RCM (RCMT) 10-Q 4 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Apr. 01, 2017	May 03, 2017
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)		11,962,516
Document Type	10-Q
Document Period End Date	Apr. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 293	$ 279
Accounts receivable, net	44,344	45,170
Transit accounts receivable	1,362	4,295
Prepaid expenses and other current assets	3,347	3,327
Total current assets	49,346	53,071
Property and equipment, net	3,763	4,052
Other assets:
Deposits	212	212
Goodwill	12,325	12,325
Intangible assets, net	154	171
Total other assets	12,691	12,708
Total assets	65,800	69,831
Current liabilities:
Accounts payable and accrued expenses	7,545	8,154
Transit accounts payable	4,059	6,776
Accrued payroll and related costs	7,236	7,185
Income taxes payable	694	537
Contingent consideration	1,053	1,061
Total current liabilities	20,587	23,713
Contingent consideration	170	170
Borrowings under line of credit	12,725	14,311
Total liabilities	33,961	38,576
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; 14,760,688 shares issued and 11,937,516 shares outstanding at April 1, 2017 and 14,716,940 shares issued and 11,953,080 shares outstanding at December 31, 2016	738	736
Additional paid-in capital	116,000	115,607
Accumulated other comprehensive loss	(2,574)	(2,578)
Accumulated deficit	(67,338)	(67,888)
Treasury stock (2,823,172 shares at April 1, 2017 and 2,763,860 shares at December 31, 2016, at cost)	(14,987)	(14,622)
Stockholders’ equity	31,839	31,255
Total liabilities and stockholders’ equity	65,800	69,831
Domestic Tax Authority [Member]
Current liabilities:
Deferred tax liability	245	148
Foreign Tax Authority [Member]
Current liabilities:
Deferred tax liability	$ 234	$ 234

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Apr. 01, 2017	Dec. 31, 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, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	14,760,688	14,716,940
Common stock, shares outstanding (in shares)	11,937,516	11,953,080
Treasury stock, shares (in shares)	2,823,172	2,763,860

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Revenues	$ 46,341	$ 47,176
Cost of services	34,589	34,500
Gross profit	11,752	12,676
Operating costs and expenses
Selling, general and administrative	10,317	10,465
Depreciation and amortization	397	390
Operating costs and expenses	10,714	10,855
Operating income	1,038	1,821
Other (expense) income
Interest expense and other, net	(138)	(212)
Gain on foreign currency transactions	2	12
Other expense	(136)	(200)
Income before income taxes	902	1,621
Income tax expense	352	620
Net income	$ 550	$ 1,001
Basic and diluted net earnings per share (in dollars per share)	$ 0.05	$ 0.08

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Net income	$ 550	$ 1,001
Other comprehensive income	4	292
Comprehensive income	$ 554	$ 1,293

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - 3 months ended Apr. 01, 2017 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2016	14,716,940				2,763,860
Balance at Dec. 31, 2016	$ 736	$ 115,607	$ (2,578)	$ (67,888)	$ (14,622)	$ 31,255
Issuance of stock under employee stock purchase plan (in shares)	43,748
Issuance of stock under employee stock purchase plan	$ 2	190				192
Translation adjustment			4			4
Share-based compensation expense		203				203
Common stock repurchase (in shares)					59,312
Common stock repurchase					$ (365)	(365)
Net income				550		550
Balance (in shares) at Apr. 01, 2017	14,760,668				2,823,172
Balance at Apr. 01, 2017	$ 738	$ 116,000	$ (2,574)	$ (67,338)	$ (14,987)	$ 31,839

