RCM (RCMT) 10-Q 10 Aug 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jul. 01, 2017	Aug. 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)		12,009,699
Document Type	10-Q
Document Period End Date	Jul. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 391	$ 279
Accounts receivable, net	43,152	45,170
Transit accounts receivable	2,370	4,295
Prepaid expenses and other current assets	3,079	3,327
Total current assets	48,992	53,071
Property and equipment, net	3,829	4,052
Other assets:
Deposits	210	212
Goodwill	12,458	12,325
Intangible assets, net	137	171
Total other assets	12,805	12,708
Total assets	65,626	69,831
Current liabilities:
Accounts payable and accrued expenses	7,740	8,154
Transit accounts payable	4,579	6,776
Accrued payroll and related costs	7,656	7,185
Income taxes payable	1,004	537
Contingent consideration	1,525	1,061
Total current liabilities	22,504	23,713
Contingent consideration	240	170
Borrowings under line of credit	10,092	14,311
Total liabilities	33,413	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; 14,785,688 shares issued and 11,962,516 shares outstanding at July 1, 2017 and 14,716,940 shares issued and 11,953,080 shares outstanding at December 31, 2016	739	736
Additional paid-in capital	116,191	115,607
Accumulated other comprehensive loss	(2,581)	(2,578)
Accumulated deficit	(67,149)	(67,888)
Treasury stock (2,823,172 shares at July 1, 2017 and 2,763,860 shares at December 31, 2016, at cost)	(14,987)	(14,622)
Stockholders’ equity	32,213	31,255
Total liabilities and stockholders’ equity	65,626	69,831
Domestic Tax Authority [Member]
Current liabilities:
Deferred tax liability	343	148
Foreign Tax Authority [Member]
Current liabilities:
Deferred tax liability	$ 234	$ 234

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jul. 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)	14,785,688	14,716,940
Common stock, shares outstanding (in shares)	11,962,516	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		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Revenues	$ 45,512	$ 45,379	$ 91,853	$ 92,555
Cost of services	33,999	33,275	67,988	67,775
Gross profit	12,113	12,104	23,865	24,780
Operating costs and expenses
Selling, general and administrative	10,075	10,177	20,392	20,642
Depreciation and amortization	410	399	807	789
Change in contingent consideration	781		781
	11,266	10,576	21,980	21,431
Operating income	847	1,528	1,885	3,349
Other (expense) income
Interest expense and other, net	(134)	(96)	(272)	(308)
Gain on foreign currency transactions	53	11	55	23
	(81)	(85)	(217)	(285)
Income before income taxes	766	1,443	1,668	3,064
Income tax expense	577	580	929	1,200
Net income	$ 189	$ 863	$ 739	$ 1,864
Basic and diluted net earnings per share (in dollars per share)	$ 0.02	$ 0.07	$ 0.06	$ 0.15

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Net income	$ 739	$ 1,864
Other comprehensive (loss) income	(3)	481
Comprehensive income	$ 736	$ 2,345

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - 6 months ended Jul. 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			(3)			(3)
Share-based compensation expense		395				395
Issuance of stock upon vesting of restricted stock awards (in shares)	25,000
Issuance of stock upon vesting of restricted stock awards	$ 1	(1)
Common stock repurchase (in shares)					59,312
Common stock repurchase					$ (365)	(365)
Net income				739		739
Balance (in shares) at Jul. 01, 2017	14,785,688				2,823,172
Balance at Jul. 01, 2017	$ 739	$ 116,191	$ (2,581)	$ (67,149)	$ (14,987)	$ 32,213

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Cash flows from operating activities:
Net income	$ 739	$ 1,864
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	807	789
Change in contingent consideration	781
Share-based compensation expense	395	405
Provision for losses on accounts receivable	428	(46)
Deferred income tax expense	196	219
Changes in assets and liabilities:
Accounts receivable	1,607	3,163
Prepaid expenses and other current assets	251	1,606
Net of transit accounts receivable and payable	(272)	1,684
Accounts payable and accrued expenses	(536)	(1,947)
Accrued payroll and related costs	468	(836)
Income taxes payable	466	780
Total adjustments	4,591	5,817
Net cash provided by operating activities	5,330	7,681
Cash flows from investing activities:
Property and equipment acquired	(552)	(657)
Decrease in deposits	1	15
Net cash used in investing activities	(551)	(642)
Cash flows from financing activities:
Borrowings under line of credit	42,569	39,818
Repayments under line of credit	(46,787)	(45,928)
Issuance of stock for employee stock purchase plan	192	188
Common stock repurchases	(365)	(1,131)
Contingent consideration paid	(258)	(713)
Net cash used in financing activities	(4,649)	(7,766)
Effect of exchange rate changes on cash and cash equivalents	(18)	(24)
Increase (decrease) in cash and cash equivalents	112	(751)
Cash and cash equivalents at beginning of period	279	985
Cash and cash equivalents at end of period	391	234
Supplemental cash flow information:
Interest	236	334
Income taxes	231	82
Non-cash investing activities:
Non-cash consideration for business acquisition	133
Non-cash financing activities:
Vesting of restricted stock units	$ 117

