RCM (RCMT) 10-Q 12 Aug 16 2016 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jul. 02, 2016	Aug. 09, 2016
Document Information [Line Items]
Entity Registrant Name	RCM TECHNOLOGIES INC
Entity Central Index Key	700,841
Trading Symbol	rcmt
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		12,295,194
Document Type	10-Q
Document Period End Date	Jul. 2, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jul. 02, 2016	Jan. 02, 2016
Domestic Tax Authority [Member]
Current liabilities:
Deferred tax liability		$ 276,000
Foreign Tax Authority [Member]
Current liabilities:
Deferred tax liability	266,000	250,000
Cash and cash equivalents	234,000	985,000
Accounts receivable, net	48,419,000	50,946,000
Transit accounts receivable	2,281,000	7,481,000
Prepaid expenses and other current assets	3,018,000	4,508,000
Deferred income tax assets, domestic		609,000
Total current assets	53,952,000	64,529,000
Property and equipment, net	4,611,000	4,698,000
Deposits	213,000	227,000
Deferred income tax assets, domestic	129,000
Goodwill	11,630,000	11,630,000
Intangible assets, net	206,000	252,000
Total other assets	12,178,000	12,109,000
Total assets	70,741,000	81,336,000
Accounts payable and accrued expenses	6,033,000	7,863,000
Transit accounts payable	5,483,000	8,995,000
Accrued payroll and related costs	7,828,000	8,606,000
Income taxes payable	1,144,000	343,000
Contingent consideration	190,000	822,000
Total current liabilities	20,678,000	26,629,000
Contingent consideration	897,000	978,000
Borrowings under line of credit	14,890,000	21,000,000
Total liabilities	36,731,000	49,133,000
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $0.05 par value; 40,000,000 shares authorized; 14,599,426 shares issued and 12,322,102 shares outstanding at July 2, 2016 and 14,559,381 shares issued and 12,496,635 shares outstanding at January 2, 2016	730,000	728,000
Additional paid-in capital	114,922,000	114,331,000
Accumulated other comprehensive loss	(2,364,000)	(2,845,000)
Accumulated deficit	(67,782,000)	(69,646,000)
Treasury stock (2,277,324 shares at July 2, 2016 and 2,062,746 shares at January 2, 2016, at cost)	(11,496,000)	(10,365,000)
Stockholders’ equity	34,010,000	32,203,000
Total liabilities and stockholders’ equity	$ 70,741,000	$ 81,336,000

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jul. 02, 2016	Jan. 02, 2016
Preferred stock par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05
Common stock, authorized (in shares)	40,000,000	40,000,000
Common stock, issued (in shares)	14,599,426	14,559,381
Common stock, outstanding (in shares)	12,322,102	12,496,635
Treasury stock shares (in shares)	2,277,324	2,062,746

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015	Jul. 02, 2016	Jul. 04, 2015
Revenues	$ 45,379	$ 45,286	$ 92,555	$ 93,252
Cost of services	33,275	33,196	67,775	67,859
Gross profit	12,104	12,090	24,780	25,393
Operating costs and expenses
Selling, general and administrative	10,177	10,546	20,642	21,178
Depreciation and amortization	399	334	789	650
	10,576	10,880	21,431	21,828
Operating income	1,528	1,210	3,349	3,565
Other (expense) income
Interest expense and other, net	(96)	(129)	(308)	(253)
Gain on foreign currency transactions	11	11	23
	(85)	(118)	(285)	(253)
Income before income taxes	1,443	1,092	3,064	3,312
Income tax expense	580	403	1,200	1,235
Net income	$ 863	$ 689	$ 1,864	$ 2,077
Basic and diluted net earnings per share (in dollars per share)	$ 0.07	$ 0.05	$ 0.15	$ 0.16

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Net income	$ 1,864	$ 2,077
Foreign currency translation adjustment	481	(1,377)
Comprehensive income	$ 2,345	$ 700

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - 6 months ended Jul. 02, 2016 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Jan. 02, 2016	14,559,381				2,062,746
Balance at Jan. 02, 2016	$ 728,000	$ 114,331,000	$ (2,845,000)	$ (69,646,000)	$ (10,365,000)	$ 32,203,000
Issuance of stock under employee stock purchase plan (in shares)	40,045
Issuance of stock under employee stock purchase plan	$ 2,000	186,000				188,000
Translation adjustment			481,000			481,000
Share-based compensation expense		405,000				405,000
Common stock repurchase (in shares)					214,578
Common stock repurchase					$ (1,131,000)	(1,131,000)
Net income				1,864,000		1,864,000
Balance (in shares) at Jul. 02, 2016	14,599,426				2,277,324
Balance at Jul. 02, 2016	$ 730,000	$ 114,922,000	$ (2,364,000)	$ (67,782,000)	$ (11,496,000)	$ 34,010,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Cash flows from operating activities:
Net income	$ 1,864	$ 2,077
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	789	650
Stock-based compensation expense	405	611
Provision for allowance for doubtful accounts	(46)	621
Deferred income tax expense	219	250
Changes in assets and liabilities:
Accounts receivable	3,163	(3,445)
Prepaid expenses and other current assets	1,606	(175)
Net of transit accounts receivable and payable	1,684	(1,785)
Accounts payable and accrued expenses	(1,947)	(923)
Accrued payroll and related costs	(836)	73
Income taxes payable	780	(429)
Total adjustments	5,817	(4,552)
Net cash provided by (used in) operating activities	7,681	(2,475)
Cash flows from investing activities:
Property and equipment acquired	(657)	(994)
Decrease in deposits	15	18
Net cash used in investing activities	(642)	(976)
Cash flows from financing activities:
Net repayments under line of credit	(6,110)
Issuance of stock for employee stock purchase plan	188	179
Exercise of stock options		19
Common stock repurchases	(1,131)
Contingent consideration paid	(713)	(90)
Net cash (used in) provided by financing activities	(7,766)	108
Effect of exchange rate changes on cash and cash equivalents	(24)	(422)
Decrease in cash and cash equivalents	(751)	(3,765)
Cash and cash equivalents at beginning of period	985	6,411
Cash and cash equivalents at end of period	234	2,646
Supplemental cash flow information:
Interest	334	222
Income taxes	$ 82	$ 729

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The accompanying consolidated interim financial statements of RCM Technologies, Inc. and subsidiaries (“RCM” or the “Company”) are unaudited. The year-end consolidated balance sheet was derived from audited statements but does not include all disclosures required by accounting principles generally accepted in the United States. These statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission pertaining to reports on Form 10-Q and should be read in conjunction with the Company’s consolidated financial statements and the notes thereto for the year ended January 2, 2016 included in the Company’s Annual Report Form 10-K for such period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods. Results for the thirteen and twenty-six week period ended July 2, 2016 are not necessarily indicative of results that may be expected for the full year.

