redemption - Series D Preferred Stock, shares																									60,000
Shares issued for services, shares	2,081,154															394,600
Shares issued	$ 5,658															$ 972
Foreign currency translation gain	(72)																																																				(72)
Dividends - Series A Preferred Stock - Related Party	(200)																																					(200)
Net loss	(18,491)																																																						(18,491)
Balance at Dec. 30, 2017	$ (6,785)																																					$ 57,574															$ 783		$ (65,142)
Balance (in shares) at Dec. 30, 2017	0
Balance (in shares) at Dec. 30, 2017																			1,663,008						3,909,114

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (3,861)	$ (18,491)	$ (8,404)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation	181	402	232
Amortization of identifiable intangible assets	1,592	3,164	2,632
Amortization of debt discount and deferred financing costs	1,409	2,745	2,644
Impairment of goodwill	0	4,790	0
Loss (gain) on extinguishment of debt, net	162	6,132	(566)
Stock based compensation	655	1,386	1,171
Change in fair value of warrant liability	0	(383)	0
Other	(114)	0	154
Changes in operating assets and liabilities:
Accounts receivable	(1,896)	(2,502)	2,098
Prepaid expenses and other current assets	399	(821)	55
Other assets	(627)	287	(637)
Accounts payable and accrued expenses	542	(4,606)	2,800
Accounts payable - Related parties	0	0	(175)
Other current liabilities	30	(301)	(10)
Other long-term liabilities	(60)	1,003	388
Other, net	380	(38)	(288)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(1,208)	(7,233)	2,094
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of businesses, net of cash acquired	0	(20,890)	(3,520)
Acquisition - payments due to seller	(946)	0	0
Posting of surety bond	0	0	(1,405)
Purchase of property and equipment	(221)	(698)	(205)
NET CASH USED IN INVESTING ACTIVITIES	(1,167)	(21,588)	(5,130)
CASH FLOWS FROM FINANCING ACTIVITIES:
Third-party financing costs	(274)	(2,354)	(1,269)
Payments for earn-outs	(102)	(1,125)	(160)
Proceeds from term loans - related party	0	50,165	0
Repayment of term loans - related party	0	(11,165)	0
Repayment of term loans	0	(3,976)	0
Proceeds from convertible notes	0	400	4,742
Repayment of convertible notes	0	(6,635)	(664)
Proceeds from promissory notes	670	0	1,990
Repayment of promissory notes	(2,607)	(441)	(3,115)
Proceeds from accounts receivable financing, net	1,739	8,079	850
Proceeds (prepayment) from overadvance of accounts receivable financing	(863)	0	863
Proceeds from private placements	2,495	0	2,851
Dividends - related party	0	(566)	0
Purchase of Series D Preferred Stock	0	(1,500)	0
Proceeds from At-Market-Facility	0	441	0
Repayment of bonds	0	(50)	(1,102)
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,058	31,273	4,986
NET INCREASE (DECREASE) IN CASH	(1,317)	2,452	1,950
Foreign currency translation	(2)	(2)	0
CASH - Beginning of period	1,969	650	19
CASH - End of period	$ 650	$ 3,100	$ 1,969

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Description of Business	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Staffing 360 Solutions, Inc. (“we,” “us,” “our,” “Staffing 360,” or the “Company”) was incorporated in the State of Nevada on December 22, 2009, as Golden Fork Corporation, which changed its name to Staffing 360 Solutions, Inc., ticker symbol “STAF”, on March 16, 2012. On June 15, 2017, the Company reincorporated in the State of Delaware. We are a rapidly growing public company in the international staffing sector. Our high-growth business model is based on finding and acquiring, suitable, mature, profitable, operating, domestic and international staffing companies. Our targeted consolidation model is focused specifically on the accounting and finance, information technology (“IT”), engineering, administration (“Professional”) and light industrial (“Commercial”) disciplines. The Company effected a one-for-ten reverse stock split on September 17, 2015 and a one-for-five reverse stock split on January 3, 2018. All share and per share information in these consolidated financial statements has been retroactively adjusted to reflect this reverse stock split.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 30, 2017
Accounting Policies [Abstract]
Summary of significant accounting policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise indicated. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. All significant intercompany balances and transactions have been eliminated in consolidation. Change of Year End On February 28, 2017, the board of directors (the “Board”) approved the change of the Company’s fiscal year end from May 31 to a 52-53-week year ending on the Saturday closest to the 31 st Acquisitions On September 15, 2017, Staffing 360 Georgia, LLC (“Staffing Georgia”), a wholly-owned subsidiary of the Company entered into an asset purchase agreement with Firstpro Inc. (“FPI”), Firstpro Georgia, LLC (“FPL”), and certain individuals, pursuant to which the FPI and FPL sold substantially all of their assets to Staffing Georgia (“ Firstpro Acquisition”) On September 15, 2017, the Company and Longbridge Recruitment 360 Limited (“Longbridge”), a wholly-owned subsidiary of the Company, entered into an agreement (“Share Purchase Agreement”) with the holders of share capital of CBS Butler Holdings Limited (“CBS Butler”) and an agreement (“Option Purchase Agreement”) with the holders of outstanding options of CBS Butler, pursuant to which the holders of the share capital of CBS Butler and holders of outstanding options of CBS Butler sold all of their shares and options of CBS Butler to Longbridge (the “ CBS Butler Acquisition”) based upon CBS Butler’s operating performance during the period September 1, 2017 through August 31, 2018 To finance the above transactions, the Company entered into an agreement with Jackson Investment Group, LLC (“Jackson”), a related party, on September 15, 2017. The Company, as borrower, and certain domestic subsidiaries of the Company, as guarantors, entered into an amended and restated note purchase agreement with Jackson, as lender (the “A&R Note Purchase Agreement”), pursuant to which Jackson made a senior debt investment of $40,000 in the Company in exchange for a senior secured note in the principal amount of $40,000 (the “Jackson Note”). The proceeds of the sale of the secured note were used to (i) repay the existing subordinated notes previously issued to Jackson in the aggregate principal amount of $11,165, (ii) to fund the upfront cash portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition, (iii) to repay substantially all other outstanding indebtedness of the Company and (iv) general working capital purposes. The maturity date for the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company may prepay the amounts due on the Jackson Note in whole or in part from time to time, without penalty or premium, subject to the conditions set forth in the A&R Note Purchase Agreement, and such prepayments, depending on the timing of the prepayments, may result in a discount on the principal amount to be prepaid as set forth in the A&R Note Purchase Agreement. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 450,000 shares of the Company’s common stock as a closing commitment fee. These shares were subject to registration rights in favor of Jackson and included in a new resale registration statement filed by the Company. In accordance with ASC 470 “Debt”, the Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 at fair value. The Company recorded $4,764 loss upon extinguishment of debt, and deferred debt issuance costs of $1,385 to be amortized over the term of the new loan. Variable Interest Entities On May 17, 2014, the Company purchased 49% of the issued and outstanding common stock of PeopleServe PRS, Inc. (“PRS”). At the date of acquisition, the Company concluded that the Company was the primary beneficiary of PRS's results as it would have effective control over the operations of PRS, similarly to PeopleSERVE, Inc. (“PSI”), and expected to absorb the majority of PRS’ expected losses and expected residual returns. Accordingly, the Company consolidated the results of PRS. All inter-company transactions have been eliminated. Non-controlling interest in PRS was recorded in accordance with the provisions of Accounting Standards Codification (“ASC”) 810 “Consolidation”, and reported as a component of equity, separate from the parent company’s equity. On April 29, 2016, the Company entered into an Agreement whereby it purchased the remaining 51% of ownership of PRS. The purchase was recorded in the consolidated balance sheet as a $981 increase in paid in capital and a $1,081 reduction in non-controlling interest. On the date of the Agreement, the Company paid cash of $101 to the PRS shareholder. Upon payment the Company owned 100% of PRS and will no longer report non-controlling interest for PRS. Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for Fiscal 2017, the Transition Period and Fiscal 2016, include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations, testing long-lived assets for impairment and valuation reserves against deferred tax assets. Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our consolidated statement of financial position, results of operations or cash flows. Revenue Recognition Through Fiscal 2017, the company recognized revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Refer to the recent accounting pronouncements below for further details on assessment of the impact of adopting FASB ASC Topic 606. Taxes Collected from Customers and Remitted to Governmental Agencies The Company records taxes on customer transactions due to governmental agencies as a receivable and a liability on the consolidated balance sheets. Sales taxes are recorded net on the consolidated statement of operations. Advertising Costs Costs for advertising are expensed when incurred. Advertising expenses for the Company were $815, $454, and $771 for Fiscal 2017, the Transition Period, and Fiscal 2016, respectively. Legal Contingencies and Expenses From time to time, the Company may become involved in various claims, disputes and legal or regulatory proceedings that arise in the ordinary course of business and relate to contractual and other obligations. The Company assesses its potential contingent and other liabilities by analyzing its claims, disputes and legal and regulatory matters using all available information, and developing its views on estimated losses in consultation with its legal and other advisors. The Company determines whether a loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. If the contingency is not probable or cannot be reasonably estimated, disclosure of the contingency shall be made when there is at least a reasonable possibility that a loss may be incurred. Expenses associated with legal contingencies are expensed as incurred. Restructuring Charges The Company records a liability for significant costs associated with exit or disposal activities, including lease termination costs, certain employee severance costs associated with formal restructuring plans, facility closings or other similar activities and related asset impairments, when the liability is incurred. The determination of when the Company accrues for severance and related costs depends on whether the termination benefits are provided under a one-time benefit arrangement or under an ongoing benefit arrangement. Where the Company has either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, it recognizes severance costs when they are both probable and estimable. Costs associated with restructuring actions that include one-time severance benefits are only recorded once a liability has been incurred, including when management with the proper level of authority has committed to a restructuring plan and the plan has been communicated to employees. These charges are included in operational restructuring and other charges on the consolidated statements of operations. Other charges include knowledge transfer costs directly related to the restructuring initiatives and are expensed as incurred. On December 22, 2017, the Company announced the departure of Mr. Briand, former Chief Executive Officer, effective January 31, 2018, as such the company has recorded severance costs in the form of a restructuring charge of $780 to terminate and exit Mr. Briand’s contract. Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had no cash equivalents at the end of Fiscal 2017 or the Transition Period. Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after all efforts to collect have been exhausted. As of the end of Fiscal 2017 and the Transition Period, the Company had an allowance for doubtful accounts of $159 and $372, respectively. Income Taxes The Company utilizes Accounting Standards Codification (“ASC”) Topic 740, "Accounting for Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company applies the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense. Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using the exchange rate in effect at the balance sheet date and equity is translated at historical rate. Results of operations are translated using average exchange rates. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive income), while gains and losses resulting from foreign currency transactions are included in operations. Deferred Financing Costs Costs incurred in connection with obtaining certain financing are deferred and amortized on an effective interest method basis over the term of the related obligation. In accordance with Accounting Standards Update (“ASU”) 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs”, debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount. Business Combinations In accordance with ASC 805, "Business Combinations”, the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance. Fair Value of Financial Instruments In accordance with ASC 820, “Fair Value Measurements and Disclosures”, the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. There were no Level 1or 2 assets or liabilities or Level 3 assets in any period. The Company’s Level 3 liabilities were its warrants issued to Jackson and contingent consideration. The Company has accounted for the warrants issued to Jackson as a liability under ASC 815-40 due to certain anti-dilution protection provisions. The tables below represents a rollforward of the Level 3 warrant liability and contingent consideration: Warrant Liability Balance at December 31, 2016 $ - Fair value at issuance - January 2017 1,521 Fair value at issuance - April 2017 288 Change in fair value (383 ) Balance at December 30, 2017 $ 1,426 Contingent Consideration Balance at May 31, 2015 $ 1,558 Payments (160 ) Acquisition of the JM Group 1,180 Translation 63 Balance at May 31, 2016 $ 2,641 Change in fair value 946 Payments (1,048 ) Translation (193 ) Balance at December 31, 2016 $ 2,346 Payments (1,125 ) Payment with surety bond (1,207 ) Acquisition of CBS Butler 4,885 Change in fair value 130 Balance at December 30, 2017 $ 5,029 Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy. ASC 825-10-25, “Fair Value Option” expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows: Computers 3-5 years Computer equipment 3-5 years Network equipment 3-5 years Software 3-5 years Office equipment 3-7 years Furniture and fixtures 3-7 years Leasehold improvements 3-5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Major improvements are capitalized. At the time of retirement or disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in Other income/(expenses). Long-Lived Assets In accordance with ASC 360 “Property, Plant, and Equipment”, the Company periodically reviews its long-lived assets, including identifiable intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset. Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit. Due to the Company changing its year end to the Saturday closest to the 31 st In January 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Under the new standard, a Company is required to recognize an impairment charge to goodwill equal to the difference between the carrying value of the reporting unit as compared to its estimated fair value not to exceed the carrying value of goodwill. The guidance is effective for periods fiscal years beginning after December 15, 2019. Early adoption is permitted for any impairment tests performed after January 1, 2017. The Company early adopted this guidance during impairment testing performed as of October 1, 2017. Refer to Goodwill footnote for details on goodwill impairment recognized. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Derivative and Hedging”. Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control and could require net cash settlement, then the contract shall be classified as an asset or a liability. Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718, “Compensation – Stock Compensation”, which requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50, “Equity-Based Payments to Non-Employees”. Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The guidance is effective for annual periods fiscal years beginning after December 15, 2019. The Company early adopted this guidance during impairment testing performed on October 1, 2017. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805) Clarifying the Definition of a Business”. The amendments in this update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company does not expect this to have a material impact to its financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments”. The new guidance is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. ASU 2016-15 is effective for the Company beginning in the first quarter of fiscal 2018. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. The Company does not expect this to have a material impact to its financial statements. In March 2016, the FASB issued ASU 2016-09, “Stock Compensation”, regarding the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance is to be applied for annual periods beginning after December 15, 2016 and interim periods within those annual periods, and early adoption is permitted. The guidance requires companies to apply the requirements retrospectively, modified retrospectively, or prospectively depending on the amendment(s) applied. There was no material impact to the financial statements as a result of the adoption this pronouncement. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842). This guidance will be effective for public entities for fiscal years beginning after December 15, 2018 including the interim periods within those fiscal years. Early application is permitted. Under the new provisions, all lessees will report a right-of-use asset and a liability for the obligation to make payments for all leases with the exception of those leases with a term of 12 months or less. All other leases will fall into one of two categories: (i) Financing leases, similar to capital leases, which will require the recognition of an asset and liability, measured at the present value of the lease payments and (ii) Operating leases which will require the recognition of an asset and liability measured at the present value of the lease payments. Lessor accounting remains substantially unchanged with the exception that no leases entered into after the effective date will be classified as leveraged leases. For sale leaseback transactions, the sale will only be recognized if the criteria in the new revenue recognition standard are met. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” , In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers”. ASU 2014-09 supersedes the revenue recognition requirements of FASB ASC Topic 605, “Revenue Recognition” and most industry-specific guidance throughout the ASC, resulting in the creation of FASB ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). ASU 2014-09 requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers, Principal versus Agent Considerations” (Reporting Revenue Gross versus Net) clarifying the implementation guidance on principal versus agent considerations. Specifically, an entity is required to determine whether the nature of a promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The determination influences the timing and amount of revenue recognition. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers, Identifying Performance Obligations and Licensing”, clarifying the implementation guidance on identifying performance obligations and licensing. The amendments in this ASU clarify the two following aspects (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The effective date and transition requirements for ASU 2016-08 and ASU 2016-10 are the same as the effective date and transition requirements for ASU 2014-09. The Company developed an implementation plan to adopt this new guidance, which included an assessment of the impact of the new guidance on our financial position and results of operations. On January 1, 2018, the Company adopted the new accounting standard ASC 606, Revenue from Contracts with Customers for all open contracts and related amendments as of January 1, 2018 using the modified retrospective method. Results for reporting periods beginning after January 1, 2018 will be presented under ASC 606, while the comparative information will not be restated and will continue to be reported under the accounting standards in effect for those periods. The Company has completed its assessment of the impact of adopting ASC 606 effective January 1, 2018, and concluded there will be no impact on our financial position, results of operations or cash flows and will not have a significant impact on our internal controls over financial reporting. The Company is still assessing the impact the adoption of the standard will have on the new required disclosures, which will be finalized for the first quarter of 2018, which will include enhanced disclosure regarding revenue recognition, including disclosures of revenue streams, performance obligations, variable consideration and the related judgments and estimates necessary to apply the new standard as applicable to the Company’s operations.

CORRECTION OF ERRORS IN PREVIOU

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 30, 2017
Prior Period Adjustment [Abstract]
CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS	NOTE 3 – Correction of Errors in Previously Reported Consolidated Financial Statements We identified errors in our previously issued financial statements for the interim and annual periods prior to December 30, 2017 related to the recognition of compensation expense associated with shares granted to employees and directors, and the recognition of the beneficial conversion features associated with our Series D Preferred Shares. We assessed the materiality of these errors in accordance with the U.S. Securities and Exchange Commission (“SEC”) Staff Accounting Bulletin (“SAB”) No. 99, Materiality Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements For the Transition Period, correction of these errors increased our net loss by $251 and net loss attributable to common stock holders by $1,911. For Fiscal 2016, correction of these errors decreased our net loss and net loss attributable to common stock holders by $1,081. The cumulative effect of those adjustments reduced previously reported accumulated deficit as of the Transition Period by $829. The effects of the corrections of the errors on our consolidated balance sheets, statements of operations and statements of cash flows for the Transition Period and Fiscal 2016 are presented in the tables below. Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Current Assets $ 23,537 $ - $ 23,537 $ 23,359 $ - $ 23,359 Long-Term Assets 30,420 - 30,420 30,400 - 30,400 Total Assets $ 53,957 $ - $ 53,957 $ 53,759 $ - $ 53,759 Current Liabilities $ 38,994 $ - $ 38,994 $ 39,919 $ - $ 39,919 Long-Term Liabilities 6,685 - 6,685 6,328 - 6,328 Total Liabilities 45,679 - 45,679 46,247 - 46,247 Mezzanine Equity 612 272 884 - - - Common Stock - - - - - - Preferred Stock - - - - - Additional Paid-In Capital 54,291 (1,101 ) 53,190 51,224 (1,081 ) 50,143 Accumulated Other Comprehensive Loss 855 - 855 159 - 159 Accumulated Deficit (47,480 ) 829 (46,651 ) (43,871 ) 1,081 (42,790 ) Total Equity (Deficit) 7,666 (272 ) 7,394 7,512 - 7,512 Total Liabilities and Equity (Deficit) $ 53,957 $ - $ 53,957 $ 53,759 $ - $ 53,759 Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Revenue $ 109,422 $ - $ 109,422 $ 165,552 $ - $ 165,552 Gross Profit 19,137 - 19,137 29,047 - 29,047 SG&A 17,993 251 18,244 30,781 (1,081 ) 29,700 Depreciation 1,773 - 1,773 2,864 - 2,864 Other - - - - - - Total Operating Expenses 19,766 251 20,017 33,645 (1,081 ) 32,564 Loss From Operations (629 ) (251 ) (880 ) (4,598 ) 1,081 (3,517 ) Other Expenses (2,965 ) - (2,965 ) (4,870 ) - (4,870 ) Loss Before Provision for Income Taxes (3,594 ) (251 ) (3,845 ) (9,468 ) 1,081 (8,387 ) Provision for Income Taxes (16 ) - (16 ) (17 ) - (17 ) Net Loss (3,610 ) (251 ) (3,861 ) (9,485 ) 1,081 (8,404 ) Non-Controlling Interest - - - (28 ) - (28 ) Net Loss Before Preferred Share Dividends (3,610 ) (251 ) (3,861 ) (9,513 ) 1,081 (8,432 ) Series A Dividend (116 ) - (116 ) (200 ) - (200 ) Series D Deemed Dividend - (1,660 ) (1,660 ) - - - Net Loss Attributable to Common Stock Holders $ (3,726 ) $ (1,911 ) $ (5,637 ) $ (9,713 ) $ 1,081 $ (8,632 ) Basic and Diluted Net Loss per Share: Net Loss $ (2.23 ) $ (0.24 ) $ (2.47 ) $ (9.69 ) $ 0.90 $ (8.78 ) Net Loss Attributable to Common Stock Holders $ (2.30 ) $ (1.30 ) $ (3.60 ) $ (9.89 ) $ 0.90 $ (8.99 ) Weighted Average Shares Outstanding - Basic and Diluted 1,621,047 (56,253 ) 1,564,794 981,962 (21,963 ) 959,999 Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Net Loss $ (3,610 ) $ (251 ) $ (3,861 ) $ (9,485 ) $ 1,081 $ (8,404 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Non-cash addbacks 3,634 251 3,885 7,348 (1,081 ) 6,267 Changes in operating assets and liabilities (1,232 ) - (1,232 ) 4,231 - 4,231 Net cash (used in) provided by operating activities (1,208 ) - (1,208 ) 2,094 - 2,094 Net cash used in investing activities (1,167 ) - (1,167 ) (5,130 ) - (5,130 ) Net cash provided by financing activities 1,058 - 1,058 4,986 - 4,986 Net (decrease) increase in cash (1,317 ) - (1,317 ) 1,950 - 1,950 Foreign currency translation (2 ) - (2 ) - - - Cash - beginning of period 1,969 - 1,969 19 - 19 Cash - end of period $ 650 $ - $ 650 $ 1,969 $ - $ 1,969 In addition to the errors noted above, we also noted errors relating to the classification of warrants issued to Jackson and the recognition of closing fees paid to Jackson in connection with the financing on September 15, 2017, that impact the interim periods in Fiscal 2017. On March 29, 2018 the Company filed an Item 4.02(a) Form 8-K disclosing the existence of a material misstatement within the financial statements included in the Company’s Form 10-Q filed for the third quarter ended September 30, 2017. While the impact of these errors is disclosed in the tables below, the Company will file an amended Form 10Q for the third quarter ended September 30, 2017 subsequent to this filing of this Form 10-K. The effects of the corrections of the errors on our consolidated balance sheets, statements of operations and statements of cash flows for the interim periods in Fiscal 2017 are presented in the tables below. As of September 30, 2017 (unaudited) As of July 1, 2017 (unaudited) As of April 1, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Current Assets $ 40,351 $ - $ 40,351 $ 21,401 $ - $ 21,401 $ 20,963 $ - $ 20,963 Long-Term Assets 53,774 - 53,774 28,734 - 28,734 29,319 - 29,319 Total Assets $ 94,125 $ - $ 94,125 $ 50,135 $ - $ 50,135 $ 50,282 $ - $ 50,282 Current Liabilities $ 46,841 $ - $ 46,841 $ 34,071 $ - $ 34,071 $ 33,861 $ - $ 33,861 Long-Term Liabilities 43,189 4,156 47,345 9,144 1,628 10,772 8,390 1,277 9,667 Total Liabilities 90,030 4,156 94,186 43,215 1,628 44,843 42,251 1,277 43,528 Mezzanine Equity - - - - - - 407 181 588 Common Stock - - - - - - - - - Preferred Stock - - - - - - - - - Additional Paid-In Capital 60,268 (2,527 ) 57,741 57,841 (2,168 ) 55,673 57,726 (1,787 ) 55,939 Accumulated Other Comprehensive Loss 662 - 662 552 - 552 833 - 833 Accumulated Deficit (56,835 ) (1,629 ) (58,464 ) (51,473 ) 540 (50,933 ) (50,935 ) 329 (50,606 ) Total Equity (Deficit) 4,095 (4,156 ) (61 ) 6,920 (1,628 ) 5,292 7,624 (1,458 ) 6,166 Total Liabilities and Equity (Deficit) $ 94,125 $ - $ 94,125 $ 50,135 $ - $ 50,135 $ 50,282 $ - $ 50,282 Three Months Ended April 1, 2017 (unaudited) Three Months Ended July 1, 2017 (unaudited) Six Months Ended July 1, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Revenue $ 40,712 $ - $ 40,712 $ 42,117 $ - $ 42,117 $ 82,829 $ - $ 82,829 Gross Profit 7,326 - 7,326 7,924 - 7,924 15,250 - 15,250 SG&A 7,627 (461 ) 7,166 6,338 76 6,414 13,965 (385 ) 13,580 Depreciation 760 - 760 760 - 760 1,520 - 1,520 Other - - - - - - - - - Total Operating Expenses 8,387 (461 ) 7,926 7,098 76 7,174 15,485 (385 ) 15,100 Loss From Operations (1,061 ) 461 (600 ) 826 (76 ) 750 (235 ) 385 150 Other Expenses (2,387 ) (132 ) (2,519 ) (1,363 ) 287 (1,076 ) (3,750 ) 155 (3,595 ) Loss Before Provision for Income Taxes (3,448 ) 329 (3,119 ) (537 ) 211 (326 ) (3,985 ) 540 (3,445 ) Provision for Income Taxes (5 ) - (5 ) (2 ) - (2 ) (7 ) - (7 ) Net Loss (3,453 ) 329 (3,124 ) (539 ) 211 (328 ) (3,992 ) 540 (3,452 ) Series A Dividend (50 ) - (50 ) (50 ) - (50 ) (100 ) - (100 ) Series D Deemed Dividend - (881 ) (881 ) - (1,128 ) (1,128 ) - (2,009 ) (2,009 ) Net Loss Attributable to Common Stock Holders $ (3,503 ) $ (552 ) $ (4,055 ) $ (589 ) $ (917 ) $ (1,506 ) $ (4,092 ) $ (1,469 ) $ (5,561 ) Basic and Diluted Net Loss per Share: Net Loss $ (1.42 ) $ 0.03 $ (1.38 ) $ (0.18 ) $ 0.06 $ (0.12 ) $ (1.48 ) $ 0.09 $ (1.39 ) Net Loss Attributable to Common Stock Holders $ (1.44 ) $ (0.36 ) $ (1.80 ) $ (0.20 ) $ (0.36 ) $ (0.55 ) $ (1.52 ) $ (0.72 ) $ (2.24 ) Weighted Average Shares Outstanding - Basic and Diluted 2,434,031 (176,705 ) 2,257,326 2,959,403 (244,214 ) 2,715,189 2,698,169 (210,646 ) 2,487,523 Three Months Ended September 30, 2017 (unaudited) Nine Months Ended September 30, 2017 (unaudited) Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Revenue $ 50,345 $ - $ 50,345 $ 133,174 $ - $ 133,174 Gross Profit 9,577 - 9,577 24,827 - 24,827 SG&A 9,140 (359 ) 8,781 23,105 (744 ) 22,361 Depreciation 790 - 790 2,310 - 2,310 Other - - - - - - Total Operating Expenses 9,930 (359 ) 9,571 25,415 (744 ) 24,671 Loss From Operations (353 ) 359 6 (588 ) 744 156 Other Expenses (4,803 ) (2,528 ) (7,331 ) (8,553 ) (2,373 ) (10,926 ) Loss Before Provision for Income Taxes (5,156 ) (2,169 ) (7,325 ) (9,141 ) (1,629 ) (10,770 ) Provision for Income Taxes (206 ) - (206 ) (213 ) - (213 ) Net Loss (5,362 ) (2,169 ) (7,531 ) (9,354 ) (1,629 ) (10,983 ) Series A Dividend (50 ) - (50 ) (150 ) - (150 ) Series D Deemed Dividend - - - - (2,009 ) (2,009 ) Net Loss Attributable to Common Stock Holders $ (5,412 ) $ (2,169 ) $ (7,581 ) $ (9,504 ) $ (3,638 ) $ (13,142 ) Basic and Diluted Net Loss per Share: Net Loss $ (1.67 ) $ (0.92 ) $ (2.59 ) $ (3.26 ) $ (0.92 ) $ (4.18 ) Net Loss Attributable to Common Stock Holders $ (1.69 ) $ (0.92 ) $ (2.61 ) $ (3.31 ) $ (1.69 ) $ (5.00 ) Weighted Average Shares Outstanding - Basic and Diluted 3,206,063 (295,924 ) 2,910,139 2,868,089 (239,176 ) 2,628,913 Three Months Ended April 1, 2017 (unaudited) Six Months Ended July 1, 2017 (unaudited) Nine Months Ended September 30, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Net Loss $ (3,453 ) $ 329 $ (3,124 ) $ (3,992 ) $ 540 $ (3,452 ) $ (9,354 ) $ (1,629 ) $ (10,983 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Non-cash addbacks 3,405 (329 ) 3,076 5,050 (540 ) 4,510 10,529 1,629 12,158 Changes in operating assets and liabilities 2,451 - 2,451 1,046 - 1,046 (3,962 ) - (3,962 ) Net cash (used in) provided by operating activities 2,403 - 2,403 2,104 - 2,104 (2,787 ) - (2,787 ) Net cash used in investing activities (1,070 ) - (1,070 ) (1,201 ) - (1,201 ) (22,080 ) - (22,080 ) Net cash provided by financing activities (1,492 ) - (1,492 ) (1,025 ) - (1,025 ) 29,599 - 29,599 Net (decrease) increase in cash (159 ) - (159 ) (122 ) - (122 ) 4,732 - 4,732 Foreign currency translation (2 ) - (2 ) (2 ) - (2 ) (2 ) - (2 ) Cash - beginning of period 650 - 650 650 - 650 650 - 650 Cash - end of period $ 489 $ - $ 489 $ 526 $ - $ 526 $ 5,380 $ - $ 5,380

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	12 Months Ended
	Dec. 30, 2017
Earnings Per Share [Abstract]
Loss Per Common Share	NOTE 4 – LOSS PER COMMON SHARE The Company utilizes the guidance per ASC 260, “Earnings per Share”. Basic earnings per share are calculated by dividing income/loss available to stockholders by the weighted average number of common stock shares outstanding during each period. Our Series A preferred stock holders receive certain dividends or dividend equivalents that are considered participating securities and our loss per share is computed using the two-class method. Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock share equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of the end of Fiscal 2017, the Transition Period and Fiscal 2016, have been excluded from the per share computations, since their inclusion would be anti-dilutive: Fiscal 2017 Transition Period Fiscal 2016 Warrants 925,935 6,726 16,753 Long term incentive plan (LTIP) 178,728 178,728 178,728 Options 122,400 63,900 64,100 Convertible preferred shares 43,239 118,439 104,926 Restricted shares - unvested 471,132 79,912 75,102 Convertible bonds - Series B — 1,088 1,117 Convertible promissory notes — 574,792 352,276 Total 1,741,434 1,023,585 793,002 Included in the Transition Period and Fiscal 2016, convertible preferred shares include the Company’s Series D Preferred Stock which contained both a fixed and variable conversion feature that fluctuated with the Company’s stock price. In addition, other restrictions prevented the holders from converting all of the Series D Preferred Stock at the same time. As a result, the Company could not determine the exact amount of shares of common stock the Series D Preferred Stock could be converted into at any time, thus only the fixed portion of the conversion features were included in the amounts above. The Series D Preferred Stock contained beneficial conversion features; a portion was quantifiable at the date of issuance in the amount of $615, which was recognized immediately due to the immediate convertibility of the Series D Preferred Stock and that it had no true redemption date. The additional beneficial conversion feature was quantifiable only at the date of each subsequent conversion. Both beneficial conversion features represent additional value to the holders not known at the date of issuance. As such, they represent a dividend on the Series D Preferred Stock and recorded as a Deemed Dividend. These Deemed Dividends are presented on the Statement of Operations for purposes of calculating Earnings Per Share only and have no net impact on Shareholders’ Deficit. In April 2017, the Company entered into an agreement with Holders of the Series D Preferred shares to redeem the remaining 62 shares of Series D Preferred Stock and terminate all future conversion rights, in return for $1,500 in cash and 60,000 shares of common stock. Deemed Dividends recorded were $2,009 and $1,660 for Fiscal 2017 and the Transition Period, respectively.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 30, 2017
Property Plant And Equipment [Abstract]
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consists of the following: Fiscal 2017 Transition Period Computer software $ 192 $ 90 Office equipment 131 33 Computer equipment 835 696 Furniture and fixtures 824 278 Leasehold improvements 655 472 Total property and equipment, gross 2,637 1,569 Accumulated depreciation (1,019 ) (650 ) Total property and equipment, net $ 1,618 $ 919 Depreciation expense for Fiscal 2017, the Transition Period and Fiscal 2016, was $402, $181, and $232, respectively.