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Cash flows from operating activities:
Net income	$ 550	$ 1,001
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	397	390
Share-based compensation expense	203	201
Provision for losses on accounts receivable	104	13
Deferred income tax expense	98	111
Changes in assets and liabilities:
Accounts receivable	720	(2,222)
Prepaid expenses and other current assets	(21)	1,053
Net of transit accounts receivable and payable	217	2,827
Accounts payable and accrued expenses	(607)	(491)
Accrued payroll and related costs	51	(1,813)
Income taxes payable	157	(16)
Total adjustments	1,319	53
Net cash provided by operating activities	1,869	1,054
Cash flows from investing activities:
Property and equipment acquired	(92)	(394)
Decrease in deposits		1
Net cash used in investing activities	(92)	(393)
Cash flows from financing activities:
Borrowings under line of credit	22,058	22,228
Net repayments under line of credit	(23,644)	(23,328)
Issuance of stock for employee stock purchase plan	192	188
Common stock repurchases	(365)	(598)
Contingent consideration paid	(8)	(35)
Net cash used in financing activities	(1,767)	(1,545)
Effect of exchange rate changes on cash and cash equivalents	4	2
Increase (decrease) in cash and cash equivalents	14	(882)
Cash and cash equivalents at beginning of period	279	985
Cash and cash equivalents at end of period	293	103
Supplemental cash flow information:
Interest	113	192
Income taxes	$ 98

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Apr. 01, 2017
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 December 31, 2016 10 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 April 1, 2017 may

Note 2 - Fiscal Year

Note 2 - Fiscal Year	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	2. Fiscal Year The Company follows a 52/53 December 31. December 31, 2016 52 first 2017 2016 Period Ended Weeks in Quarter Weeks in Year to Date April 1, 2017 Thirteen Thirteen April 2, 2016 Thirteen Thirteen

Note 3 - Use of Estimates and U

Note 3 - Use of Estimates and Uncertainties	3 Months Ended
	Apr. 01, 2017
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, goodwill impairment, if any, equity compensation, the tax rate applied and the valuation of certain assets and liability accounts. These estimates can be significant to the operating results and financial position of the Company. The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company’s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company’s claims experience or the providers included in the associated insurance programs. The Company can be affected by a variety of factors including uncertainty relating to the performance of the general economy, competition, demand for the Company’s services, adverse litigation and claims and the hiring, training and retention of key employees. F air Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, and transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature. 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	3 Months Ended
	Apr. 01, 2017
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: April 1, 2017 December 31, 2016 Billed $ 33,233 $ 34,463 Accrued and unbilled 7,013 6,894 Work-in-progress 5,443 5,215 Allowance for sales discounts and doubtful accounts (1,345 ) (1,402 ) Accounts receivable, net $ 44,344 $ 45,170 Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-progress 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 $1.4 $4.1 $2.7 April 1, 2017. $4.3 $6.8 $2.5 December 31, 2016.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% Property and equipment are comprised of the following: April 1, 2017 December 31, 2016 Equipment and furniture $ 886 $ 1,045 Computers and systems 5,416 5,521 Leasehold improvements 804 804 7,106 7,370 Less: accumulated depreciation and amortization 3,343 3,318 Property and equipment, net $ 3,763 $ 4,052 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $355 $2,263 thirteen April 1, 2017 April 2, 2016, thirteen April 1, 2017 April 2, 2016 $380 $367,

Note 6 - Acquisitions

Note 6 - Acquisitions	3 Months Ended
	Apr. 01, 2017
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. The Company gives no assurance that it will make acquisitions in the future and if they do make acquisitions gives no assurance that such acquisitions will be successful. Future Contingent Payments As of April 1, 2017, four may 1) July 1, 2012 2) August 1, 2014 3) July 5, 2015, 4) December 31, 2016, April 1, 2017 Fiscal Year Total December 30, 2017 (after April 1, 2017) $ 1,053 December 30, 2018 170 Estimated future contingent consideration payments $ 1,223 Estimates of future contingent payments are subject to significant judgment and actual payments may $0.7 $1.1 $1.5 $0.1 April 1, 2017. 820 10 35) 3 The Company paid $8 $35 thirteen April 1, 2017 April 2, 2016, AHP Effective December 31, 2016, $695 1) $275 January 2017; 2) $280 October 2018; 3) $140 2018.