Note 2 - Fiscal Year

Note 2 - Fiscal Year	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	2. Fiscal Year The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The fiscal year ended January 2, 2016 was a 52-week reporting year. The first fiscal quarters of 2016 and 2015 ended on the following dates, respectively: Period Ended Weeks in Quarter Weeks in Year to Date July 2, 2016 Thirteen Twenty-Six July 4, 2015 Thirteen Twenty-Six

Note 3 - Use of Estimates and U

Note 3 - Use of Estimates and Uncertainties	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	3. Use of Estimates and Uncertainties The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates. The Company uses estimates to calculate an allowance for doubtful accounts on its accounts receivables, adequacy of reserves, the tax rate applied and the valuation of certain assets and liability accounts. These estimates can be significant to the operating results and financial position of the Company. The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company’s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company’s claims experience or the providers included in the associated insurance programs. Fair Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, accounts payable and accrued expenses and borrowings under line of credit, approximates fair value due to their liquidity or their short-term nature. The Company does not have derivative products in place to manage risks related to foreign currency fluctuations for its foreign operations or for interest rate changes.

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable The Company’s accounts receivable are comprised as follows: July 2, 2016 January 2, 2016 Billed $ 38,088 $ 40,117 Accrued and unbilled 5,181 4,939 Work-in-progress 6,491 7,322 Allowance for doubtful accounts (1,341 ) (1,432 ) Accounts receivable, net $ 48,419 $ 50,946 Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenues earned under contracts which the Company contractually invoices at future dates. From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may engage subcontractors to provide construction or other services; b) typically earns a fixed percentage of the total project value; and c) assumes no ownership or risks of inventory. Under the terms of the agreements, the Company is typically not required to pay the subcontractor until after the corresponding payment from the Company’s end-client is received. Upon invoicing the end-client on behalf of the subcontractor or staffing agency the Company records this amount simultaneously as both a “transit account receivable” and “transit account payable” as the amount when paid to the Company is due to and generally paid to the subcontractor within a few days. The Company typically does not pay a given transit account payable until the related transit account receivable is collected. The Company’s transit accounts payable generally exceeds the Company’s transit accounts receivable but absolute amounts and spreads fluctuate significantly from quarter to quarter in the normal course of business. The transit accounts receivable was $2.3 million and related transit accounts payable was $5.5 million, for a net liability of $3.2 million, as of July 2, 2016. The transit accounts receivable was $7.5 million and related transit accounts payable was $9.0 million, for a net liability of $1.5 million, as of January 2, 2016.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% for computer hardware and software as well as furniture and office equipment. Leasehold improvements are amortized over the shorter of the estimated life of the asset or the lease term. Property and equipment are comprised of the following: July 2, 2016 January 2, 2016 Equipment and furniture $ 1,042 $ 2,358 Computers and systems 5,790 6,119 Leasehold improvements 786 752 7,618 9,229 Less: accumulated depreciation and amortization 3,007 4,531 Property and equipment, net $ 4,611 $ 4,698 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $2,268 and $3,441 during the twenty-six week periods ended July 2, 2016 and July 4, 2015, respectively. Depreciation expense for the twenty-six week periods ended July 2, 2016 and July 4, 2015 was $744 and $611, respectively.

Note 6 - Acquisitions

Note 6 - Acquisitions	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	6. Acquisitions The Company has acquired numerous companies throughout its history and those acquisitions have generally included significant future contingent consideration. Future Contingent Payments As of July 2, 2016, the Company had three active acquisition agreements whereby additional contingent consideration may be earned by the former shareholders: 1) effective July 1, 2012 the Company acquired certain assets of BGA, LLC (“BGA”); 2) effective August 1, 2014 the Company acquired all of the stock of Point Comm, Inc. (“PCI”); and 3) effective July 5, 2015, the Company acquired certain assets of Substation Design Services, LLC (“SDS”). The Company estimates future contingent payments at July 2, 2016 as follows: Fiscal Year Ending Total December 31, 2016 $ 190 December 30, 2017 645 December 30, 2018 252 Estimated future contingent consideration payments $ 1,087 Estimates of future contingent payments are subject to significant judgment and actual payments may materially differ from estimates. Future contingent payments to be made to BGA, PCI and SDS are capped at cumulative maximums of $1.9 million, $1.9 million and $1.5 million, respectively. The Company estimates future contingent consideration in payments based on forecasted performance and recorded at the net present value of those expected payments as of July 2, 2016. The measurement is based on significant inputs that are not observable in the market, which “Fair Value Measurements and Disclosures” (ASU Topic 820-10-35) refers to as Level 3 inputs. The Company paid $0.7 and $0.1 million in contingent consideration during the twenty-six week periods ended July 2, 2016 and July 4, 2015, respectively. SDS Effective July 5, 2015, the Company acquired the business operations of SDS, a Pennsylvania based engineering company specializing in the in design services for substation projects. SDS has experience with substation design, including electrical design, system protection and control design, and civil structural design. The Company expects the purchase of SDS to complement and expand RCM’s engineering services offerings and provide RCM’s customers with a stronger depth of experienced engineering resources. The Company believes that the SDS assembled workforce consists of highly trained and experienced engineers that will greatly assist RCM in executing future growth in revenues. The SDS acquisition operates as part of the Company’s Engineering segment.