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jul. 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 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 twenty-six July 1, 2017 not may

Note 2 - Fiscal Year

Note 2 - Fiscal Year	6 Months Ended
	Jul. 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 second 2017 2016 Period Ended Weeks in Quarter Weeks in Year to Date July 1, 2017 Thirteen Twenty-Six July 2, 2016 Thirteen Twenty-Six

Note 3 - Use of Estimates and U

Note 3 - Use of Estimates and Uncertainties	6 Months Ended
	Jul. 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

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	6 Months Ended
	Jul. 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: July 1, 2017 December 31, 2016 Billed $ 33,075 $ 34,463 Accrued and unbilled 5,688 6,894 Work-in-progress 5,885 5,215 Allowance for sales discounts and doubtful accounts (1,496 ) (1,402 ) Accounts receivable, net $ 43,152 $ 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 no not not $2.4 $4.6 $2.2 July 1, 2017. $4.3 $6.8 $2.5 December 31, 2016.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	6 Months Ended
	Jul. 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: July 1, 2017 December 31, 2016 Equipment and furniture $ 878 $ 1,045 Computers and systems 5,847 5,521 Leasehold improvements 830 804 7,555 7,370 Less: accumulated depreciation and amortization 3,726 3,318 Property and equipment, net $ 3,829 $ 4,052 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $367 $2,268 twenty-six July 1, 2017 July 2, 2016, twenty-six July 1, 2017 July 2, 2016 $774 $744,

Note 6 - Acquisitions

Note 6 - Acquisitions	6 Months Ended
	Jul. 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 no Future Contingent Payments As of July 1, 2017, five may 1 July 1, 2012 2 August 1, 2014 3 July 5, 2015, 4 December 31, 2016, 5 April 16, 2017 July 1, 2017 Fiscal Year Total December 30, 2017 (after July 1, 2017) $ 1,525 December 30, 2018 240 Estimated future contingent consideration payments $ 1,765 Estimates of future contingent payments are subject to significant judgment and actual payments may $3.2 July 1, 2017. not 820 10 35 3 The Company paid $0.3 $0.7 twenty-six July 1, 2017 July 2, 2016, AHP Effective December 31, 2016, $695 1 $275 January 2017; 2 $280 October 2018; 3 $140 2018. RAF April 16, 2017, 1991 $133 1 $123; 2 $10, 2018.

Note 7 - Goodwill

Note 7 - Goodwill	6 Months Ended
	Jul. 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 not November not no not There were no twenty-six July 1, 2017. Engineering Information Technology Specialty Health Care Total Balance as of December 31, 2016 $ 4,411 $ 5,516 $ 2,398 $ 12,325 Goodwill recorded, RAF 133 - - 133 Balance as of July 1, 2017 $ 4,544 $ 5,516 $ 2,398 $ 12,458

Note 8 - Intangible Assets

Note 8 - Intangible Assets	6 Months Ended
	Jul. 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 not not 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: Twenty-Six Weeks Ended July 1, 2017 July 2, 2016 Beginning balance $ 171 $ 252 Amortization of intangibles during the twenty-six week period presented 34 46 Ending balance $ 137 $ 206

Note 9 - Line of Credit

Note 9 - Line of Credit	6 Months Ended
	Jul. 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 not twenty-six July 1, 2017 2.5%. 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 July 1, 2017, Borrowings under the line of credit as of July 1, 2017 December 31, 2016 $10.1 $14.3 July 1, 2017 December 31, 2016 $0.8 July 1, 2017, $24.1