Note 7 - Goodwill

Note 7 - Goodwill	3 Months Ended
	Apr. 01, 2017
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 two November There were no thirteen April 1, 2017. Engineering Information Technology Specialty Health Care Total Balance as of April 1, 2017 and December 31, 2016 $ 4,411 $ 5,516 $ 2,398 $ 12,325

Note 8 - Intangible Assets

Note 8 - Intangible Assets	3 Months Ended
	Apr. 01, 2017
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 no The following table reflects the activity for net intangible assets, excluding goodwill which is substantially attributable to the Company’s Engineering segment for the periods presented: Thirteen Weeks Ended April 1, 2017 April 2, 2016 Beginning balance $ 171 $ 252 Amortization of intangibles during the thirteen week period presented 17 23 Ending balance $ 154 $ 229

Note 9 - Line of Credit

Note 9 - Line of Credit	3 Months Ended
	Apr. 01, 2017
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 which provides for a $35 $5 December 11, 2019 . March 8, 2017 $1.3 one two 30 April 1, 2017 2.4%. All borrowings under the Revolving Credit Facility are collateralized by all of the assets of the Company and its subsidiaries and a pledge of the stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as a covenant that restricts on the Company’s ability to borrow in order to pay dividends. As of April 1, 2017, Borrowings under the line of credit as of April 1, 2017 December 31, 2016 $12.7 $14.3 April 1, 2017 December 31, 2016 $0.8 April 1, 2017, $21.5

Note 10 - Per Share Data

Note 10 - Per Share Data	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	1 0 . Per Share Data The Company uses the treasury stock method to calculate the weighted-average shares used for diluted earnings per share. The number of common shares used to calculate basic and diluted earnings per share for the thirteen April 1, 2017 April 2, 2016 Thirteen Week Periods Ended April 1, 2017 April 2, 2016 Basic weighted average shares outstanding 11,946,653 12,482,547 Dilutive effect of outstanding stock options and restricted stock awards 101,114 67,198 Weighted average dilutive shares outstanding 12,047,767 12,549,745 There were 40,000 69,500 thirteen April 1, 2017 April 2, 2016, Unissued shares of common stock were reserved for the following purposes: April 1, 2017 December 31, 2016 Exercise of options outstanding 42,000 42,000 Time-based restricted stock units outstanding 197,734 197,734 Performance-based restricted stock units outstanding 400,000 200,000 Future grants of options or shares 419,266 619,266 Shares reserved for employee stock purchase plan 224,463 268,211 Total 1,283,463 1,327,211

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. Share-Based Compensation At April 1, 2017, four one three 10 may Share-based compensation expense of $203 $201 thirteen ended April 1, 2017 April 2, 2016, thirteen April 1, 2017 April 1, 2017, As of April 1, 2017, $0.4 two may Incentive S hare-Based Plans 2000 2000 The 2000 April 2001, 1,500,000 April 1, 2017, 2000 25,000 2000 2000 2007 2007 The 2007 June 2007, 700,000 April 1, 2017, 2007 17,000 2007 2014 2014 The 2014 December 2014, 625,000 2016, 2014 500,000 1,125,000 December 1, 2026. April 1, 2017, 2014 597,734 400,000 419,266 Employee Stock Purchase Plan The Company implemented the 2001 January 1, 2001. 85% 10% In fiscal 2015, 300,000 1,100,000 December 31, 2025. The Company has two first two two first January 2, 2017) 43,748. April 1, 2017, 224,463 Stock Option Awards There were no options granted during both thirteen ended April 1, 2017 April 2, 2016. thirteen April 1, 2017 All Stock Options Outstanding Shares Weighted Average Exercise Price Options outstanding as of December 31, 2016 42,000 $ 8.27 Options granted - Options exercised - Options forfeited/cancelled - Options outstanding as of April 1, 2017 42,000 $ 8.27 Options outstanding price range at April 1, 2017 $5.27 - 9.81 Options exercisable as of April 1, 2017 27,000 Intrinsic value per share of outstanding stock options as of April 1, 2017 $0 As of April 1, 2017, $1 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 2014 2007 2014 thirteen April 1, 2017: Number of Time-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2016 197,734 $ 7.33 Granted - - Vested - - Forfeited or expired - - Outstanding non-vested at April 1, 2017 197,734 $ 7.33 Based on the closing price of the Company’s common stock of $4.76 March 31, 2017 April 1, 2017), April 1, 2017 $0.9 April 1, 2017, $0.4 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 2017: Number of Performance-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2016 200,000 $ 5.36 Granted 200,000 $ 4.85 Vested - - Forfeited or expired - - Outstanding non-vested at April 1, 2017 400,000 $ 5.11 As of April 1, 2017, 400,000