Note 7 - Goodwill

Note 7 - Goodwill	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Goodwill Disclosure [Text Block]	7. Goodwill Goodwill represents the premium paid over the fair value of the net tangible and intangible assets acquired in business combinations. The Company is required to assess the carrying value of its reporting units that contain goodwill at least on an annual basis. The Company has the option to first assess qualitative factors to determine whether it is necessary to perform a two-step impairment test. If the Company believes, as a result of the qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less than the carrying value, the quantitative impairment test is required. The Company formally assesses these qualitative factors, and if necessary, conducts its annual goodwill impairment test as of the last day of the Company’s fiscal November each year or if indicators of impairment exist. During all periods presented, the Company determined that the existing qualitative factors did not suggest that an impairment of goodwill exists. Since there have been no indicators of impairment, the Company has not performed a quantitative impairment test. There were no changes in the carrying amount of goodwill for the twenty-six week period ended July 2, 2016. Engineering Information Technology Specialty Health Care Total Balance as of July 2, 2016 $ 4,411 $ 5,516 $ 1,703 $ 11,630

Note 8 - Intangible Assets

Note 8 - Intangible Assets	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	8. Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When the Company determines that it is probable that undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less cost to sell. The Company’s intangible assets consist of customer relationships and non-compete agreements. The following table reflects the components of net intangible assets, excluding goodwill all of which is attributable to the Company’s Engineering segment: Total Balance as of January 2, 2016 $ 252 Amortization of intangibles during the twenty-six week period ended July 2, 2016 46 Balance as of July 2, 2016 $ 206

Note 9 - Line of Credit

Note 9 - Line of Credit	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	9. Line of Credit The Company and its subsidiaries are party to a loan agreement with Citizens Bank of Pennsylvania, amended and restated effective February 20, 2009, which provides for a $35 million revolving credit facility and includes a sub-limit of $5 million for letters of credit (the “Revolving Credit Facility”) and expires December 11, 2019. The Revolving Credit Facility has been amended several times, most recently pursuant to the Sixth Amendment entered into on June 13, 2016 when another daily borrowing rate option was added, and the Fifth Amendment entered into on December 14, 2015 when certain definitions, including without limitation those of terms that are elements of the financial covenants contained in the Revolving Credit Facility, including Applicable LIBOR Rate Margin, Applicable Prime Rate Margin, Fixed Charge Ratio, Letter of Credit Applicable Margin and Permitted Dividend. The Amendment also deletes the definition of Modified Current Ratio. The Fifth Amendment also revised certain provisions relating to unused line fees, permitted dividends, a permitted disposition, fees for unused availability under the revolving credit line and certain elements of the financial and operating covenants. Borrowings under the Revolving Credit Facility bear interest at one of two alternative rates, as selected by the Company at each incremental borrowing. These alternatives are: (i) LIBOR (London Interbank Offered Rate), plus applicable margin, typically borrowed in fixed 30-day increments or (ii) the agent bank’s prime rate generally borrowed over shorter durations. The Company also pays unused line fees based on the amount of the Revolving Credit Facility that is not drawn. Unused line fees are recorded as interest expense. The effective interest rate, including unused line fees, for the twenty-six week period ended July 2, 2016 was 2.3%. All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as a covenant that restricts on the Company’s ability to borrow in order to pay dividends. The Company paid special cash dividends on December 30, 2014 and December 30, 2015 which were expressly permitted under the Revolving Credit Facility. As of July 2, 2016, the Company was in compliance with all covenants contained in its Revolving Credit Facility. Borrowings under the line of credit as of July 2, 2016 and January 2, 2016 were $14.9 million and $21.0 million, respectively. At July 2, 2016 and January 2, 2016 there were letters of credit outstanding for $0.7 million and $0.8 million, respectively. At July 2, 2016, the Company had availability for additional borrowings under the Revolving Credit Facility of $19.4 million.

Note 10 - Per Share Data

Note 10 - Per Share Data	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	1 0 . Per Share Data Both basic and diluted earnings per share for all periods are calculated based on the reported earnings in the Company’s consolidated statements of income. The number of shares of common stock used to calculate basic and diluted earnings per share for the thirteen and twenty-six week periods ended July 2, 2016 and July 4, 2015 was determined as follows: Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 2, 2016 July 4, 2015 July 2, 2016 July 4, 2015 Basic weighted average shares outstanding 12,363,811 12,711,660 12,423,179 12,710,404 Dilutive effect of outstanding stock options and restricted stock awards 101,924 233,493 84,963 222,306 Weighted average dilutive shares outstanding 12,465,735 12,945,153 12,508,142 12,932,710 There were 42,500 and 40,000 absolute anti-dilutive shares not included in the calculation of common stock equivalents for the twenty-six week periods ended July 2, 2016 and July 4, 2015, respectively. These were determined to be anti-dilutive because the exercise prices of these shares for the periods were higher than the average market price of the Company’s common stock for the same periods. Unissued shares of common stock were reserved for the following purposes: July 2, 2016 January 2, 2016 Exercise of options outstanding 44,500 44,500 Time-based restricted stock units outstanding 233,834 208,834 Performance-based restricted stock units outstanding 200,000 0 Future grants of options or shares 157,000 382,000 Shares reserved for employee stock purchase plan 309,391 349,436 Total 944,725 984,770