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Dec. 30, 2017
Other Assets Noncurrent [Abstract]
Other Non-Current Assets	NOTE 6 – OTHER NON-CURRENT ASSETS The following provides a breakdown of other non-current assets: Fiscal 2017 Transition Period Collateral $ 2,842 $ 3,039 Other non-current assets 39 129 Surety bond - 1,405 Total $ 2,881 $ 4,573

IDENTIFIABLE INTANGIBLE ASSETS

IDENTIFIABLE INTANGIBLE ASSETS	12 Months Ended
	Dec. 30, 2017
Schedule Of Investments [Abstract]
Identifiable Intangible Assets	NOTE 7 – IDENTIFIABLE INTANGIBLE ASSETS The following provides a breakdown of identifiable intangible assets as of: Fiscal 2017 Tradenames Non-Compete Customer Relationships Total Identifiable intangible assets, gross $ 8,849 $ 2,368 $ 18,490 $ 29,707 Accumulated impairment losses (311 ) (142 ) (1,084 ) (1,537 ) Accumulated amortization (1,778 ) (2,205 ) (7,042 ) (11,025 ) Identifiable intangible assets, net $ 6,760 $ 21 $ 10,364 $ 17,145 Transition Period Tradenames Non-Compete Customer Relationships Total Identifiable intangible assets, gross $ 6,289 $ 2,368 $ 9,890 $ 18,547 Accumulated impairment losses (311 ) (142 ) (1,084 ) (1,537 ) Accumulated amortization (1,253 ) (1,661 ) (4,947 ) (7,861 ) Identifiable intangible assets, net $ 4,725 $ 565 $ 3,859 $ 9,149 In connection with the acquisition of CBS Butler and FirstPro, the Company identified intangible assets of $8,500 and $2,660, respectively, representing trade names and customer relationships. These assets are being amortized on a straight-line basis over their weighted average estimated useful life of 9.2 years. As of December 30, 2017, estimated annual amortization expense for each of the next five fiscal years is as follows: As of December 30, Amount 2018 $ 2,234 2019 1,936 2020 1,773 2021 1,773 2022 1,773 Thereafter 7,656 Total $ 17,145 Amortization of identifiable intangible assets for the period ended Fiscal 2017, the Transition Period, and Fiscal 2016 was $3,164, $1,592, and $2,632, respectively. The weighted average useful life remaining of identifiable intangible assets remaining is 8.5 years.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 8 – GOODWILL The following table provides a roll forward of goodwill: Fiscal 2017 Transition Period Beginning balance, gross $ 17,067 $ 16,121 Accumulated impairment losses (1,288 ) (1,288 ) Beginning balance, net 15,779 14,833 Acquisitions 16,180 — Impairment (4,790 ) — Purchase accounting adjustment — 946 Ending balance, net $ 27,169 $ 15,779 The Company recorded goodwill of $11,633 and $4,547 related to the acquisition of CBS Butler and FirstPro respectively. Goodwill by reportable segment is as follows: Fiscal 2017 Transition Period Commercial Staffing - US $ 2,756 $ 2,756 Professional Staffing - US 10,527 10,770 Professional Staffing - UK 13,886 2,253 Ending balance, net $ 27,169 $ 15,779 Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. The Company performed its annual goodwill impairment testing as of October 1, 2017 and recognized an impairment with respect to its PeopleServe reporting unit of $4,790, fully impairing the goodwill of this reporting unit. The impairment resulted from a continued decline in that reporting unit’s revenue which has lower margin than other reporting units. To determine the impairment, the Company employed a combination of market approach (valuations using comparable company multiples) and income approach (discounted cash flow analysis) to derive the fair value of the reporting unit. Under ASU 2017-04, which the Company early adopted, the impairment amount represents the excess of the carrying value over the fair value of the reporting unit.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 30, 2017
Payables And Accruals [Abstract]
Accounts Payable and Accrued Expenses	NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following provides a breakdown of accounts payable and accrued expenses: Fiscal 2017 Transition Period Accounts payable $ 4,371 $ 5,921 Accrued payroll, taxes and bonuses 7,061 8,398 Severance costs 780 — Interest payable 1,431 364 Legal cost accrual 608 2,090 Other accrued expenses 2,458 1,337 Total $ 16,709 $ 18,110

ACCOUNTS RECEIVABLE FINANCING

ACCOUNTS RECEIVABLE FINANCING	12 Months Ended
	Dec. 30, 2017
Accounts Receivable Financing [Abstract]
Accounts Receivable Financing	NOTE 10 – ACCOUNTS RECEIVABLE FINANCING Sterling National Bank In November 2013, Control Solutions International, Inc. (“CSI”), entered into a financing services agreement by which it assigned accounts receivable to fund working capital with Sterling National Bank (“Sterling”). Pursuant to this agreement, Sterling could advance up to 90% of the face value of eligible accounts receivable. The borrowings carried interest at a rate of 0.025% per day, or 9.0% per annum, from the date of the advance until the date of repayment. There was no ending date to the agreement, only a closing fee of $500 (whole dollars) upon termination. In conjunction with the closing of the Jackson Note, the Company’s accounts receivable based lending facility with Sterling National Bank was closed. ABN AMRO Commercial Finance In February 2014, Longbridge entered into an agreement with ABN AMRO Commercial Finance PLC (“ABN AMRO”) under which it could borrow money against eligible accounts receivable. Under this agreement, the Borrower could receive advances of up to 90% on temporary placements and 75% on permanent placements of the face value of eligible receivables. The borrowings carried interest at a rate of 2.50% above the Sterling Libor rate of 3.90%. The aggregate limit was £1,250, which was cross guaranteed by all of our U.K. subsidiaries and backed by all of the assets of our U.K. entities. On November 5, 2015, an amendment to the existing agreement with ABN AMRO was entered into, raising the limit on the line from £1.25 million to £3.5 million at a 2.5% interest rate plus the Bank of England base rate of 0.5%. With this new agreement the borrower received advances of 90% on both temporary and permanent placements of the face value of eligible receivables. Additionally, a two-year term loan was entered into with ABN-AMRO Commercial Finance for £750 to partially fund the acquisition of The JM Group Limited (“The JM Group”) and it bore an interest rate of 3% plus the Bank of England base rate of 0.5%. The new facility and the term loan were cross guaranteed by all of our UK subsidiaries and backed by all of the assets of our U.K. entities. On March 29, 2017, Longbridge and The JM Group each received a reservation of rights letter from ABN AMRO bank with respect to technical noncompliance with certain financial covenants contained in their financing documents with the bank. There was no financial impact of receiving this letter as ABN AMRO informed the Company they intended to take no action. The balance of the ABN AMRO Facility as of Fiscal 2017 was $1,321 and included in Accounts receivable financing on the Consolidated Balance Sheet. On February 8, 2018, this facility was terminated and the remaining balance paid in full. Midcap Funding Trust Prior to September 15, 2017, certain U.S. subsidiaries of the Company were parties to a $25,000 revolving loan facility with MidCap Funding X Trust (“MidCap”), with the option to increase the amount by an additional $25,000, with a maturity of April 8, 2019. The facility provided for borrowing of 85% against eligible receivables and carried an interest rate of LIBOR plus 4.0%, with a LIBOR floor of 1.0% per annum. The Company could prepay all or any portion of the balance at any time subject to a prepayment premium of: (i) 2.0% if prepaid in the first year of the loan; and (ii) 1.0% if prepaid thereafter. This loan is secured by a first priority lien in favor of MidCap on all of the Company’s US based assets except for the CSI assets. The Company entered into customary pledge and guaranty agreements to evidence the security interest in favor of MidCap. On September 15, 2017, the Company amended the facility with Midcap to allow for additional borrowing against unbilled receivables up to 85% with a cap of $1,300 borrowing against such receivables. In addition, the maturity date of the facility was extended to April 8, 2020 and the prepayment premiums reset to: (i) 2% if prepaid in the first or second year post the amendment; and (ii) 1.0% if prepaid thereafter. No other material terms were amended. The availability to the Company under the Midcap Facility is reduced by any outstanding letters of credit. The Midcap Facility allows the Company to issue letters of credit up to $150. As of December 30, 2017, $85 letters of credit were issued and outstanding. The facility provides events of default including: (i) failure to make payment of principal or interest on any MidCap loans when required, (ii) failure to perform obligations under the facility and related documents, (iii) not paying its debts as such debts become due and similar insolvency matters, and (iv) material adverse changes to the Company (subject to a 10-day notice and cure period). Upon an event of default, the Company’s obligations under the credit facility may, or in the event of insolvency or bankruptcy will automatically, be accelerated. Upon the occurrence of any event of default, facility will bear interest at a rate equal to the lesser of: (i) 3.0% above the rate of interest applicable to such obligations immediately prior to the occurrence of the event of default; and (ii) the maximum rate allowable under law. Under the terms of this agreement, the Company is subject to affirmative covenants which are customary for financings of this type, including: (i) maintain good standing and governmental authorizations, (ii) provide certain information and notices to MidCap, (iii) deliver monthly reports and quarterly financial statements to MidCap, (iv) maintain insurance, (v) discharge all taxes, (vi) protect their intellectual property, and (vii) generally protect the collateral granted to MidCap. The Company is also subject to negative covenants customary for financings of this type, including that it may not: (i) enter into a merger or consolidation or certain change of control events, (ii) incur liens on the collateral, (iii) except for certain permitted acquisitions, acquire any significant assets other than in the ordinary course of business, (iv) assume certain additional senior debt, or (v) amend any of their organizational documents. During the period August 31, 2015 through May 31, 2016, the Company was not in compliance with one or more of the covenants, however, did receive a waiver from MidCap for such covenants during this period. On July 11, 2016, the Company and MidCap amended the agreement and related covenants prospectively. The Company has since been in compliance with the covenants. The balance of the Midcap Facility as of Fiscal 2017 was $16,913 and included in Accounts receivable financing on the Consolidated Balance Sheet. HSBC Invoice Finance (UK) Ltd CBS Butler had a revolving accounts receivable financing arrangement with HSBC Invoice Finance (UK) Ltd “HSBC”. The facility, whose maximum capacity was £8,500, had an original expiration of January 2011, and provided for termination by either party with 90 days notice. Under the arrangement, CBS Butler could borrow against eligible short-term trade receivables in exchange for cash and a subordinated interest. The Company would receive cash equal to approximately 90% (varies slightly by geographical location of the receivable) of the value of the eligible receivables. The balance of the HSBC Facility as of Fiscal 2017 was $7,481 and included in Accounts receivable financing on the Consolidated Balance Sheet. HSBC Invoice Finance (UK) Ltd – New Facility On February 8, 2018, CBS Butler, Longbridge and The JM Group, entered into a new arrangement with HSBC which provides for HSBC to purchase the subsidiaries’ accounts receivable up to an aggregate amount of £11,500 across all three subsidiaries. The terms of the arrangement provide for HSBC to fund 90% of the purchased accounts receivable upfront and, a secured borrowing line of 70% of unbilled receivables capped at £1,000 (within the overall aggregate total facility of £11,500). The arrangement has an initial term of 12 months, with an automatic rolling three-month extension and carries a service charge of 1.80%.