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Treasury Stock [Text Block]	12. Treasury Stock Transactions On October 28, 2013, $5.0 12 September 30, 2014, October 31, 2015. September 11, 2015, December 31, 2016. August 9, 2016, $5.0 December 31, 2017. thirteen April 1, 2017 April 2, 2016, 59,312 $6.16 115,318 $5.19, April 1, 2017, $2.5

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	13. New Accounting Standards In May 2014, 2014 09, March 2016, 2016 08, 606): April 2016, 2016 10, 606): May 2016, 2016 12, 606): December 2016, 2016 20, “Technical Corrections and Improvements to Topic 606, 90% five The guidance is effective for fiscal years beginning on or after December 15, 2017 2018 first In February 2016 2016 02 , Leases (Topic 842), first 2019, In March 2016, 2016 09, Compensation – Stock Compensation (Topic 718): 2016 09 2016 09 2017 first In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326). December 15, 2018, may In August 2016, 2016 15, Statement of Cash Flows ( Topic 230): Classification of Certain Cash Receipts and Cash Payments 2016 15 December 15, 2017. The Company is currently evaluating the potential impact of adoption of this standard on its consolidated financial statements. In January 2017, 2017 01, Business Combinations” 805) December 15, 2017 In January 2017, 2017 04, 350). 1 2 December 15, 2019

Note 14 - Segment Information

Note 14 - Segment Information	3 Months Ended
	Apr. 01, 2017
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 10 December 31, 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 April 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 19,224 $ 8,610 $ 18,507 $ - $ 46,341 Cost of services 14,185 6,457 13,947 - 34,589 Gross profit 5,039 2,153 4,560 - 11,752 Selling, general and administrative 4,037 2,353 3,927 - 10,317 Depreciation and amortization 285 40 72 - 397 Operating income (loss) $ 717 $ (240 ) $ 561 $ - $ 1,038 Total assets as of April 1, 2017 $ 32,014 $ 11,903 $ 17,867 $ 4,016 $ 65,800 Capital expenditures $ 69 $ - $ - $ 23 $ 92 Thirteen Week Period Ended April 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 18,685 $ 12,740 $ 15,751 $ - $ 47,176 Cost of services 13,853 8,947 11,700 - 34,500 Gross profit 4,832 3,793 4,051 - 12,676 Selling, general and administrative 3,820 3,137 3,508 - 10,465 Depreciation and amortization 276 52 62 - 390 Operating income $ 736 $ 604 $ 481 $ - $ 1,821 Total assets as of April 2, 2016 $ 37,105 $ 13,985 $ 20,545 $ 4,607 $ 76,242 Capital expenditures $ 281 $ 24 $ 75 $ 14 $ 394 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 April 1, 2017 April 2, 2016 Thirteen Week Periods Ended April 1, 2017 April 2, 2016 Revenues U. S. $ 38,718 $ 39,783 Canada 6,495 6,209 Puerto Rico 1,128 1,184 $ 46,341 $ 47,176 Total assets by geographic area as of the reported periods are as follows: April 1, 2017 December 31, 2016 Total assets U. S. $ 49,755 $ 53,842 Canada 14,009 13,953 Puerto Rico 2,036 2,036 $ 65,800 $ 69,831

Note 15 - Income Taxes

Note 15 - Income Taxes	3 Months Ended
	Apr. 01, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. Income Taxes The projected fiscal 2017 April 1, 2017 thirteen April 1, 2017 41.6% 26.5% 39.0% thirteen April 1, 2017. 41.6% 26.5% 38.2% thirteen April 2, 2016.