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. Share-Based Compensation At July 2, 2016, the Company had four share-based employee compensation plans. The Company measures the fair value of share-based awards, if and when granted, based on the Black-Scholes method and using the closing market price of the Company’s common stock on the date of grant. Awards vest over periods ranging from one to three years and expire within 10 years of issuance. Share-based compensation expense related to time-based awards is amortized in accordance with applicable vesting periods using the straight-line method. The Company vests performance-based awards only when the performance metrics are likely to be achieved and the associated awards are therefore likely to vest. Performance-based share awards that are likely to vest are also expensed on a straight-line basis over the vesting period but may vest on a retroactive basis or be reversed, depending on when it is determined that they are likely to vest, or in the case of a reversal when they are later determined to be unlikely to vest. Share-based compensation expense of $405 and $611 was recognized for the for the twenty-six week periods ended July 2, 2016 and July 4, 2015, respectively, and did not include any expense associated with performance-based restricted stock units as they were determined to be unlikely to vest as of July 2, 2016. As of July 2, 2016, the Company had approximately $0.7 million of total unrecognized compensation cost related to all time-based non-vested share-based awards granted under the Company’s various share-based plans, which the Company expects to recognize over approximately a two-year period. These amounts do not include a) performance-based restricted stock units, b) the cost of any additional share-based awards that may be granted in future periods or c) reflect any potential changes in the Company’s forfeiture rate. Incentive S hare-Based Plans 2000 Employee Stock Incentive Plan (the 2000 Plan) The 2000 Plan, approved by the Company’s stockholders in April 2001, provided for the issuance of up to 1,500,000 shares of the Company’s common stock to officers and key employees of the Company and its subsidiaries or consultants and advisors utilized by the Company. As of July 2, 2016, options to purchase 25,000 shares of common stock granted under the 2000 Plan were outstanding. The 2000 Plan has expired therefore no shares are available for grant thereunder. 2007 Omnibus Equity Compensation Plan (the 2007 Plan) The 2007 Plan, approved by the Company’s stockholders in June 2007, provides for the issuance of up to 700,000 shares of the Company’s common stock to officers, non-employee directors, employees of the Company and its subsidiaries or consultants and advisors utilized by the Company. As of July 2, 2016, under the 2007 Plan, no shares of common stock were available for future grants and options to purchase 19,500 shares of common stock, as well as 25,834 restricted stock units, were outstanding. The 2007 Plan has expired therefore no shares are available for grant thereunder. 2014 Omnibus Equity Compensation Plan (the 2014 Plan) The 2014 Plan, approved by the Company’s stockholders in December 2014, provides for the issuance of up to 625,000 shares of the Company’s common stock to officers, non-employee directors, employees of the Company and its subsidiaries or consultants and advisors utilized by the Company. The Compensation Committee of the Board of Directors determines the vesting period at the time of grant. As of July 2, 2016, under the 2014 Plan, 408,000 restricted stock units were outstanding and 157,000 shares were available for awards thereunder. Employee Stock Purchase Plan The Company implemented the 2001 Employee Stock Purchase Plan (the “Purchase Plan”) with shareholder approval, effective January 1, 2001. Under the Purchase Plan, employees meeting certain specific employment qualifications are eligible to participate and can purchase shares of common stock semi-annually through payroll deductions at the lower of 85% of the fair market value of the stock at the commencement or end of the offering period. The purchase plan permits eligible employees to purchase shares of common stock through payroll deductions for up to 10% of qualified compensation. In fiscal 2015, the Company amended the Purchase Plan with shareholder approval to increase the aggregate number of shares of stock reserved for issuance or transfer under the Plan by an additional 300,000 shares so that the total number of shares of stock reserved for issuance or transfer under the Plan shall be 1,100,000 shares and to extend the expiration date of the Plan to December 31, 2025. The Company has two offering periods in the Purchase Plan coinciding with the Company’s first two fiscal quarters and the last two fiscal quarters. Actual shares are issued on the first business day of the subsequent offering period for the prior offering period payroll deductions. The number of shares issued at the beginning of the current period (on January 4, 2016) was 40,045. As of July 2, 2016, there were 309,391 shares available for issuance under the Purchase Plan. There were no options granted during both twenty-six week periods ended July 2, 2016 and July 4, 2015. Activity regarding outstanding options for the twenty-six week period ended July 2, 2016 is as follows: All Stock Options Outstanding Shares Weighted Average Exercise Price Options outstanding as of January 2, 2016 44,500 $ 8.12 Options granted - $ 0.00 Options exercised - $ 0.00 Options forfeited/cancelled - $ 0.00 Options outstanding as of July 2, 2016 44,500 $ 8.12 Options outstanding price range at July 2, 2016 $ 5.27 - $9.81 Options exercisable as of July 2, 2016 29,500 $ 9.15 Intrinsic value per share of outstanding stock options as of July 2, 2016 $ - As of July 2, 2016, the Company had approximately $10 of total unrecognized compensation cost related to all non-vested stock option awards. Time-Based Restricted Stock Units From time-to-time the Company issues time-based restricted stock units. These time-based restricted stock units typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee’s restricted stock unit fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for time-based restricted stock units that ultimately do not vest are forfeited. To date, the Company has only issued time-based restricted stock units under the 2007 and 2014 Plans. The following summarizes the activity in the time-based restricted stock units under the 2007 and 2014 Plans during 2016: Number of Time-Based Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2016 209 $ 7.10 Granted 25 $ 5.41 Vested - - Forfeited or expired - - Outstanding non-vested at July 2, 2016 234 $ 6.92 Based on the closing price of the Company’s common stock of $5.26 per share on July 1, 2016 (the last trading day prior to July 2, 2016), the intrinsic value of the time-based non-vested restricted stock units at July 2, 2016 was approximately $1.2 million. As of July 2, 2016, there was approximately $0.7 million of total unrecognized compensation cost related to time-based restricted stock units, which is expected to be recognized over the vesting period of the restricted stock units. Performance Based Restricted Stock Units From time-to-time the Company issues performance-based restricted stock units to its executives. Performance-based restricted stock units are typically vested based on certain multi-year performance metrics as determined by the Board of Directors Compensation Committee. These performance-based restricted stock units typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period on any stock units that actually vest, if any. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for performance-based restricted stock units that ultimately do not vest are forfeited. To date, the Company has only issued performance-based restricted stock units under the 2014 Plan. The following summarizes the activity in the performance-based restricted stock units during 2016: Number of Performance-Based Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2016 - - Granted 200 $ 5.36 Vested - - Forfeited or expired - - Outstanding non-vested at July 2, 2016 200 $ 5.36 As of July 2, 2016, the Company considers the performance-based restricted stock unit metrics unlikely to be achieved, thus no performance condition is probable of achievement and no compensation cost has been recognized on the performance-based restricted stock units. The Company will reassess at each reporting date whether achievement of any performance condition is probable and would begin recognizing compensation cost if and when achievement of the performance condition becomes probable. The Company will then recognize the appropriate expense cumulatively in the year performance becomes probable and recognize the remaining compensation cost over the remaining requisite service period.