DEBT

DEBT	12 Months Ended
	Dec. 30, 2017
Debt Disclosure [Abstract]
Debt	NOTE 11 – DEBT Fiscal 2017 Transition Period Bonds: Bonds - Series B $ — $ 50 Convertible Notes: Non-interest bearing convertible note (January 6, 2016) — 359 Non-interest bearing convertible note (September 10, 2016) — 477 8% Convertible Note (July 8, 2015) — 1,960 8% Convertible Note (February 8, 2016) — 728 Lighthouse - Seller Note #1 — 1,874 Lighthouse - Seller Note #2 — 234 Promissory Notes: Staffing (UK) - Seller Note — 112 PeopleServe - Seller Note — 329 Term Loans: Jackson Investment Group - related party 40,000 — Sterling National Bank — 168 Midcap Financial Trust — 2,025 ABN AMRO 254 694 Total Debt 40,254 9,010 Less Deferred Financing Costs and/or Debt Discount (1,260 ) (1,374 ) Total Debt, Net 38,994 7,636 Less: Current Portion (245 ) (3,639 ) Total Long-Term Debt $ 38,749 $ 3,997 Series B Bonds The balance of $50 was paid in full in Fiscal 2017. Non-interest bearing convertible note – January 6, 2016 On January 6, 2016, the Company issued a non-interest bearing $359 convertible promissory note. The financing had an OID of $54, a term of six months and was convertible into common stock at a price of $11.50 per share. As part of the debt raise, other debt issuance costs amounted to $5 which related to legal fees and $54 related to the OID. On July 8, 2016, the Company paid $59 in the form of an extension fee and extended the term for an additional six months. This note was paid in full in January 2017. Non-interest bearing convertible note - September 10, 2016 On September 10, 2016, the Company entered into a non-interest bearing convertible note for $ 477 400 March 2017 Non-interest bearing convertible note - April 11, 2017 On April 11, 2017, the Company entered into a non-interest bearing convertible note for $ 477 400 October 2017 8% Convertible Note (July 8, 2015) and 8% Convertible Note (February 8, 2016) On July 8, 2015, the Company issued an 8% convertible debenture valued at $3.92 million with a maturity date of April 1, 2017. The financing had an OID of $280, a term of 21 months and was convertible into common stock at a price of $10.00 per share at the lender’s election. In connection with the financing, the Company issued 5,000 shares of common stock and 78,400 warrants exercisable for a term of five years at an initial exercise price of $10.00 (subject to adjustment). As part of the debt raise, other debt issuance costs amounted to $409, of which $129 related to legal and due diligence fees and $280 related to the OID. On December 30, 2015, the Company converted the 78,400 warrants to 100,000 Series B preferred shares. As a result of the conversion of warrants to preferred shares, the Company reduced the debt discount by $855. As a result of the OID, the common shares and preferred shares issued, the Company recorded a debt discount and beneficial conversion expense of $2,820. During Transition Period and Fiscal 2016, the Company recorded amortization expense totaling $980 and $1,619 , respectively. On July 1, 2016, the Company paid cash of $980 in principal and on October 1, 2016, the Company separately converted $980 in principal into 178,182 shares of common stock. On February 8, 2016, the Company issued an 8% convertible debenture valued at $728 with a maturity date of July 1, 2017. The financing had a 12% OID amounting to $78, a term of 15 months and is convertible into common stock at a price of $10.00 per share at the lender’s election. In connection with the financing, the Company issued 13,000 shares of series B preferred stock. On January 3, 2017, the Company entered into an amendment agreement pursuant to which, the parties refinanced an aggregate amount of $2,688 of indebtedness and extended all amortization payments for the two 8% convertible notes dated July 8, 2015 and February 8, 2016 (collectively, the “Amendment”) to October 1, 2018, which was approximately 21 months from the date of the refinancing. The Amendment had a new face value of $3,126, and an 8% interest rate per annum, with no interest payments due until October 1, 2017, payable quarterly thereafter, and an overall term of 21 months with principal due at maturity. The Amendment was convertible into shares of common stock at a price of $3.00 per share at holder’s election, and the holder agreed to eliminate the 20% pre-payment penalty for an early redemption. In connection with the refinancing, the Company issued the holder 24,000 shares of common stock, valued at $498. The Amendment resulted in the extinguishment of the old notes of $2,688 and recording of the new debt and debt issue costs. The Company recorded a $870 loss upon extinguishment. On January 26, 2017, the Amendment was paid in full resulting a loss of $498. During the Transition Period, the Company paid $980 in principal on the 8% Convertible Note (July 8, 2015) note. Lighthouse Promissory Notes On July 8, 2015, the Company acquired Lighthouse. In connection with the acquisition, the Company issued an unsecured promissory note of $2,498 bearing interest at 6% per annum due over three years (“Lighthouse - Seller Note #1”), and an unsecured promissory note of $625 bearing interest at 6% per annum due over two years (“Lighthouse - Seller Note #2”) (collectively, the “Lighthouse Notes”). The Lighthouse Notes and any unpaid accrued interest are convertible at any time prior to maturity at a conversion price equal to the greater of (i) 80% of the Volume Weighted Average Price (“VWAP”) as of the date of notice given and (ii) the Company’s common stock price as of the date of notice given. During the Transition Period, the Company paid $406 in principal towards the Lighthouse Notes. The Company paid these notes in full on September 18, 2017. Sterling National Bank Promissory Note On December 16, 2014, the Company issued a promissory note to Sterling National bank in the amount of $250. The note bears interest at 18% per annum and originally had a maturity date of March 31, 2015 that was subsequently modified to have no maturity date. Through May 31, 2016, the note was paid in full. On July 24, 2015, the Company, through its wholly owned subsidiary CSI, issued a promissory note to Sterling National Bank in the amount of $350. The note bears interest at 18% per annum and has a maturity date of October 24, 2017. The remaining principal and interest payments are paid monthly at $18 per month through maturity. The Company paid this note in full on September 18, 2017 with the funding received from the Jackson Note. ABN AMRO Term Loan On November 5, 2015, the Company entered into a two-year term loan agreement with ABN AMRO Bank in the amount of £750 ($1,096), Principal payments are made in monthly installments of £31. This loan bears interest at 3.0% plus the Bank of England base rate of 0.5%. In June 2016, the Company borrowed an additional £250. All terms of the original loan remain unchanged. For the Transition Period, the Company paid principal totaling $270. During Fiscal 2017 and Transition Period, the remaining principal balance is £188 and £564. On February 8, 2018, the entire remaining balance was paid off. Midcap Financial Trust – Term Loan On April 8, 2015, the Company entered in to a four-year term loan agreement with Midcap Financial Trust in the amount of $3,000. This loan bears interest at 9.0% plus LIBOR, with a LIBOR floor of 1.0% per annum with principal payments of $62.5 per month. On February 8, 2016 the Company amended the terms of the agreement to modify the principal amortization and the maturity date to September 1, 2018. Through December 31, 2016, the Company repaid principal of $975. The Company paid this note in full on September 18, 2017 with the funding received from the Jackson Note. The Company wrote off $533 in deferred financing costs associated with the settlement of this term loan. Midcap Financial Trust – Additional Term Loan On April 8, 2015, the Company entered into an additional four-year term loan with Midcap Financial Trust, associated with the accounts receivable financing line of credit, of up to $1,300 bearing interest at 4.0% plus LIBOR, with a LIBOR floor of 1.0% per annum, provided, that the Additional Term Loan shall be limited to an amount equal to 5.0% of each $1,000 of the aggregate net amount of the Eligible Accounts (as such term is defined in the S360 Credit Agreement) minus the amount of any reserves and/or adjustments provided for in the S360 Credit Agreement. The initial borrowing of the Additional Term Loan was $700 and shall be payable in full on April 8, 2019. The Company borrowed an additional $100 in Fiscal 2016. On February 8, 2016, the Company amended the terms of the agreement to draw an additional $500 and adjust the interest rate to 9.0% plus LIBOR, with a LIBOR floor of 1%. The maturity date was unchanged. As part of the amendment, the Company issued Midcap Financial Trust 5,000 shares of common stock and recorded a debt discount of $65. Net of the remaining unamortized debt discount of $57, the remaining loan balance is $1,243. For period ended Transition Period, the outstanding balance is $1,300. On January 26, 2017, the payment terms of the Additional Term Loan were amended. Commencing on February 1, 2017 and continuing the first day of each calendar month, the Company shall make principal payments of $50 each month with the entire remaining balance due on the maturity date. In addition, in the event the Company should raise capital in aggregate of $2.5 million, the Company must pay $500 of such capital towards the Additional Term Loan; and if the Company should raise capital cumulatively in aggregate of $4.0 million, an additional $500 of such capital must be paid towards the Additional Term Loan. Jackson Investment Group Term Loan Note #1 On January 26, 2017, the Company entered into a note and warrant purchase agreement with Jackson for $7,400. Under the terms of this agreement, the Company issued to Jackson 330,000 shares of common stock and a warrant to purchase up to 630,000 shares of common stock at an initial exercise price of $6.75 per share (the “Warrant”). The note accrues interest on the principal amount at a rate of 6% per annum and has a maturity date of July 25, 2018. No interest or principal is payable until maturity. At any time during the term of the note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note. The note’s principal is not convertible into shares of common stock; however, 50% of the accrued interest on the note may be converted into shares of common stock, at the sole election of Jackson at maturity or upon prepayment by the Company, at a conversion price equal to $10.00 per share. On March 14, 2017, the Company and Jackson amended the warrant to include a blocker preventing Jackson from owning more than 19.99% of the Company’s shares outstanding as of January 26, 2017, until such ownership is approved by the shareholders consistent with Nasdaq Rule 5635(b). On June 15, 2017, our stockholders approved the issuance of shares of the Company’s common stock under the warrant to Jackson that may result in Jackson owning in excess of 19.99% of the Company’s outstanding shares. The warrant is exercisable beginning on July 25, 2017 for a term of four and a half (4.5) years thereafter. The exercise price is subject to anti-dilution protection, including protection in circumstances where common stock is issued pursuant to the terms of certain existing convertible securities, provided that the exercise price shall not be adjusted below a price that is less than the consolidated closing bid price of the common stock. The Company has accounted for these warrants as a liability under ASC 815-40 due to certain anti-dilution protection provisions. The Company paid this note in full on September 18, 2017 and entered in a new note with Jackson (refer to “Jackson Note”). Jackson Investment Group Term Loan Note #2 – Related Party On April 5, 2017, the Company amended the note and warrant purchase agreement and entered into a second subordinated secured note for $1,650. Under the terms of this amended agreement, the Company issued to Jackson 59,397 shares of common stock, with an additional 74,184 shares of common stock that was issued after obtaining shareholder approval for issuance of shares to Jackson in excess of the 19.99% limit in June 2017. Also on April 5, 2017, the Company amended the Warrant to allow Jackson to purchase up to an additional 825,463 shares of common stock, modified the initial exercise price of the Warrant to $5.00 per share and modified the conversion price of accrued interest on the note issued to Jackson in January 2017 to $7.50. The Warrant was also amended to increase the amount of common stock issuable to Jackson pursuant to the anti-dilution clause contained therein. The second note accrues interest on the principal amount at a rate of 6% per annum and has a maturity date of June 8, 2019; however, in the event the Company satisfies all of its outstanding obligations with Midcap Financial Trust, the maturity date will be adjusted to July 25, 2018. No interest or principal is payable on the second note until maturity. At any time during the term of the second note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note. The second note’s principal is not convertible into shares of common stock; however, 50% of the accrued interest on the second note can be converted into shares of common stock, at the sole election of Jackson at maturity or in the event of a prepayment by the Company, at a conversion price equal to $7.50 per share. The proceeds of this transaction were used to redeem the remaining shares and conversion rights of the Series D Preferred Stock. The Company has accounted for these warrants as a liability under ASC 815-40 due to certain anti-dilution protection provisions. The Company has recorded a liability of $1,426 at December 30, 2017. The Company paid this note in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note – Related Party”) Jackson Investment Group Term Loan Note #3 – Related Party In August 2017, the Company entered into a promissory note for $1,600, with a term of 60 days at interest of 10% per annum and issued 32,000 shares of common stock. The proceeds of the note were used to fund the satisfaction of a judgment entered in the matter of Staffing 360 Solutions, Inc. v. Former Officers of Staffing 360 Solutions, Inc. The Company paid this in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note”). Jackson Investment Group Term Loan Note #4 – Related Party On September 1, 2017, the Company entered into a promissory note for $515, with a term of 31 days at an interest of 12% per annum. The proceeds of the note were used to fund other debt obligations. The Company paid this in full on September 18, 2017 and entered into a new note with Jackson (refer to “Jackson Note”). Jackson Note – Related Party On September 15, 2017, the Company entered into a $40,000 note agreement with Jackson (refer to Note 2). The proceeds of the sale of the secured note were used to repay the existing subordinated notes previously issued to Jackson pursuant to the existing note purchase agreement in the aggregate principal amount of $11,165 and to fund a portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition and repay certain other outstanding indebtedness of the Company. The maturity date for the amounts due under the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 450,000 shares of the Company’s common stock as a closing commitment fee. These shares are subject to registration rights in favor of Jackson which was included in a new resale registration statement which was filed by the Company on November 1, 2017. The Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 at fair value. The Company recorded $4,764 loss upon extinguishment of debt, and deferred debt issuance costs of $1,385 to be amortized over the term of the new loan. The Company has estimated that the $11,165 of notes extinguished were replaced by $11,165 which equals its fair value. The Jackson Note includes customary covenants including a leverage ratio covenant. The threshold for this covenant assumed that the UK borrowing facilities would be treated as a sale of receivables. However, the refinancing of the UK facilities was not completed until February 2018. As such, Jackson permitted the Company to calculate the leverage ratio as of December 30, 2017, on a pro forma basis as if the UK facilities were indeed treated consistent with the covenant threshold, which kept the Company in compliance with such covenant.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 30, 2017
Stockholders Equity Note [Abstract]
Stockholders' Equity	NOTE 12 – STOCKHOLDERS’ EQUITY The Company effected a one-for-ten reverse stock split on September 17, 2015 and a one-for-five reserve stock split effective after the market close on January 3, 2018. All share and per share information in these consolidated financial statements has been retroactively adjusted to reflect this reverse stock split. The issuance of common shares during Fiscal 2017 is summarized below: Number of Fair Value Fair Value at Issuance Common Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Consultants 4,500 $ 20 $ 3.50 $ 4.70 Board and committee members 49,100 240 3.10 4.70 Employees 342,120 604 2.75 4.70 Shares issued in connection with promissory note 945,581 2,527 2.75 3.70 Shares issued for extension of convertible note 120,000 498 4.15 4.15 Shares issued in connection with acquisition 100,000 430 4.30 4.30 Shares sold through At-The-Market facility 125,253 367 3.16 4.39 Conversion of Series D Preferred Shares 394,600 972 2.80 3.80 2,081,154 $ 5,658 The Company’s authorized common stock consists of 40,000,000 shares having a par value of $0.00001. As of the end of Fiscal 2017 and the Transition Period, the Company has issued and outstanding 3,909,114 and 1,827,960, common shares, respectively. On January 26, 2017, the Company received shareholder approval to amend the Company’s Articles of Incorporation to increase the number of shares of common stock available for issuance from 20,000,000 to 40,000,000. The difference between the fair value of shares issued and the change in Additional Paid-In Capital during the period results from the accounting for conversions of Series D Preferred Stock which uses a historical value versus the fair value of common stock issued on the date of conversion. In May 2017, the Company entered into an At-The-Market offering (“ATM”) agreement with Joseph Gunnar & Co., LLC to establish an at-the-market equity offering program pursuant to which they are able, with the Company’s authorization, to offer and sell up to $3 million of the Company’s common stock at prevailing market prices from time to time. In Fiscal 2017, the Company sold 125,253 shares of common stock under this program at a value of $441. Subsequent to December 31, 2017, the Company has sold 134,417 shares of common stock under this program at a value of $424. Restricted Shares The Company has issued shares to employees and board and committee members under its 2015 Omnibus Incentive Plan and 2016 Omnibus Incentive Plan. Under these plans, the shares vest after three years from issuance. As of Fiscal 2017, the Company has a total of 479,157 $844, $313 and $329 Restricted Shares Weighted Average Price Per Share Balance at May 31, 2016 75,402 $ 20.77 Granted 4,510 5.50 Vested - - Balance at December 31, 2016 79,912 $ 19.91 Granted 391,220 3.33 Vested - - Balance at December 30, 2017 471,132 $ 6.14 Series A Preferred Stock – Related Party On May 29, 2015, the Company filed a Certificate of Designations, Preferences and Rights of Series A Preferred Stock with the Nevada Secretary of State, whereby the Company designated 1,663,008 shares of preferred stock as Series A Preferred Stock, par value $0.00001 per share. On June 15, 2017, the Company reincorporated in the State of Delaware. The Series A Preferred Stock has a stated value of $1.00 per share and is entitled to a 12% dividend. Shares of the Series A Preferred Stock are convertible into shares of common stock at the holder’s election at any time prior to December 31, 2018 (the “Redemption Date”), at a conversion rate of one and three tenths (1.3) shares of common stock for every 50 shares of Series A Preferred Stock that the Holder elects to convert. Except as otherwise required by law, the Series A Preferred Stock shall have no voting rights. In the event of a liquidation, dissolution or winding up of the Company, the holders of the Series A Preferred Stock shall be entitled to receive out of the assets of the Company legally available for distribution, prior to and in preference to distributions to the holders of the Company’s common stock, par value $0.00001 per share or classes and series of securities of the Company which by their terms do not rank senior to the Series A Preferred Stock, and either in preference to or pari passu with the holders of any other series of Preferred Stock that may be issued in the future that is expressly made senior or pari passu, as the case may be, an amount equal to the Stated Value of the Series A Preferred Stock less any dividends previously paid out on the Series A Preferred Stock. The holders will be entitled to receive cash dividends at the rate of 12% of the Stated Value per annum, payable monthly in cash, prior to and in preference to any declaration or payment of any dividend on the common stock. So long as any shares of Series A Preferred Stock are outstanding, the Company shall not declare, pay or set apart for payment any dividend on any shares of common stock, unless at the time of such dividend the Company shall have paid all accrued and unpaid dividends on the outstanding shares of Series A Preferred Stock. The Certificate of Designation filed on May 29, 2015, designating the Series A Preferred Stock, was filed in connection with the Company’s issuance of an aggregate of 1,663,008 shares of Series A Preferred Stock to Brendan Flood and Matthew Briand for the conversion of the Gross Profit Appreciation Bonus (as defined in each employment agreement) associated with their employment agreements. The Certificate of Designation was approved and related issuances were ratified by the Company’s Board and compensation committee on May 29, 2015. Up until the Redemption Date, holders may convert their shares into common stock at their election. On the Redemption Date, the Company shall redeem all of the shares of Series A Preferred Stock of each Holder, for cash or for shares of common stock in the Company’s sole discretion. If the Redemption Purchase Price is paid in shares of common stock, the holders shall initially receive one and three tenths (1.3) shares of common stock for each $50.00 of the Redemption Purchase Price. If the Redemption Purchase Price is paid in cash, the redemption price paid to each Holder shall be equal to the Stated Value for each share of Series A Preferred Stock, multiplied by the number of shares of Series A Preferred Stock held by such Holder, less the aggregate amount of dividends paid to such Holder through the Redemption Date. As of Fiscal 2017 and the Transition Period, we had issued and outstanding 1,663,008 Series A Preferred Stock shares and accrued dividends totaling $0 and $366, respectively. In Fiscal 2017, the Company paid dividends of $566. Series B Preferred Stock On December 30, 2015, the Company filed a Certificate of Designations, Preferences and Rights of Series B Preferred Stock with the Nevada Secretary of State, pursuant to which the Company designated 200,000 shares as Series B Preferred Stock, par value $0.00001 per share. On June 15, 2017, the Company reincorporated in the State of Delaware. The Series B Preferred Stock shall have a stated value of $10.00 per share. Except as otherwise required by law, the Series B Preferred Stock shall have no voting rights. In the event of a liquidation, dissolution or winding up of the Company, the remaining assets of the Company available for distribution to its stockholders shall be distributed on a pari passu basis among the holders of shares of the Series B Preferred Stock and the holders of the Company’s common stock, par value $0.00001 per share, pro rata based on the number of shares held by each such holder. There will be no dividends associated with the Series B Preferred Stock or payable to the holders. If a holder elects to convert the Series B Preferred Stock into common stock, then the holder will have the same rights and receive the same dividends, if any, as the holders of the common Stock. At any time, each holder may elect to convert the shares of Series B Preferred Stock held by such holder into shares of common stock. Upon the Series B Conversion, a holder shall receive one share of common stock for every one share of Series B Preferred Stock that the holder elects to convert; provided, however, that (i) to the extent that the holder’s right to receive such amount of common Stock upon conversion of the shares of Series B Preferred Stock would result in the holder holding in excess of 4.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable upon exercise of the Series B Preferred Stock, then the holder shall not be entitled to convert such shares of Series B Preferred Stock into a number of common stock that exceeds such beneficial ownership limitation, and (ii) notwithstanding any other provision of the Certificate of Designation to the contrary, in no event can conversion of the Series B Preferred Stock pursuant the Certificate of Designation result in the issuance of shares of common stock that would exceed the “Exchange Cap”. The "Exchange Cap" shall be deemed to have been reached if, at any time prior to the shareholders of the Company approving any transaction(s) pursuant to which Series B Preferred Stock, any stock or other securities convertible into or exchangeable for common stock and/or common stock are issuable that may be aggregated with such shares of common stock issuable upon conversion of Series B Preferred Stock, the number of shares of common stock issuable under outstanding shares of Series B Preferred Stock and other convertible securities and shares of common stock issued pursuant to such transactions(s) would exceed 19.9% of the shares of common stock outstanding as of the date of the earliest transaction(s). The holders of two-thirds of the Series B Preferred Stock then outstanding, upon notice to the Company, may increase or decrease the beneficial ownership limitation; provided, that the beneficial ownership limitation in no event shall exceed 9.99% of the number of shares of the common stock outstanding immediately after giving effect to the issuance of shares of common stock upon conversion of the outstanding Series B Preferred Stock. On December 30, 2015, the Company converted 78,400 warrants to 100,000 Series B Preferred Stock. In connection with the February 8, 2016 Note, the Company issued 13,000 shares of Series B Preferred Stock. In April 2016, the Company issued 20,000 shares of Series B Preferred Stock for advisory services rendered. On July 8, 2016, holders of Series B Preferred Stock elected to convert all 133,000 shares to 26,600 shares of common stock. As of Fiscal 2017 and Transition Period, the Company has no Series B shares issued and outstanding. Series C Preferred Stock On April 6, 2016, the Company filed a Certificate of Designation of Series C Preferred Shares with the Nevada Secretary of State, whereby the Company designated 500,000 shares as Series C Preferred Shares, par value $0.00001 per share. On June 15, 2017, the Company reincorporated in the State of Delaware. The Series C Preferred Shares shall have a stated value of $1.00 per share (the “Stated Value”). The Certificate of Designation sets forth the voting powers, designations, preferences, privileges, limitations, restrictions and relative rights applicable to the Series C Preferred Shares. Except as otherwise required by law, the Series C Preferred Shares shall have no voting rights. Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, the holders of shares of the Series C Preferred Shares shall (i) first be entitled to receive out of the assets, whether capital or surplus, of the Company an amount equal to $0.00001 for each share of Series C Preferred Shares before any distribution or payment shall be made to the holders of any junior securities and (ii) then be entitled to receive out of the assets, whether capital or surplus, of the Company the same amount that a holder of Company’s common stock would receive if the Series C Preferred Shares were fully converted (disregarding for such purposes any conversion limitations under the Certificate of Designation) to common stock which amounts shall be paid pari passu with all holders of common stock. Except for stock dividends or distributions for which adjustments are to be made pursuant to the Certificate of Designation, Holders are entitled to dividends on shares of Series C Preferred Shares equal (on an as-if-converted-to-Common-Stock basis) to and in the same form as dividends actually paid on shares of the common stock when, as and if such dividends are paid on shares of the common stock. No other dividends shall be paid on shares of Series C Preferred Shares. Each share of Series C Preferred Shares shall be convertible at the option of the Holder thereof, into that number of shares of common stock (subject to the limitations set forth in the Certificate of Designation) determined by dividing the Stated Value of such share of Series C Preferred Shares by the conversion price for the Series C Preferred Shares, which shall equal $1.00, subject to adjustment in accordance with the Certificate of Designation. Holders may effect conversions by providing the Company with a conversion notice in accordance with form and procedures set forth in the Certificate of Designation. The “Beneficial Ownership Limitation” with respect to the Series C Preferred Shares is 4.99% of the number of shares of the common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable upon conversion of Series C Preferred Shares held by the applicable Holder. A Holder, upon notice to the Company, may increase or decrease the Beneficial Ownership Limitation applicable to its Series C Preferred Shares; provided, that the Beneficial Ownership Limitation in no event shall exceed 9.99% of the number of shares of the common stock outstanding immediately after giving effect to the issuance of shares of common stock issuable upon conversion of Series C Preferred Shares held by the applicable Holder. On April 7, 2016 the Company issued 175,439 shares of Series C Preferred Shares at $2.85 for a total of $500. On June 16, 2016, the Company filed an Amendment to the Certificate of Designation for the Series C Preferred Stock, par value $0.00001 per share. The Amendment increased the number of Series C Preferred Stock from 500,000 shares authorized to 2,000,000 shares authorized. On June 24, 2016, holders of Series C Preferred Stock elected to convert all 175,439 shares to 35,088 shares of common stock. As of Fiscal 2017 and Transition Period, the Company has no Series C shares issued and outstanding. Series D Preferred Stock On June 27, 2016, the Company filed a Certificate of Designation of Series D Preferred Stock with the Nevada Secretary of State, whereby the Company designated 5,000 shares as Series D Preferred, par value $0.00001 per share (the “Series D Preferred Stock”). On June 15, 2017, the Company reincorporated in the State of Delaware. The Series D Preferred Stock have a face value of $10 (whole dollars) per share (the “Face Value”), original issue discount of 5% (“OID”) and conversion price of $2.50 per share. The Certificate of Designation sets forth the voting powers, designations, preferences, privileges, limitations, restrictions and relative rights applicable to the Series D Preferred Stock. Except as otherwise required by law, the Series D Preferred Stock shall have no voting rights, except: (a) during a period where a dividend (or part of a dividend) is in arrears; (b) on a proposal to reduce the Company's share capital; (c) on a resolution to approve the terms of a buy-back agreement; (d) on a proposal to wind up the Company; (e) on a proposal for the disposal of all or substantially all the Company's property, business and undertaking; and (f) during the winding-up of the entity. Upon any liquidation, dissolution or winding up of the Company, whether voluntary or involuntary, after payment or provision for payment of debts and other liabilities of the Company, pari passu with any distribution or payment made to the holders of Preferred Stock and common stock by reason of their ownership thereof, the holders of Series D Preferred Stock (each a “Holder”) will be entitled to be paid out of the assets of the Company available for distribution to its stockholders an amount with respect to each share of Series D Preferred Stock equal to $10 (whole dollars), plus an amount equal to any accrued but unpaid In-Kind Accrual thereon. Commencing on the date of the issuance of any such shares of Series D Preferred Stock, each outstanding share of Series D Preferred Stock will accrue a cumulative in-kind payment accrual (“In-Kind Accrual”), at a rate equal to 6.50% per annum, subject to adjustment as provided in the Certificate of Designations, of the Face Value. In-Kind Accrual will be payable with respect to any shares of Series D Preferred Stock upon any of the following: (a) upon redemption of such shares in accordance with the Certificate of Designation; (b) upon conversion of such shares in accordance with the Certificate of Designation; and (c) when, as and if otherwise declared by the Board of the Company. Each share of Series D Preferred Stock shall be convertible at the option of the Company and Holder thereof, in accordance with the Certificate of Designation, into that number of shares of common stock (subject to the limitations set forth in the Certificate of Designation) determined by dividing the Face Value of such share of Series D Preferred Stock by the conversion price per share for the Series D Preferred Stock, which shall equal $2.50, subject to adjustment in accordance with the Certificate of Designation. Holders may effect conversions by providing the Company with a conversion notice in accordance with form and procedures set forth in the Certificate of Designation. The shares of common stock underlying the Series D Preferred Stock will be fully paid and non-assessable. The Company may not issue shares of common stock to any Holder which, when aggregated with all other shares of common stock then deemed beneficially owned by such Holder, would result in such Holder owning more than 4.99% of all common stock outstanding immediately after giving effect to such issuance; provided, however, that such Holder may increase such amount to 9.99% upon not less than 61 days prior notice to the Company. On June 24, 2016, the Company entered into a Securities Purchase Agreement with certain purchasers pursuant to which the Company sold to the purchasers 211 shares of the Company’s Series D Preferred Stock at a face value of $10 (whole dollars) per share of Series D Preferred, and Original Issue Discount of 5% and a conversion price into common stock of $2.50 per share, for aggregate proceeds of approximately $2,000 before placement fees and estimated offering expenses. The offering of the Series D Preferred Stock was made under the Company’s Shelf Registration. Due to the contingent nature of the cash redemption feature of the Series D Preferred Stock, the Company has classified the shares as mezzanine equity on the consolidated balance sheets. During the Transition Period, holders of this series converted 118 shares of Series D Preferred Stock to 268,192 shares of common stock. During Fiscal 2017, holders converted an additional 31 shares of Series D Preferred Stock to 334,600 shares of common stock. The Series D Preferred Stock contained beneficial conversion features; a portion was quantifiable at the date of issuance in the amount of $615, which was recognized immediately due to the immediate convertibility of the Series D Preferred Stock and that it had no true redemption date. The additional contingent beneficial conversion feature was quantifiable only at the date of each subsequent conversion. Both beneficial conversion features represent additional value to the holders. As such, they represent a dividend on the Series D Preferred Stock and recorded as a Deemed Dividend. These Deemed Dividends are presented on the Statement of Operations for purposes of calculation Earnings Per Share only and have no net impact on Shareholders’ Deficit. Deemed Dividends recorded were $2,009 and $1,660 for Fiscal 2017 and the Transition Period, respectively. On April 5, 2017, the Company entered into an agreement with holders of the Series D Preferred shares to redeem the remaining 62 shares of Series D Preferred Stock and terminate all future conversion rights, in return for $1,500 in cash and 60,000 shares of common stock. Warrants On March 29, 2016, the Company filed a Tender Offer Statement (“Tender Offer”), offering to certain holders of the Company’s outstanding warrants to elect to receive an aggregate of 181,327 shares of the Company’s common stock, by agreeing to receive 1 common stock shares in exchange for every 25 warrants tendered by the holders of Warrants. The Tender Offer expired on April 26, 2016 and as of that date, a total of 164,445 warrants were validly tendered and not withdrawn. Such tendered warrants represented approximately 91% of the warrants included in the Tender Offer. Under the terms of the Tender Offer, the Company accepted all tendered warrants, and issued an aggregate of 32,896 shares of our common stock in exchange. In the month of May 2016, in separate agreements, various other warrant holders elected to receive an aggregate of 25,712 shares of the Company’s common stock, by agreeing to receive 7 shares of common stock in exchange for every 20 warrants. On January 26, 2017, the Company issued the Warrant to Jackson which entitled Jackson to purchase up to 630,000 shares of common stock at an initial exercise price of $6.75 per share (subject to adjustment). The Warrant is exercisable beginning on July 25, 2017 for a term of four and a half (4.5) years thereafter. The exercise price is subject to anti-dilution protection, including protection in circumstances where common stock is issued pursuant to the terms of certain existing convertible securities, provided that the exercise price shall not be adjusted below a price that is less than the consolidated closing bid price of the common stock. The Warrant had anti-dilution provisions which provided the holder with additional warrants and adjusted strike price in the event of stock repurchases by the Company or additional shares being issued in connection with the Series D Preferred Shares or Lighthouse promissory notes. As such, the Company has classified the Warrant as a liability. On April 5, 2017, the Company amended the Warrant and entered into a second subordinated secured note with Jackson for $1,650. Under the terms of the amended Warrant, Jackson may purchase up to an additional 275,508 shares of common stock On September 15, 2017, the Company issued 20,000 three-year cashless warrants with an exercise price of $5.00 valued at $28. Transactions involving the Company’s warrant issuances are summarized as follows: Weighted Number of Average Shares Exercise Price Outstanding at May 31, 2016 16,753 $ 98.55 Issued — — Expired or cancelled (10,027 ) 99.17 Outstanding at December 31, 2016 6,726 $ 97.62 Issued 925,508 5.00 Exercised — — Expired or cancelled (6,300 ) 100.00 Outstanding at December 30, 2017 925,934 $ 5.03 The following table summarizes warrants outstanding as of Fiscal 2017: Number Weighted Weighted Outstanding Remaining Average Exercise Price and Exercisable Life (years) Exercise price $5.00 - $62.50 925,934 4.09 $ 5.03 Incentive Plans 2014 Equity Incentive Plan On January 28, 2014, our Board adopted the 2014 Equity Incentive Plan (the “2014 Plan”). Under the 2014 Plan, we may grant options to employees, directors, senior management of the company and, under certain circumstances, consultants. The purpose of the 2014 Plan is to retain the services of the group of persons eligible to receive option awards, to secure and retain the services of new members of this group and to provide incentives for such persons to exert maximum efforts for the success of the company and its affiliates. A maximum of 50,000 shares of common stock has been reserved for issuance under this plan. The 2014 Plan expires on January 28, 2024. As of Fiscal 2017, all 50,000 shares have been issued. 2015 Omnibus Incentive Plan On September 23, 2015, our Board adopted the 2015 Omnibus Incentive Plan (the “2015 Plan”). This plan has not been approved by our stockholders. Under the 2015 Plan, we may grant a variety of equity instruments to employees, directors, senior management of the company and, under certain circumstances, consultants. The purpose of the 2015 Plan is to retain the services of the group of persons eligible to receive option awards, to secure and retain the services of new members of this group and to provide incentives for such persons to exert maximum efforts for the success of the company and its affiliates. The 2015 Plan provides for an aggregate of 90,000 shares of common stock to be available for awards under the 2015 Plan (“Awards”). The number of shares available for grant pursuant to Awards under the 2015 Plan is referred to as the “Available Shares”. If an Award is forfeited, canceled, or if any Option terminates, expires or lapses without being exercised, the common stock subject to such Award will again be made available for future grant. However, shares that are used to pay the exercise price of an Option or that are withheld to satisfy the Participant’s tax withholding obligation will not be available for re-grant under the 2015 Plan. The Plan will have a term of ten years and no further Awards may be granted under the 2015 Plan after that date. 2016 Omnibus Incentive Plan On October 25, 2016, our Board adopted the 2016 Omnibus Incentive Plan (the “2016 Plan”) to, among other things, attract and retain the best available personnel, to provide additional incentive to employees, directors and consultants and to promote the success of the Company’s business. The 2016 Plan’s terms and conditions are similar to that of the 2015 Plan. On January 26, 2017, our stockholders approved the 2016 Plan, pursuant to which 500,000 shares of the Company’s common stock will be reserved for issuance under stock, restricted stock and stock option awards Exercise price: $ 6.75 Market price at date of grant: $ 0.62 Volatility: 99.38% Expected dividend rate: — Expected terms (years): 5 Risk-free interest rate: 1.93% A summary of the activity during the Fiscal 2017 and Transition Period of the Company’s 2014 Equity Incentive Plan, 2015 Omnibus Incentive Plan and the 2016 Omnibus Incentive Plan is presented below: Options Weighted Average Exercise Outstanding at May 31, 2016 62,760 $ 82.03 Granted — — Exercised — — Expired or cancelled — — Outstanding at December 31, 2016 62,760 $ 82.03 Granted 62,700 6.75 Exercised — — Expired or cancelled (3,060 ) 82.68 Outstanding at December 30, 2017 122,400 $ 43.98 During the Fiscal 2017, Transition Period and Fiscal 2016, the Company recorded total share-based payment expense of $389, $210 and $358, respectively, in connection with all options outstanding. The total compensation cost related to options not yet amortized is $297 at Fiscal 2017. The Company will recognize this charge over approximately 4 years. Long-Term Incentive Plan In May 2016, the Company’s Board approved the 2016 Long-Term Incentive Plan (the “2016 LTIP”). This plan was approved by our stockholders on January 26, 2017. The material features of the 2016 LTIP are: • The maximum number of shares of common stock to be issued under the 2016 LTIP is 260,000 shares; • The award of performance units is permitted; • The term of the 2016 LTIP will expire on December 31, 2018 (unless terminated earlier) at the end of the 2016 LTIP’s performance period. The shares we issue under the 2016 LTIP will be authorized but unissued shares. The Board selected 260,000 shares to adequately motivate the participants and drive performance for the period. Performance Units The 2016 LTIP permits the granting of performance units to participants under the 2016 LTIP. The award agreement will set forth the number of performance units granted to a participant. The number of shares issued under an award is determined by multiplying the number of performance units granted to the participant by the vesting rate which is determined by measuring the market cap of the Company. As amended by the Compensation Committee on October, 25, 2016, the below chart summarizes the relationship between performance and the vesting rate for the performance units. 2018 Market Cap Vesting Rate Up to $54.6M 0.00% From $54.6M to below $82M 25.00% From $82M to below $109.3M 41.67% From $109.3M to below $136.6M 66.67% At $136.6M or above 100.00% If earned, shares of common stock will be issued to a participant within 30 days after the end of the performance period (December 31, 2018) and in no event later than March 15, 2019; provided, that the participant has been continuously employed, as applicable, with the Company through the date of issuance of the shares of common stock. If a participant terminates employment for any reason with the Company before the issuance of the shares described above, the award will be cancelled and forfeited, unless the Compensation Committee elects for special treatment. The estimated fair value of the 2016 LTIP plan based on third party valuation was $136. As of Fiscal 2017, all units had been issued and all compensation expense amortized. For Fiscal 2017 and Transition Period, the Company recorded $91 and $53 in compensation expense, respectively, associated with the 2016 LTIP. The Company has issued a total of 178,739 shares under this plan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 12 – COMMITMENTS AND CONTINGENCIES Employment Agreements On January 3, 2014, in connection with the acquisition of Initio, the Company entered into a services agreement (the “Flood Employment Agreement”) with Brendan Flood. Pursuant to the Flood Employment Agreement, Mr. Flood serves as Executive Chairman of the Board, as well as, CEO of Initio International Holdings (“Initio”). Mr. Flood was paid a salary of £192 per annum, less statutory deductions, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both the Company and Staffing (UK). Mr. Flood’s salary will be adjusted (but not decreased) annually based upon the change in the Consumer Price Index – Northeast Region (the “CPI Adjustment”). Mr. Flood is also entitled to an annual bonus of up to 50% of his annual base salary based reaching certain financial milestones. Additionally, Mr. Flood is entitled to Gross Profit Appreciation Participation, which entitles the participants to 10% of Initio’s Excess Gross Profit, which is defined as the increase in Initio gross profits in excess of 120% of the base year’s gross profit, up to $400. Mr. Flood’s participating level is 62.5%. On May 29, 2015, the Gross Profit Appreciation Bonus associated with this employment agreement was converted into Series A Preferred Stock. The Flood Employment Agreement has a term of five years and will automatically renew thereafter unless 12 months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of 12 months after termination of employment. On January 1, 2017, the Company amended the Flood Employment Agreement to increase his salary by the CPI Adjustment to an annualized salary of £275, and add an additional bonus of up to 25% of his base salary based upon the Company’s ending leverage ratio. On January 1, 2018 the Company amended the Flood Employment Agreement to increase his salary by CPI Adjustment to an annualized salary of £280. All other terms of Mr. Flood’s employment agreement remained unchanged. On January 3, 2014, in connection with the acquisition of Initio, the Company entered into an employment agreement (the “Briand Employment Agreement”) with Matthew Briand. Pursuant to the Briand Employment Agreement, Mr. Briand served as Co-CEO of the Company, as well as, CEO of Monroe. Mr. Briand was paid a salary of $300 per annum, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both the Company and Monroe. Mr. Briand’s salary was adjusted (but not decreased) annually in connection with the CPI Adjustment as defined in the Briand Employment Agreement. Mr. Briand was also entitled to an annual bonus of up to 50% of his annual base salary based on reaching certain financial milestones. Additionally, Mr. Briand is entitled to Gross Profit Appreciation Participation, which entitles the participants to 10% of Initio’s Excess Gross Profit, which is defined as the increase in Initio gross profits in excess of 120% of the base year’s gross profit, up to $400. Mr. Briand’s participating level is 37.5%. On May 29, 2015, the Gross Profit Appreciation Bonus associated with this employment agreement was converted into Series A Preferred Stock. The Briand Employment Agreement has a term of five years and will automatically renew thereafter unless 12 months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of 12 months after termination of employment. On January 27, 2015, Mr. Briand was given the additional title of President. On January 1, 2016, the Company amended the Briand Employment Agreement to increase his salary to $350. On January 1, 2017 the Company amended the Briand Employee Agreement to increase his salary by CPI adjustment to an annualized salary of $371 , and add an additional bonus of up to 25% of his base salary based upon the Company’s ending leverage ratio . On December 22, 2017, the Company announced the departure of Mr. Briand effective January 31, 2018. The Briand Employment Agreement was terminated, except with respect to certain provisions of the Briand Employment Agreement relating to competition that remain in effect. The Company additionally agreed to provide Mr. Briand with the following: (a) continued salary payments through the January 31, 2018; (b) a severance payment equal to twelve months’ salary payable over three months in equal installments beginning after the January 31, 2018, (c) performance bonuses for 2017 and 2018 as determined by the Company’s Board of Directors based upon the criteria set forth for its executives; (d) continued health insurance coverage for a period of 12 months following the January 31, 2018 (e) full and immediate vesting of all outstanding stock options and restricted securities granted to Mr. Briand; (f) reimbursement for life insurance and disability benefits for calendar year 2018; and (g) continuation of an automobile allowance for calendar year 2018 in the same amount as Mr. Briand received as an employee of the Company. As a result of this arrangement, the Company recorded a restructuring charge $780 in Fiscal 2017. On February 5, 2016, the Company entered into an employment agreement (the “Faiman Employment Agreement”) with David Faiman that appointed him as the Company’s Chief Financial Officer effective March 1, 2016. Mr. Faiman was later appointed the Company’s Treasurer and Executive Vice President. Under the Faiman Employment Agreement, Mr. Faiman received an annual base salary of $275. Annually, Mr. Faiman’s salary will be adjusted for the CPI Adjustment. On January 1, 2017 the Company increased Mr. Faiman’s salary by the CPI adjustment to an annualized salary of $280. On January 1, 2018 the Company increased his salary to an annualized salary of $320. On January 27, 2017, the Company entered into an employment agreement (the “Lutzo Employment Agreement”) with Christopher Lutzo that appointed him as the Company’s General Counsel effective February 13, 2017. Mr. Lutzo was later appointed the Company’s Secretary and Executive Vice President. Under the Lutzo Employment Agreement, Mr. Lutzo received an annual base salary of $220. Annually, Mr. Lutzo’s salary will be adjusted for the CPI Adjustment. January 1, 2018 the Company increased Mr. Lutzo’s salary by the CPI adjustment to annualized salary of $224. Earn-out Liabilities and Stock Value Guarantees The earn-out liability is comprised of contractual contingent liabilities resulting from the Company’s acquisitions. The provisions state that the seller of a business may receive additional future compensation based upon the business achieving certain future financial performance levels. The earn-out transactions were accounted for under the purchase method in accordance with ASC 805. Pursuant to the acquisition of Control Solutions International, Inc. (“CSI”), the purchase price includes monthly cash payments to the former owners and shareholders of CSI for performance-based compensation equal to 20% of CSI’s consolidated gross profit from the date of closing through the end of the sixteenth quarter following the date of closing not to exceed a total of $2,100. During Fiscal 2017 and Transition Period, the Company paid $98 and $79, respectively, towards the earn-out liability. This accrual is related to the matter of NewCSI, Inc. vs. Staffing 360 Solutions, Inc. At closing, the Company estimated the performance-based compensation would be $2,100. During Fiscal 2017, Transition Period and Fiscal 2016, the Company paid $98, $79, $159, respectively, towards the earn-out liability. At December 31, 2016, the remaining balance was $1,320 of which $138 is recorded in other current liabilities and $1,182 is recorded in other long-term liabilities. At December 30, 2017, the company had the remaining balance of $15 recorded as an accrued expense. Pursuant to the acquisition of Lighthouse, the sellers received 62,460 shares of common stock. In the event that the VWAP price for the 90 days prior to the anniversary of the acquisition date, is less than $10.00 per share, then the Company shall pay to the sellers an amount equal to $10.00 per share less the VWAP price multiplied by each share. On the anniversary of the acquisition date, the Company calculated the amount as $500 which was paid during the Transition Period with a corresponding increase to Goodwill. Pursuant to the acquisition of The JM Group, the purchase price includes a cash payment to the shareholders for performance-based compensation of (a) £850 if the gross profit for the 12 month period ending on the anniversary date of the date of completion (the “Anniversary TTM Gross Profit”) is equal to 90% or more of the gross profit for the twelve months ending October 31, 2015 (the “Completion TTM Gross Profit”); or (b) if the Anniversary TTM Gross Profit is less than 90% of the Completion TTM Gross Profit, a sum equal to £850 multiplied by the Anniversary TTM Gross Profit/Completion TTM Gross Profit. The Company recorded the maximum contingent liability amount of £850 ($1,180). At December 31, 2016, the remaining balance was $1,026 and was recorded in other current liabilities. While unpaid, the balance accrued interest at 10.25% per annum. The balance was paid in January 2017. In addition, the Company will issue an aggregate of 20,000 shares of common stock valued at $4.70 totaling $94, if the Anniversary Gross Profit (defined) of The JM Group is 100% or more the Completion Gross Profit (defined). If the Anniversary Gross Profit is greater than or equal to 75% of the Completion Gross Profit, but less than 100% of The JM Group’s Completion Gross Profit, an amount of shares equal to the product of (i) the Anniversary Gross Profit divided by the Completion Gross Profit and (ii) 20,000. If the Anniversary Gross Profit is less than 75% of the Completion Gross Profit, no shares are due. Pursuant to the acquisition of The JM Group, in addition to the 20,000 contingent shares discussed above, the sellers received 40,000 shares of common stock. In the event that the VWAP price for the 90 days prior to the anniversary of the acquisition date, is less than $10.00 per share, then the Company shall pay to the sellers an amount equal to $10.00 per share less the VWAP price multiplied by each share. As a result of the lower stock price, on November 14, 2016 the Company paid $346 in relation to the 40,000 shares issued and recorded an increase of $346 to Goodwill. On September 8, 2016, the Company paid $100 in relation to the 20,000 shares issued with a corresponding increase to Goodwill of $100. Lease Obligations The Company is party to multiple lease agreements for office space. The agreements require monthly rental payments through September 2027. Total minimum obligations are approximately $1,511, $1,385, $1,209, $1,114, $426 and $735 for the twelve months ended fiscal 2018, 2019, 2020, 2021, 2022 and beyond, respectively. For Fiscal 2017, Transition Period, and Fiscal 2016 rent expense amounted to $1,268, $571 and $1,067 respectively. Legal Proceedings NewCSI, Inc. vs. Staffing 360 Solutions, Inc. On May 22, 2014, NewCSI, Inc. (“NewCSI”), the former owners of Control Solutions International, filed a complaint in the United States District Court for the Western District of Texas, Austin Division, against the Company arising from the terms of the Stock Purchase Agreement dated August 14, 2013 between the Company and NewCSI. NewCSI claims that the Company breached a provision of the Stock Purchase Agreement (“SPA § 2.7”) that required the Company to calculate and pay to NewCSI 50% of certain “Deferred Tax Assets” within 90 days after December 31, 2013, subject to certain criteria. The Complaint sought payment of the amount allegedly owed under SPA § 2.7 and acceleration of earn-out payments provided for in the Stock Purchase Agreement of $1,400, less amounts paid to date, and attorneys’ fees. The Company responded denying the material allegations and interposing numerous affirmative defenses. On October 8, 2014, NewCSI filed a Motion of Summary Judgment (the “Motion”). On March 30, 2015, a Magistrate Judge of the District Court issued a Report and Recommendation that the District Court deny the Motion. The Recommendation became a final decision on April 13, 2015. On December 31, 2014, NewCSI filed an amended complaint to which NewCSI added an additional count asserting an “Adjustment Event” had occurred requiring an acceleration of earn-out payments provided for in the CSI Stock Purchase Agreement of $2,100, less amounts paid as of December 31, 2014 totaling $429 (balance of $1,671 at December 31, 2014), should the Company or CSI “be unable, or admit in writing its inability, to pay its debts as they mature.” The Company responded denying the material allegations and interposing numerous affirmative defenses, including that the earn-out liability was fully expensed at the time of the acquisition and fully accrued for on the Company’s balance sheet as part of the purchase accounting at the time of the acquisition. The final pretrial conference in this matter was held April 22, 2015. A jury was selected on May 14, 2015, and the trial was held May 18-20, 2015. On May 20, 2015, the jury rendered a verdict, finding that the Company had not complied with SPA § 2.7 and owed $154, but that NewCSI had not proven that the Company or CSI had become unable to pay debts as they came due. The Court had held that it was not a question for the jury to decide if damages for breach of SPA § 2.7 should include accelerated earn-out payments. On June 3, 2015, NewCSI filed a Motion for Entry of Judgment as Matter of Law seeking entry of a judgment in the amount of $154, plus accelerated earn-out payments in the amount of $1,152, plus statutory interest. NewCSI did not challenge the jury verdict on the ability to pay issue. Also on June 3, 2015, the Company filed a Motion for Entry of Judgment as a Matter of Law seeking entry of judgment against NewCSI on the jury’s finding that the Company had not complied with SPA § 2.7, or, in the alternative, for a reduction of damages to $154 and to hold that NewCSI may not be awarded accelerated earn-out payments as that would result in an illegal penalty. On October 21, 2015, judgment was entered in this action in favor of NewCSI and against the Company in the amount of $1,307, plus pre-judgment interest, post-judgment interest, and costs. On January 26, 2016, the District Court set the bond in respect of the NewCSI litigation at $1,384. The Company has filed a notice of appeal to the United States Court of Appeals for the Fifth Circuit seeking reversal of the judgment and posted a supersedeas bond to stay the execution of the judgment pending appeal. On April 18, 2016, the Court granted the NewCSI shareholders’ request for payment of attorneys’ fees, but reserved judgment on the amount of fees to award pending the outcome of the Company’s appeal. As of January 2016, the NewCSI shareholders have claimed they have incurred $552 in attorney’s fees, which could increase during the pendency of the appeal. On November 3, 2016, oral arguments for the appeal were heard. On July 26, 2017, the Appellate Court affirmed the Court’s decision granting a judgment against the Company for $1,307, and awarded prejudgment interest in the amount of $77 and costs and fees in the amount of $20, for a total judgment of $1,405, but left the issue of legal fees open for further proceedings at the trial court. The supersedeas bond had accrued interest to $1,400 and was released to NewCSI’s counsel. The Company paid the remaining $5 directly. On September 29, 2017 NewCSI filed a Supplemental Motion in the United States District Court for the Western District of Texas, Austin Division, seeking $629 in attorneys’ fees. The Company opposed this motion but the magistrate judge issued a report and recommendation on November 17, 2017 recommending an award of fees in the amount of $606. The Company has filed an objection with the trial judge to the magistrate’s report and recommendation and awaits a ruling. The Company has fully reserved the amount of the magistrate’s report and recommendation. The Company intends to aggressively assert its defenses in the remaining portion of the proceedings with NewCSI. Nevertheless, there can be no assurance that the outcome of this legal fees determination will be favorable to the Company. Staffing 360 Solutions, Inc. v. Former Officers of Staffing 360 Solutions, Inc. On November 13, 2015, in a separate proceeding, the Company initiated an arbitration proceeding before JAMS against three former officers of the Company. In its demand for arbitration and statement of claim, the Company alleged that these individuals breached their employment agreements with the Company and the fiduciary duties each owed to the Company. The three respondents responded with a counterclaim alleging wrongful termination and have moved to dismiss the arbitration, as well as moved for severance in relation to the remainder of their contracts. On July 20, 2016, the arbitrator decided in favor of both of the respondents’ motions. Further on September 21, 2016 the arbitrator rendered the final award, which was set at $1,433. The former officers brought an action in US District Court in New York City under the caption Dealy, et al. v. Staffing 360 Solutions, Inc. , requesting that the Court convert this arbitration award into a judgment. Other Matters On February 17, 2016, a previous law firm filed suit in the Supreme Court of the State of New York alleging that the Company owes $759, for legal services rendered. The Company disagreed with the quantity and quality of legal services provided by the firm to the Company. On March 17, 2016, the Company reached a settlement with the law firm in the amount of $505 to be paid in equal installments over 24 months beginning April 2016. The final payment was made on March 1, 2018.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 30, 2017
Segments Geographical Areas [Abstract]
SEGMENT INFORMATION	NOTE 14 – SEGMENT INFORMATION In December 2017, following the acquisitions of FirstPro and CBS Butler, the Company reorganized its operations into three reportable segments: Commercial – US; Professional – US and Professional - UK. Fiscal 2017 Transition Period Fiscal 2016 Commercial Staffing - US $ 96,399 $ 61,792 $ 90,331 Professional Staffing - US 51,104 31,551 53,226 Professional Staffing - UK 45,147 16,079 21,995 Total Revenue $ 192,650 $ 109,422 $ 165,552 Commercial Staffing - US $ 16,913 $ 9,966 $ 13,602 Professional Staffing - US 10,619 5,741 10,282 Professional Staffing - UK 9,209 3,430 5,163 Total Gross Profit $ 36,741 $ 19,137 $ 29,047 Selling, general and administrative expenses $ (32,819 ) $ (18,244 ) $ (29,700 ) Depreciation and amortization (3,566 ) (1,773 ) (2,864 ) Impairment of goodwill (4,790 ) - - Operating expenses - restructuring (780 ) - - Interest expense (3,745 ) (1,382 ) (2,699 ) Amortization of beneficial conversion feature - (430 ) (727 ) Amortization of debt discount and deferred financing costs (2,745 ) (979 ) (1,917 ) Change in fair value of warrant liability 383 - - Loss on extinguishment of debt, net (6,132 ) (162 ) 566 Other expense (106 ) (12 ) (93 ) Loss Before Provision for Income Tax $ (17,559 ) $ (3,845 ) $ (8,387 ) For Fiscal 2017, the Transition Period and Fiscal 2016, the Company generated revenue in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period Fiscal 2016 United States $ 147,373 $ 93,257 $ 143,460 United Kingdom 45,147 16,080 21,994 Canada 130 85 98 Total Revenue $ 192,650 $ 109,422 $ 165,552 For the period ended Fiscal 2017 and Transition Period, the Company has assets in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period United States $ 53,814 $ 44,990 United Kingdom 32,861 8,936 Canada 73 31 Total Assets $ 86,748 $ 53,957 Total assets by segment is not presented as it is not reviewed by the Chief Operating Decision Maker in his evaluation of how to allocate capital and resources. For the period ended Fiscal 2017 and Transition Period, the Company has goodwill in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period United States $ 13,283 $ 13,027 United Kingdom 13,886 2,752 Canada — — Total Goodwill $ 27,169 $ 15,779