Note 10 - Per Share Data

Note 10 - Per Share Data	6 Months Ended
	Jul. 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 twenty-six July 1, 2017 July 2, 2016 Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Basic weighted average shares outstanding 11,961,967 12,363,811 11,954,310 12,423,179 Dilutive effect of outstanding stock options and restricted stock awards 107,321 101,924 104,052 84,963 Weighted average dilutive shares outstanding 12,069,288 12,465,735 12,058,362 12,508,142 There were 40,000 42,500 not twenty-six July 1, 2017 July 2, 2016, Unissued shares of common stock were reserved for the following purposes: July 1, 2017 December 31, 2016 Exercise of options outstanding 42,000 42,000 Time-based restricted stock units outstanding 187,734 197,734 Performance-based restricted stock units outstanding 400,000 200,000 Future grants of options or shares 404,266 619,266 Shares reserved for employee stock purchase plan 224,463 268,211 Total 1,258,463 1,327,211

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	6 Months Ended
	Jul. 01, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	11. Share-Based Compensation At July 1, 2017, four one three 10 may Share-based compensation expense of $395 $405 twenty-six ended July 1, 2017 July 2, 2016, twenty-six July 1, 2017 not July 1, 2017, As of July 1, 2017, $0.3 two not may Incentive S hare-Based Plans 2000 2000 The 2000 April 2001, 1,500,000 July 1, 2017, 2000 25,000 2000 2000 no 2007 2007 The 2007 June 2007, 700,000 July 1, 2017, 2007 17,000 2007 no 2014 2014 The 2014 December 2014, 625,000 2016, 2014 500,000 1,125,000 December 1, 2026. July 1, 2017, 2014 587,734 400,000 404,266 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. July 1, 2017, 224,463 Stock Option Awards There were no twenty-six ended July 1, 2017 July 2, 2016. twenty-six July 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 July 1, 2017 42,000 $ 8.27 Options outstanding price range at July 1, 2017 $ 5.27 - $9.81 Options exercisable as of July 1, 2017 42,000 Intrinsic value per share of outstanding stock options as of July 1, 2017 $ 0 As of July 1, 2017, $0 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 To date, the Company has only issued time-based restricted stock units under the 2007 2014 2007 2014 twenty-six July 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 15,000 $ 4.97 Vested 25,000 $ 5.41 Forfeited or expired - - Outstanding non-vested at July 1, 2017 187,734 $ 7.39 Based on the closing price of the Company’s common stock of $5.05 June 30, 2017 ( July 1, 2017), July 1, 2017 $0.9 July 1, 2017, $0.3 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 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 July 1, 2017 400,000 $ 5.11 As of July 1, 2017, 400,000 no no

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions	6 Months Ended
	Jul. 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. twenty-six July 1, 2017 July 2, 2016, 59,312 $6.16 214,578 $5.27, July 1, 2017, $2.5

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards	6 Months Ended
	Jul. 01, 2017
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	13. New Accounting Standards In May 2014, No. 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, not 90% five not The guidance is effective for fiscal years beginning on or after December 15, 2017 2018 first In February 2016 No. 2016 02 , Leases (Topic 842 first 2019, In March 2016, 2016 09, Compensation – Stock Compensation (Topic 718 2016 09 May 2017, 2017 09, Compensation – Stock Compensation (Topic 718 2017 09 718. 2016 09 2017 first not 2017 09 December 15, 2017. 2017 10 In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 December 15, 2018, may In August 2016, No. 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, No. 2017 01, Business Combinations” 805 December 15, 2017 In January 2017, No. 2017 04, 350 1 2 December 15, 2019