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Treasury Stock [Text Block]	12. Treasury Stock Transactions On October 28, 2013, the Board of Directors authorized a repurchase program to purchase up to $5.0 million of outstanding shares of common stock at the prevailing market prices, from time to time over the subsequent 12-month period. On September 30, 2014, the Board extended this repurchase program through October 31, 2015. On September 11, 2015, the Board extended this repurchase program through December 31, 2016. During the twenty-six week period ended July 2, 2016, the Company purchased 214,578 shares at an average price of $5.27 per share. The Company did not repurchase any shares in the comparable prior year period.

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	13. New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers”, to clarify the principles used to recognize revenue for all entities. In March 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations,” which further clarifies the implementation guidance on principal versus agent considerations”, and in April 2016, the FASB issued ASU 2016-10, “Revenue from contracts with customers (Topic 606): Identifying performance obligations and licensing”, an update on identifying performance obligations and accounting for licenses of intellectual property. Additionally, in May 2016, the FASB issued ASU 2016-12, “Revenue from contracts with customers (Topic 606): Narrow-scope improvements and practical expedients,” which includes amendments for enhanced clarification of the guidance. This guidance is effective for fiscal years beginning on or after December 15, 2017 including interim periods within those fiscal years and early adoption is permitted. We are evaluating the impact that adoption of this guidance will have on our consolidated financial statements. In April 2015, the FASB issued ASU No. 2015-05(ASU 2015-05), I n t ang i b l e s — G ood wil l an d O t h e r — I n t e r na l -U se So ftw a re ( Sub t op i c 350 - 40 ) : C u s t o m e r ’ s A cc oun ti n g f o r F ee s P a i d i n a Cl ou d C o m pu ti n g A rr ang e m e n t In November 2015, The FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. In February 2016 the FASB issued ASU No. 2016-02 , Leases (Topic 842), In March 2016, the FASB issued ASU No. 2016-09 , Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ,

Note 14 - Segment Information

Note 14 - Segment Information	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	1 4 . Segment Information The Company follows “Disclosures about Segments of an Enterprise and Related Information,” which establishes standards for companies to report information about operating segments, geographic areas and major customers. The accounting policies of each reportable segment are the same as those described in the summary of significant accounting policies ( see Note 1 to the Company’s Consolidated Financial Statements included in its Annual Report on Form 10-K for the year ended January 2, 2016). Segment operating income includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company’s management system: Thirteen Week Period Ended July 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 18,742 $ 10,957 $ 15,680 $ - $ 45,379 Cost of services 13,715 8,172 11,388 - 33,275 Gross profit 5,027 2,785 4,292 - 12,104 Selling, general and administrative 3,944 2,698 3,535 - 10,177 Depreciation and amortization 284 48 67 - 399 Operating income $ 799 $ 39 $ 690 $ - $ 1,528 Total assets as of July 2, 2016 $ 35,768 $ 13,250 $ 17,525 $ 4,198 $ 70,741 Capital expenditures $ 174 $ 24 $ 53 $ 12 $ 263 Thirteen Week Period Ended July 4, 2015 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 19,827 $ 14,859 $ 10,600 $ - $ 45,286 Cost of services 15,490 10,336 7,370 - 33,196 Gross profit 4,337 4,523 3,230 - 12,090 Selling, general and administrative 4,039 3,827 2,680 - 10,546 Depreciation and amortization 256 45 33 - 334 Operating income $ 42 $ 651 $ 517 $ - $ 1,210 Total assets as of July 4, 2015 $ 45,541 $ 15,892 $ 17,487 $ 6,834 $ 85,754 Capital expenditures $ 375 $ - $ - $ 4 $ 379 Twenty-Six Week Period Ended July 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 37,427 $ 23,697 $ 31,431 $ - $ 92,555 Cost of services 27,568 17,120 23,087 - 67,775 Gross profit 9,859 6,577 8,344 - 24,780 Selling, general and administrative 7,760 5,841 7,041 - 20,642 Depreciation and amortization 560 100 129 - 789 Operating income $ 1,539 $ 636 $ 1,174 $ - $ 3,349 Total assets as of July 2, 2016 $ 35,768 $ 13,250 $ 17,525 $ 4,198 $ 70,741 Capital expenditures $ 455 $ 48 $ 128 $ 26 $ 657 Twenty-Six Week Period Ended July 4, 2015 Engineering Information Technology Specialty H ealth Care Corporate Total Revenue $ 42,618 $ 29,513 $ 21,121 $ - $ 93,252 Cost of services 32,659 20,430 14,770 - 67,859 Gross profit 9,959 9,083 6,351 - 25,393 Selling, general and administrative 8,317 7,526 5,335 - 21,178 Depreciation and amortization 491 95 64 - 650 Operating income $ 1,151 $ 1,462 $ 952 $ - $ 3,565 Total assets as of July 4, 2015 $ 45,541 $ 15,892 $ 17,487 $ 6,834 $ 85,754 Capital expenditures $ 773 $ - $ - $ 221 $ 994 The Company derives a majority of its revenue from offices in the United States. Revenues reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada and Puerto Rico. Revenues by geographic area for the thirteen and twenty-six week periods ended July 2, 2016 and July 4, 2015 are as follows: Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 2, 2016 July 4, 2015 July 2, 2016 July 4, 2015 Revenues U. S. $ 37,524 $ 36,672 $ 77,307 $ 73,367 Canada 6,395 6,757 12,604 16,369 Puerto Rico 1,460 1,857 2,644 3,516 $ 45,379 $ 45,286 $ 92,555 $ 93,252 Total assets by geographic area as of the reported periods are as follows: July 2, 2016 January 2, 2016 Total assets U. S. $ 52,858 $ 63,886 Canada 15,851 15,640 Puerto Rico 2,032 1,810 $ 70,741 $ 81,336

Note 15 - Income Taxes

Note 15 - Income Taxes	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. Income Taxes The projected fiscal 2016 effective income tax rates as of July 2, 2016 and applied for the twenty-six week period ended July 2, 2016 are approximately 41.6% and 26.5% in the United States and Canada, respectively, and yielded a consolidated effective income tax rate of approximately 39.2% for the twenty-six week period ended July 2, 2016. For the comparable prior year period estimated income tax rates were 41.5% and 26.5% in the United States and Canada, respectively, and yielded a consolidated effective income tax rate of approximately 37.3% for the twenty-six week period ended July 4, 2015. The relative income or loss generated in each jurisdiction can materially impact the overall effective income tax rate of the Company.