Note 16 - Contingencies

Note 16 - Contingencies	3 Months Ended
	Apr. 01, 2017
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 may $1.5 April 1, 2017 December 31, 2016 . As of both April 1, 2017 December 31, 2016, $0.5 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

Note 4 - Accounts Receivable,24

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	April 1, 2017 December 31, 2016 Billed $ 33,233 $ 34,463 Accrued and unbilled 7,013 6,894 Work-in-progress 5,443 5,215 Allowance for sales discounts and doubtful accounts (1,345 ) (1,402 ) Accounts receivable, net $ 44,344 $ 45,170

Note 5 - Property and Equipme25

Note 5 - Property and Equipment (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	April 1, 2017 December 31, 2016 Equipment and furniture $ 886 $ 1,045 Computers and systems 5,416 5,521 Leasehold improvements 804 804 7,106 7,370 Less: accumulated depreciation and amortization 3,343 3,318 Property and equipment, net $ 3,763 $ 4,052

Note 6 - Acquisitions (Tables)

Note 6 - Acquisitions (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Fiscal Year Total December 30, 2017 (after April 1, 2017) $ 1,053 December 30, 2018 170 Estimated future contingent consideration payments $ 1,223

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Information Technology Specialty Health Care Total Balance as of April 1, 2017 and December 31, 2016 $ 4,411 $ 5,516 $ 2,398 $ 12,325

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Thirteen Weeks Ended April 1, 2017 April 2, 2016 Beginning balance $ 171 $ 252 Amortization of intangibles during the thirteen week period presented 17 23 Ending balance $ 154 $ 229

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Week Periods Ended April 1, 2017 April 2, 2016 Basic weighted average shares outstanding 11,946,653 12,482,547 Dilutive effect of outstanding stock options and restricted stock awards 101,114 67,198 Weighted average dilutive shares outstanding 12,047,767 12,549,745
Unissued Shares of Common Stock [Table Text Block]	April 1, 2017 December 31, 2016 Exercise of options outstanding 42,000 42,000 Time-based restricted stock units outstanding 197,734 197,734 Performance-based restricted stock units outstanding 400,000 200,000 Future grants of options or shares 419,266 619,266 Shares reserved for employee stock purchase plan 224,463 268,211 Total 1,283,463 1,327,211

Note 11 - Share-based Compens30

Note 11 - Share-based Compensation (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	All Stock Options Outstanding Shares Weighted Average Exercise Price Options outstanding as of December 31, 2016 42,000 $ 8.27 Options granted - Options exercised - Options forfeited/cancelled - Options outstanding as of April 1, 2017 42,000 $ 8.27 Options outstanding price range at April 1, 2017 $5.27 - 9.81 Options exercisable as of April 1, 2017 27,000 Intrinsic value per share of outstanding stock options as of April 1, 2017 $0
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Time-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2016 197,734 $ 7.33 Granted - - Vested - - Forfeited or expired - - Outstanding non-vested at April 1, 2017 197,734 $ 7.33 Number of Performance-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 31, 2016 200,000 $ 5.36 Granted 200,000 $ 4.85 Vested - - Forfeited or expired - - Outstanding non-vested at April 1, 2017 400,000 $ 5.11