Note 14 - Segment Information

Note 14 - Segment Information	6 Months Ended
	Jul. 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 July 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 20,586 $ 8,557 $ 16,369 $ - $ 45,512 Cost of services 14,889 6,200 12,310 - 33,999 Gross profit 5,697 2,357 4,059 - 12,113 Selling, general and administrative 4,184 2,144 3,747 - 10,075 Change in contingent consideration - - - 781 781 Depreciation and amortization 282 40 88 - 410 Operating income (loss) $ 1,231 $ 173 $ 224 $ (781 ) $ 847 Total assets as of July 1, 2017 $ 34,050 $ 11,260 $ 16,742 $ 3,574 $ 65,626 Capital expenditures $ 40 - $ 415 $ 5 $ 460 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 Twenty-Six Week Period Ended July 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 39,810 $ 17,167 $ 34,876 $ - $ 91,853 Cost of services 29,076 12,657 26,255 - 67,988 Gross profit 10,734 4,510 8,621 - 23,865 Selling, general and administrative 8,219 4,497 7,676 - 20,392 Change in contingent consideration - - - 781 781 Depreciation and amortization 566 81 160 - 807 Operating income (loss) $ 1,949 $ (68 ) $ 785 $ (781 ) $ 1,885 Total assets as of July 1, 2017 $ 34,050 $ 11,260 $ 16,742 $ 3,574 $ 65,626 Capital expenditures $ 109 - $ 415 $ 28 $ 552 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 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 twenty-six July 1, 2017 July 2, 2016 Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Revenues U. S. $ 37,158 $ 37,524 $ 75,876 $ 77,307 Canada 7,222 6,395 13,717 12,604 Puerto Rico 1,132 1,460 2,260 2,644 $ 45,512 $ 45,379 $ 91,853 $ 92,555 Total assets by geographic area as of the reported periods are as follows: July 1, 2017 December 31, 2016 Total assets U. S. $ 48,353 $ 53,842 Canada 15,204 13,953 Puerto Rico 2,069 2,036 $ 65,626 $ 69,831

Note 15 - Income Taxes

Note 15 - Income Taxes	6 Months Ended
	Jul. 01, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. Income Taxes The projected fiscal 2017 July 1, 2017 twenty-six July 1, 2017 41.6% 26.5% 37.9% twenty-six July 1, 2017. 41.6% 26.5% 39.2% twenty-six July 2, 2016. $0.8 55.7% twenty-six July 1, 2017.

Note 16 - Contingencies

Note 16 - Contingencies	6 Months Ended
	Jul. 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 not may $1.5 July 1, 2017 December 31, 2016 . As of both July 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 not

Note 4 - Accounts Receivable,24

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	July 1, 2017 December 31, 2016 Billed $ 33,075 $ 34,463 Accrued and unbilled 5,688 6,894 Work-in-progress 5,885 5,215 Allowance for sales discounts and doubtful accounts (1,496 ) (1,402 ) Accounts receivable, net $ 43,152 $ 45,170

Note 5 - Property and Equipme25

Note 5 - Property and Equipment (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	July 1, 2017 December 31, 2016 Equipment and furniture $ 878 $ 1,045 Computers and systems 5,847 5,521 Leasehold improvements 830 804 7,555 7,370 Less: accumulated depreciation and amortization 3,726 3,318 Property and equipment, net $ 3,829 $ 4,052

Note 6 - Acquisitions (Tables)

Note 6 - Acquisitions (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Fiscal Year Total December 30, 2017 (after July 1, 2017) $ 1,525 December 30, 2018 240 Estimated future contingent consideration payments $ 1,765

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Information Technology Specialty Health Care Total Balance as of December 31, 2016 $ 4,411 $ 5,516 $ 2,398 $ 12,325 Goodwill recorded, RAF 133 - - 133 Balance as of July 1, 2017 $ 4,544 $ 5,516 $ 2,398 $ 12,458

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Twenty-Six Weeks Ended July 1, 2017 July 2, 2016 Beginning balance $ 171 $ 252 Amortization of intangibles during the twenty-six week period presented 34 46 Ending balance $ 137 $ 206

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Week Periods Ended Twenty-Six Week Periods Ended July 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Basic weighted average shares outstanding 11,961,967 12,363,811 11,954,310 12,423,179 Dilutive effect of outstanding stock options and restricted stock awards 107,321 101,924 104,052 84,963 Weighted average dilutive shares outstanding 12,069,288 12,465,735 12,058,362 12,508,142
Unissued Shares of Common Stock [Table Text Block]	July 1, 2017 December 31, 2016 Exercise of options outstanding 42,000 42,000 Time-based restricted stock units outstanding 187,734 197,734 Performance-based restricted stock units outstanding 400,000 200,000 Future grants of options or shares 404,266 619,266 Shares reserved for employee stock purchase plan 224,463 268,211 Total 1,258,463 1,327,211

Note 11 - Share-based Compens30

Note 11 - Share-based Compensation (Tables)	6 Months Ended
	Jul. 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 July 1, 2017 42,000 $ 8.27 Options outstanding price range at July 1, 2017 $ 5.27 - $9.81 Options exercisable as of July 1, 2017 42,000 Intrinsic value per share of outstanding stock options as of July 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 15,000 $ 4.97 Vested 25,000 $ 5.41 Forfeited or expired - - Outstanding non-vested at July 1, 2017 187,734 $ 7.39 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 July 1, 2017 400,000 $ 5.11