Note 16 - Contingencies

Note 16 - Contingencies	6 Months Ended
	Jul. 02, 2016
Notes to Financial Statements
Contingencies Disclosure [Text Block]	16. Contingencies From time to time, the Company is a defendant or plaintiff in various legal actions that arise in the normal course of business. As such, the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries. The Company may not be covered by insurance as it pertains to some or all of these matters. A determination of the amount of the provision required for these commitments and contingencies, if any, which would be charged to earnings, is made after careful analysis of each matter. Once established, a provision may change in the future due to new developments or changes in circumstances, and could increase or decrease the Company’s earnings in the period that the changes are made. Asserted claims in these matters sought approximately $1.1 million in damages as of both July 2, 2016 and January 2, 2016 . As of July 2, 2016, the Company did not accrue for any such liabilities. The Company is also subject to other pending legal proceedings and claims that arise from time to time in the ordinary course of its business, which may not be covered by insurance.

Note 4 - Accounts Receivable,24

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	July 2, 2016 January 2, 2016 Billed $ 38,088 $ 40,117 Accrued and unbilled 5,181 4,939 Work-in-progress 6,491 7,322 Allowance for doubtful accounts (1,341 ) (1,432 ) Accounts receivable, net $ 48,419 $ 50,946

Note 5 - Property and Equipme25

Note 5 - Property and Equipment (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	July 2, 2016 January 2, 2016 Equipment and furniture $ 1,042 $ 2,358 Computers and systems 5,790 6,119 Leasehold improvements 786 752 7,618 9,229 Less: accumulated depreciation and amortization 3,007 4,531 Property and equipment, net $ 4,611 $ 4,698

Note 6 - Acquisitions (Tables)

Note 6 - Acquisitions (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Fiscal Year Ending Total December 31, 2016 $ 190 December 30, 2017 645 December 30, 2018 252 Estimated future contingent consideration payments $ 1,087

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Information Technology Specialty Health Care Total Balance as of July 2, 2016 $ 4,411 $ 5,516 $ 1,703 $ 11,630

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Total Balance as of January 2, 2016 $ 252 Amortization of intangibles during the twenty-six week period ended July 2, 2016 46 Balance as of July 2, 2016 $ 206

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 2, 2016 July 4, 2015 July 2, 2016 July 4, 2015 Basic weighted average shares outstanding 12,363,811 12,711,660 12,423,179 12,710,404 Dilutive effect of outstanding stock options and restricted stock awards 101,924 233,493 84,963 222,306 Weighted average dilutive shares outstanding 12,465,735 12,945,153 12,508,142 12,932,710
Unissued Shares of Common Stock [Table Text Block]	July 2, 2016 January 2, 2016 Exercise of options outstanding 44,500 44,500 Time-based restricted stock units outstanding 233,834 208,834 Performance-based restricted stock units outstanding 200,000 0 Future grants of options or shares 157,000 382,000 Shares reserved for employee stock purchase plan 309,391 349,436 Total 944,725 984,770

Note 11 - Share-based Compens30

Note 11 - Share-based Compensation (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	All Stock Options Outstanding Shares Weighted Average Exercise Price Options outstanding as of January 2, 2016 44,500 $ 8.12 Options granted - $ 0.00 Options exercised - $ 0.00 Options forfeited/cancelled - $ 0.00 Options outstanding as of July 2, 2016 44,500 $ 8.12 Options outstanding price range at July 2, 2016 $ 5.27 - $9.81 Options exercisable as of July 2, 2016 29,500 $ 9.15 Intrinsic value per share of outstanding stock options as of July 2, 2016 $ -
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Time-Based Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2016 209 $ 7.10 Granted 25 $ 5.41 Vested - - Forfeited or expired - - Outstanding non-vested at July 2, 2016 234 $ 6.92 Number of Performance-Based Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2016 - - Granted 200 $ 5.36 Vested - - Forfeited or expired - - Outstanding non-vested at July 2, 2016 200 $ 5.36

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	6 Months Ended
	Jul. 02, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Week Period Ended July 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 18,742 $ 10,957 $ 15,680 $ - $ 45,379 Cost of services 13,715 8,172 11,388 - 33,275 Gross profit 5,027 2,785 4,292 - 12,104 Selling, general and administrative 3,944 2,698 3,535 - 10,177 Depreciation and amortization 284 48 67 - 399 Operating income $ 799 $ 39 $ 690 $ - $ 1,528 Total assets as of July 2, 2016 $ 35,768 $ 13,250 $ 17,525 $ 4,198 $ 70,741 Capital expenditures $ 174 $ 24 $ 53 $ 12 $ 263 Thirteen Week Period Ended July 4, 2015 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 19,827 $ 14,859 $ 10,600 $ - $ 45,286 Cost of services 15,490 10,336 7,370 - 33,196 Gross profit 4,337 4,523 3,230 - 12,090 Selling, general and administrative 4,039 3,827 2,680 - 10,546 Depreciation and amortization 256 45 33 - 334 Operating income $ 42 $ 651 $ 517 $ - $ 1,210 Total assets as of July 4, 2015 $ 45,541 $ 15,892 $ 17,487 $ 6,834 $ 85,754 Capital expenditures $ 375 $ - $ - $ 4 $ 379 Twenty-Six Week Period Ended July 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 37,427 $ 23,697 $ 31,431 $ - $ 92,555 Cost of services 27,568 17,120 23,087 - 67,775 Gross profit 9,859 6,577 8,344 - 24,780 Selling, general and administrative 7,760 5,841 7,041 - 20,642 Depreciation and amortization 560 100 129 - 789 Operating income $ 1,539 $ 636 $ 1,174 $ - $ 3,349 Total assets as of July 2, 2016 $ 35,768 $ 13,250 $ 17,525 $ 4,198 $ 70,741 Capital expenditures $ 455 $ 48 $ 128 $ 26 $ 657 Twenty-Six Week Period Ended July 4, 2015 Engineering Information Technology Specialty H ealth Care Corporate Total Revenue $ 42,618 $ 29,513 $ 21,121 $ - $ 93,252 Cost of services 32,659 20,430 14,770 - 67,859 Gross profit 9,959 9,083 6,351 - 25,393 Selling, general and administrative 8,317 7,526 5,335 - 21,178 Depreciation and amortization 491 95 64 - 650 Operating income $ 1,151 $ 1,462 $ 952 $ - $ 3,565 Total assets as of July 4, 2015 $ 45,541 $ 15,892 $ 17,487 $ 6,834 $ 85,754 Capital expenditures $ 773 $ - $ - $ 221 $ 994
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 2, 2016 July 4, 2015 July 2, 2016 July 4, 2015 Revenues U. S. $ 37,524 $ 36,672 $ 77,307 $ 73,367 Canada 6,395 6,757 12,604 16,369 Puerto Rico 1,460 1,857 2,644 3,516 $ 45,379 $ 45,286 $ 92,555 $ 93,252
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	July 2, 2016 January 2, 2016 Total assets U. S. $ 52,858 $ 63,886 Canada 15,851 15,640 Puerto Rico 2,032 1,810 $ 70,741 $ 81,336