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 30, 2017
Business Combinations [Abstract]
Acquisitions	NOTE 15 – ACQUISITIONS In accordance with ASC 805, the Company accounts for acquisitions using the purchase method under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require the Company to make significant assumptions, including projections of future events and operating performance. On September 15, 2017, Staffing 360 Georgia, LLC (“Staffing Georgia”), a wholly-owned subsidiary of the Company entered into an asset purchase agreement with Firstpro Inc. (“FPI”), Firstpro Georgia, LLC (“FPL”), and certain individuals, pursuant to which the FPI and FPL sold substantially all of their assets to Staffing Georgia (“Firstpro Acquisition”). The purchase price was $8,000, of which, (a) $4,500 was paid at closing, (b) $825 is payable in quarterly installments of $75 beginning on October 1, 2017, and (c) $2,675 is payable annually in three equal installments beginning on September 15, 2018. On September 15, 2017, the Company and Longbridge Recruitment 360 Limited (“Longbridge”), a wholly-owned subsidiary of the Company, entered into an agreement (“Share Purchase Agreement”) with the holders of share capital of CBS Butler Holdings Limited (“CBS Butler”) and an agreement (“Option Purchase Agreement”) with the holders of outstanding options of CBS Butler, pursuant to which the holders of the share capital of CBS Butler and holders of outstanding options of CBS Butler sold all of their shares and options of CBS Butler to Longbridge (the “CBS Butler Acquisition”), in exchange for (i) an aggregate cash payment of £13,810, (ii) an aggregate of 100,000 shares of the Company’s common stock, (iii) an earn-out payment of up to £4,214 (payable in December 2018 based upon CBS Butler’s operating performance during the period September 1, 2017 through August 31, 2018), and (iv) deferred consideration of £150 less the aggregate amount of each CBS Butler Shareholder’s portion of the net asset shortfall amount, if any, as determined pursuant to the Share Purchase Agreement and the Option Purchase Agreement. In connection with the acquisition of FirstPro and CBS Butler, the Company recorded the following identifiable intangible assets, based on preliminary valuation. CBS Butler FirstPro Goodwill $ 11,633 $ 4,547 Intangible assets Tradenames 2,100 460 Customer Relationships 6,400 2,200 $ 8,500 $ 2,660 Goodwill of CBS Butler and FirstPro are included in the Company’s Professional-UK and Professional-US reportable segments, respectively. The following table summarizes the final allocation of the purchase price to the estimated fair values of net assets acquired at the date of the acquisition: CBS Butler FirstPro Purchase price (1) $ 24,414 $ 7,298 Less: Net assets acquired (4,281 ) (91 ) Intangibles (8,500 ) (2,660 ) Goodwill $ 11,633 $ 4,547 (1) Goodwill amounts are shown net of adjustments of $811 and $702 for CBS Butler and FirstPro, respectively, for discounting of deferred payments and earnouts and other purchase accounting adjustments. The Company identified intangible assets of $8,500 and $2,660, for CBS Butler and FirstPro respectively, representing trade names, and customer relationships. These assets are being amortized on a straight-line basis over their weighted average estimated useful life of approximately 9.2 years. The Company acquired a total of $8,527 in receivables and fair value of these receivables equals the contract value; and recorded contingent consideration associated with CBS Butler of £4,214 ($5,689). The following unaudited pro forma consolidated results of operations have been prepared, as if the acquisitions of CBS Butler and FirstPro has occurred as of June 1, 2016: Fiscal 2017 Transition Period Revenues $ 244,471 $ 157,351 Net loss from continuing operations (19,122 ) (3,748 ) Weighted average number of common stock shares - basic and diluted 3,220,426 2,114,794 Net loss per share from continuing operations $ (0.01 ) $ (0.00 ) The Company recorded revenues of $24,454 from the acquisitions completed during Fiscal 2017. The Company recorded a total of $469 in third party expenses associated with consummating the two acquisitions, which are included in Selling, general and administrative expenses, excluding depreciation and amortization stated on the Consolidated Statement of Operations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 16 – RELATED PARTY TRANSACTIONS In addition to the Series A Preferred Shares and notes issued to Jackson, the following are other related party transactions: Board and Committee Members During Fiscal 2017, the Transition Period and Fiscal 2016, the Company incurred $69, $29 and $50, respectively, in fees to Dimitri Villard for his role as Board member and Chairman of the Nominating and Corporate Governance. In addition, during Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Villard received 4,500, 900, and 1,200 common shares valued at $19, $7, and $29, respectively, for his services as a Board and Committee member. During Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Villard received 11,800, 0 and 6,000 common shares valued at $48, $0, and $150, respectively, as a bonus. These shares vest over a three year period and as such the Company has recognized expense of $75, 33 and $49 during Fiscal 2017, the Transition Period and Fiscal 2016, respectively. Mr. Villard also received stock options valued at $1 in Fiscal 2017. For Fiscal 2017, the Company has $0 accrued in accounts payable and accrued expenses – related parties account. During Fiscal 2017, the Transition Period and Fiscal 2016, the Company incurred $69, $29, and $50, respectively, in fees to Jeff Grout for his role as Board member and the Chairman of the Compensation Committee. In addition, during Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Grout received 4,500, 900, and 1,200 common shares valued at $19, $7, and $29, respectively, for his service as a Board and Committee member. During Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Grout received 11,800, 0 and 6,000 common shares valued at $48, $0 and $150, respectively, as a bonus. These shares vest over a three year period and as such the Company has recognized expense of $75, 33 and $47 during Fiscal 2017, Transition Period and Fiscal 2016, respectively. Mr. Grout also received stock options valued at $1 in Fiscal 2017. For Fiscal 2017, the Company has $0 accrued in accounts payable and accrued expenses – related parties account. During Fiscal 2017, the Transition Period and Fiscal 2016, the Company incurred $69, $29, and $50, respectively in fees to Nick Florio for his services as Board member, Chairman of the Audit Committee and Chairman of the Restructuring Committee. In addition, during Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Florio received 4,700, 750, and 1,000 common shares valued at $19, $6, and $24, respectively, for his services as a Board and Committee member. During Fiscal 2017, the Transition Period and Fiscal 2016, Mr. Florio received 11,800, 0 and 6,000 shares valued $48, $0 and at $150, respectively, as a bonus. These shares vest over a three year period and as such the Company has recognized expense of $74, 33 and $46 during Fiscal 2017, Transition Period and Fiscal 2016, respectively. Mr. Florio also received stock options valued at $1 in Fiscal 2017. At the request of Mr. Florio, all cash payments, common stock issuances and stock option issuances have been made in the name of Citrin Cooperman & Company, LLP. For Fiscal 2017, the Company has accrued $0 in accounts payable and accrued expenses – related parties account. The Briand Separation Agreement The Company’s former employee, board member and officer resigned from his positions with the Company and subsidiaries. The Company entered into an agreement (the “Briand Separation Agreement”) with Mr. Briand dated December 21, 2017, with an effective date (“Separation Date”) of January 31, 2018, pursuant to which Mr. Briand may provide advisory services, if requested by the Company, through the effective date. Pursuant to the Briand Separation Agreement, the Company agreed to provide, among other things: (a) pay through January 31, 2018 in the same amount and manner in which Mr. Briand was paid immediately prior to this Agreement; (b) severance pay in the amount of $362 (as of January 31, 2018) for twelve (12) months, payable over three (3) months in equal installments in accordance with the normal payroll policies of the Company, with the first installment being paid on the Company’s first regular pay date on or after January 31, 2018, which initial payment shall include all installment amounts that would have been paid during the first thirty (30) days following the Separation Agreement had installments commenced immediately following the Separation Date; (c) performance bonuses for 2017 and 2018, in the amounts, if any, as determined by the Company’s Board of Directors based upon the criteria set forth for its executives, payable in cash at the time any such performance bonuses are ordinarily paid to the Company’s executives; (d) for a period of twelve (12) months following the Separation Date, all health insurance plan benefits to which Mr. Briand and his family was entitled prior to the Separation Date under any such benefit plans or arrangements maintained by the Company in which Mr. Briand and his family participated, shall be provided to the same extent of coverage, pursuant to COBRA, to be paid directly by the Company; (e) any unvested stock options and restricted securities granted to Mr. Briand shall be fully and immediately exercisable or non-forfeitable, as applicable; (f) reimbursement for life insurance benefits, payable in the calendar year 2018 in the same amount as Mr. Briand received as an active employee of the Company; (g) reimbursement of disability insurance premiums, payable in the calendar year 2018 in the same amount as Mr. Briand received as an active employee of the Company; and (h) an automobile allowance, payable in the calendar year 2018 in the same amount as Mr. Briand received as an active employee of the Company.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 30, 2017
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	NOTE 17 – SUPPLEMENTAL CASH FLOW INFORMATION Fiscal 2017 Transition Period Cash paid for: Interest $ 1,861 $ 1,010 Income taxes 342 84 Non Cash Investing and Financing Activities: Shares issued as purchase consideration $ 430 $ 20 Conversion of a convertible note payable - 980 Deemed dividend 2,009 1,660 Warrants issued in connection with Jackson term loan 1,426 - Shares issued in connection with convertible note 498 - Shares issued in connection with Jackson term loan 2,527 - Shares issued in connection with Series D redemption 208 - CSI earnout (payment with surety bond) 1,305 1,336 Beneficial conversion feature in relation to issuance of debt - 1,105

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 18 – INCOME TAXES The components of loss before provision for income taxes for Fiscal 2017, the Transition Period and Fiscal 2016 are as follows: Fiscal 2017 Transition Period Fiscal 2016 Domestic $ (17,667 ) $ (5,000 ) $ (8,032 ) Foreign 108 1,155 (355 ) Loss before provision for income taxes $ (17,559 ) $ (3,845 ) $ (8,387 ) The provision for income taxes consisted of the following: Fiscal 2017 Transition Period Fiscal 2016 Current: Federal $ 152 $ — $ — State 250 — — Foreign 62 16 17 Total current tax expense 464 16 17 Deferred: Federal 41 — — State 8 — — Foreign 419 — — Total deferred tax expense 468 — — Total Tax Expense $ 932 $ 16 $ 17 The difference between the income tax provision on income (loss) and the amount computed at the U.S. federal statutory rate is due to: Fiscal 2017 Transition Period Fiscal 2016 Income benefit provision at Federal statutory rate $ (5,953 ) 34.0 % $ (1,222 ) 34.0 % $ (3,242 ) 34.0 % State income taxes, net of Federal Benefit (383 ) 2.2 % (188 ) 5.2 % (363 ) 3.8 % Foreign permanent differences — — % 17 (0.5 %) 84 (0.9 %) International tax rate differentials 231 -1.3 % 180 (5.0 %) 64 (0.7 %) U.S. Permanent differences 142 (0.8 %) 488 (13.6 %) 966 (10.1 %) Goodwill impairment 1,628 (903.0 %) — — % — — % Other True-Ups 1,035 (5.9 %) — — % — — % Impact of Federal Rate change 3,665 (20.9 %) — — % — — % Change in valuation allowance 567 (3.3 %) 741 (81.2 %) 2,508 (26.3 %) Tax provision $ 932 -5.3 % $ 16 — % $ 17 (0.2 %) On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code which has impacted our year ended December 30, 2017 including, but not limited to reducing the U.S. federal corporate tax rate to 21%, requiring a one-time transition tax on certain unremitted earnings of foreign subsidiaries that may electively be paid over eight years, and accelerated first year expensing of certain capital expenditures. Effective January 1, 2018 the Tax Act generally eliminates U.S. federal income taxes on dividends from foreign subsidiaries, imposes a new minimum tax on global intangible low taxed income (“GILTI”), limits the amount of deductible interest expense, and imposes new limitations on the deductibility of certain executive compensation. Shortly after the Tax Act was enacted, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (SAB 118), which provides guidance on accounting for the Tax Act’s impact. SAB 118 provides a measurement period, which in no case should extend beyond one year from the Tax Act enactment date, during which a company acting in good faith may complete the accounting for the impacts of the Tax Act under ASC Topic 740. In accordance with SAB 118, the Company must reflect the income tax effects of the Tax Act in the reporting period in which the accounting under ASC Topic 740 is complete. At December 30, 2017, the Company remeasured domestic deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally the 21% rate imposed by the Tax Act. The Company has recorded an expense of $3.7 million to reduce the net deferred tax assets, along with a corresponding benefit for the reduction of the valuation allowance recorded against these balances. Accordingly, the net impact to our effective tax rate is zero. At December 30, 2017, in accordance with SAB 118 the Company has not completed its accounting for the tax effects of the one-time transition tax imposed by the Tax Act. In order to determine the amount of the liability with respect to the one-time transition tax, the Company must determine, in addition to other factors, the amount of post-1986 Earnings & Profits of the relevant subsidiaries, as well as the amount of non-U.S. income taxes paid on such earnings. In order to quantify the liability, we are awaiting further interpretative guidance, continuing to assess available tax methods and elections, and continuing to gather additional information to more precisely compute the amount of the transition tax. Therefore, we have not recorded an estimate of the transition tax in our financial statements. In addition, the Company is continuing to evaluate whether Global Intangible Low Tax Income taxes (“GILTI”) are recorded as a current period expense when incurred or whether such amounts should be factored into a company's measurement of its deferred taxes. As a result, the Company has not included an estimate of the tax impacts related to GILTI for Fiscal 2017. The Company has not provided for additional income or withholding taxes for any undistributed foreign earnings, including those subject to the one-time transition tax nor have any taxes been provided for the outside basis difference inherent in these entities as the Company’s assertion is to indefinitely reinvest in foreign operations. Additionally, due to withholding tax, basis computations, and other related tax considerations, it is not practicable to estimate any taxes to be provided on outside basis differences at this time. Our deferred tax assets (liabilities) are as follows: Fiscal 2017 Transition Period Deferred tax assets Net operating loss carryforward $ 7,103 $ 7,439 Tax credit, deduction and capital loss carryforward 764 1,038 Share-based compensation 862 151 Depreciation and other amortization - 1,422 Debt issuance costs 1,234 — Accrued expenses and other liabilities 812 761 Total deferred tax assets 10,775 10,811 Less: valuation allowance (9,424 ) (8,843 ) Deferred tax assets, net of valuation allowance 1,351 1,968 Deferred tax liabilities: Depreciation 1,443 21 Basis differences in acquired intangibles 1,807 1,947 Total deferred tax liabilities 3,250 1,968 Deferred tax liability $ (1,899 ) $ — The Company has federal net operating losses (“NOLs”) of $23,743 that begin to expire in 2029. The Company has state operating losses of $30,332 that begin to expire in 2030, and foreign NOLs totaling $2,958 with an indefinite life. The Company also has general business credit carryforwards of $227. In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating loss carryforwards can be utilized. We consider the level of historical taxable income, scheduled reversal of temporary differences, tax planning strategies, and projected future taxable income in determining whether a valuation allowance is warranted. During Fiscal 2017, the Company maintained a valuation allowance against its U.S. deferred tax assets and certain foreign jurisdictions. The Company’s valuation allowance increased by $560 during Fiscal 2017. This increase was primarily attributable to the adjustment of certain deferred balances. During 2017, we reduced our federal and state tax attributes for unrecognized tax benefits related primarily to the treatment of stock compensation and stock options. If recognized, $1,136 of the unrecognized tax benefits are likely to attract a full valuation allowance, thereby offsetting the favorable impact to the effective rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: It is reasonably possible that the amount of the unrecognized tax benefits with respect to our unrecognized tax positions will increase or decrease in the next 12 months. These changes may be the result of, among other things, method changes. However, quantification of an estimated range cannot be made at this time. The Company has accrued zero interest and penalties as of December 30, 2017 and December 31, 2016. Fiscal 2017 Transition Period Fiscal 2016 Beginning balance $ — $ — $ — Additions based on tax positions related to current year — — — Additions for tax positions of prior years 1,136 — — Reductions for tax positions of prior years — — — Loss before provision for income taxes $ 1,136 $ — $ — The Company, or one of its subsidiaries, files its tax returns in the U.S., United Kingdom, Canada and certain state tax jurisdictions with varying statutes of limitations. The Company’s 2014 through 2017 tax years remain open to examination. Additional years may be open to the extent attributes are being carried forward to an open year.

COMPARATIVE FINANCIAL INFORMATI

COMPARATIVE FINANCIAL INFORMATION FOR SEVEN MONTHS ENDED JANUARY 2, 2016 (UNAUDITED)	12 Months Ended
	Dec. 30, 2017
Income Statement [Abstract]
Comparative Financial Information For Seven Months Ended January 2, 2016 (Unaudited)	NOTE 19 – COMPARATIVE FINANCIAL INFORMATION FOR SEVEN MONTHS ENDED JANUARY 2, 2016 (UNAUDITED) The following unaudited condensed consolidated statement of operations for the seven months ended January 2, 2016 is provided for comparison purposes to the Transition Period: For the Period June 1, 2015 - January 2, 2016 Revenue $ 91,432 Cost of revenue, excluding depreciation and amortization stated below 75,116 Gross Profit 16,316 Operating Expenses: Selling, general and administrative expenses, excluding depreciation and amortization stated below 15,301 Depreciation and amortization 1,817 Total Operating Expenses 17,118 Loss from Operations (802 ) Other Expense: Interest expense (1,527 ) Amortization of beneficial conversion feature (421 ) Amortization of debt discount and deferred financing costs (1,150 ) Other loss (13 ) Loss before Provision for Income Tax (3,913 ) Benefit for income taxes 9 Net Loss (3,904 ) Net income attributable to non-controlling interest 9 Net Loss Before Preferred Share Dividends (3,913 ) Dividends - Series A preferred stock 116 Net loss attributable to common stock holders $ (4,029 ) Basic and Diluted Net Loss per Share: Net Loss $ (4.24 ) Net Loss Attributable to Common Stock Holders $ (4.37 ) Weighted Average Shares Outstanding – Basic and Diluted 920,984

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise indicated. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. All significant intercompany balances and transactions have been eliminated in consolidation.
Change of Year End	Change of Year End On February 28, 2017, the board of directors (the “Board”) approved the change of the Company’s fiscal year end from May 31 to a 52-53-week year ending on the Saturday closest to the 31 st
Acquisitions	Acquisitions On September 15, 2017, Staffing 360 Georgia, LLC (“Staffing Georgia”), a wholly-owned subsidiary of the Company entered into an asset purchase agreement with Firstpro Inc. (“FPI”), Firstpro Georgia, LLC (“FPL”), and certain individuals, pursuant to which the FPI and FPL sold substantially all of their assets to Staffing Georgia (“ Firstpro Acquisition”) On September 15, 2017, the Company and Longbridge Recruitment 360 Limited (“Longbridge”), a wholly-owned subsidiary of the Company, entered into an agreement (“Share Purchase Agreement”) with the holders of share capital of CBS Butler Holdings Limited (“CBS Butler”) and an agreement (“Option Purchase Agreement”) with the holders of outstanding options of CBS Butler, pursuant to which the holders of the share capital of CBS Butler and holders of outstanding options of CBS Butler sold all of their shares and options of CBS Butler to Longbridge (the “ CBS Butler Acquisition”) based upon CBS Butler’s operating performance during the period September 1, 2017 through August 31, 2018 To finance the above transactions, the Company entered into an agreement with Jackson Investment Group, LLC (“Jackson”), a related party, on September 15, 2017. The Company, as borrower, and certain domestic subsidiaries of the Company, as guarantors, entered into an amended and restated note purchase agreement with Jackson, as lender (the “A&R Note Purchase Agreement”), pursuant to which Jackson made a senior debt investment of $40,000 in the Company in exchange for a senior secured note in the principal amount of $40,000 (the “Jackson Note”). The proceeds of the sale of the secured note were used to (i) repay the existing subordinated notes previously issued to Jackson in the aggregate principal amount of $11,165, (ii) to fund the upfront cash portion of the purchase price consideration of the Firstpro Acquisition and the CBS Butler Acquisition, (iii) to repay substantially all other outstanding indebtedness of the Company and (iv) general working capital purposes. The maturity date for the Jackson Note is September 15, 2020. The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018. Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. The Company may prepay the amounts due on the Jackson Note in whole or in part from time to time, without penalty or premium, subject to the conditions set forth in the A&R Note Purchase Agreement, and such prepayments, depending on the timing of the prepayments, may result in a discount on the principal amount to be prepaid as set forth in the A&R Note Purchase Agreement. The Company paid a closing fee of $1,000 in connection with its entry into the A&R Note Purchase Agreement and agreed to issue 450,000 shares of the Company’s common stock as a closing commitment fee. These shares were subject to registration rights in favor of Jackson and included in a new resale registration statement filed by the Company. In accordance with ASC 470 “Debt”, the Jackson Note resulted in the extinguishment of the old notes of $11,165 and recording of the new debt of $40,000 at fair value. The Company recorded $4,764 loss upon extinguishment of debt, and deferred debt issuance costs of $1,385 to be amortized over the term of the new loan.
Variable Interest Entities	Variable Interest Entities On May 17, 2014, the Company purchased 49% of the issued and outstanding common stock of PeopleServe PRS, Inc. (“PRS”). At the date of acquisition, the Company concluded that the Company was the primary beneficiary of PRS's results as it would have effective control over the operations of PRS, similarly to PeopleSERVE, Inc. (“PSI”), and expected to absorb the majority of PRS’ expected losses and expected residual returns. Accordingly, the Company consolidated the results of PRS. All inter-company transactions have been eliminated. Non-controlling interest in PRS was recorded in accordance with the provisions of Accounting Standards Codification (“ASC”) 810 “Consolidation”, and reported as a component of equity, separate from the parent company’s equity. On April 29, 2016, the Company entered into an Agreement whereby it purchased the remaining 51% of ownership of PRS. The purchase was recorded in the consolidated balance sheet as a $981 increase in paid in capital and a $1,081 reduction in non-controlling interest. On the date of the Agreement, the Company paid cash of $101 to the PRS shareholder. Upon payment the Company owned 100% of PRS and will no longer report non-controlling interest for PRS.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for Fiscal 2017, the Transition Period and Fiscal 2016, include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations, testing long-lived assets for impairment and valuation reserves against deferred tax assets.
Reclassification	Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our consolidated statement of financial position, results of operations or cash flows.
Revenue Recognition	Revenue Recognition Through Fiscal 2017, the company recognized revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Refer to the recent accounting pronouncements below for further details on assessment of the impact of adopting FASB ASC Topic 606.
Taxes Collected from Customers and Remitted to Governmental Agencies	Taxes Collected from Customers and Remitted to Governmental Agencies The Company records taxes on customer transactions due to governmental agencies as a receivable and a liability on the consolidated balance sheets. Sales taxes are recorded net on the consolidated statement of operations.
Advertising Costs	Advertising Costs Costs for advertising are expensed when incurred. Advertising expenses for the Company were $815, $454, and $771 for Fiscal 2017, the Transition Period, and Fiscal 2016, respectively.
Legal Contingencies and Expenses	Legal Contingencies and Expenses From time to time, the Company may become involved in various claims, disputes and legal or regulatory proceedings that arise in the ordinary course of business and relate to contractual and other obligations. The Company assesses its potential contingent and other liabilities by analyzing its claims, disputes and legal and regulatory matters using all available information, and developing its views on estimated losses in consultation with its legal and other advisors. The Company determines whether a loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. If the contingency is not probable or cannot be reasonably estimated, disclosure of the contingency shall be made when there is at least a reasonable possibility that a loss may be incurred. Expenses associated with legal contingencies are expensed as incurred.
Restructuring Charges	Restructuring Charges The Company records a liability for significant costs associated with exit or disposal activities, including lease termination costs, certain employee severance costs associated with formal restructuring plans, facility closings or other similar activities and related asset impairments, when the liability is incurred. The determination of when the Company accrues for severance and related costs depends on whether the termination benefits are provided under a one-time benefit arrangement or under an ongoing benefit arrangement. Where the Company has either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, it recognizes severance costs when they are both probable and estimable. Costs associated with restructuring actions that include one-time severance benefits are only recorded once a liability has been incurred, including when management with the proper level of authority has committed to a restructuring plan and the plan has been communicated to employees. These charges are included in operational restructuring and other charges on the consolidated statements of operations. Other charges include knowledge transfer costs directly related to the restructuring initiatives and are expensed as incurred. On December 22, 2017, the Company announced the departure of Mr. Briand, former Chief Executive Officer, effective January 31, 2018, as such the company has recorded severance costs in the form of a restructuring charge of $780 to terminate and exit Mr. Briand’s contract.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had no cash equivalents at the end of Fiscal 2017 or the Transition Period.
Accounts Receivable	Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after all efforts to collect have been exhausted. As of the end of Fiscal 2017 and the Transition Period, the Company had an allowance for doubtful accounts of $159 and $372, respectively.
Income Taxes	Income Taxes The Company utilizes Accounting Standards Codification (“ASC”) Topic 740, "Accounting for Income Taxes," which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company applies the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense.
Foreign Currency Translation	Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using the exchange rate in effect at the balance sheet date and equity is translated at historical rate. Results of operations are translated using average exchange rates. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive income), while gains and losses resulting from foreign currency transactions are included in operations.
Deferred Financing Costs	Deferred Financing Costs Costs incurred in connection with obtaining certain financing are deferred and amortized on an effective interest method basis over the term of the related obligation. In accordance with Accounting Standards Update (“ASU”) 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs”, debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount.
Business Combinations	Business Combinations In accordance with ASC 805, "Business Combinations”, the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In accordance with ASC 820, “Fair Value Measurements and Disclosures”, the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. There were no Level 1or 2 assets or liabilities or Level 3 assets in any period. The Company’s Level 3 liabilities were its warrants issued to Jackson and contingent consideration. The Company has accounted for the warrants issued to Jackson as a liability under ASC 815-40 due to certain anti-dilution protection provisions. The tables below represents a rollforward of the Level 3 warrant liability and contingent consideration: Warrant Liability Balance at December 31, 2016 $ - Fair value at issuance - January 2017 1,521 Fair value at issuance - April 2017 288 Change in fair value (383 ) Balance at December 30, 2017 $ 1,426 Contingent Consideration Balance at May 31, 2015 $ 1,558 Payments (160 ) Acquisition of the JM Group 1,180 Translation 63 Balance at May 31, 2016 $ 2,641 Change in fair value 946 Payments (1,048 ) Translation (193 ) Balance at December 31, 2016 $ 2,346 Payments (1,125 ) Payment with surety bond (1,207 ) Acquisition of CBS Butler 4,885 Change in fair value 130 Balance at December 30, 2017 $ 5,029 Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy. ASC 825-10-25, “Fair Value Option” expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows: Computers 3-5 years Computer equipment 3-5 years Network equipment 3-5 years Software 3-5 years Office equipment 3-7 years Furniture and fixtures 3-7 years Leasehold improvements 3-5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Major improvements are capitalized. At the time of retirement or disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in Other income/(expenses).
Long-Lived Assets	Long-Lived Assets In accordance with ASC 360 “Property, Plant, and Equipment”, the Company periodically reviews its long-lived assets, including identifiable intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit. Due to the Company changing its year end to the Saturday closest to the 31 st In January 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Under the new standard, a Company is required to recognize an impairment charge to goodwill equal to the difference between the carrying value of the reporting unit as compared to its estimated fair value not to exceed the carrying value of goodwill. The guidance is effective for periods fiscal years beginning after December 15, 2019. Early adoption is permitted for any impairment tests performed after January 1, 2017. The Company early adopted this guidance during impairment testing performed as of October 1, 2017. Refer to Goodwill footnote for details on goodwill impairment recognized.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Derivative and Hedging”. Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control and could require net cash settlement, then the contract shall be classified as an asset or a liability.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718, “Compensation – Stock Compensation”, which requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50, “Equity-Based Payments to Non-Employees”.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued ASU 2017-04, “Intangibles – Goodwill and Other (Topic 350) Simplifying the Test for Goodwill Impairment”. The amendments in this update modify the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The guidance is effective for annual periods fiscal years beginning after December 15, 2019. The Company early adopted this guidance during impairment testing performed on October 1, 2017. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805) Clarifying the Definition of a Business”. The amendments in this update is to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The Company does not expect this to have a material impact to its financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments”. The new guidance is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. ASU 2016-15 is effective for the Company beginning in the first quarter of fiscal 2018. Early adoption is permitted, provided that all of the amendments are adopted in the same period. The guidance requires application using a retrospective transition method. The Company does not expect this to have a material impact to its financial statements. In March 2016, the FASB issued ASU 2016-09, “Stock Compensation”, regarding the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance is to be applied for annual periods beginning after December 15, 2016 and interim periods within those annual periods, and early adoption is permitted. The guidance requires companies to apply the requirements retrospectively, modified retrospectively, or prospectively depending on the amendment(s) applied. There was no material impact to the financial statements as a result of the adoption this pronouncement. In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842). This guidance will be effective for public entities for fiscal years beginning after December 15, 2018 including the interim periods within those fiscal years. Early application is permitted. Under the new provisions, all lessees will report a right-of-use asset and a liability for the obligation to make payments for all leases with the exception of those leases with a term of 12 months or less. All other leases will fall into one of two categories: (i) Financing leases, similar to capital leases, which will require the recognition of an asset and liability, measured at the present value of the lease payments and (ii) Operating leases which will require the recognition of an asset and liability measured at the present value of the lease payments. Lessor accounting remains substantially unchanged with the exception that no leases entered into after the effective date will be classified as leveraged leases. For sale leaseback transactions, the sale will only be recognized if the criteria in the new revenue recognition standard are met. The Company is currently evaluating the impact of adopting this guidance. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” , In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers”. ASU 2014-09 supersedes the revenue recognition requirements of FASB ASC Topic 605, “Revenue Recognition” and most industry-specific guidance throughout the ASC, resulting in the creation of FASB ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). ASU 2014-09 requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers, Principal versus Agent Considerations” (Reporting Revenue Gross versus Net) clarifying the implementation guidance on principal versus agent considerations. Specifically, an entity is required to determine whether the nature of a promise is to provide the specified good or service itself (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The determination influences the timing and amount of revenue recognition. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers, Identifying Performance Obligations and Licensing”, clarifying the implementation guidance on identifying performance obligations and licensing. The amendments in this ASU clarify the two following aspects (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The effective date and transition requirements for ASU 2016-08 and ASU 2016-10 are the same as the effective date and transition requirements for ASU 2014-09. The Company developed an implementation plan to adopt this new guidance, which included an assessment of the impact of the new guidance on our financial position and results of operations. On January 1, 2018, the Company adopted the new accounting standard ASC 606, Revenue from Contracts with Customers for all open contracts and related amendments as of January 1, 2018 using the modified retrospective method. Results for reporting periods beginning after January 1, 2018 will be presented under ASC 606, while the comparative information will not be restated and will continue to be reported under the accounting standards in effect for those periods. The Company has completed its assessment of the impact of adopting ASC 606 effective January 1, 2018, and concluded there will be no impact on our financial position, results of operations or cash flows and will not have a significant impact on our internal controls over financial reporting. The Company is still assessing the impact the adoption of the standard will have on the new required disclosures, which will be finalized for the first quarter of 2018, which will include enhanced disclosure regarding revenue recognition, including disclosures of revenue streams, performance obligations, variable consideration and the related judgments and estimates necessary to apply the new standard as applicable to the Company’s operations.