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	3 Months Ended
	Apr. 01, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Week Period Ended April 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 19,224 $ 8,610 $ 18,507 $ - $ 46,341 Cost of services 14,185 6,457 13,947 - 34,589 Gross profit 5,039 2,153 4,560 - 11,752 Selling, general and administrative 4,037 2,353 3,927 - 10,317 Depreciation and amortization 285 40 72 - 397 Operating income (loss) $ 717 $ (240 ) $ 561 $ - $ 1,038 Total assets as of April 1, 2017 $ 32,014 $ 11,903 $ 17,867 $ 4,016 $ 65,800 Capital expenditures $ 69 $ - $ - $ 23 $ 92 Thirteen Week Period Ended April 2, 2016 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 18,685 $ 12,740 $ 15,751 $ - $ 47,176 Cost of services 13,853 8,947 11,700 - 34,500 Gross profit 4,832 3,793 4,051 - 12,676 Selling, general and administrative 3,820 3,137 3,508 - 10,465 Depreciation and amortization 276 52 62 - 390 Operating income $ 736 $ 604 $ 481 $ - $ 1,821 Total assets as of April 2, 2016 $ 37,105 $ 13,985 $ 20,545 $ 4,607 $ 76,242 Capital expenditures $ 281 $ 24 $ 75 $ 14 $ 394
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Thirteen Week Periods Ended April 1, 2017 April 2, 2016 Revenues U. S. $ 38,718 $ 39,783 Canada 6,495 6,209 Puerto Rico 1,128 1,184 $ 46,341 $ 47,176
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	April 1, 2017 December 31, 2016 Total assets U. S. $ 49,755 $ 53,842 Canada 14,009 13,953 Puerto Rico 2,036 2,036 $ 65,800 $ 69,831

Note 4 - Accounts Receivable,32

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - USD ($) $ in Millions	Apr. 01, 2017	Dec. 31, 2016
Liabilities, Net	$ 2.7	$ 2.5
Transit Accounts Payable [Member]
Accounts Payable, Current	4.1	6.8
Transit Accounts Receivable [Member]
Accounts Receivable, Gross, Current	$ 1.4	$ 4.3

Note 4 - Accounts Receivable -

Note 4 - Accounts Receivable - Accounts Receivable (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Allowance for sales discounts and doubtful accounts	$ (1,345)	$ (1,402)
Accounts receivable, net	44,344	45,170
Billed Revenues [Member]
Accounts Receivable, Gross, Current	33,233	34,463
Unbilled Revenues [Member]
Accounts Receivable, Gross, Current	7,013	6,894
Work In Progress [Member]
Accounts Receivable, Gross, Current	$ 5,443	$ 5,215

Note 5 - Property and Equipme34

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Annual Depreciation Rate	20.00%
Write Off of Fully Depreciated Property and Equipment	$ 355	$ 2,263
Depreciation	$ 380	$ 367

Note 5 - Property and Equipme35

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Property and equipment	$ 7,106	$ 7,370
Less: accumulated depreciation and amortization	3,343	3,318
Property and equipment, net	3,763	4,052
Equipment and Furniture [Member]
Property and equipment	886	1,045
Computers and Systems [Member]
Property and equipment	5,416	5,521
Leasehold Improvements [Member]
Property and equipment	$ 804	$ 804

Note 6 - Acquisitions (Details

Note 6 - Acquisitions (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2016	Jan. 31, 2017	Apr. 01, 2017	Apr. 02, 2016
Goodwill	$ 12,325		$ 12,325
Contingent Consideration [Member]
Payments to Acquire Businesses, Gross			8	$ 35
BGA, LLC [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			700
Point Comm, Inc. [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			1,100
Substation Design Services, LLC [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			1,500
Allied Health Professionals, LLC [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			$ 100
Payments to Acquire Businesses, Gross		$ 275
Goodwill	695
Business Combination, Consideration Transferred	695
Allied Health Professionals, LLC [Member] | Contingent Consideration Tied To Certain Gross Profit Targets Earned [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	140
Allied Health Professionals, LLC [Member] | Unsecured Notes Payable [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 280

Note 6 - Acquisitions - Maximum

Note 6 - Acquisitions - Maximum Deferred Consideration Payments (Details) $ in Thousands	Apr. 01, 2017USD ($)
December 30, 2017 (after April 1, 2017)	$ 1,053
December 30, 2018	170
Estimated future contingent consideration payments	$ 1,223