Note 4 - Accounts Receivable,32

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - USD ($) $ in Millions	Jul. 02, 2016	Jan. 02, 2016
Transit Accounts Receivable [Member]
Accounts Receivable, Gross, Current	$ 2.3	$ 7.5
Transit Accounts Payable [Member]
Accounts Payable, Current	5.5	9
Liabitilities, Net	$ 3.2	$ 1.5

Note 4 - Accounts Receivable (D

Note 4 - Accounts Receivable (Details) - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016
Billed Revenues [Member]
Accounts Receivable, Gross, Current	$ 38,088	$ 40,117
Unbilled Revenues [Member]
Accounts Receivable, Gross, Current	5,181	4,939
Work In Progress [Member]
Accounts Receivable, Gross, Current	6,491	7,322
Allowance for doubtful accounts	(1,341)	(1,432)
Accounts receivable, net	$ 48,419	$ 50,946

Note 5 - Property and Equipme34

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Annual Depreciation Rate	20.00%
Write Off of Fully Depreciated Property and Equipment	$ 2,268	$ 3,441
Depreciation	$ 744	$ 611

Note 5 - Property and Equipme35

Note 5 - Property and Equipment (Details) - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016
Equipment and Furniture [Member]
Property and equipment	$ 1,042	$ 2,358
Computers and Systems [Member]
Property and equipment	5,790	6,119
Leasehold Improvements [Member]
Property and equipment	786	752
Property and equipment	7,618	9,229
Less: accumulated depreciation and amortization	3,007	4,531
Property and equipment, net	$ 4,611	$ 4,698

Note 6 - Acquisitions (Details

Note 6 - Acquisitions (Details Textual) - USD ($) $ in Millions	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
BGA [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 1.9
PCI [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	1.9
SDS [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	1.5
Contingent Consideration [Member]
Payments to Acquire Businesses, Gross	$ 0.7	$ 0.1

Note 6 - Maximum Deferred Consi

Note 6 - Maximum Deferred Consideration Payments (Details) - BGA [Member] $ in Thousands	Jul. 02, 2016USD ($)
December 31, 2016	$ 190
December 30, 2017	645
December 30, 2018	252
Estimated future contingent consideration payments	$ 1,087

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual)	6 Months Ended
	Jul. 02, 2016USD ($)
Goodwill, Period Increase (Decrease)	$ 0

Note 7 - Changes in Carrying Am

Note 7 - Changes in Carrying Amount of Goodwill (Details) - USD ($)	Jul. 02, 2016	Jan. 02, 2016
Engineering [Member]
Balance	$ 4,411,000
Information Technology [Member]
Balance	5,516,000
Specialty Health Care [Member]
Balance	1,703,000
Balance	$ 11,630,000	$ 11,630,000

Note 8 - Components of Intangib

Note 8 - Components of Intangible Assets (Details) $ in Thousands	6 Months Ended
	Jul. 02, 2016USD ($)
Beginning balance	$ 252
Amortization of intangibles during the twenty-six week period ended July 2, 2016	46
Ending balance	$ 206

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2016	Jul. 02, 2016	Jan. 02, 2016	Feb. 20, 2009
Revolving Credit Facility [Member]
Line of Credit Facility, Expiration Date	Dec. 11, 2019
Line of Credit Facility, Maximum Borrowing Capacity				$ 35
Long-term Line of Credit		$ 14.9	$ 21
Line of Credit Facility, Remaining Borrowing Capacity		$ 19.4
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 5
Debt Instrument, Interest Rate, Effective Percentage		2.30%
Letters of Credit Outstanding, Amount		$ 0.7	$ 0.8

Note 10 - Per Share Data (Detai

Note 10 - Per Share Data (Details Textual) - shares	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	42,500	40,000

Note 10 - Weighted Average Numb

Note 10 - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015	Jul. 02, 2016	Jul. 04, 2015
Basic weighted average shares outstanding (in shares)	12,363,811	12,711,660	12,423,179	12,710,404
Dilutive effect of outstanding stock options and restricted stock awards (in shares)	101,924	233,493	84,963	222,306
Weighted average dilutive shares outstanding (in shares)	12,465,735	12,945,153	12,508,142	12,932,710

Note 10 - Unissued Shares of Co

Note 10 - Unissued Shares of Common Stock Were Reserved For The Following Purposes (Details) - shares	Jul. 02, 2016	Jan. 02, 2016
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	233,834	208,834
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	200,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	44,500	44,500
Future grants of options or shares (in shares)	157,000	382,000
Shares reserved for employee stock purchase plan (in shares)	309,391	349,436
Common Stock, Capital Shares Reserved for Future Issuance	944,725	984,770

Note 11 - Share-based Compens45

Note 11 - Share-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 04, 2016	Jul. 02, 2016	Jul. 04, 2015	Jan. 02, 2016	Jul. 01, 2016
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
The 2000 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		25,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		0
The 2007 Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		25,834
The 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		700,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		19,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		0
The 2014 Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		157,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		408,000
The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		625,000
ESPP [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		309,391
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date		85.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate		10.00%
Additional Shares of Common Stock Reserved for Future Issuance				300,000
Common Stock, Capital Shares Reserved for Future Issuance				1,100,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans	40,045
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 10
Time-based Restricted Stock Units [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 700
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		234,000		209,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested		$ 1,200
Common Stock [Member]
Stock Issued During Period, Shares, Employee Stock Purchase Plans		40,045
Share Price					$ 5.26
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years
Allocated Share-based Compensation Expense		$ 405	$ 611
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 700
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		44,500		44,500
Common Stock, Capital Shares Reserved for Future Issuance		944,725		984,770
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0	0