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 30, 2017
Accounting Policies [Abstract]
Summary of Rollforward of Level 3 Warrant Liability and Contingent Consideration	The tables below represents a rollforward of the Level 3 warrant liability and contingent consideration: Warrant Liability Balance at December 31, 2016 $ - Fair value at issuance - January 2017 1,521 Fair value at issuance - April 2017 288 Change in fair value (383 ) Balance at December 30, 2017 $ 1,426 Contingent Consideration Balance at May 31, 2015 $ 1,558 Payments (160 ) Acquisition of the JM Group 1,180 Translation 63 Balance at May 31, 2016 $ 2,641 Change in fair value 946 Payments (1,048 ) Translation (193 ) Balance at December 31, 2016 $ 2,346 Payments (1,125 ) Payment with surety bond (1,207 ) Acquisition of CBS Butler 4,885 Change in fair value 130 Balance at December 30, 2017 $ 5,029
Property Plant And Equipment Estimated Useful Lives	Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows: Computers 3-5 years Computer equipment 3-5 years Network equipment 3-5 years Software 3-5 years Office equipment 3-7 years Furniture and fixtures 3-7 years Leasehold improvements 3-5 years

CORRECTION OF ERRORS IN PREVI29

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 30, 2017
Prior Period Adjustment [Abstract]
Schedule of Effect of Corrections of Consolidated Balance Sheets, Statement of Operations and Cash Flows	The effects of the corrections of the errors on our consolidated balance sheets, statements of operations and statements of cash flows for the Transition Period and Fiscal 2016 are presented in the tables below. Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Current Assets $ 23,537 $ - $ 23,537 $ 23,359 $ - $ 23,359 Long-Term Assets 30,420 - 30,420 30,400 - 30,400 Total Assets $ 53,957 $ - $ 53,957 $ 53,759 $ - $ 53,759 Current Liabilities $ 38,994 $ - $ 38,994 $ 39,919 $ - $ 39,919 Long-Term Liabilities 6,685 - 6,685 6,328 - 6,328 Total Liabilities 45,679 - 45,679 46,247 - 46,247 Mezzanine Equity 612 272 884 - - - Common Stock - - - - - - Preferred Stock - - - - - Additional Paid-In Capital 54,291 (1,101 ) 53,190 51,224 (1,081 ) 50,143 Accumulated Other Comprehensive Loss 855 - 855 159 - 159 Accumulated Deficit (47,480 ) 829 (46,651 ) (43,871 ) 1,081 (42,790 ) Total Equity (Deficit) 7,666 (272 ) 7,394 7,512 - 7,512 Total Liabilities and Equity (Deficit) $ 53,957 $ - $ 53,957 $ 53,759 $ - $ 53,759 Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Revenue $ 109,422 $ - $ 109,422 $ 165,552 $ - $ 165,552 Gross Profit 19,137 - 19,137 29,047 - 29,047 SG&A 17,993 251 18,244 30,781 (1,081 ) 29,700 Depreciation 1,773 - 1,773 2,864 - 2,864 Other - - - - - - Total Operating Expenses 19,766 251 20,017 33,645 (1,081 ) 32,564 Loss From Operations (629 ) (251 ) (880 ) (4,598 ) 1,081 (3,517 ) Other Expenses (2,965 ) - (2,965 ) (4,870 ) - (4,870 ) Loss Before Provision for Income Taxes (3,594 ) (251 ) (3,845 ) (9,468 ) 1,081 (8,387 ) Provision for Income Taxes (16 ) - (16 ) (17 ) - (17 ) Net Loss (3,610 ) (251 ) (3,861 ) (9,485 ) 1,081 (8,404 ) Non-Controlling Interest - - - (28 ) - (28 ) Net Loss Before Preferred Share Dividends (3,610 ) (251 ) (3,861 ) (9,513 ) 1,081 (8,432 ) Series A Dividend (116 ) - (116 ) (200 ) - (200 ) Series D Deemed Dividend - (1,660 ) (1,660 ) - - - Net Loss Attributable to Common Stock Holders $ (3,726 ) $ (1,911 ) $ (5,637 ) $ (9,713 ) $ 1,081 $ (8,632 ) Basic and Diluted Net Loss per Share: Net Loss $ (2.23 ) $ (0.24 ) $ (2.47 ) $ (9.69 ) $ 0.90 $ (8.78 ) Net Loss Attributable to Common Stock Holders $ (2.30 ) $ (1.30 ) $ (3.60 ) $ (9.89 ) $ 0.90 $ (8.99 ) Weighted Average Shares Outstanding - Basic and Diluted 1,621,047 (56,253 ) 1,564,794 981,962 (21,963 ) 959,999 Transition Period Fiscal 2016 Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Net Loss $ (3,610 ) $ (251 ) $ (3,861 ) $ (9,485 ) $ 1,081 $ (8,404 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Non-cash addbacks 3,634 251 3,885 7,348 (1,081 ) 6,267 Changes in operating assets and liabilities (1,232 ) - (1,232 ) 4,231 - 4,231 Net cash (used in) provided by operating activities (1,208 ) - (1,208 ) 2,094 - 2,094 Net cash used in investing activities (1,167 ) - (1,167 ) (5,130 ) - (5,130 ) Net cash provided by financing activities 1,058 - 1,058 4,986 - 4,986 Net (decrease) increase in cash (1,317 ) - (1,317 ) 1,950 - 1,950 Foreign currency translation (2 ) - (2 ) - - - Cash - beginning of period 1,969 - 1,969 19 - 19 Cash - end of period $ 650 $ - $ 650 $ 1,969 $ - $ 1,969 In addition to the errors noted above, we also noted errors relating to the classification of warrants issued to Jackson and the recognition of closing fees paid to Jackson in connection with the financing on September 15, 2017, that impact the interim periods in Fiscal 2017. On March 29, 2018 the Company filed an Item 4.02(a) Form 8-K disclosing the existence of a material misstatement within the financial statements included in the Company’s Form 10-Q filed for the third quarter ended September 30, 2017. While the impact of these errors is disclosed in the tables below, the Company will file an amended Form 10Q for the third quarter ended September 30, 2017 subsequent to this filing of this Form 10-K. The effects of the corrections of the errors on our consolidated balance sheets, statements of operations and statements of cash flows for the interim periods in Fiscal 2017 are presented in the tables below. As of September 30, 2017 (unaudited) As of July 1, 2017 (unaudited) As of April 1, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Current Assets $ 40,351 $ - $ 40,351 $ 21,401 $ - $ 21,401 $ 20,963 $ - $ 20,963 Long-Term Assets 53,774 - 53,774 28,734 - 28,734 29,319 - 29,319 Total Assets $ 94,125 $ - $ 94,125 $ 50,135 $ - $ 50,135 $ 50,282 $ - $ 50,282 Current Liabilities $ 46,841 $ - $ 46,841 $ 34,071 $ - $ 34,071 $ 33,861 $ - $ 33,861 Long-Term Liabilities 43,189 4,156 47,345 9,144 1,628 10,772 8,390 1,277 9,667 Total Liabilities 90,030 4,156 94,186 43,215 1,628 44,843 42,251 1,277 43,528 Mezzanine Equity - - - - - - 407 181 588 Common Stock - - - - - - - - - Preferred Stock - - - - - - - - - Additional Paid-In Capital 60,268 (2,527 ) 57,741 57,841 (2,168 ) 55,673 57,726 (1,787 ) 55,939 Accumulated Other Comprehensive Loss 662 - 662 552 - 552 833 - 833 Accumulated Deficit (56,835 ) (1,629 ) (58,464 ) (51,473 ) 540 (50,933 ) (50,935 ) 329 (50,606 ) Total Equity (Deficit) 4,095 (4,156 ) (61 ) 6,920 (1,628 ) 5,292 7,624 (1,458 ) 6,166 Total Liabilities and Equity (Deficit) $ 94,125 $ - $ 94,125 $ 50,135 $ - $ 50,135 $ 50,282 $ - $ 50,282 Three Months Ended April 1, 2017 (unaudited) Three Months Ended July 1, 2017 (unaudited) Six Months Ended July 1, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Revenue $ 40,712 $ - $ 40,712 $ 42,117 $ - $ 42,117 $ 82,829 $ - $ 82,829 Gross Profit 7,326 - 7,326 7,924 - 7,924 15,250 - 15,250 SG&A 7,627 (461 ) 7,166 6,338 76 6,414 13,965 (385 ) 13,580 Depreciation 760 - 760 760 - 760 1,520 - 1,520 Other - - - - - - - - - Total Operating Expenses 8,387 (461 ) 7,926 7,098 76 7,174 15,485 (385 ) 15,100 Loss From Operations (1,061 ) 461 (600 ) 826 (76 ) 750 (235 ) 385 150 Other Expenses (2,387 ) (132 ) (2,519 ) (1,363 ) 287 (1,076 ) (3,750 ) 155 (3,595 ) Loss Before Provision for Income Taxes (3,448 ) 329 (3,119 ) (537 ) 211 (326 ) (3,985 ) 540 (3,445 ) Provision for Income Taxes (5 ) - (5 ) (2 ) - (2 ) (7 ) - (7 ) Net Loss (3,453 ) 329 (3,124 ) (539 ) 211 (328 ) (3,992 ) 540 (3,452 ) Series A Dividend (50 ) - (50 ) (50 ) - (50 ) (100 ) - (100 ) Series D Deemed Dividend - (881 ) (881 ) - (1,128 ) (1,128 ) - (2,009 ) (2,009 ) Net Loss Attributable to Common Stock Holders $ (3,503 ) $ (552 ) $ (4,055 ) $ (589 ) $ (917 ) $ (1,506 ) $ (4,092 ) $ (1,469 ) $ (5,561 ) Basic and Diluted Net Loss per Share: Net Loss $ (1.42 ) $ 0.03 $ (1.38 ) $ (0.18 ) $ 0.06 $ (0.12 ) $ (1.48 ) $ 0.09 $ (1.39 ) Net Loss Attributable to Common Stock Holders $ (1.44 ) $ (0.36 ) $ (1.80 ) $ (0.20 ) $ (0.36 ) $ (0.55 ) $ (1.52 ) $ (0.72 ) $ (2.24 ) Weighted Average Shares Outstanding - Basic and Diluted 2,434,031 (176,705 ) 2,257,326 2,959,403 (244,214 ) 2,715,189 2,698,169 (210,646 ) 2,487,523 Three Months Ended September 30, 2017 (unaudited) Nine Months Ended September 30, 2017 (unaudited) Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Revenue $ 50,345 $ - $ 50,345 $ 133,174 $ - $ 133,174 Gross Profit 9,577 - 9,577 24,827 - 24,827 SG&A 9,140 (359 ) 8,781 23,105 (744 ) 22,361 Depreciation 790 - 790 2,310 - 2,310 Other - - - - - - Total Operating Expenses 9,930 (359 ) 9,571 25,415 (744 ) 24,671 Loss From Operations (353 ) 359 6 (588 ) 744 156 Other Expenses (4,803 ) (2,528 ) (7,331 ) (8,553 ) (2,373 ) (10,926 ) Loss Before Provision for Income Taxes (5,156 ) (2,169 ) (7,325 ) (9,141 ) (1,629 ) (10,770 ) Provision for Income Taxes (206 ) - (206 ) (213 ) - (213 ) Net Loss (5,362 ) (2,169 ) (7,531 ) (9,354 ) (1,629 ) (10,983 ) Series A Dividend (50 ) - (50 ) (150 ) - (150 ) Series D Deemed Dividend - - - - (2,009 ) (2,009 ) Net Loss Attributable to Common Stock Holders $ (5,412 ) $ (2,169 ) $ (7,581 ) $ (9,504 ) $ (3,638 ) $ (13,142 ) Basic and Diluted Net Loss per Share: Net Loss $ (1.67 ) $ (0.92 ) $ (2.59 ) $ (3.26 ) $ (0.92 ) $ (4.18 ) Net Loss Attributable to Common Stock Holders $ (1.69 ) $ (0.92 ) $ (2.61 ) $ (3.31 ) $ (1.69 ) $ (5.00 ) Weighted Average Shares Outstanding - Basic and Diluted 3,206,063 (295,924 ) 2,910,139 2,868,089 (239,176 ) 2,628,913 Three Months Ended April 1, 2017 (unaudited) Six Months Ended July 1, 2017 (unaudited) Nine Months Ended September 30, 2017 (unaudited) Previously As Previously As Previously As Reported Adjustments Revised Reported Adjustments Revised Reported Adjustments Revised Net Loss $ (3,453 ) $ 329 $ (3,124 ) $ (3,992 ) $ 540 $ (3,452 ) $ (9,354 ) $ (1,629 ) $ (10,983 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Non-cash addbacks 3,405 (329 ) 3,076 5,050 (540 ) 4,510 10,529 1,629 12,158 Changes in operating assets and liabilities 2,451 - 2,451 1,046 - 1,046 (3,962 ) - (3,962 ) Net cash (used in) provided by operating activities 2,403 - 2,403 2,104 - 2,104 (2,787 ) - (2,787 ) Net cash used in investing activities (1,070 ) - (1,070 ) (1,201 ) - (1,201 ) (22,080 ) - (22,080 ) Net cash provided by financing activities (1,492 ) - (1,492 ) (1,025 ) - (1,025 ) 29,599 - 29,599 Net (decrease) increase in cash (159 ) - (159 ) (122 ) - (122 ) 4,732 - 4,732 Foreign currency translation (2 ) - (2 ) (2 ) - (2 ) (2 ) - (2 ) Cash - beginning of period 650 - 650 650 - 650 650 - 650 Cash - end of period $ 489 $ - $ 489 $ 526 $ - $ 526 $ 5,380 $ - $ 5,380

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 30, 2017
Earnings Per Share [Abstract]
Schedule of Loss Per Common Share	The Company utilizes the guidance per ASC 260, “Earnings per Share”. Basic earnings per share are calculated by dividing income/loss available to stockholders by the weighted average number of common stock shares outstanding during each period. Our Series A preferred stock holders receive certain dividends or dividend equivalents that are considered participating securities and our loss per share is computed using the two-class method. Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock share equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of the end of Fiscal 2017, the Transition Period and Fiscal 2016, have been excluded from the per share computations, since their inclusion would be anti-dilutive: Fiscal 2017 Transition Period Fiscal 2016 Warrants 925,935 6,726 16,753 Long term incentive plan (LTIP) 178,728 178,728 178,728 Options 122,400 63,900 64,100 Convertible preferred shares 43,239 118,439 104,926 Restricted shares - unvested 471,132 79,912 75,102 Convertible bonds - Series B — 1,088 1,117 Convertible promissory notes — 574,792 352,276 Total 1,741,434 1,023,585 793,002

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 30, 2017
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following: Fiscal 2017 Transition Period Computer software $ 192 $ 90 Office equipment 131 33 Computer equipment 835 696 Furniture and fixtures 824 278 Leasehold improvements 655 472 Total property and equipment, gross 2,637 1,569 Accumulated depreciation (1,019 ) (650 ) Total property and equipment, net $ 1,618 $ 919

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 30, 2017
Other Assets Noncurrent [Abstract]
Schedule of Other Non-Current Assets	The following provides a breakdown of other non-current assets: Fiscal 2017 Transition Period Collateral $ 2,842 $ 3,039 Other non-current assets 39 129 Surety bond - 1,405 Total $ 2,881 $ 4,573

IDENTIFIABLE INTANGIBLE ASSETS

IDENTIFIABLE INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Breakdown of Identifiable Intangible Assets	The following provides a breakdown of identifiable intangible assets as of: Fiscal 2017 Tradenames Non-Compete Customer Relationships Total Identifiable intangible assets, gross $ 8,849 $ 2,368 $ 18,490 $ 29,707 Accumulated impairment losses (311 ) (142 ) (1,084 ) (1,537 ) Accumulated amortization (1,778 ) (2,205 ) (7,042 ) (11,025 ) Identifiable intangible assets, net $ 6,760 $ 21 $ 10,364 $ 17,145 Transition Period Tradenames Non-Compete Customer Relationships Total Identifiable intangible assets, gross $ 6,289 $ 2,368 $ 9,890 $ 18,547 Accumulated impairment losses (311 ) (142 ) (1,084 ) (1,537 ) Accumulated amortization (1,253 ) (1,661 ) (4,947 ) (7,861 ) Identifiable intangible assets, net $ 4,725 $ 565 $ 3,859 $ 9,149
Schedule of Estimated Annual Amortization Expense for Each of the Next Five Fiscal Years	As of December 30, 2017, estimated annual amortization expense for each of the next five fiscal years is as follows: As of December 30, Amount 2018 $ 2,234 2019 1,936 2020 1,773 2021 1,773 2022 1,773 Thereafter 7,656 Total $ 17,145

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Goodwill	The following table provides a roll forward of goodwill: Fiscal 2017 Transition Period Beginning balance, gross $ 17,067 $ 16,121 Accumulated impairment losses (1,288 ) (1,288 ) Beginning balance, net 15,779 14,833 Acquisitions 16,180 — Impairment (4,790 ) — Purchase accounting adjustment — 946 Ending balance, net $ 27,169 $ 15,779
Summary of Goodwill by Reportable Segment	Goodwill by reportable segment is as follows: Fiscal 2017 Transition Period Commercial Staffing - US $ 2,756 $ 2,756 Professional Staffing - US 10,527 10,770 Professional Staffing - UK 13,886 2,253 Ending balance, net $ 27,169 $ 15,779

ACCOUNTS PAYABLE AND ACCRUED 35

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 30, 2017
Payables And Accruals [Abstract]
Summary of Accounts Payable and Accrued Expenses	The following provides a breakdown of accounts payable and accrued expenses: Fiscal 2017 Transition Period Accounts payable $ 4,371 $ 5,921 Accrued payroll, taxes and bonuses 7,061 8,398 Severance costs 780 — Interest payable 1,431 364 Legal cost accrual 608 2,090 Other accrued expenses 2,458 1,337 Total $ 16,709 $ 18,110

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt	Fiscal 2017 Transition Period Bonds: Bonds - Series B $ — $ 50 Convertible Notes: Non-interest bearing convertible note (January 6, 2016) — 359 Non-interest bearing convertible note (September 10, 2016) — 477 8% Convertible Note (July 8, 2015) — 1,960 8% Convertible Note (February 8, 2016) — 728 Lighthouse - Seller Note #1 — 1,874 Lighthouse - Seller Note #2 — 234 Promissory Notes: Staffing (UK) - Seller Note — 112 PeopleServe - Seller Note — 329 Term Loans: Jackson Investment Group - related party 40,000 — Sterling National Bank — 168 Midcap Financial Trust — 2,025 ABN AMRO 254 694 Total Debt 40,254 9,010 Less Deferred Financing Costs and/or Debt Discount (1,260 ) (1,374 ) Total Debt, Net 38,994 7,636 Less: Current Portion (245 ) (3,639 ) Total Long-Term Debt $ 38,749 $ 3,997

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 30, 2017
Schedule of Stockholders Equity	The issuance of common shares during Fiscal 2017 is summarized below: Number of Fair Value Fair Value at Issuance Common Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Consultants 4,500 $ 20 $ 3.50 $ 4.70 Board and committee members 49,100 240 3.10 4.70 Employees 342,120 604 2.75 4.70 Shares issued in connection with promissory note 945,581 2,527 2.75 3.70 Shares issued for extension of convertible note 120,000 498 4.15 4.15 Shares issued in connection with acquisition 100,000 430 4.30 4.30 Shares sold through At-The-Market facility 125,253 367 3.16 4.39 Conversion of Series D Preferred Shares 394,600 972 2.80 3.80 2,081,154 $ 5,658
Schedule of Unvested Restricted Shares Issued to Employees and Board of Directors	The table below is a rollforward of unvested restricted shares issued to employees and board of directors. Restricted Shares Weighted Average Price Per Share Balance at May 31, 2016 75,402 $ 20.77 Granted 4,510 5.50 Vested - - Balance at December 31, 2016 79,912 $ 19.91 Granted 391,220 3.33 Vested - - Balance at December 30, 2017 471,132 $ 6.14
Schedule of Warrant Activity	Transactions involving the Company’s warrant issuances are summarized as follows: Weighted Number of Average Shares Exercise Price Outstanding at May 31, 2016 16,753 $ 98.55 Issued — — Expired or cancelled (10,027 ) 99.17 Outstanding at December 31, 2016 6,726 $ 97.62 Issued 925,508 5.00 Exercised — — Expired or cancelled (6,300 ) 100.00 Outstanding at December 30, 2017 925,934 $ 5.03
Schedule of Stockholders' Equity Note, Warrants or Rights	The following table summarizes warrants outstanding as of Fiscal 2017: Number Weighted Weighted Outstanding Remaining Average Exercise Price and Exercisable Life (years) Exercise price $5.00 - $62.50 925,934 4.09 $ 5.03
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the activity during the Fiscal 2017 and Transition Period of the Company’s 2014 Equity Incentive Plan, 2015 Omnibus Incentive Plan and the 2016 Omnibus Incentive Plan is presented below: Options Weighted Average Exercise Outstanding at May 31, 2016 62,760 $ 82.03 Granted — — Exercised — — Expired or cancelled — — Outstanding at December 31, 2016 62,760 $ 82.03 Granted 62,700 6.75 Exercised — — Expired or cancelled (3,060 ) 82.68 Outstanding at December 30, 2017 122,400 $ 43.98
Summary of Relationship Between Performance and the Vesting Rate	As amended by the Compensation Committee on October, 25, 2016, the below chart summarizes the relationship between performance and the vesting rate for the performance units. 2018 Market Cap Vesting Rate Up to $54.6M 0.00% From $54.6M to below $82M 25.00% From $82M to below $109.3M 41.67% From $109.3M to below $136.6M 66.67% At $136.6M or above 100.00%
2016 Omnibus Incentive Plan [Member]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The Company used the following assumptions for determining the fair value of options granted under the Black-Scholes option pricing model: Exercise price: $ 6.75 Market price at date of grant: $ 0.62 Volatility: 99.38% Expected dividend rate: — Expected terms (years): 5 Risk-free interest rate: 1.93%

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 30, 2017
Segments Geographical Areas [Abstract]
Schedule of Revenue Assets and Goodwill by Geographical Segment	In December 2017, following the acquisitions of FirstPro and CBS Butler, the Company reorganized its operations into three reportable segments: Commercial – US; Professional – US and Professional - UK. Fiscal 2017 Transition Period Fiscal 2016 Commercial Staffing - US $ 96,399 $ 61,792 $ 90,331 Professional Staffing - US 51,104 31,551 53,226 Professional Staffing - UK 45,147 16,079 21,995 Total Revenue $ 192,650 $ 109,422 $ 165,552 Commercial Staffing - US $ 16,913 $ 9,966 $ 13,602 Professional Staffing - US 10,619 5,741 10,282 Professional Staffing - UK 9,209 3,430 5,163 Total Gross Profit $ 36,741 $ 19,137 $ 29,047 Selling, general and administrative expenses $ (32,819 ) $ (18,244 ) $ (29,700 ) Depreciation and amortization (3,566 ) (1,773 ) (2,864 ) Impairment of goodwill (4,790 ) - - Operating expenses - restructuring (780 ) - - Interest expense (3,745 ) (1,382 ) (2,699 ) Amortization of beneficial conversion feature - (430 ) (727 ) Amortization of debt discount and deferred financing costs (2,745 ) (979 ) (1,917 ) Change in fair value of warrant liability 383 - - Loss on extinguishment of debt, net (6,132 ) (162 ) 566 Other expense (106 ) (12 ) (93 ) Loss Before Provision for Income Tax $ (17,559 ) $ (3,845 ) $ (8,387 ) For Fiscal 2017, the Transition Period and Fiscal 2016, the Company generated revenue in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period Fiscal 2016 United States $ 147,373 $ 93,257 $ 143,460 United Kingdom 45,147 16,080 21,994 Canada 130 85 98 Total Revenue $ 192,650 $ 109,422 $ 165,552 For the period ended Fiscal 2017 and Transition Period, the Company has assets in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period United States $ 53,814 $ 44,990 United Kingdom 32,861 8,936 Canada 73 31 Total Assets $ 86,748 $ 53,957 Total assets by segment is not presented as it is not reviewed by the Chief Operating Decision Maker in his evaluation of how to allocate capital and resources. For the period ended Fiscal 2017 and Transition Period, the Company has goodwill in the U.S., the U.K. and Canada as follows: Fiscal 2017 Transition Period United States $ 13,283 $ 13,027 United Kingdom 13,886 2,752 Canada — — Total Goodwill $ 27,169 $ 15,779

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 30, 2017
Business Combinations [Abstract]
Schedule of Identifiable Intangible Assets Acquisition	In connection with the acquisition of FirstPro and CBS Butler, the Company recorded the following identifiable intangible assets, based on preliminary valuation. CBS Butler FirstPro Goodwill $ 11,633 $ 4,547 Intangible assets Tradenames 2,100 460 Customer Relationships 6,400 2,200 $ 8,500 $ 2,660
Summary of Final Allocation of Purchase Price to Estimated Fair Values of Net Assets Acquired	The following table summarizes the final allocation of the purchase price to the estimated fair values of net assets acquired at the date of the acquisition: CBS Butler FirstPro Purchase price (1) $ 24,414 $ 7,298 Less: Net assets acquired (4,281 ) (91 ) Intangibles (8,500 ) (2,660 ) Goodwill $ 11,633 $ 4,547 (1) Goodwill amounts are shown net of adjustments of $811 and $702 for CBS Butler and FirstPro, respectively, for discounting of deferred payments and earnouts and other purchase accounting adjustments.
Schedule of Unaudited Pro Forma Consolidated Results of Operations	The following unaudited pro forma consolidated results of operations have been prepared, as if the acquisitions of CBS Butler and FirstPro has occurred as of June 1, 2016: Fiscal 2017 Transition Period Revenues $ 244,471 $ 157,351 Net loss from continuing operations (19,122 ) (3,748 ) Weighted average number of common stock shares - basic and diluted 3,220,426 2,114,794 Net loss per share from continuing operations $ (0.01 ) $ (0.00 )

SUPPLEMENTAL CASH FLOW INFORM40

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 30, 2017
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow Supplemental Information	Fiscal 2017 Transition Period Cash paid for: Interest $ 1,861 $ 1,010 Income taxes 342 84 Non Cash Investing and Financing Activities: Shares issued as purchase consideration $ 430 $ 20 Conversion of a convertible note payable - 980 Deemed dividend 2,009 1,660 Warrants issued in connection with Jackson term loan 1,426 - Shares issued in connection with convertible note 498 - Shares issued in connection with Jackson term loan 2,527 - Shares issued in connection with Series D redemption 208 - CSI earnout (payment with surety bond) 1,305 1,336 Beneficial conversion feature in relation to issuance of debt - 1,105

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 30, 2017
Income Tax Disclosure [Abstract]
Components of (Loss) Income Before Provision For Income Taxes	The components of loss before provision for income taxes for Fiscal 2017, the Transition Period and Fiscal 2016 are as follows: Fiscal 2017 Transition Period Fiscal 2016 Domestic $ (17,667 ) $ (5,000 ) $ (8,032 ) Foreign 108 1,155 (355 ) Loss before provision for income taxes $ (17,559 ) $ (3,845 ) $ (8,387 )
Schedule of Components of Provision for Income Taxes	The provision for income taxes consisted of the following: Fiscal 2017 Transition Period Fiscal 2016 Current: Federal $ 152 $ — $ — State 250 — — Foreign 62 16 17 Total current tax expense 464 16 17 Deferred: Federal 41 — — State 8 — — Foreign 419 — — Total deferred tax expense 468 — — Total Tax Expense $ 932 $ 16 $ 17
The Difference Between the Income Tax Provision on Income (Loss) and the Amount Computed at the U.S. Federal Statutory Rate	The difference between the income tax provision on income (loss) and the amount computed at the U.S. federal statutory rate is due to: Fiscal 2017 Transition Period Fiscal 2016 Income benefit provision at Federal statutory rate $ (5,953 ) 34.0 % $ (1,222 ) 34.0 % $ (3,242 ) 34.0 % State income taxes, net of Federal Benefit (383 ) 2.2 % (188 ) 5.2 % (363 ) 3.8 % Foreign permanent differences — — % 17 (0.5 %) 84 (0.9 %) International tax rate differentials 231 -1.3 % 180 (5.0 %) 64 (0.7 %) U.S. Permanent differences 142 (0.8 %) 488 (13.6 %) 966 (10.1 %) Goodwill impairment 1,628 (903.0 %) — — % — — % Other True-Ups 1,035 (5.9 %) — — % — — % Impact of Federal Rate change 3,665 (20.9 %) — — % — — % Change in valuation allowance 567 (3.3 %) 741 (81.2 %) 2,508 (26.3 %) Tax provision $ 932 -5.3 % $ 16 — % $ 17 (0.2 %)
Schedule of Deferred Tax Assets (Liabilities)	Our deferred tax assets (liabilities) are as follows: Fiscal 2017 Transition Period Deferred tax assets Net operating loss carryforward $ 7,103 $ 7,439 Tax credit, deduction and capital loss carryforward 764 1,038 Share-based compensation 862 151 Depreciation and other amortization - 1,422 Debt issuance costs 1,234 — Accrued expenses and other liabilities 812 761 Total deferred tax assets 10,775 10,811 Less: valuation allowance (9,424 ) (8,843 ) Deferred tax assets, net of valuation allowance 1,351 1,968 Deferred tax liabilities: Depreciation 1,443 21 Basis differences in acquired intangibles 1,807 1,947 Total deferred tax liabilities 3,250 1,968 Deferred tax liability $ (1,899 ) $ —
Schedule of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Fiscal 2017 Transition Period Fiscal 2016 Beginning balance $ — $ — $ — Additions based on tax positions related to current year — — — Additions for tax positions of prior years 1,136 — — Reductions for tax positions of prior years — — — Loss before provision for income taxes $ 1,136 $ — $ —