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Goodwill, Impairment Loss	$ 0	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016
Goodwill	$ 12,325	$ 12,325
Engineering [Member]
Goodwill	4,411
Information Technology [Member]
Goodwill	5,516
Specialty Health Care [Member]
Goodwill	$ 2,398

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Impairment of Intangible Assets (Excluding Goodwill)	$ 0	$ 0

Note 8 - Intangible Assets - Co

Note 8 - Intangible Assets - Components of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Beginning balance	$ 171	$ 252
Amortization of intangibles during the thirteen week period presented	17	23
Ending balance	$ 154	$ 229

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Mar. 08, 2017	Apr. 01, 2017	Dec. 31, 2016
Long-term Line of Credit, Noncurrent		$ 12,725	$ 14,311
Letters of Credit Outstanding, Amount		800	800
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 35,000
Line of Credit, Loan Covenants, Waiver Granted, Amount of Legal Settlement and Office Closure Expenses Excluded	$ 1,300
Debt Instrument, Interest Rate, Effective Percentage		2.40%
Long-term Line of Credit, Noncurrent		$ 12,700	$ 14,300
Line of Credit Facility, Remaining Borrowing Capacity		$ 21,500
Line of Credit Facility, Expiration Date		Dec. 11, 2019
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 5,000

Note 10 - Per Share Data (Detai

Note 10 - Per Share Data (Details Textual) - shares	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	40,000	69,500

Note 10 - Per Share Data - Weig

Note 10 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Basic weighted average shares outstanding (in shares)	11,946,653	12,482,547
Dilutive effect of outstanding stock options and restricted stock awards (in shares)	101,114	67,198
Weighted average dilutive shares outstanding (in shares)	12,047,767	12,549,745

Note 10 - Per Share Data - Unis

Note 10 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Apr. 01, 2017	Dec. 31, 2016
Exercise of options outstanding (in shares)	42,000	42,000
Future grants of options or shares (in shares)	419,266	619,266
Shares reserved for employee stock purchase plan (in shares)	224,463	268,211
Total (in shares)	1,283,463	1,327,211
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	197,734	197,734
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	400,000	200,000

Note 11 - Share-based Compens46

Note 11 - Share-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 02, 2017	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016	Jan. 02, 2016	Mar. 31, 2017	Dec. 31, 2014	Jun. 30, 2007	Apr. 30, 2001
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years
Allocated Share-based Compensation Expense		$ 203	$ 201
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 400
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		42,000		42,000
Common Stock, Capital Shares Reserved for Future Issuance		1,283,463		1,327,211
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0	0
Common Stock [Member]
Stock Issued During Period, Shares, Employee Stock Purchase Plans		43,748
Share Price						$ 4.76
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 1
Time-based Restricted Stock Units [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested		$ 900
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]
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		17,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		0
The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				1,125,000			625,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized				500,000
The 2014 Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		597,734
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		419,266
The 2014 Plan [Member] | Performance-based Restricted Stock Units [Member]
Allocated Share-based Compensation Expense		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		400,000		200,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		224,463
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	43,748
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

Note 11 - Share-based Compens47

Note 11 - Share-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Options outstanding (in shares)	42,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 8.27
Options granted (in shares)	0	0
Options granted, weighted average exercise price (in dollars per share)
Options exercised (in shares)	0
Options exercised, weighted average exercise price (in dollars per share)
Options forfeited/cancelled (in shares)	0
Options forfeited/cancelled, weighted average exercise price (in dollars per share)
Options outstanding (in shares)	42,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 8.27
Options outstanding lower limit exercise price (in dollars per share)	5.27
Options outstanding upper limit exercise price (in dollars per share)	$ 9.81
Options exercisable (in shares)	27,000
Options exercisable as of April 1, 2017 (in dollars per share)
Intrinsic value per share of outstanding stock options	$ 0