Note 11 - Stock Option Activity

Note 11 - Stock Option Activity (Details) - USD ($)	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Options outstanding as of January 2, 2016 (in shares)	44,500
Options outstanding as of January 2, 2016 (in dollars per share)	$ 8.12
Options granted (in shares)	0	0
Options granted (in dollars per share)	$ 0
Options exercised (in shares)
Options exercised (in dollars per share)	$ 0
Options forfeited/cancelled (in shares)
Options forfeited/cancelled (in dollars per share)	$ 0
Options outstanding as of July 2, 2016 (in shares)	44,500
Options outstanding as of July 2, 2016 (in dollars per share)	$ 8.12
Options outstanding price range at July 2, 2016 (in dollars per share)	$ 9.81
Options exercisable as of July 2, 2016 (in shares)	29,500
Options exercisable as of July 2, 2016 (in dollars per share)	$ 9.15
Intrinsic value per share of outstanding stock options as of July 2, 2016

Note 11 - Restricted Stock Unit

Note 11 - Restricted Stock Units Activity (Details) shares in Thousands	6 Months Ended
	Jul. 02, 2016$ / sharesshares
Time-based Restricted Stock Units [Member]
Outstanding non-vested, time-based stock units (in shares)	209
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.10
Granted, time-based stock units (in shares)	25
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.41
Vested (in shares)
Forfeited or expired (in shares)
Outstanding non-vested, time-based stock units (in shares)	234
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 6.92
Performance-based Restricted Stock Units [Member]
Outstanding non-vested, time-based stock units (in shares)
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares
Granted, time-based stock units (in shares)	200
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.36
Vested (in shares)
Forfeited or expired (in shares)
Outstanding non-vested, time-based stock units (in shares)	200
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.36

Note 12 - Treasury Stock Tran48

Note 12 - Treasury Stock Transactions (Details Textual) - Stock Repurchase Program 2013 [Member] - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015	Oct. 28, 2013
Stock Repurchase Program, Authorized Amount			$ 5
Treasury Stock, Shares, Acquired	214,578	0
Treasury Stock Acquired, Average Cost Per Share	$ 5.27

Note 14 - Results of the Segmen

Note 14 - Results of the Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015	Jul. 02, 2016	Jul. 04, 2015	Jan. 02, 2016
Engineering [Member]
Revenues	$ 18,742	$ 19,827	$ 37,427	$ 42,618
Cost of services	13,715	15,490	27,568	32,659
Gross profit	5,027	4,337	9,859	9,959
Selling, general and administrative	3,944	4,039	7,760	8,317
Depreciation and amortization	284	256	560	491
Operating income	799	42	1,539	1,151
Total assets	35,768	45,541	35,768	45,541
Capital expenditures	174	375	455	773
Information Technology [Member]
Revenues	10,957	14,859	23,697	29,513
Cost of services	8,172	10,336	17,120	20,430
Gross profit	2,785	4,523	6,577	9,083
Selling, general and administrative	2,698	3,827	5,841	7,526
Depreciation and amortization	48	45	100	95
Operating income	39	651	636	1,462
Total assets	13,250	15,892	13,250	15,892
Capital expenditures	24		48
Specialty Health Care [Member]
Revenues	15,680	10,600	31,431	21,121
Cost of services	11,388	7,370	23,087	14,770
Gross profit	4,292	3,230	8,344	6,351
Selling, general and administrative	3,535	2,680	7,041	5,335
Depreciation and amortization	67	33	129	64
Operating income	690	517	1,174	952
Total assets	17,525	17,487	17,525	17,487
Capital expenditures	53		128
Corporate Segment [Member]
Revenues
Cost of services
Gross profit
Selling, general and administrative
Depreciation and amortization
Operating income
Total assets	4,198	6,834	4,198	6,834
Capital expenditures	12	4	26	221
Revenues	45,379	45,286	92,555	93,252
Cost of services	33,275	33,196	67,775	67,859
Gross profit	12,104	12,090	24,780	25,393
Selling, general and administrative	10,177	10,546	20,642	21,178
Depreciation and amortization	399	334	789	650
Operating income	1,528	1,210	3,349	3,565
Total assets	70,741	85,754	70,741	85,754	$ 81,336
Capital expenditures	$ 263	$ 379	$ 657	$ 994

Note 14 - Revenues by Geographi

Note 14 - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015	Jul. 02, 2016	Jul. 04, 2015
UNITED STATES
Revenue	$ 37,524	$ 36,672	$ 77,307	$ 73,367
CANADA
Revenue	6,395	6,757	12,604	16,369
PUERTO RICO
Revenue	1,460	1,857	2,644	3,516
Revenue	$ 45,379	$ 45,286	$ 92,555	$ 93,252

Note 14 - Total Assets by Geogr

Note 14 - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Jul. 02, 2016	Jan. 02, 2016	Jul. 04, 2015
UNITED STATES
Total assets
Assets	$ 52,858	$ 63,886
CANADA
Total assets
Assets	15,851	15,640
PUERTO RICO
Total assets
Assets	2,032	1,810
Assets	$ 70,741	$ 81,336	$ 85,754

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual)	6 Months Ended
	Jul. 02, 2016	Jul. 04, 2015
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member]
Effective Income Tax Rate Reconciliation, Percent	41.60%	41.50%
Canada [Member] | Foreign Tax Authority [Member]
Effective Income Tax Rate Reconciliation, Percent	26.50%	26.50%
Effective Income Tax Rate Reconciliation, Percent	39.20%	37.30%

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) - USD ($)	6 Months Ended	12 Months Ended
	Jul. 02, 2016	Jan. 02, 2016
Loss Contingency, Damages Sought, Value	$ 1,100,000	$ 1,100,000
Estimated Litigation Liability	$ 0