COMPARATIVE FINANCIAL INFORMA42

COMPARATIVE FINANCIAL INFORMATION FOR SEVEN MONTHS ENDED JANUARY 2, 2016 (UNAUDITED) (Tables)	12 Months Ended
	Dec. 30, 2017
Income Statement [Abstract]
Schedule Of Condensed Consolidated Statement Of Operations	The following unaudited condensed consolidated statement of operations for the seven months ended January 2, 2016 is provided for comparison purposes to the Transition Period: For the Period June 1, 2015 - January 2, 2016 Revenue $ 91,432 Cost of revenue, excluding depreciation and amortization stated below 75,116 Gross Profit 16,316 Operating Expenses: Selling, general and administrative expenses, excluding depreciation and amortization stated below 15,301 Depreciation and amortization 1,817 Total Operating Expenses 17,118 Loss from Operations (802 ) Other Expense: Interest expense (1,527 ) Amortization of beneficial conversion feature (421 ) Amortization of debt discount and deferred financing costs (1,150 ) Other loss (13 ) Loss before Provision for Income Tax (3,913 ) Benefit for income taxes 9 Net Loss (3,904 ) Net income attributable to non-controlling interest 9 Net Loss Before Preferred Share Dividends (3,913 ) Dividends - Series A preferred stock 116 Net loss attributable to common stock holders $ (4,029 ) Basic and Diluted Net Loss per Share: Net Loss $ (4.24 ) Net Loss Attributable to Common Stock Holders $ (4.37 ) Weighted Average Shares Outstanding – Basic and Diluted 920,984

ORGANIZATION AND DESCRIPTION 43

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Textual)	Jan. 04, 2018	Jan. 03, 2018	Dec. 30, 2017
Business Acquisition [Line Items]
Stockholders' Equity, Reverse Stock Split			one-for-ten
Subsequent Event [Member]
Business Acquisition [Line Items]
Stockholders' Equity, Reverse Stock Split	one-for-five	one-for-five

SUMMARY OF SIGNIFICANT ACCOUN44

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) £ in Thousands	Jan. 31, 2018USD ($)	Sep. 15, 2017USD ($)Installmentshares	Sep. 15, 2017GBP (£)shares	Apr. 29, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 30, 2017USD ($)shares	May 31, 2016USD ($)	Sep. 17, 2017	Sep. 15, 2017GBP (£)Installment	May 17, 2014	Nov. 30, 2013
Accounting Policies [Line Items]
Debt Instrument, Interest Rate, Stated Percentage											9.00%
Shares issued, shares | shares						2,081,154
Loss on extinguishment of debt, net					$ (162,000)	$ (6,132,000)	$ 566,000
Advertising expenses					454,000	815,000	$ 771,000
Cash equivalents, at carrying value					0	0
Allowance for doubtful accounts					$ 372,000	159,000
Matt Briand [Member]
Accounting Policies [Line Items]
Severance costs						$ 780,000
Matt Briand [Member] | Subsequent Event [Member]
Accounting Policies [Line Items]
Severance costs	$ 780,000
PeopleSERVE PRS, Inc. [Member]
Accounting Policies [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				51.00%
Increase in paid in capital				$ 981,000
Reduction in non-controlling interest				1,081,000
Ownership interest in subsidiaries						100.00%
Cash payments to non controlling interests				$ 101,000
PeopleSERVE PRS, Inc. [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Accounting Policies [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired										49.00%
A&R Note Purchase Agreement [Member] | Jackson Note [Member]
Accounting Policies [Line Items]
Debt Instrument, Face Amount		$ 40,000,000
Principal amount of exchange for senior secured note		40,000,000
Proceeds from sale of secured notes to repay existing subordinated notes aggregate principal amount		$ 11,165,000
Debt Instrument, Maturity Date		Sep. 15, 2020	Sep. 15, 2020			Sep. 15, 2020
Debt Instrument, Interest Rate, Stated Percentage		12.00%						12.00%	12.00%
Debt instrument, payment terms						The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018.
Debt instrument, interest payment period						quarterly
Debt instrument, date of first required payment		Jan. 1, 2018	Jan. 1, 2018			Jan. 1, 2018
Debt instrument, interest payment due description						Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder.
Debt instrument, incremental percentage on interest rate		5.00%	5.00%
Payment of closing fee		$ 1,000,000
Shares issued, shares | shares		450,000	450,000
Extinguishment of Debt, Amount		$ 11,165,000
Deferred debt issuance costs		1,385,000
Loss on extinguishment of debt, net		(4,764,000)
Firstpro Acquisition [Member]
Accounting Policies [Line Items]
Aggregate consideration price		8,000,000
Cash payment		4,500,000
Business acquisition cost of acquired entity quarterly installment payment		825,000
Business acquisition cost of acquired entity each quarterly installment payment		75,000
Business acquisition quarterly installment payment beginning date						Oct. 1, 2017
Business acquisition cost of acquired entity annual equal installment payment		$ 2,675,000
Business combination number of equal annual installments. | Installment		3							3
Business acquisition annual equal installment payment beginning date						Sep. 15, 2018
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member]
Accounting Policies [Line Items]
Cash payment | £			£ 13,810
Business combination earn-out payment payable month and year						2018-12
Business combination deferred consideration | £									£ 150
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member] | Common Stock [Member]
Accounting Policies [Line Items]
Shares issued in acquisition (in shares) | shares		100,000	100,000
CBS Butler Acquisition [Member] | Share Purchase Agreement [Member] | Maximum [Member]
Accounting Policies [Line Items]
Business combination earn-out payment | £									£ 4,214

SUMMARY OF SIGNIFICANT ACCOUN45

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	1 Months Ended		7 Months Ended	12 Months Ended
	Apr. 30, 2017	Jan. 31, 2017	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Accounting Policies [Abstract]
Fair value at issuance	$ 288	$ 1,521
Change in fair value			$ 0	$ (383)	$ 0
Balance at December 30, 2017				$ 1,426

SUMMARY OF SIGNIFICANT ACCOUN46

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Beginning balance	$ 2,641	$ 2,346	$ 1,558
Change in fair value	946	130
Payments	(1,048)	(1,125)	(160)
Payment with surety bond		(1,207)
Translation	(193)		63
Ending balance	$ 2,346	5,029	2,641
JM Group Acquisition [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Acquisition			$ 1,180
CBS Butler [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Acquisition		$ 4,885

SUMMARY OF SIGNIFICANT ACCOUN47

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Dec. 30, 2017
Computers [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computers [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Network Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Network Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

CORRECTION OF ERRORS IN PREVI48

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details Textual) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	May 31, 2016
Prior Period Adjustment [Abstract]
Increase (decrease) in net loss due to correction of previous reported errors	$ 251	$ (1,081)
Net income loss attributable to common stockholder due to correction of previous reported errors	1,911	$ (1,081)
Cumulative effect of prior period adjustment decrease in accumulated deficit	$ 829

CORRECTION OF ERRORS IN PREVI49

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	May 31, 2016
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Current Assets	$ 37,935	$ 40,351	$ 21,401	$ 20,963	$ 23,537	$ 23,359
Long-Term Assets		53,774	28,734	29,319	30,420	30,400
Total Assets	86,748	94,125	50,135	50,282	53,957	53,759
Current Liabilities	49,309	46,841	34,071	33,861	38,994	39,919
Long-Term Liabilities		47,345	10,772	9,667	6,685	6,328
Total Liabilities	93,533	94,186	44,843	43,528	45,679	46,247
Mezzanine Equity				588	884
Common Stock	0				0
Preferred Stock
Additional Paid-In Capital	57,574	57,741	55,673	55,939	53,190	50,143
Accumulated Other Comprehensive Loss	783	662	552	833	855	159
Accumulated deficit	(65,142)	(58,464)	(50,933)	(50,606)	(46,651)	(42,790)
Total Stockholders' (Deficit) Equity	(6,785)	(61)	5,292	6,166	7,394	7,512
Total Liabilities, Mezzanine Equity and (Deficit) Equity	$ 86,748	94,125	50,135	50,282	53,957	53,759
Previously Reported [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Current Assets		40,351	21,401	20,963	23,537	23,359
Long-Term Assets		53,774	28,734	29,319	30,420	30,400
Total Assets		94,125	50,135	50,282	53,957	53,759
Current Liabilities		46,841	34,071	33,861	38,994	39,919
Long-Term Liabilities		43,189	9,144	8,390	6,685	6,328
Total Liabilities		90,030	43,215	42,251	45,679	46,247
Mezzanine Equity				407	612
Preferred Stock
Additional Paid-In Capital		60,268	57,841	57,726	54,291	51,224
Accumulated Other Comprehensive Loss		662	552	833	855	159
Accumulated deficit		(56,835)	(51,473)	(50,935)	(47,480)	(43,871)
Total Stockholders' (Deficit) Equity		4,095	6,920	7,624	7,666	7,512
Total Liabilities, Mezzanine Equity and (Deficit) Equity		94,125	50,135	50,282	53,957	53,759
Adjustments [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Long-Term Liabilities		4,156	1,628	1,277
Total Liabilities		4,156	1,628	1,277
Mezzanine Equity				181	272
Preferred Stock
Additional Paid-In Capital		(2,527)	(2,168)	(1,787)	(1,101)	(1,081)
Accumulated deficit		(1,629)	540	329	829	$ 1,081
Total Stockholders' (Deficit) Equity		$ (4,156)	$ (1,628)	$ (1,458)	$ (272)

CORRECTION OF ERRORS IN PREVI50

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Revenue	$ 50,345	$ 42,117	$ 40,712	$ 82,829	$ 109,422	$ 91,432	$ 133,174	$ 192,650	$ 165,552
Gross Profit	9,577	7,924	7,326	15,250	19,137	16,316	24,827	36,741	29,047
Selling, general and administrative expenses	8,781	6,414	7,166	13,580	18,244	15,301	22,361	32,819	29,700
Depreciation	790	760	760	1,520	1,773	1,817	2,310	3,566	2,864
Total Operating Expenses	9,571	7,174	7,926	15,100	20,017	17,118	24,671	41,955	32,564
Loss From Operations	6	750	(600)	150	(880)	(802)	156	(5,214)	(3,517)
Other Expenses	(7,331)	(1,076)	(2,519)	(3,595)	(2,965)		(10,926)	(12,345)	(4,870)
Loss Before Provision For Income Tax	(7,325)	(326)	(3,119)	(3,445)	(3,845)	(3,913)	(10,770)	(17,559)	(8,387)
Provision for income taxes	(206)	(2)	(5)	(7)	(16)	9	(213)	(932)	(17)
Net Loss	(7,531)	(328)	(3,124)	(3,452)	(3,861)	(3,904)	(10,983)	(18,491)	(8,404)
Non-Controlling Interest					0	(9)		0	(28)
Net Loss Before Preferred Share Dividends					(3,861)	(3,913)		(18,491)	(8,432)
Series A Dividend	(50)	(50)	(50)	(100)	(116)	(116)	(150)	(200)	(200)
Series D Deemed Dividend		(1,128)	(881)	(2,009)	(1,660)		(2,009)	(2,009)	0
Net loss Attributable to Common Stock Holders	$ (7,581)	$ (1,506)	$ (4,055)	$ (5,561)	$ (5,637)	$ (4,029)	$ (13,142)	$ (20,700)	$ (8,632)
Basic and Diluted Net Loss per Share:
Net Loss	$ (2.59)	$ (0.12)	$ (1.38)	$ (1.39)	$ (2.47)		$ (4.18)	$ (6.60)	$ (8.78)
Net Loss Attributable to Common Stock Holders	$ (2.61)	$ (0.55)	$ (1.80)	$ (2.24)	$ (3.60)		$ (5)	$ (7.39)	$ (8.99)
Weighted Average Shares Outstanding – Basic and Diluted	2,910,139	2,715,189	2,257,326	2,487,523	1,564,794	920,984	2,628,913	2,801,831	959,999
Previously Reported [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Revenue	$ 50,345	$ 42,117	$ 40,712	$ 82,829	$ 109,422		$ 133,174		$ 165,552
Gross Profit	9,577	7,924	7,326	15,250	19,137		24,827		29,047
Selling, general and administrative expenses	9,140	6,338	7,627	13,965	17,993		23,105		30,781
Depreciation	790	760	760	1,520	1,773		2,310		2,864
Total Operating Expenses	9,930	7,098	8,387	15,485	19,766		25,415		33,645
Loss From Operations	(353)	826	(1,061)	(235)	(629)		(588)		(4,598)
Other Expenses	(4,803)	(1,363)	(2,387)	(3,750)	(2,965)		(8,553)		(4,870)
Loss Before Provision For Income Tax	(5,156)	(537)	(3,448)	(3,985)	(3,594)		(9,141)		(9,468)
Provision for income taxes	(206)	(2)	(5)	(7)	(16)		(213)		(17)
Net Loss	(5,362)	(539)	(3,453)	(3,992)	(3,610)		(9,354)		(9,485)
Non-Controlling Interest									(28)
Net Loss Before Preferred Share Dividends					(3,610)				(9,513)
Series A Dividend	(50)	(50)	(50)	(100)	(116)		(150)		(200)
Net loss Attributable to Common Stock Holders	$ (5,412)	$ (589)	$ (3,503)	$ (4,092)	$ (3,726)		$ (9,504)		$ (9,713)
Basic and Diluted Net Loss per Share:
Net Loss	$ (1.67)	$ (0.18)	$ (1.42)	$ (1.48)	$ (2.23)		$ (3.26)		$ (9.69)
Net Loss Attributable to Common Stock Holders	$ (1.69)	$ (0.20)	$ (1.44)	$ (1.52)	$ (2.30)		$ (3.31)		$ (9.89)
Weighted Average Shares Outstanding – Basic and Diluted	3,206,063	2,959,403	2,434,031	2,698,169	1,621,047		2,868,089		981,962
Adjustments [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Selling, general and administrative expenses	$ (359)	$ 76	$ (461)	$ (385)	$ 251		$ (744)		$ (1,081)
Total Operating Expenses	(359)	76	(461)	(385)	251		(744)		(1,081)
Loss From Operations	359	(76)	461	385	(251)		744		1,081
Other Expenses	(2,528)	287	(132)	155			(2,373)
Loss Before Provision For Income Tax	(2,169)	211	329	540	(251)		(1,629)		1,081
Net Loss	(2,169)	211	329	540	(251)		(1,629)		1,081
Net Loss Before Preferred Share Dividends					(251)				1,081
Series D Deemed Dividend		(1,128)	(881)	(2,009)	(1,660)		(2,009)
Net loss Attributable to Common Stock Holders	$ (2,169)	$ (917)	$ (552)	$ (1,469)	$ (1,911)		$ (3,638)		$ 1,081
Basic and Diluted Net Loss per Share:
Net Loss	$ (0.92)	$ 0.06	$ 0.03	$ 0.09	$ (0.24)		$ (0.92)		$ 0.90
Net Loss Attributable to Common Stock Holders	$ (0.92)	$ (0.36)	$ (0.36)	$ (0.72)	$ (1.30)		$ (1.69)		$ 0.90
Weighted Average Shares Outstanding – Basic and Diluted	(295,924)	(244,214)	(176,705)	(210,646)	(56,253)		(239,176)		(21,963)

CORRECTION OF ERRORS IN PREVI51

CORRECTION OF ERRORS IN PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Details 2) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Net Loss	$ (7,531)	$ (328)	$ (3,124)	$ (3,452)	$ (3,861)	$ (3,904)	$ (10,983)	$ (18,491)	$ (8,404)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Non-cash addbacks			3,076	4,510	3,885		12,158		6,267
Changes in operating assets and liabilities			2,451	1,046	(1,232)		(3,962)		4,231
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES			2,403	2,104	(1,208)		(2,787)	(7,233)	2,094
Net cash used in investing activities			(1,070)	(1,201)	(1,167)		(22,080)	(21,588)	(5,130)
Net cash provided by financing activities			(1,492)	(1,025)	1,058		29,599	31,273	4,986
NET INCREASE (DECREASE) IN CASH			(159)	(122)	(1,317)		4,732	2,452	1,950
Foreign currency translation			(2)	(2)	(2)		(2)
CASH - Beginning of period	526	489	650	650	1,969	19	650	650	19
CASH - End of period	5,380	526	489	526	650		5,380	3,100	1,969
Previously Reported [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Net Loss	(5,362)	(539)	(3,453)	(3,992)	(3,610)		(9,354)		(9,485)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Non-cash addbacks			3,405	5,050	3,634		10,529		7,348
Changes in operating assets and liabilities			2,451	1,046	(1,232)		(3,962)		4,231
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES			2,403	2,104	(1,208)		(2,787)		2,094
Net cash used in investing activities			(1,070)	(1,201)	(1,167)		(22,080)		(5,130)
Net cash provided by financing activities			(1,492)	(1,025)	1,058		29,599		4,986
NET INCREASE (DECREASE) IN CASH			(159)	(122)	(1,317)		4,732		1,950
Foreign currency translation			(2)	(2)	(2)		(2)
CASH - Beginning of period	526	489	650	650	1,969	$ 19	650	$ 650	19
CASH - End of period	5,380	526	489	526	650		5,380		1,969
Adjustments [Member]
Quantifying Misstatement In Current Year Financial Statements [Line Items]
Net Loss	$ (2,169)	$ 211	329	540	(251)		(1,629)		1,081
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Non-cash addbacks			$ (329)	$ (540)	$ 251		$ 1,629		$ (1,081)

LOSS PER COMMON SHARE (Details)

LOSS PER COMMON SHARE (Details) - shares	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	1,023,585	1,741,434	793,002
Warrants [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	6,726	925,935	16,753
Long term incentive plan (LTIP) [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	178,728	178,728	178,728
Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	63,900	122,400	64,100
Convertible preferred shares [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	118,439	43,239	104,926
Restricted shares - unvested [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	79,912	471,132	75,102
Convertible bonds - Series B [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	1,088		1,117
Convertible promissory notes [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares excluded in computation of earnings per common share	574,792		352,276

LOSS PER COMMON SHARE ((Details

LOSS PER COMMON SHARE ((Details Textual)) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	7 Months Ended	9 Months Ended	12 Months Ended
	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016	Apr. 30, 2017	Apr. 05, 2017
Earnings Per Share [Line Items]
Deemed dividends	$ 1,128	$ 881	$ 2,009	$ 1,660	$ 2,009	$ 2,009	$ 0
Series D Preferred Stock [Member]
Earnings Per Share [Line Items]
Redemption of remaining shares								62	62
Termination of future conversion rights for cash								$ 1,500	$ 1,500
Deemed dividends				$ 1,660		2,009
Temporary equity beneficial conversion feature						$ 615
Series D Preferred Stock [Member] | Common Stock [Member]
Earnings Per Share [Line Items]
Termination of future conversion rights for shares								60,000	60,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 2,637	$ 1,569
Accumulated depreciation	(1,019)	(650)
Total property and equipment, net	1,618	919
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	192	90
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	131	33
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	835	696
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	824	278
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 655	$ 472

PROPERTY AND EQUIPMENT (Detai55

PROPERTY AND EQUIPMENT (Details Textual) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Property Plant And Equipment [Abstract]
Depreciation expense	$ 181	$ 402	$ 232

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Other Assets Noncurrent [Abstract]
Collateral	$ 2,842	$ 3,039
Other non-current assets	39	129
Surety bond		1,405
Total	$ 2,881	$ 4,573

IDENTIFIABLE INTANGIBLE ASSET57

IDENTIFIABLE INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Identifiable intangible assets, gross	$ 29,707	$ 18,547
Accumulated impairment losses	(1,537)	(1,537)
Accumulated amortization	(11,025)	(7,861)
Identifiable intangible assets, net	17,145	9,149
Tradenames [Member]
Identifiable intangible assets, gross	8,849	6,289
Accumulated impairment losses	(311)	(311)
Accumulated amortization	(1,778)	(1,253)
Identifiable intangible assets, net	6,760	4,725
Non-Compete [Member]
Identifiable intangible assets, gross	2,368	2,368
Accumulated impairment losses	(142)	(142)
Accumulated amortization	(2,205)	(1,661)
Identifiable intangible assets, net	21	565
Customer Relationships [Member]
Identifiable intangible assets, gross	18,490	9,890
Accumulated impairment losses	(1,084)	(1,084)
Accumulated amortization	(7,042)	(4,947)
Identifiable intangible assets, net	$ 10,364	$ 3,859

IDENTIFIABLE INTANGIBLE ASSET58

IDENTIFIABLE INTANGIBLE ASSETS (Details Textual) - USD ($) $ in Thousands	Sep. 15, 2017	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Amortization of identifiable intangible assets		$ 1,592	$ 3,164	$ 2,632
Weighted Average Useful Life of Identifiable Intangible Assets			8 years 6 months
CBS Butler [Member]
Intangible assets	$ 8,500
CBS Butler [Member] | Tradenames [Member]
Intangible assets	2,100
CBS Butler [Member] | Customer Relationships [Member]
Intangible assets	6,400
FirstPro [Member]
Intangible assets	2,660
FirstPro [Member] | Tradenames [Member]
Intangible assets	460
FirstPro [Member] | Customer Relationships [Member]
Intangible assets	$ 2,200
FirstPro and CBS Butler [Member] | Tradenames [Member]
Weighted average estimated useful life	9 years 2 months 12 days
FirstPro and CBS Butler [Member] | Customer Relationships [Member]
Weighted average estimated useful life	9 years 2 months 12 days

IDENTIFIABLE INTANGIBLE ASSET59

IDENTIFIABLE INTANGIBLE ASSETS (Details 1) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2,018	$ 2,234
2,019	1,936
2,020	1,773
2,021	1,773
2,022	1,773
Thereafter	7,656
Identifiable intangible assets, net	$ 17,145	$ 9,149

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Beginning balance, gross	$ 16,121	$ 17,067
Accumulated impairment losses	(1,288)	(1,288)
Beginning balance, net	14,833	15,779
Acquisitions	0	16,180
Impairment	0	(4,790)	$ 0
Purchase accounting adjustment	946	0
Ending balance, net	$ 15,779	$ 27,169	$ 14,833

GOODWILL (Details Textual)

GOODWILL (Details Textual) - USD ($) $ in Thousands	Sep. 15, 2017	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Goodwill [Line Items]
Goodwill related to acquisition		$ 0	$ 16,180
Discounting of deferred payments and earnouts and other purchase adjustments		946	$ 0
Description of the underlying cause of impairment of goodwill			ASC 350-30-35-4, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt.
Impairment of goodwill		$ 0	$ 4,790	$ 0
PeopleServe Reporting Unit [Member]
Goodwill [Line Items]
Impairment of goodwill			4,790
CBS Butler [Member]
Goodwill [Line Items]
Goodwill related to acquisition			11,633
Discounting of deferred payments and earnouts and other purchase adjustments	$ 811
FirstPro [Member]
Goodwill [Line Items]
Goodwill related to acquisition			$ 4,547
Discounting of deferred payments and earnouts and other purchase adjustments	$ 702

GOODWILL (Details 1)

GOODWILL (Details 1) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016	May 31, 2016
Goodwill [Line Items]
Goodwill	$ 27,169	$ 15,779	$ 14,833
UNITED STATES [Member]
Goodwill [Line Items]
Goodwill	13,283	13,027
UNITED KINGDOM [Member]
Goodwill [Line Items]
Goodwill	13,886	2,752
Commercial Staffing [Member] | UNITED STATES [Member]
Goodwill [Line Items]
Goodwill	2,756	2,756
Professional Staffing [Member] | UNITED STATES [Member]
Goodwill [Line Items]
Goodwill	10,527	10,770
Professional Staffing [Member] | UNITED KINGDOM [Member]
Goodwill [Line Items]
Goodwill	$ 13,886	$ 2,253

ACCOUNTS PAYABLE AND ACCRUED 63

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Payables And Accruals [Abstract]
Accounts payable	$ 4,371	$ 5,921
Accrued payroll, taxes and bonuses	7,061	8,398
Severance costs	780
Interest payable	1,431	364
Legal cost accrual	608	2,090
Other accrued expenses	2,458	1,337
Total	$ 16,709	$ 18,110

ACCOUNTS RECEIVABLE FINANCING -

ACCOUNTS RECEIVABLE FINANCING - Sterling National Bank (Details Textual) $ in Thousands	1 Months Ended
	Nov. 30, 2013USD ($)
Accounts Receivable Financing [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Accounts Receivable Financing [Member]
Accounts Receivable Financing [Line Items]
Factoring Arrangement Advance Percentage Eligible Receivable	90.00%
Debt Instrument Interest Rate Per Day Stated Percentage	0.025%
Debt Instrument Closing Fee	$ 500

ACCOUNTS RECEIVABLE FINANCING65

ACCOUNTS RECEIVABLE FINANCING - ABN AMRO Commercial Finance (Details Textual) $ in Thousands	Nov. 05, 2015GBP (£)	Feb. 28, 2014GBP (£)	Dec. 30, 2017USD ($)	Nov. 30, 2015
Accounts Receivable Financing [Line Items]
Principal amount of outstanding receivables sold | $			$ 16,913
Accounts Receivable Financing [Member]
Accounts Receivable Financing [Line Items]
Factoring Arrangement Advance Percentage Eligible Receivable Temporary Placements	90.00%	90.00%
Factoring Arrangement Advance Percentage Eligible Receivable Permanent Placements	90.00%	75.00%
LIBOR floor rate	2.50%	2.50%
Debt Instrument, Interest Rate, Effective Percentage		3.90%
Lending facility | £	£ 3,500,000	£ 1,250,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	3.00%
Line Of Credit Facility Interest Bearing Borrowing Threshold | £	£ 750,000
Principal amount of outstanding receivables sold | $			$ 1,321
Line of Credit Facility, Maturity Date			Feb. 8, 2018
Accounts Receivable Financing [Member] | Base Rate [Member]
Accounts Receivable Financing [Line Items]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate				0.50%

ACCOUNTS RECEIVABLE FINANCING66

ACCOUNTS RECEIVABLE FINANCING - Midcap Funding Trust (Details Textual) - USD ($)	Sep. 15, 2017	Sep. 14, 2017	Dec. 30, 2017	Sep. 17, 2017	Nov. 30, 2013
Accounts Receivable Financing [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					9.00%
Debt Instrument, Description			one or more of the covenants
Principal amount of outstanding receivables sold			$ 16,913,000
MidCap Financial Trust [Member] | Revolving Credit Facility [Member]
Accounts Receivable Financing [Line Items]
Long-term Line of Credit		$ 25,000,000
Additional lending facility		$ 25,000,000
Line of Credit Facility, Maturity Date		Apr. 8, 2019
Line of Credit Facility, Percentage of Borrowings Against Eligible Receivables		85.00%
Debt Instrument, Interest Rate, Stated Percentage		4.00%
LIBOR floor rate		1.00%
Line of Credit Facility, Interest Rate Description			Interest rate of LIBOR plus 4.0%, with a LIBOR floor of 1.0% per annum.
Line of Credit Facility, Frequency of Payment and Payment Terms			The Company could prepay all or any portion of the balance at any time subject to a prepayment premium of: (i) 2.0% if prepaid in the first year of the loan; and (ii) 1.0% if prepaid thereafter.
Midcap Facility [Member]
Accounts Receivable Financing [Line Items]
Line of Credit Facility, Maturity Date	Apr. 8, 2020
Line of Credit Facility, Frequency of Payment and Payment Terms			The prepayment premiums reset to: (i) 2% if prepaid in the first or second year post the amendment; and (ii) 1.0% if prepaid thereafter.
Unbilled receivables, maximum incremental borrowing percentage	85.00%
Unbilled receivables, maximum incremental borrowing	$ 1,300,000
Letters of credit outstanding			$ 85,000
Letters of credit issued			$ 85,000
Midcap Facility [Member] | Letter of Credit [Member]
Accounts Receivable Financing [Line Items]
Lending facility				$ 150,000

ACCOUNTS RECEIVABLE FINANCING67

ACCOUNTS RECEIVABLE FINANCING - HSBC Invoice Finance (UK) Ltd (Details Textual) - 12 months ended Dec. 30, 2017 $ in Thousands	USD ($)	EUR (€)
Accounts Receivable Financing [Line Items]
Principal amount of outstanding receivables sold	$ 16,913
HSBC [Member]
Accounts Receivable Financing [Line Items]
Principal amount of outstanding receivables sold	$ 7,481
HSBC [Member] | CBS Butler [Member]
Accounts Receivable Financing [Line Items]
Lending facility | €		€ 8,500,000
Original expiration date	2011-01
Notice for termination period by either parties	90 days
HSBC [Member] | CBS Butler [Member] | Deferred Purchase Price [Member]
Accounts Receivable Financing [Line Items]
Percentage of cash received equal to eligible receivables	90.00%

ACCOUNTS RECEIVABLE FINANCING68

ACCOUNTS RECEIVABLE FINANCING - HSBC Invoice Finance (UK) Ltd New Facility (Details Textual) - HSBC Invoice Finance (UK) Ltd – New Facility [Member] - CBS Butler, Longbridge and The JM Group [Member] - Subsequent Event [Member]	Feb. 08, 2018GBP (£)Subsidiary
Accounts Receivable Financing [Line Items]
Lending facility	£ 11,500,000
Number of subsidiaries | Subsidiary	3
Factoring Arrangement Advance Percentage Eligible Receivable	90.00%
Percentage of secured borrowing line of unbilled receivables	70.00%
Unbilled receivables, maximum secured borrowing	£ 1,000,000
Arrangement initial term	12 months
Arrangement automatic rolling extension period	3 months
Percentage of service charge	1.80%

DEBT (Details)

DEBT (Details) £ in Thousands, $ in Thousands	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)	Nov. 05, 2015USD ($)	Nov. 05, 2015GBP (£)
Debt Instrument [Line Items]
Debt instrument	$ 40,254	$ 9,010
Less Deferred Financing Costs and/or Debt Discount	(1,260)	(1,374)
Total Debt, Net	38,994	7,636
Less: Current Portion	(245)	(3,639)
Total Long-Term Debt	38,749	3,997
8% Convertible Note - July 8, 2015 [Member]
Debt Instrument [Line Items]
Debt instrument	0	1,960
8% Convertible Note - February 8, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	728
Bonds - Series B [Member]
Debt Instrument [Line Items]
Debt instrument	0	50
Non-interest Bearing Convertible Note - January 6, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	359
Non-interest Bearing Convertible Note - September 10, 2016 [Member]
Debt Instrument [Line Items]
Debt instrument	0	477
Lighthouse Seller Note #1 [Member]
Debt Instrument [Line Items]
Debt instrument	0	1,874
Lighthouse Seller Note #2 [Member]
Debt Instrument [Line Items]
Debt instrument	0	234
Staffing (UK) - Seller Note [Member]
Debt Instrument [Line Items]
Debt instrument	0	112
PeopleServe - Seller Note [Member]
Debt Instrument [Line Items]
Debt instrument	0	329
Jackson Investment Group - related party [Member]
Debt Instrument [Line Items]
Debt instrument	40,000	0
Sterling National Bank [Member]
Debt Instrument [Line Items]
Debt instrument	0	168
Midcap Financial Trust [Member]
Debt Instrument [Line Items]
Debt instrument	0	2,025
ABN AMRO [Member]
Debt Instrument [Line Items]
Debt instrument	$ 254	$ 694
Total Debt, Net			$ 1,096	£ 750