Note 11 - Share-based Compens48

Note 11 - Share-based Compensation - Restricted Stock Units Activity (Details)	3 Months Ended
	Apr. 01, 2017$ / sharesshares
Time-based Restricted Stock Units [Member] | The 2007 and 2014 Plan [Member]
Outstanding non-vested (in shares) | shares	197,734
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.33
Granted (in shares) | shares	0
Granted, weighted average grant date fair value (in dollars per share) | $ / shares
Vested (in shares) | shares	0
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Forfeited or expired (in shares) | shares	0
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Outstanding non-vested (in shares) | shares	197,734
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.33
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested (in shares) | shares	200,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.36
Granted (in shares) | shares	200,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 4.85
Vested (in shares) | shares	0
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Forfeited or expired (in shares) | shares	0
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Outstanding non-vested (in shares) | shares	400,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.11

Note 12 - Treasury Stock Tran49

Note 12 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Aug. 09, 2016	Oct. 28, 2013
Stock Repurchase Program 2013 [Member]
Stock Repurchase Program, Authorized Amount				$ 5
Stock Repurchase Program, 2016 [Member]
Stock Repurchase Program, Authorized Amount			$ 5
Treasury Stock, Shares, Acquired	59,312	115,318
Treasury Stock Acquired, Average Cost Per Share	$ 6.16	$ 5.19
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 2.5

Note 14 - Segment Information -

Note 14 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016	Dec. 31, 2016
Revenues	$ 46,341	$ 47,176
Cost of services	34,589	34,500
Gross profit	11,752	12,676
Selling, general and administrative	10,317	10,465
Depreciation and amortization	397	390
Operating income (loss)	1,038	1,821
Total assets	65,800	76,242	$ 69,831
Capital expenditures	92	394
Engineering [Member]
Revenues	19,224	18,685
Cost of services	14,185	13,853
Gross profit	5,039	4,832
Selling, general and administrative	4,037	3,820
Depreciation and amortization	285	276
Operating income (loss)	717	736
Total assets	32,014	37,105
Capital expenditures	69	281
Information Technology [Member]
Revenues	8,610	12,740
Cost of services	6,457	8,947
Gross profit	2,153	3,793
Selling, general and administrative	2,353	3,137
Depreciation and amortization	40	52
Operating income (loss)	(240)	604
Total assets	11,903	13,985
Capital expenditures		24
Specialty Health Care [Member]
Revenues	18,507	15,751
Cost of services	13,947	11,700
Gross profit	4,560	4,051
Selling, general and administrative	3,927	3,508
Depreciation and amortization	72	62
Operating income (loss)	561	481
Total assets	17,867	20,545
Capital expenditures		75
Corporate Segment [Member]
Revenues
Cost of services
Gross profit
Selling, general and administrative
Depreciation and amortization
Operating income (loss)
Total assets	4,016	4,607
Capital expenditures	$ 23	$ 14

Note 14 - Segment Information51

Note 14 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Revenue	$ 46,341	$ 47,176
UNITED STATES
Revenue	38,718	39,783
CANADA
Revenue	6,495	6,209
PUERTO RICO
Revenue	$ 1,128	$ 1,184

Note 14 - Segment Information52

Note 14 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Apr. 01, 2017	Dec. 31, 2016	Apr. 02, 2016
Total assets	$ 65,800	$ 69,831	$ 76,242
UNITED STATES
Total assets	49,755	53,842
CANADA
Total assets	14,009	13,953
PUERTO RICO
Total assets	$ 2,036	$ 2,036

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual)	3 Months Ended
	Apr. 01, 2017	Apr. 02, 2016
Effective Income Tax Rate Reconciliation, Percent	39.00%	38.20%
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, Percent	41.60%	41.60%
Foreign Tax Authority [Member] | Canada [Member]
Effective Income Tax Rate Reconciliation, Percent	26.50%	26.50%

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Apr. 01, 2017	Dec. 31, 2016
Loss Contingency, Damages Sought, Value	$ 1.5	$ 1.5
Estimated Litigation Liability	$ 0.5	$ 0.5