DEBT (Parenthetical) (Details)

DEBT (Parenthetical) (Details)	Dec. 30, 2017	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		9.00%
8% Convertible Note - July 8, 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
8% Convertible Note - February 8, 2016 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%

DEBT - Series B Bonds Non-Inter

DEBT - Series B Bonds Non-Interest Bearing Convertible Note (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Apr. 11, 2017	Sep. 10, 2016	Jul. 08, 2016	Jan. 06, 2016	Mar. 31, 2017	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Debt Instrument [Line Items]
Repayments of bonds						$ 0	$ 50	$ 1,102
Proceeds from convertible notes						$ 0	400	$ 4,742
Convertible bonds - Series B [Member]
Debt Instrument [Line Items]
Repayments of bonds							$ 50
Non-interest Bearing Convertible Note - January 6, 2016 [Member]
Debt Instrument [Line Items]
Convertible Notes Payable				$ 359
Financing Original Issued Discount Amount				$ 54
Debt Instrument, Convertible, Conversion Price				$ 11.50
Legal Fees				$ 5
Extension Fee			$ 59
Non-interest Bearing Convertible Note - September 10, 2016 [Member]
Debt Instrument [Line Items]
Convertible Notes Payable		$ 477			$ 565
Proceeds from convertible notes		$ 400
Convertible notes, maturity date		2017-03
Convertible notes, extended maturity date					2017-09
Non-interest Bearing Convertible Note - April 11, 2017 [Member]
Debt Instrument [Line Items]
Convertible Notes Payable	$ 477
Proceeds from convertible notes	$ 400
Convertible notes, maturity date	2017-10

DEBT - 8% Convertible Note (Det

DEBT - 8% Convertible Note (Details Textual) - USD ($)	Jan. 26, 2017	Jan. 03, 2017	Oct. 01, 2016	Jul. 01, 2016	Feb. 08, 2016	Dec. 30, 2015	Jul. 08, 2015	Jul. 08, 2015	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016	Apr. 26, 2016	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage													9.00%
Warrant, outstanding												164,445
Debt Instrument, Convertible, Beneficial Conversion Feature									$ 1,105,000	$ 0
Repayments of Notes Payable									2,607,000	441,000	$ 3,115,000
Loss on extinguishment of debt									(162,000)	$ (6,132,000)	566,000
8% Convertible Note (July 8, 2015) and 8% Convertible Note (February 8, 2016) [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		8.00%			8.00%		8.00%	8.00%
Convertible Debt, Noncurrent					$ 728,000		$ 3,920,000	$ 3,920,000
Debt Instrument, Maturity Date		Oct. 1, 2018			Jul. 1, 2017		Apr. 1, 2017
Financing Original Issued Discount Amount					$ 78,000		$ 280,000	$ 280,000
Financing Original Issued Discount Percentage					12.00%
Financing Original Issue Term		21 months			15 months			21 months
Debt Instrument, Convertible, Conversion Price		$ 3			$ 10		$ 10	$ 10
Debt Conversion, Converted Instrument, Shares Issued			178,182				5,000
Warrant, outstanding							78,400	78,400
Class of Warrant or Right Exercisable Term							5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 10	$ 10
Deferred financing, net - Current							$ 409,000	$ 409,000
Legal Fees							129,000
Debt Conversion, Converted Instrument, Warrants or Options Issued						78,400
Debt Instrument, Unamortized Discount							2,820,000	$ 2,820,000
Debt Instrument, Convertible, Beneficial Conversion Feature							$ 2,820,000
Amortization of Debt Discount (Premium)									980,000		$ 1,619,000
Repayments of Notes Payable				$ 980,000
Debt Conversion Converted Instrument, Amount			$ 980,000
Debt instrument refinanced aggregate amount		$ 2,688,000
Debt Instrument, Face Amount		$ 3,126,000
Debt instrument, payment terms										No interest payments due until October 1, 2017, payable quarterly thereafter, and an overall term of 21 months with principal due at maturity.
Debt instrument percentage of prepayment penalty for early redemption		20.00%
Common stock issued to holder		24,000
Common stock issued to holder, value		$ 498,000
Extinguishment of Debt, Amount		2,688,000
Loss on extinguishment of debt	$ (498,000)	$ (870,000)
8% Convertible Note (July 8, 2015) and 8% Convertible Note (February 8, 2016) [Member] | Series B Preferred Stock [Member]
Debt Instrument [Line Items]
Debt Conversion, Converted Instrument, Shares Issued					13,000
Class of Stock Warrant or Rights, Number of Shares Issued in Conversion of Warrants or Rights						100,000
Class of Stock Warrant or Rights, Reduction in Debt Discount on Conversion of Warrants or Rights						$ 855,000
8% Convertible Note (July 8, 2015) [Member]
Debt Instrument [Line Items]
Principal payments									$ 980,000

DEBT - Lighthouse Promissory No

DEBT - Lighthouse Promissory Notes (Details Textual) - USD ($) $ in Thousands	Jul. 08, 2015	Dec. 31, 2016	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			9.00%
Lighthouse Placement Services [Member]
Debt Instrument [Line Items]
Weighted Average Volume, Percentage	80.00%
Principal payments		$ 406
Lighthouse Placement Services [Member] | Lighthouse Seller Note #1 [Member]
Debt Instrument [Line Items]
Unsecured Promissory Note	$ 2,498
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Financing Original Issue Term	3 years
Lighthouse Placement Services [Member] | Lighthouse Seller Note #2 [Member]
Debt Instrument [Line Items]
Unsecured Promissory Note	$ 625
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Financing Original Issue Term	2 years

DEBT - Sterling National Bank P

DEBT - Sterling National Bank Promissory Note (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Jul. 24, 2015	Dec. 16, 2014	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				9.00%
Sterling National Bank Promissory Note [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 350	$ 250
Debt Instrument, Interest Rate, Stated Percentage		18.00%	18.00%
Debt Instrument, Maturity Date	Oct. 24, 2017
Debt Instrument, Periodic Payment	$ 18

DEBT - ABN AMRO Term Loan (Deta

DEBT - ABN AMRO Term Loan (Details Textual) £ in Thousands, $ in Thousands	Nov. 05, 2015GBP (£)	Jun. 30, 2016GBP (£)	Dec. 31, 2016USD ($)	Dec. 30, 2017USD ($)	Dec. 30, 2017GBP (£)	Dec. 31, 2016GBP (£)	Nov. 05, 2015USD ($)	Nov. 05, 2015GBP (£)	Nov. 30, 2013
Debt Instrument [Line Items]
Long-term Debt | $			$ 7,636	$ 38,994
Debt Instrument, Interest Rate, Stated Percentage									9.00%
ABN AMRO - Term Loan [Member]
Debt Instrument [Line Items]
Long-term Debt							$ 1,096	£ 750
Principal payments	£ 31		$ 270
Debt Instrument, Interest Rate, Stated Percentage							3.00%	3.00%
Debt Instrument Basis Spread On Variable Rate	0.50%
Proceeds from Issuance of Debt		£ 250
Notes Payable					£ 188	£ 564

DEBT - Midcap Financial Trust T

DEBT - Midcap Financial Trust Term Loan (Details Textual) - USD ($) $ in Thousands	Sep. 18, 2017	Apr. 08, 2015	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						9.00%
Repayments of Notes Payable			$ 2,607	$ 441	$ 3,115
Midcap Financial Trust - Term Loan [Member]
Debt Instrument [Line Items]
Financing Original Issue Term		4 years
Loans Payable		$ 3,000
Debt Instrument, Interest Rate, Stated Percentage		9.00%
Debt Instrument Basis Spread On Variable Rate		1.00%
Principal payments		$ 62,500
Debt Instrument, Maturity Date				Sep. 1, 2018
Repayments of Notes Payable			$ 975
Write off of deferred financing costs	$ 533

DEBT - Midcap Financial Trust A

DEBT - Midcap Financial Trust Additional Term Loan (Details Textual) - USD ($)	Feb. 01, 2017	Feb. 08, 2016	Apr. 08, 2015	Dec. 30, 2017	May 31, 2016	Jan. 26, 2017	Dec. 31, 2016	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage								9.00%
Debt Instrument, Description				one or more of the covenants
Shares issued, shares				2,081,154
Midcap Financial Trust - Additional Term Loan [Member]
Debt Instrument [Line Items]
Financing Original Issue Term			4 years
Line Of Credit Facility Maximum Borrowing Capacity			$ 1,300,000
Debt Instrument, Interest Rate, Stated Percentage		9.00%	4.00%
Debt Instrument Basis Spread On Variable Rate		1.00%	1.00%
Debt Instrument, Description				Additional Term Loan shall be limited to an amount equal to 5.0% of each $1,000 of the aggregate net amount of the Eligible Accounts (as such term is defined in the S360 Credit Agreement) minus the amount of any reserves and/or adjustments provided for in the S360 Credit Agreement.
Notes Payable			$ 700,000				$ 1,300,000
Debt Instrument, Maturity Date			Apr. 8, 2019
Additional borrowings					$ 100,000
Line of Credit Facility Additional Borrowing Capacity		$ 500,000
Debt Instrument, Unamortized Discount		$ 65,000		$ 57,000
Convertible Notes Payable, Current				$ 1,243,000
Principal payments	$ 50,000
Aggregate amount of capital raises						$ 2,500,000
Additional capital to be paid towards term loan in event capital raises						500,000
Aggregate amount of cumulative capital raises						4,000,000
Additional capital to be paid towards term loan in event cumulative capital raises						$ 500,000
Debt instrument frequency of periodic payment				On January 26, 2017, the payment terms of the Additional Term Loan were amended. Commencing on February 1, 2017 and continuing the first day of each calendar month, the Company shall make principal payments of $50 each month with the entire remaining balance due on the maturity date.
Midcap Financial Trust - Additional Term Loan [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Shares issued, shares		5,000

DEBT - Jackson Investment Group

DEBT - Jackson Investment Group Term Loan Notes (Details Textual) - USD ($)	Sep. 01, 2017	Jun. 15, 2017	Apr. 05, 2017	Mar. 14, 2017	Jan. 26, 2017	Aug. 31, 2017	Dec. 30, 2017	Jan. 31, 2017	May 31, 2016	Nov. 30, 2013
Debt Instrument [Line Items]
Shares issued, shares							2,081,154
Class of Warrant or Right, Number of Securities Called by Warrants or Rights									25,712
Debt Instrument, Interest Rate, Stated Percentage										9.00%
Maximum [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 62.50
Minimum [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 5
Jackson Investment Group, LLC [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 1,650,000
Shares issued, shares					330,000
Debt Instrument, Interest Rate, Stated Percentage			6.00%
Class of Warrant or Right Exercisable Term							4 years 6 months
Jackson Investment Group, LLC [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Shares issued, shares						32,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 5		$ 6.75
Debt Instrument, Convertible, Conversion Price								$ 7.50
Jackson Investment Group, LLC [Member] | Common Stock [Member] | Maximum [Member]
Debt Instrument [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					630,000
Jackson Investment Group Term Loan Note #1 [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 7,400,000
Debt Instrument, Interest Rate, Stated Percentage					6.00%
Debt Instrument, Maturity Date					Jul. 25, 2018
Principal payments					$ 0
Redemption of outstanding principal amount, multiples					$ 100,000
Redemption of aggregate principal amount of outstanding notes, description							At any time during the term of the note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note.
Percentage of accrued interest convertible into shares of common stock					50.00%
Debt Instrument, Convertible, Conversion Price					$ 10
Minimum threshold limit of ownership interest percentage		19.99%		19.99%
Class of Warrant or Right Exercisable Term							4 years 6 months
Jackson Investment Group Term Loan Note #1 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Redemption of outstanding principal amount					$ 100,000
Jackson Investment Group Term Loan Note #2 - Related Party [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 1,650,000
Shares issued, shares			59,397
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 5
Debt Instrument, Maturity Date			Jun. 8, 2019
Principal payments			$ 0
Redemption of outstanding principal amount			100,000
Redemption of outstanding principal amount, multiples			$ 100,000
Redemption of aggregate principal amount of outstanding notes, description							At any time during the term of the second note, upon notice to Jackson, the Company may also, at its option, redeem all or some of the then outstanding principal amount of the note by paying to Jackson an amount not less than $100 of the outstanding principal (and in multiples of $100), plus any accrued but unpaid interest and liquidated damages and other amounts due under the note.
Percentage of accrued interest convertible into shares of common stock			50.00%
Debt Instrument, Convertible, Conversion Price			$ 7.50
Minimum threshold limit of ownership interest percentage			19.99%
Additional stock issued during period shares to be issued in excess percentage			74,184
Additional stock issued during period shares new issues			825,463
Restated debt instrument, maturity date			Jul. 25, 2018
Jackson Investment Group Term Loan Note #3 - Related Party [Member] | Promissory Note [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						$ 1,600,000
Debt Instrument, Interest Rate, Stated Percentage						10.00%
Financing Original Issue Term						60 days
Jackson Investment Group Term Loan Note #4 - Related Party [Member] | Promissory Note [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 515,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Financing Original Issue Term	31 days

DEBT - Jackson Note Related Par

DEBT - Jackson Note Related Party (Details Textual) - USD ($) $ in Thousands	Sep. 15, 2017	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016	Sep. 17, 2017	Nov. 30, 2013
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						9.00%
Shares issued, shares			2,081,154
Loss on extinguishment of debt		$ (162)	$ (6,132)	$ 566
A&R Note Purchase Agreement [Member] | Jackson Note – Related Party [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 40,000
Proceeds from sale of secured notes to repay existing subordinated notes aggregate principal amount	$ 11,165
Debt Instrument, Maturity Date	Sep. 15, 2020		Sep. 15, 2020
Debt Instrument, Interest Rate, Stated Percentage	12.00%				12.00%
Debt instrument, payment terms			The Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018.
Debt instrument frequency of periodic payment			quarterly
Debt instrument, date of first required payment	Jan. 1, 2018		Jan. 1, 2018
Debt instrument, interest payment due description			Interest on any overdue payment of principal or interest due under the Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder.
Debt instrument, incremental percentage on interest rate	5.00%
Payment of closing fee	$ 1,000
Shares issued, shares	450,000
Extinguishment of Debt, Amount	$ 11,165
Debt issuance costs	1,385
Loss on extinguishment of debt	(4,764)
Debt Instrument Fair Value	$ 11,165

STOCKHOLDERS' EQUITY (Details T

STOCKHOLDERS' EQUITY (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 04, 2018	Jan. 03, 2018	Dec. 31, 2017	May 31, 2017	Dec. 30, 2017	Jan. 26, 2017	Dec. 31, 2016
Stockholders Equity [Line Items]
Stockholders' Equity, Reverse Stock Split					one-for-ten
Common Stock, Shares Authorized					40,000,000		40,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.00001		$ 0.00001
Common Stock, Shares, Issued					3,909,114		1,827,960
Common Stock, Shares, Outstanding					3,909,114		1,827,960
Shares issued					$ 5,658
Shares issued, shares					2,081,154
At-the-Market Offering [Member]
Stockholders Equity [Line Items]
Shares issued					$ 367
Shares issued, shares					125,253
Shares issued					$ 441
Maximum [Member] | At-the-Market Offering [Member]
Stockholders Equity [Line Items]
Shares issued				$ 3,000
Common Stock [Member]
Stockholders Equity [Line Items]
Common Stock, Shares Authorized					40,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.00001
Common Stock, Shares, Issued					3,909,114		1,827,960
Common Stock, Shares, Outstanding					3,909,114		1,827,960
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant						40,000,000	20,000,000
Subsequent Event [Member]
Stockholders Equity [Line Items]
Stockholders' Equity, Reverse Stock Split	one-for-five	one-for-five
Subsequent Event [Member] | At-the-Market Offering [Member]
Stockholders Equity [Line Items]
Shares issued, shares			134,417
Shares issued			$ 424

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2017	Dec. 30, 2017
Stockholders Equity [Line Items]
Shares issued, shares		2,081,154
Fair Value of shares issued		$ 5,658
Consultants [Member]
Stockholders Equity [Line Items]
Shares issued, shares		4,500
Fair Value of shares issued		$ 20
Consultants [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 3.50
Consultants [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.70
Board and Committee members [Member]
Stockholders Equity [Line Items]
Shares issued, shares		49,100
Fair Value of shares issued		$ 240
Board and Committee members [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 3.10
Board and Committee members [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.70
Employees [Member]
Stockholders Equity [Line Items]
Shares issued, shares		342,120
Fair Value of shares issued		$ 604
Employees [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 2.75
Employees [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.70
Shares Issued in Connection with Promissory Note [Member]
Stockholders Equity [Line Items]
Shares issued, shares		945,581
Fair Value of shares issued		$ 2,527
Shares Issued in Connection with Promissory Note [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 2.75
Shares Issued in Connection with Promissory Note [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 3.70
Shares Issued for Extension of Convertible Note [Member]
Stockholders Equity [Line Items]
Shares issued, shares		120,000
Fair Value of shares issued		$ 498
Shares Issued for Extension of Convertible Note [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.15
Shares Issued for Extension of Convertible Note [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.15
Shares Issued in Connection with Acquisition [Member]
Stockholders Equity [Line Items]
Shares issued, shares		100,000
Fair Value of shares issued		$ 430
Shares Issued in Connection with Acquisition [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.30
Shares Issued in Connection with Acquisition [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 4.30
Shares Sold Through At-The-Market Facility [Member]
Stockholders Equity [Line Items]
Shares issued, shares		125,253
Fair Value of shares issued		$ 367
Shares Sold Through At-The-Market Facility [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 3.16
Shares Sold Through At-The-Market Facility [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value of shares issued	$ 3,000
Fair Value at Issuance (per share)		$ 4.39
Series D Preferred Shares [Member]
Stockholders Equity [Line Items]
Shares issued, shares		394,600
Fair Value of shares issued		$ 972
Series D Preferred Shares [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 2.80
Series D Preferred Shares [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 3.80

STOCKHOLDERS' EQUITY - Restrict

STOCKHOLDERS' EQUITY - Restricted Shares (Details Textual) - USD ($) $ in Thousands	Feb. 05, 2016	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Stockholders Equity [Line Items]
Unvested shares issued			925,508
Stock based compensation		$ 655	$ 1,386	$ 1,171
Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares issued	10,000
2015 And 2016 Omnibus Incentive Plan [Member] | Restricted Shares [Member]
Stockholders Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			3 years
Stock based compensation		$ 313	$ 844	$ 329
2015 And 2016 Omnibus Incentive Plan [Member] | Employees and Board and Committee Members [Member] | Restricted Shares [Member]
Stockholders Equity [Line Items]
Unvested shares issued			479,157

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - $ / shares	Feb. 05, 2016	Dec. 31, 2016	Dec. 30, 2017
Restricted Shares
Granted			925,508
Restricted shares - unvested [Member]
Restricted Shares
Granted	10,000
Restricted shares - unvested [Member] | 2015 And 2016 Omnibus Incentive Plan [Member] | Employees and Board of Directors [Member]
Restricted Shares
Balance balance		75,402	79,912
Granted		4,510	391,220
Ending balance		79,912	471,132
Weighted Average Price Per Share
Balance balance		$ 20.77	$ 19.91
Granted		5.50	3.33
Ending balance		$ 19.91	$ 6.14

STOCKHOLDERS' EQUITY - Series A

STOCKHOLDERS' EQUITY - Series A Preferred Stock (Details Textual) $ / shares in Units, $ in Thousands	May 29, 2015$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 30, 2017USD ($)$ / sharesshares	May 31, 2016USD ($)
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized | shares		20,000,000	20,000,000
Preferred Stock, Par Value Per Share (in dollars per share)		$ 0.00001	$ 0.00001
Preferred Stock, Dividend Rate, Percentage	12.00%
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.00001	$ 0.00001
Preferred stock accrued dividends | $		$ 366
Dividends paid | $		$ 0	$ 566	$ 0
Series A Preferred Stock - Related Party [Member]
Stockholders Equity [Line Items]
Preferred Stock, Par Value Per Share (in dollars per share)		$ 0.00001	$ 0.00001
Preferred Stock, Stated Value Per Share (in dollars per share)	$ 1	$ 1	$ 1
Preferred Stock, Dividend Rate, Percentage			12.00%
Preferred Stock, Redemption Terms			Shares of the Series A Preferred Stock are convertible into shares of common stock at the holder’s election at any time prior to December 31, 2018 (the “Redemption Date”), at a conversion rate of one and three tenths (1.3) shares of common stock for every 50 shares of Series A Preferred Stock that the Holder elects to convert.
Conversion Of Preferred Stock To Common Stock Conversion Ratio			1.3
Preferred Stock, Shares Issued | shares	1,663,008	1,663,008	1,663,008
Preferred Stock, Shares Outstanding | shares		1,663,008	1,663,008
Preferred stock accrued dividends | $		$ 366	$ 0
Dividends paid | $			$ 566
Series A Preferred Stock - Related Party [Member] | Designated Shares [Member]
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized | shares	1,663,008
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001
Convertible Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Redemption Terms			the holders shall initially receive one and three tenths (1.3) shares of common stock
Preferred Stock, Redemption Price Per Share			$ 50

STOCKHOLDERS' EQUITY - Series B

STOCKHOLDERS' EQUITY - Series B Preferred Stock (Details Textual) - $ / shares	Jul. 08, 2016	Jun. 24, 2016	Dec. 30, 2015	Apr. 30, 2016	Dec. 30, 2017	Dec. 31, 2016
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized					20,000,000	20,000,000
Preferred Stock, Par Value Per Share (in dollars per share)					$ 0.00001	$ 0.00001
Common Stock, Par or Stated Value Per Share (in dollars per share)					0.00001	0.00001
Conversion of Stock, Shares Converted	133,000	175,439
Convertible Preferred Stock, Shares Issued upon Conversion	26,600	35,088
Convertible Debt [Member]
Stockholders Equity [Line Items]
Debt Conversion, Converted Instrument, Warrants or Options Issued			78,400
Series B Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Par Value Per Share (in dollars per share)					0.00001	0.00001
Preferred Stock, Stated Value Per Share (in dollars per share)			$ 10		$ 10	$ 10
Conversion of Preferred Stock, Percentage of Minimum Ownership after Conversion					4.99%
Conversion of Convertible Securities, Minimum Percentage of Ownership after Conversion					19.90%
Conversion of Preferred Stock, Percentage of Maximum Beneficial Ownership after Conversion					9.99%
Preferred Stock, Shares Issued					0	0
Preferred Stock, Shares Outstanding					0	0
Series B Preferred Stock [Member] | Convertible Debt [Member]
Stockholders Equity [Line Items]
Class of Stock Warrant or Rights, Number of Shares Issued in Conversion of Warrants or Rights			100,000
Debt Conversion, Converted Instrument, Shares Issued			13,000	20,000
Designated Shares [Member] | Series B Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized			200,000
Preferred Stock, Par Value Per Share (in dollars per share)			$ 0.00001

STOCKHOLDERS' EQUITY - Series C

STOCKHOLDERS' EQUITY - Series C Preferred Stock (Details Textual) - USD ($)	Jul. 08, 2016	Jun. 24, 2016	Apr. 07, 2016	Apr. 06, 2016	Dec. 30, 2017	Dec. 31, 2016	Jun. 16, 2016
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized					20,000,000	20,000,000
Preferred Stock, Par Value Per Share (in dollars per share)					$ 0.00001	$ 0.00001
Shares issued, shares					2,081,154
Shares issued					$ 5,658,000
Conversion of Stock, Shares Converted	133,000	175,439
Convertible Preferred Stock, Shares Issued upon Conversion	26,600	35,088
Series C Preferred Stock [Member]
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized				500,000			2,000,000
Preferred Stock, Par Value Per Share (in dollars per share)					$ 0.00001	$ 0.00001	$ 0.00001
Distribution Entitlement On Liquidation Distributions Per Share				$ 0.00001
Dividends, Preferred Stock					$ 0
Conversion Of Convertible Securities Price Per Share				$ 1
Conversion of Preferred Stock, Percentage of Minimum Ownership after Conversion				4.99%
Conversion of Preferred Stock, Percentage of Maximum Beneficial Ownership after Conversion				9.99%
Shares issued, shares			175,439
Shares Issued, Price Per Share			$ 2.85
Shares issued			$ 500,000
Preferred Stock, Shares Issued					0	0
Preferred Stock, Shares Outstanding					0	0
Series C Preferred Stock [Member] | Designated Shares [Member]
Stockholders Equity [Line Items]
Preferred Stock, Shares Authorized				500,000
Preferred Stock, Par Value Per Share (in dollars per share)				$ 0.00001
Preferred Stock Stated Value Per Share				$ 1
Preferred Stock, Voting Rights					The Certificate of Designation sets forth the voting powers, designations, preferences, privileges, limitations, restrictions and relative rights applicable to the Series C Preferred Shares. Except as otherwise required by law, the Series C Preferred Shares shall have no voting rights.

STOCKHOLDERS' EQUITY - Series D

STOCKHOLDERS' EQUITY - Series D Preferred Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jul. 08, 2016	Jun. 27, 2016	Jun. 24, 2016	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016	Apr. 30, 2017	Apr. 05, 2017
Stockholders Equity [Line Items]
Temporary equity designated shares							5,000		5,000
Temporary equity par value per share							$ 0.00001		$ 0.00001
Temporary equity, shares outstanding							93		0
Conversion of Stock, Shares Converted	133,000		175,439
Convertible Preferred Stock, Shares Issued upon Conversion	26,600		35,088
Deemed dividends				$ 1,128	$ 881	$ 2,009	$ 1,660	$ 2,009	$ 2,009	$ 0
Series D Preferred Stock [Member]
Stockholders Equity [Line Items]
Temporary equity face value per share			$ 10
Temporary equity discount on shares percent			5.00%
Temporary equity conversion price per share			$ 2.50
Distribution Entitlement On Liquidation Distributions Per Share		$ 10
Rate of Cumulative Dividends Preferred Stock Paid in Kind		6.50%
Conversion Of Convertible Securities Price Per Share		$ 2.50
Conversion of Convertible Securities, Minimum Percentage of Ownership after Conversion		4.99%
Conversion of Preferred Stock, Percentage of Maximum Beneficial Ownership after Conversion		9.99%
Minimum Notice Period for Conversion		61 days
Temporary equity, shares outstanding			211
Proceeds from Issuance of Convertible Preferred Stock			$ 2,000
Conversion of Stock, Shares Converted							118		31
Convertible Preferred Stock, Shares Issued upon Conversion							268,192		334,600
Redemption of remaining shares											62	62
Termination of future conversion rights for cash											$ 1,500	$ 1,500
Temporary Equity Beneficial Conversion Feature									$ 615
Deemed dividends							$ 1,660		$ 2,009
Series D Preferred Stock [Member] | Designated Shares [Member]
Stockholders Equity [Line Items]
Temporary equity designated shares		5,000
Temporary equity par value per share		$ 0.00001
Temporary equity face value per share		$ 10
Temporary equity discount on shares percent		5.00%
Temporary equity conversion price per share		$ 2.50
Series D Preferred Stock [Member] | Common Stock [Member]
Stockholders Equity [Line Items]
Termination of future conversion rights for shares											60,000	60,000

STOCKHOLDERS' EQUITY - Warrants

STOCKHOLDERS' EQUITY - Warrants (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Sep. 15, 2017	Apr. 26, 2016	May 31, 2016	Dec. 30, 2017	Apr. 05, 2017	Jan. 26, 2017	Mar. 29, 2016
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			25,712
Class of warrant or right, number of securities conversion terms				receive 7 shares of common stock in exchange for every 20 warrants
Warrant, outstanding		164,445
Percentage of tender warrants		91.00%
Issued an aggregate of shares		32,896
Warrants equity ratio			7.00%
Cashless Warrants [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	20,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 5
Class of Warrant or Right Exercisable Term	3 years
Proceeds from issuance of warrants	$ 28
Maximum [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 62.50
Minimum [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 5
Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right Exercisable Term				4 years 6 months
Debt Instrument, Face Amount					$ 1,650
Share Price					$ 5
Jackson Investment Group, LLC [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Additional stock issuable, shares					275,508
Jackson Investment Group, LLC [Member] | Common Stock [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 5	$ 6.75
Jackson Investment Group, LLC [Member] | Common Stock [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						630,000
Tender Offer
Stockholders Equity [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							181,327
Class of warrant or right, number of securities conversion terms				Receive 1 common stock shares in exchange for every 25 warrants

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - $ / shares	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017
Statement Of Stockholders Equity [Abstract]
Number of shares, Outstanding	16,753	6,726
Number of shares, Issued		925,508
Number of shares, Expired or cancelled	(10,027)	(6,300)
Number of shares, Outstanding	6,726	925,934
Weighted Average Exercise Price, Outstanding	$ 98.55	$ 97.62
Weighted Average Exercise Price, Issued		5
Weighted Average Exercise Price, Expired or cancelled	99.17	100
Weighted Average Exercise Price, Outstanding	$ 97.62	$ 5.03

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	May 31, 2016
Class Of Warrant Or Right [Line Items]
Class of Warrant or Right, Number Outstanding and Exercisable	925,934
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	4 years 1 month 2 days
Weighted Average Exercise Price	$ 5.03	$ 97.62	$ 98.55
Minimum [Member]
Class Of Warrant Or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	5
Maximum [Member]
Class Of Warrant Or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 62.50

STOCKHOLDERS' EQUITY - Incentiv

STOCKHOLDERS' EQUITY - Incentive Plans (Details Textual) - USD ($) $ in Thousands	Jan. 28, 2014	Mar. 29, 2018	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016	Jan. 26, 2017
Stockholders Equity [Line Items]
Options granted			0	62,700
Stock based compensation			$ 655	$ 1,386	$ 1,171
Stock Options [Member]
Stockholders Equity [Line Items]
Stock based compensation			$ 210	389	$ 358
Total compensation cost not yet amortized				$ 297
Total compensation cost not yet amortized, period of recognize			4 years
2014 Equity Incentive Plan [Member]
Stockholders Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	50,000
Plan expiry date	Jan. 28, 2024
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period				50,000
2015 Omnibus Incentive Plan [Member]
Stockholders Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				90,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
2016 Omnibus Incentive Plan [Member] | Subsequent Event [Member]
Stockholders Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		43,260
Shares issued		456,720
Options granted		62,700
2016 Omnibus Incentive Plan [Member] | Stock, Restricted Stock and Stock Option Awards [Member]
Stockholders Equity [Line Items]
Shares reserved for future issuance						500,000

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - 2016 Omnibus Incentive Plan [Member] - Stock Options [Member] - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise price:		$ 6.75
Market price at date of grant:		$ 0.62
Volatility:	99.38%
Expected terms (years):	5 years
Risk-free interest rate:	1.93%

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - $ / shares	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017
Options
Outstanding	62,760	62,760
Granted	0	62,700
Exercised	0	0
Expired or cancelled	0	(3,060)
Outstanding	62,760	122,400
Weighted Average Exercise Price
Outstanding	$ 82.03	$ 82.03
Granted		6.75
Expired or cancelled		82.68
Outstanding	$ 82.03	$ 43.98

STOCKHOLDERS' EQUITY - Long-Ter

STOCKHOLDERS' EQUITY - Long-Term Incentive Plan (Details Textual) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Stockholders Equity [Line Items]
Issued	6,726	925,934	16,753
Stock based compensation	$ 655	$ 1,386	$ 1,171
2016 Long-Term Incentive Plan [Member]
Stockholders Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			260,000
Plan expiry date		Dec. 31, 2018
Common stock will be authorized but unissued			260,000
Period For Shares Of Common Stock Issued To Participant		30 days
Latest Date Shares Will Be Issued		Mar. 15, 2019
Issued		178,739
Estimated fair value of stock based compensation by third party valuation		$ 136
Stock based compensation	$ 53	$ 91

STOCKHOLDERS' EQUITY (Details 6

STOCKHOLDERS' EQUITY (Details 6) - 2016 Long-Term Incentive Plan [Member]	12 Months Ended
	Dec. 30, 2017USD ($)
Up to $54.6M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Rate	0.00%
From $54.6M to below $82M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Rate	25.00%
From $82M to below $109.3M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Rate	41.67%
From $109.3M to below $136.6M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Rate	66.67%
At $136.6M or above [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting Rate	100.00%
Maximum [Member] | Up to $54.6M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	$ 54,600,000
Maximum [Member] | From $54.6M to below $82M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	82,000,000
Maximum [Member] | From $82M to below $109.3M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	109,300,000
Maximum [Member] | From $109.3M to below $136.6M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	136,600,000
Minimum [Member] | From $54.6M to below $82M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	54,600,000
Minimum [Member] | From $82M to below $109.3M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	82,000,000
Minimum [Member] | From $109.3M to below $136.6M [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	109,300,000
Minimum [Member] | At $136.6M or above [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
2018 Market Cap	$ 136,600,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Employment Agreement (Details Textual) £ in Thousands, $ in Thousands

Jan. 31, 2018USD ($)

Jan. 01, 2018USD ($)

Jan. 01, 2018GBP (£)

Jan. 27, 2017USD ($)shares

Jan. 02, 2017USD ($)

Jan. 02, 2017GBP (£)

Dec. 31, 2016USD ($)

Feb. 05, 2016USD ($)shares

Jan. 02, 2016USD ($)

Jan. 03, 2014USD ($)

Jan. 03, 2014GBP (£)

Dec. 30, 2017USD ($)shares

Jan. 01, 2017

Commitments And Contingencies [Line Items]

Number of shares, Issued | shares

925,508

David Faiman [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation

$ 280

$ 275

Percentage of Additional Bonus on Base Salary

25.00%

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

50.00%

Christopher Lutzo [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation

$ 220

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

50.00%

Restricted Shares [Member]

Commitments And Contingencies [Line Items]

Number of shares, Issued | shares

10,000

Restricted Shares [Member] | Christopher Lutzo [Member]

Commitments And Contingencies [Line Items]

Number of shares, Issued | shares

10,000

Restricted Shares [Member] | First Year Anniversary [Member]

Commitments And Contingencies [Line Items]

"Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | shares

5,000

Restricted Shares [Member] | First Year Anniversary [Member] | Christopher Lutzo [Member]

Commitments And Contingencies [Line Items]

"Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | shares

5,000

Restricted Shares [Member] | Second Year Anniversary [Member]

Commitments And Contingencies [Line Items]

"Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | shares

5,000

Restricted Shares [Member] | Second Year Anniversary [Member] | Christopher Lutzo [Member]

Commitments And Contingencies [Line Items]

"Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period | shares

5,000

Subsequent Event [Member] | David Faiman [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation

$ 320

Subsequent Event [Member] | Christopher Lutzo [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation

$ 224

Brendan Flood [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation | £

£ 275

£ 192

Employment agreement, officer, commission percentage of gross profit

50.00%

50.00%

Performance based compensation, gross profit threshold

$ 400

Percentage Of Gross Profit Appreciation Participation

10.00%

10.00%

Gross Profits In Excess Percentage

120.00%

120.00%

Gross Profit Appreciation Participation Participating Level

62.50%

62.50%

Deferred Compensation Arrangement with Individual, Description

On January 3, 2014, in connection with the acquisition of Initio, the Company entered into a services agreement (the “Flood Employment Agreement”) with Brendan Flood. Pursuant to the Flood Employment Agreement, Mr. Flood serves as Executive Chairman of the Board, as well as, CEO of Initio International Holdings (“Initio”). Mr. Flood was paid a salary of £192 per annum, less statutory deductions, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both the Company and Staffing (UK). Mr. Flood’s salary will be adjusted (but not decreased) annually based upon the change in the Consumer Price Index – Northeast Region (the “CPI Adjustment”). Mr. Flood is also entitled to an annual bonus of up to 50% of his annual base salary based reaching certain financial milestones. Additionally, Mr. Flood is entitled to Gross Profit Appreciation Participation, which entitles the participants to 10% of Initio’s Excess Gross Profit, which is defined as the increase in Initio gross profits in excess of 120% of the base year’s gross profit, up to $400. Mr. Flood’s participating level is 62.5%. On May 29, 2015, the Gross Profit Appreciation Bonus associated with this employment agreement was converted into Series A Preferred Stock. The Flood Employment Agreement has a term of five years and will automatically renew thereafter unless 12 months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of 12 months after termination of employment. On January 1, 2017, the Company amended the Flood Employment Agreement to increase his salary by the CPI Adjustment to an annualized salary of £275, and add an additional bonus of up to 25% of his base salary based upon the Company’s ending leverage ratio. On January 1, 2018 the Company amended the Flood Employment Agreement to increase his salary by CPI Adjustment to an annualized salary of £280. All other terms of Mr. Flood’s employment agreement remained unchanged.

Employment Agreement Term

5 years

Written Notice Period To Terminate Employment Agreement

12 months

Period of Customary Non-compete or Solicitation Language after Termination of Employment

12 months

Percentage of Additional Bonus on Base Salary

25.00%

Brendan Flood [Member] | Subsequent Event [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation | £

£ 280

Matt Briand [Member]

Commitments And Contingencies [Line Items]

Officers' Compensation

$ 371

$ 350

$ 300

Performance based compensation, gross profit threshold

$ 400

Percentage Of Gross Profit Appreciation Participation

10.00%

10.00%

Gross Profits In Excess Percentage

120.00%

120.00%

Gross Profit Appreciation Participation Participating Level

37.50%

37.50%

Deferred Compensation Arrangement with Individual, Description

On January 3, 2014, in connection with the acquisition of Initio, the Company entered into an employment agreement (the “Briand Employment Agreement”) with Matthew Briand. Pursuant to the Briand Employment Agreement, Mr. Briand served as Co-CEO of the Company, as well as, CEO of Monroe. Mr. Briand was paid a salary of $300 per annum, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both the Company and Monroe. Mr. Briand’s salary was adjusted (but not decreased) annually in connection with the CPI Adjustment as defined in the Briand Employment Agreement. Mr. Briand was also entitled to an annual bonus of up to 50% of his annual base salary based on reaching certain financial milestones. Additionally, Mr. Briand is entitled to Gross Profit Appreciation Participation, which entitles the participants to 10% of Initio’s Excess Gross Profit, which is defined as the increase in Initio gross profits in excess of 120% of the base year’s gross profit, up to $400. Mr. Briand’s participating level is 37.5%. On May 29, 2015, the Gross Profit Appreciation Bonus associated with this employment agreement was converted into Series A Preferred Stock. The Briand Employment Agreement has a term of five years and will automatically renew thereafter unless 12 months written notice is provided by either party. This employment agreement includes customary non-compete/solicitation language for a period of 12 months after termination of employment. On January 27, 2015, Mr. Briand was given the additional title of President. On January 1, 2016, the Company amended the Briand Employment Agreement to increase his salary to $350. On January 1, 2017 the Company amended the Briand Employee Agreement to increase his salary by CPI adjustment to an annualized salary of $371, and add an additional bonus of up to 25% of his base salary based upon the Company’s ending leverage ratio. On December 22, 2017, the Company announced the departure of Mr. Briand effective January 31, 2018. The Briand Employment Agreement was terminated, except with respect to certain provisions of the Briand Employment Agreement relating to competition that remain in effect. The Company additionally agreed to provide Mr. Briand with the following: (a) continued salary payments through the January 31, 2018; (b) a severance payment equal to twelve months’ salary payable over three months in equal installments beginning after the January 31, 2018, (c) performance bonuses for 2017 and 2018 as determined by the Company’s Board of Directors based upon the criteria set forth for its executives; (d) continued health insurance coverage for a period of 12 months following the January 31, 2018 (e) full and immediate vesting of all outstanding stock options and restricted securities granted to Mr. Briand; (f) reimbursement for life insurance and disability benefits for calendar year 2018; and (g) continuation of an automobile allowance for calendar year 2018 in the same amount as Mr. Briand received as an employee of the Company. As a result of this arrangement, the Company recorded a restructuring charge $780 in Fiscal 2017.

Employment Agreement Term

5 years

Written Notice Period To Terminate Employment Agreement

12 months

Period of Customary Non-compete or Solicitation Language after Termination of Employment

12 months

Percentage of Additional Bonus on Base Salary

25.00%

Restructuring charge

$ 780

Matt Briand [Member] | Maximum [Member]

Commitments And Contingencies [Line Items]

Employment agreement, officer, commission percentage of gross profit

50.00%

50.00%

Matt Briand [Member] | Subsequent Event [Member]

Commitments And Contingencies [Line Items]

Employment Agreement Period For Which Health Insurance Coverage Continued

12 months

Restructuring charge

$ 780

COMMITMENTS AND CONTINGENCIES97

COMMITMENTS AND CONTINGENCIES - Earn-out Liabilities and Stock Value Guarantees (Details Textual) $ / shares in Units, £ in Thousands

Jul. 26, 2017USD ($)

Nov. 14, 2016USD ($)

Sep. 08, 2016USD ($)

Nov. 04, 2013USD ($)

Aug. 14, 2013USD ($)

Jan. 31, 2018USD ($)

Aug. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 30, 2017USD ($)$ / sharesshares

May 31, 2016USD ($)

Oct. 31, 2015GBP (£)

Oct. 31, 2015USD ($)

Oct. 31, 2015GBP (£)

May 31, 2015USD ($)

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 102,000

$ 1,125,000

$ 160,000

Accrual final payments

$ 1,582,000

Business Combination, Contingent Consideration, Liability

2,346,000

5,029,000

2,641,000

$ 1,558,000

Performance Based Compensation Percentage Of Gross Profit Below Threshold

90.00%

Shares issued pursuant to acquisition of subsidiary

20,000

700,000

NewCSI Inc [Member]

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 1,400,000

Accrual final payments

$ 5,000

CSI Acquisition [Member]

Commitments And Contingencies [Line Items]

Performance Based Compensation Percentage Of Gross Profit Above Threshold

20.00%

Business Combination Maximum Contingent Consideration

$ 2,100,000

Payments To Earn Out Agreement

79,000

98,000

$ 159,000

Business Combination, Contingent Consideration, Liability

$ 2,100,000

1,320,000

CSI Acquisition [Member] | Other Current Liabilities [Member]

Commitments And Contingencies [Line Items]

Business Combination, Contingent Consideration, Liability

138,000

CSI Acquisition [Member] | Other Long-term Liabilities [Member]

Commitments And Contingencies [Line Items]

Business Combination, Contingent Consideration, Liability

1,182,000

CSI Acquisition [Member] | Accrued Expense [Member]

Commitments And Contingencies [Line Items]

Business Combination, Contingent Consideration, Liability

15,000

Lighthouse Placement Services [Member]

Commitments And Contingencies [Line Items]

Business Combination, Contingent Consideration, Liability

$ 500,000

Number of Common Stock received by sellers | shares

62,460

Share Price | $ / shares

$ 10

Business Combination, Contingent Consideration, Liability Paid

$ 500,000

JM Group Acquisition [Member]

Commitments And Contingencies [Line Items]

Performance Based Compensation Percentage Of Gross Profit Above Threshold

90.00%

Business Combination, Contingent Consideration, Liability

$ 1,180,000

£ 850

Number of Common Stock received by sellers | shares

40,000

Share Price | $ / shares

$ 10

Business Combination, Contingent Consideration, Liability Paid

$ 346,000

$ 100,000

Performance based compensation, gross profit threshold | £

£ 850

Other Commitments, Description

the Company will issue an aggregate of 20,000 shares of common stock valued at $4.70 totaling $94, if the Anniversary Gross Profit (defined) of The JM Group is 100% or more the Completion Gross Profit (defined). If the Anniversary Gross Profit is greater than or equal to 75% of the Completion Gross Profit, but less than 100% of The JM Group’s Completion Gross Profit, an amount of shares equal to the product of (i) the Anniversary Gross Profit divided by the Completion Gross Profit and (ii) 20,000. If the Anniversary Gross Profit is less than 75% of the Completion Gross Profit, no shares are due.

Shares Issued, Price Per Share | $ / shares

$ 4.70

Shares issued pursuant to acquisition of subsidiary

$ 94,000

Stock Issued During Period, Shares, Acquisitions | shares

20,000

Increase to goodwill

$ 346,000

$ 100,000

JM Group Acquisition [Member] | Other Current Liabilities [Member]

Commitments And Contingencies [Line Items]

Business Combination, Contingent Consideration, Liability

$ 1,026,000

Business Combination Contingent Consideration Percentage Of Accrued Interest Rate On Liability

10.25%

Subsequent Event [Member] | NewCSI Inc [Member]

Commitments And Contingencies [Line Items]

Accrual final payments

$ 14,000

COMMITMENTS AND CONTINGENCIES98

COMMITMENTS AND CONTINGENCIES - Lease Obligations (Details Textual) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Minimum lease obligation, 2018		$ 1,511
Minimum lease obligation, 2019		1,385
Minimum lease obligation, 2020		1,209
Minimum lease obligation, 2021		1,114
Minimum lease obligation, 2022		426
Minimum lease obligation, Thereafter		735
Rent expense	$ 571	$ 1,268	$ 1,067

COMMITMENTS AND CONTINGENCIES99

COMMITMENTS AND CONTINGENCIES - Legal Proceedings (Details Textual) - USD ($) $ in Thousands

Nov. 17, 2017

Sep. 29, 2017

Jul. 26, 2017

Sep. 21, 2016

Feb. 17, 2016

Jan. 26, 2016

Oct. 21, 2015

Jun. 03, 2015

May 20, 2015

Aug. 14, 2013

Aug. 31, 2017

Dec. 31, 2016

Dec. 30, 2017

May 31, 2016

Jan. 31, 2016

Dec. 31, 2014

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 102

$ 1,125

$ 160

Purchase agreement commitment earn out amount

$ 2,100

Loss contingency, amount paid

$ 1,582

Loss Contingency, Final Award

$ 1,433

Ellenoff Grossman Schole LLP [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Damages Awarded, Value

$ 759

Loss Contingency, Damages Sought, Value

$ 505

Loss Contingency, Settlement Agreement, Terms

equal installments over 24 months beginning April 2016.

NewCSI Inc [Member]

Commitments And Contingencies [Line Items]

Payments To Earn Out Agreement

$ 1,400

Loss Contingency Damages Sought Deferred Tax Assets Percentage

50.00%

Acceleration of Earn Out Payments Amount

$ 1,152

429

Purchase agreement commitment earn out amount remaining balance

$ 1,671

Damage sought, deferred tax asset

154

$ 154

Litigation Settlement, Amount

$ 1,307

$ 1,384

$ 1,307

$ 154

Litigation Reserve

$ 552

Litigation settlement, prejudgement interest

77

Litigation settlement, costs and fees

20

Litigation settlement awarded value

1,405

Litigation settlement supersedeas bond accrued interest

1,400

Loss contingency, amount paid

$ 5

Litigation settlement attorney's seeking fees

$ 629

Litigation settlement judge recommended award fees

$ 606

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue	$ 50,345	$ 42,117	$ 40,712	$ 82,829	$ 109,422	$ 91,432	$ 133,174	$ 192,650	$ 165,552
Total Gross Profit	9,577	7,924	7,326	15,250	19,137	16,316	24,827	36,741	29,047
Selling, general and administrative expenses	(8,781)	(6,414)	(7,166)	(13,580)	(18,244)	(15,301)	(22,361)	(32,819)	(29,700)
Depreciation and amortization	(790)	(760)	(760)	(1,520)	(1,773)	(1,817)	(2,310)	(3,566)	(2,864)
Impairment					0			(4,790)	0
Operating expenses - restructuring					0			(780)	0
Interest expense					(1,382)	(1,527)		(3,745)	(2,699)
Amortization of beneficial conversion feature					(430)	(421)		0	(727)
Amortization of debt discount and deferred financing costs					(979)	(1,150)		(2,745)	(1,917)
Change in fair value of warrant liability					0			383	0
Loss on extinguishment of debt, net					(162)			(6,132)	566
Other expense					(12)	(13)		(106)	(93)
Loss Before Provision for Income Tax	(7,325)	(326)	(3,119)	(3,445)	(3,845)	$ (3,913)	(10,770)	(17,559)	(8,387)
Total Assets	$ 94,125	$ 50,135	$ 50,282	$ 50,135	53,957		$ 94,125	86,748	53,759
Total Goodwill					15,779			27,169	14,833
UNITED STATES [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					93,257			147,373	143,460
Total Assets					44,990			53,814
Total Goodwill					13,027			13,283
UNITED STATES [Member] | Commercial Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					61,792			96,399	90,331
Total Gross Profit					9,966			16,913	13,602
Total Goodwill					2,756			2,756
UNITED STATES [Member] | Professional Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					31,551			51,104	53,226
Total Gross Profit					5,741			10,619	10,282
Total Goodwill					10,770			10,527
UNITED KINGDOM [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					16,080			45,147	21,994
Total Assets					8,936			32,861
Total Goodwill					2,752			13,886
UNITED KINGDOM [Member] | Professional Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					16,079			45,147	21,995
Total Gross Profit					3,430			9,209	5,163
Total Goodwill					2,253			13,886
CANADA [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue					85			130	$ 98
Total Assets					31			73
Total Goodwill					$ 0			$ 0

ACQUISITIONS (Details Textual)

ACQUISITIONS (Details Textual) £ in Thousands, $ in Thousands	Sep. 15, 2017USD ($)InstallmentBusinessshares	Sep. 15, 2017GBP (£)Businessshares	Dec. 30, 2017USD ($)	Sep. 15, 2017GBP (£)Installment	Dec. 31, 2016USD ($)	May 31, 2016USD ($)	May 31, 2015USD ($)
Acquired Finite Lived Intangible Assets [Line Items]
Business Combination, Contingent Consideration, Liability			$ 5,029		$ 2,346	$ 2,641	$ 1,558
FirstPro [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Aggregate consideration price	$ 8,000
Cash payment	4,500
Business acquisition cost of acquired entity quarterly installment payment	825
Business acquisition cost of acquired entity each quarterly installment payment	75
Business acquisition quarterly installment payment beginning date			Oct. 1, 2017
Business acquisition cost of acquired entity annual equal installment payment	$ 2,675
Business combination number of equal annual installments. | Installment	3			3
Business acquisition annual equal installment payment beginning date			Sep. 15, 2018
Intangible assets	$ 2,660
FirstPro [Member] | Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	460
FirstPro [Member] | Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	2,200
CBS Butler [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	8,500
Business Combination, Contingent Consideration, Liability	5,689			£ 4,214
CBS Butler [Member] | Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	2,100
CBS Butler [Member] | Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 6,400
CBS Butler [Member] | Share Purchase Agreement [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Cash payment | £		£ 13,810
Business combination earn-out payment payable month and year			2018-12
Business combination deferred consideration | £				150
CBS Butler [Member] | Share Purchase Agreement [Member] | Common Stock [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Shares issued in acquisition (in shares) | shares	100,000	100,000
CBS Butler [Member] | Share Purchase Agreement [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Business combination earn-out payment | £				£ 4,214
FirstPro and CBS Butler [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Business acquired receivables and fair value	$ 8,527
Revenues from acquisitions			$ 24,454
FirstPro and CBS Butler [Member] | Selling, General and Administrative Expenses, Excluding Depreciation and Amortization [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Business acquisition expenses related to third party	$ 469
Number of business acquired | Business	2	2
FirstPro and CBS Butler [Member] | Tradenames [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average estimated useful life	9 years 2 months 12 days	9 years 2 months 12 days
FirstPro and CBS Butler [Member] | Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average estimated useful life	9 years 2 months 12 days	9 years 2 months 12 days

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 15, 2017	Dec. 31, 2016	May 31, 2016
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill	$ 27,169		$ 15,779	$ 14,833
CBS Butler [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill		$ 11,633
Intangible assets
Intangible assets		8,500
CBS Butler [Member] | Tradenames [Member]
Intangible assets
Intangible assets		2,100
CBS Butler [Member] | Customer Relationships [Member]
Intangible assets
Intangible assets		6,400
FirstPro [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill		4,547
Intangible assets
Intangible assets		2,660
FirstPro [Member] | Tradenames [Member]
Intangible assets
Intangible assets		460
FirstPro [Member] | Customer Relationships [Member]
Intangible assets
Intangible assets		$ 2,200

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($) $ in Thousands	Dec. 30, 2017	Sep. 15, 2017	Dec. 31, 2016	May 31, 2016
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill	$ 27,169		$ 15,779	$ 14,833
CBS Butler [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Purchase price		$ 24,414
Net assets acquired		(4,281)
Intangibles		(8,500)
Goodwill		11,633
FirstPro [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Purchase price		7,298
Net assets acquired		(91)
Intangibles		(2,660)
Goodwill		$ 4,547

ACQUISITIONS (Parenthetical) (D

ACQUISITIONS (Parenthetical) (Details 1) - USD ($) $ in Thousands	Sep. 15, 2017	Dec. 31, 2016	Dec. 30, 2017
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill, adjustments		$ 946	$ 0
CBS Butler [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill, adjustments	$ 811
FirstPro [Member]
Acquired Indefinite Lived Intangible Assets [Line Items]
Goodwill, adjustments	$ 702

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2) - FirstPro and CBS Butler [Member] - USD ($) $ / shares in Units, $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017
Business Acquisition Pro Forma Information Nonrecurring Adjustment [Line Items]
Revenues	$ 157,351	$ 244,471
Net loss from continuing operations	$ (3,748)	$ (19,122)
Weighted average number of common stock shares - basic and diluted	2,114,794	3,220,426
Net loss per share from continuing operations	$ 0	$ (0.01)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($) $ in Thousands	Jan. 31, 2018	Dec. 31, 2016	Dec. 30, 2017	May 31, 2016
Related Party Transaction [Line Items]
Share based compensation expense recognized		$ 655	$ 1,386	$ 1,171
Accounts payable and accrued expenses		18,110	16,709
Dimitri Villard [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties		$ 29	$ 69	$ 50
Stock Issued During Period, Shares, as Bonus		0	11,800	6,000
Stock Issued During Period, Value, as Bonus		$ 0	$ 48	$ 150
Shares vesting period			3 years
Share based compensation expense recognized		$ 33	$ 75	$ 49
Stock options issued value			1
Accounts payable and accrued expenses			$ 0
Dimitri Villard [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services		900	4,500	1,200
Stock Issued During Period, Value, Issued for Services		$ 7	$ 19	$ 29
Jeff Grout [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties		$ 29	$ 69	$ 50
Stock Issued During Period, Shares, as Bonus		0	11,800	6,000
Stock Issued During Period, Value, as Bonus		$ 0	$ 48	$ 150
Shares vesting period			3 years
Share based compensation expense recognized		$ 33	$ 75	$ 47
Stock options issued value			1
Accounts payable and accrued expenses			$ 0
Jeff Grout [Member] | Common Stock [Member] | Board and Committee members [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services		900	4,500	1,200
Stock Issued During Period, Value, Issued for Services		$ 7	$ 19	$ 29
Nick Florio [Member]
Related Party Transaction [Line Items]
Consulting Fees Related Parties		$ 29	$ 69	$ 50
Stock Issued During Period, Shares, as Bonus		0	11,800	6,000
Stock Issued During Period, Value, as Bonus		$ 0	$ 48	$ 150
Shares vesting period			3 years
Share based compensation expense recognized		$ 33	$ 74	$ 46
Stock options issued value			1
Accounts payable and accrued expenses			$ 0
Nick Florio [Member] | Common Stock [Member] | Board and Committee members [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, Issued for Services		750	4,700	1,000
Stock Issued During Period, Value, Issued for Services		$ 6	$ 19	$ 24
Matt Briand [Member]
Related Party Transaction [Line Items]
Severance pay			$ 780
Matt Briand [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Effective separation date	Jan. 31, 2018
Severance pay	$ 780
Matt Briand [Member] | Subsequent Event [Member] | Separation Agreement [Member]
Related Party Transaction [Line Items]
Severance pay	$ 362
Severance pay payable period	12 months
Severance pay payable in equal installments	3 months

SUPPLEMENTAL CASH FLOW INFOR107

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 30, 2017
Cash paid for:
Interest	$ 1,010	$ 1,861
Income taxes	84	342
Non Cash Investing and Financing Activities:
Shares issued as purchase consideration	20	430
Deemed dividend	1,660	2,009
CSI earnout (payment with surety bond)	1,336	1,305
Beneficial conversion feature in relation to issuance of debt	1,105	0
Convertible Notes Payable [Member]
Non Cash Investing and Financing Activities:
Conversion of debt instrument	980	0
Jackson Investment Group Term Loan [Member]
Non Cash Investing and Financing Activities:
Warrants issued in connection with Jackson term loan	0	1,426
Shares issued	0	2,527
Convertible Note [Member]
Non Cash Investing and Financing Activities:
Shares issued	0	498
Series D Redemption [Member]
Non Cash Investing and Financing Activities:
Shares issued	$ 0	$ 208

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Income Loss From Continuing Operations Before Income Taxes Minority Interest And Income Loss From Equity Method Investments [Abstract]
Domestic					$ (5,000)			$ (17,667)	$ (8,032)
Foreign					1,155			108	(355)
Loss Before Provision For Income Tax	$ (7,325)	$ (326)	$ (3,119)	$ (3,445)	$ (3,845)	$ (3,913)	$ (10,770)	$ (17,559)	$ (8,387)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Current:
Federal								$ 152
State								250
Foreign					$ 16			62	$ 17
Total current tax expense					16			464	17
Deferred:
Federal								41
State								8
Foreign								419
Total deferred tax expense								468
Total Tax Expense	$ 206	$ 2	$ 5	$ 7	$ 16	$ (9)	$ 213	$ 932	$ 17

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Income Taxes [Line Items]
Income benefit provision at Federal statutory rate					$ (1,222)			$ (5,953)	$ (3,242)
State income taxes, net of Federal Benefit					(188)			(383)	(363)
Foreign tax rate differential					180			231	64
Goodwill impairment								1,628
Other True-Ups								1,035
Impact of Federal Rate change								3,665
Change in valuation allowance					741			567	2,508
Total Tax Expense	$ 206	$ 2	$ 5	$ 7	$ 16	$ (9)	$ 213	$ 932	$ 17
Income benefit provision at Federal statutory rate					34.00%			34.00%	34.00%
State income taxes, net of Federal Benefit					5.20%			2.20%	3.80%
Foreign tax rate differential					(5.00%)			(1.30%)	(0.70%)
Goodwill impairment								(903.00%)
Other True-Ups								(5.90%)
Impact of Federal Rate change								(20.90%)
Change in valuation allowance					(81.20%)			(3.30%)	(26.30%)
Tax provision								(5.30%)	(0.20%)
International [Member]
Income Taxes [Line Items]
Permanent differences					$ 17				$ 84
Permanent differences					(0.50%)				(0.90%)
US [Member]
Income Taxes [Line Items]
Permanent differences					$ 488			$ 142	$ 966
Permanent differences					(13.60%)			(0.80%)	(10.10%)

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 29, 2018	Dec. 30, 2017	May 31, 2016
Income Taxes [Line Items]
U.S. federal corporate tax rate	34.00%		34.00%	34.00%
One-time transition tax payable period on unremitted earnings of foreign subsidiaries			8 years
Tax expense effect on net deferred tax assets			$ 3,700,000
Tax Cuts and Jobs net impact on effective tax rate			0.00%
Deferred tax assets, tax credit carryforwards, general business			$ 227,000
Increase in valuation allowance			560,000
Unrecognized tax benefits			1,136,000
Income tax examination, penalties and interest accrued	$ 0		$ 0
Income tax examination, description			The Company’s 2014 through 2017 tax years remain open to examination
Federal [Member]
Income Taxes [Line Items]
Net operating losses ("NOLs")			$ 23,743,000
Net operating losses expiration beginning year			2,029
State [Member]
Income Taxes [Line Items]
Net operating losses ("NOLs")			$ 30,332,000
Net operating losses expiration beginning year			2,030
Foreign [Member]
Income Taxes [Line Items]
Net operating losses ("NOLs")			$ 2,958,000
Scenario, Plan [Member]
Income Taxes [Line Items]
U.S. federal corporate tax rate		21.00%

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Deferred tax assets
Net operating loss carryforward	$ 7,103	$ 7,439
Tax credit, deduction and capital loss carryforward	764	1,038
Share-based compensation	862	151
Depreciation and other amortization		1,422
Debt issuance costs	1,234
Accrued expenses and other liabilities	812	761
Total deferred tax assets	10,775	10,811
Less: valuation allowance	(9,424)	(8,843)
Deferred tax assets, net of valuation allowance	1,351	1,968
Deferred tax liabilities:
Depreciation	1,443	21
Basis differences in acquired intangibles	1,807	1,947
Total deferred tax liabilities	3,250	$ 1,968
Deferred tax liability	$ (1,899)

INCOME TAXES (Details 4)

INCOME TAXES (Details 4) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)
Income Tax Disclosure [Abstract]
Additions for tax positions of prior years	$ 1,136
Loss before provision for income taxes	$ 1,136

COMPARATIVE FINANCIAL INFORM114

COMPARATIVE FINANCIAL INFORMATION FOR SEVEN MONTHS ENDED JANUARY 2, 2016 (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended	7 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jul. 01, 2017	Dec. 31, 2016	Jan. 02, 2016	Sep. 30, 2017	Dec. 30, 2017	May 31, 2016
Income Statement [Abstract]
Revenue	$ 50,345	$ 42,117	$ 40,712	$ 82,829	$ 109,422	$ 91,432	$ 133,174	$ 192,650	$ 165,552
Cost of revenue, excluding depreciation and amortization stated below						75,116
Gross Profit	9,577	7,924	7,326	15,250	19,137	16,316	24,827	36,741	29,047
Operating Expenses:
Selling, general and administrative expenses, excluding depreciation and amortization stated below	8,781	6,414	7,166	13,580	18,244	15,301	22,361	32,819	29,700
Depreciation and amortization	790	760	760	1,520	1,773	1,817	2,310	3,566	2,864
Total Operating Expenses	9,571	7,174	7,926	15,100	20,017	17,118	24,671	41,955	32,564
Loss From Operations	6	750	(600)	150	(880)	(802)	156	(5,214)	(3,517)
Other Expense:
Interest expense					(1,382)	(1,527)		(3,745)	(2,699)
Amortization of beneficial conversion feature					(430)	(421)		0	(727)
Amortization of debt discount and deferred financing costs					(979)	(1,150)		(2,745)	(1,917)
Other loss					(12)	(13)		(106)	(93)
Loss Before Provision For Income Tax	(7,325)	(326)	(3,119)	(3,445)	(3,845)	(3,913)	(10,770)	(17,559)	(8,387)
Benefit for income taxes	(206)	(2)	(5)	(7)	(16)	9	(213)	(932)	(17)
Net Loss	(7,531)	(328)	(3,124)	(3,452)	(3,861)	(3,904)	(10,983)	(18,491)	(8,404)
Net income attributable to non-controlling interest					0	9		0	28
Net Loss Before Preferred Share Dividends					(3,861)	(3,913)		(18,491)	(8,432)
Dividends - Series A preferred stock	50	50	50	100	116	116	150	200	200
Net loss Attributable to Common Stock Holders	$ (7,581)	$ (1,506)	$ (4,055)	$ (5,561)	$ (5,637)	$ (4,029)	$ (13,142)	$ (20,700)	$ (8,632)
Basic and Diluted Net Loss per Share:
Net Loss						$ (4.24)
Net Loss Attributable to Common Stock Holders						$ (4.37)
Weighted Average Shares Outstanding – Basic and Diluted	2,910,139	2,715,189	2,257,326	2,487,523	1,564,794	920,984	2,628,913	2,801,831	959,999