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	6 Months Ended
	Jul. 01, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Week Period Ended July 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 20,586 $ 8,557 $ 16,369 $ - $ 45,512 Cost of services 14,889 6,200 12,310 - 33,999 Gross profit 5,697 2,357 4,059 - 12,113 Selling, general and administrative 4,184 2,144 3,747 - 10,075 Change in contingent consideration - - - 781 781 Depreciation and amortization 282 40 88 - 410 Operating income (loss) $ 1,231 $ 173 $ 224 $ (781 ) $ 847 Total assets as of July 1, 2017 $ 34,050 $ 11,260 $ 16,742 $ 3,574 $ 65,626 Capital expenditures $ 40 - $ 415 $ 5 $ 460 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 Twenty-Six Week Period Ended July 1, 2017 Engineering Information Technology Specialty Health Care Corporate Total Revenue $ 39,810 $ 17,167 $ 34,876 $ - $ 91,853 Cost of services 29,076 12,657 26,255 - 67,988 Gross profit 10,734 4,510 8,621 - 23,865 Selling, general and administrative 8,219 4,497 7,676 - 20,392 Change in contingent consideration - - - 781 781 Depreciation and amortization 566 81 160 - 807 Operating income (loss) $ 1,949 $ (68 ) $ 785 $ (781 ) $ 1,885 Total assets as of July 1, 2017 $ 34,050 $ 11,260 $ 16,742 $ 3,574 $ 65,626 Capital expenditures $ 109 - $ 415 $ 28 $ 552 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
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 1, 2017 July 2, 2016 July 1, 2017 July 2, 2016 Revenues U. S. $ 37,158 $ 37,524 $ 75,876 $ 77,307 Canada 7,222 6,395 13,717 12,604 Puerto Rico 1,132 1,460 2,260 2,644 $ 45,512 $ 45,379 $ 91,853 $ 92,555
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	July 1, 2017 December 31, 2016 Total assets U. S. $ 48,353 $ 53,842 Canada 15,204 13,953 Puerto Rico 2,069 2,036 $ 65,626 $ 69,831

Note 4 - Accounts Receivable,32

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - USD ($) $ in Millions	Jul. 01, 2017	Dec. 31, 2016
Liabilities, Net	$ 2.2	$ 2.5
Transit Accounts Payable [Member]
Accounts Payable, Current	4.6	6.8
Transit Accounts Receivable [Member]
Accounts Receivable, Gross, Current	$ 2.4	$ 4.3

Note 4 - Accounts Receivable,33

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Allowance for sales discounts and doubtful accounts	$ (1,496)	$ (1,402)
Accounts receivable, net	43,152	45,170
Billed Revenues [Member]
Accounts Receivable, Gross, Current	33,075	34,463
Unbilled Revenues [Member]
Accounts Receivable, Gross, Current	5,688	6,894
Work In Progress [Member]
Accounts Receivable, Gross, Current	$ 5,885	$ 5,215

Note 5 - Property and Equipme34

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Annual Depreciation Rate	20.00%
Write Off of Fully Depreciated Property and Equipment	$ 367	$ 2,268
Depreciation	$ 774	$ 744

Note 5 - Property and Equipme35

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Property and equipment	$ 7,555	$ 7,370
Less: accumulated depreciation and amortization	3,726	3,318
Property and equipment, net	3,829	4,052
Equipment and Furniture [Member]
Property and equipment	878	1,045
Computers and Systems [Member]
Property and equipment	5,847	5,521
Leasehold Improvements [Member]
Property and equipment	$ 830	$ 804

Note 6 - Acquisitions (Details

Note 6 - Acquisitions (Details Textual) $ in Thousands	Apr. 16, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 31, 2017USD ($)	Jul. 01, 2017USD ($)	Jul. 02, 2016USD ($)
Business Combinations, Acquisitions with Contingent Consideration Outstanding				5
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High				$ 3,200
Goodwill		$ 12,325		12,458
Allied Health Professionals, LLC [Member]
Goodwill		695
Business Combination, Consideration Transferred		695
Payments to Acquire Businesses, Gross			$ 275
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
RAF Services, Inc [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	$ 123
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	10
Goodwill	133
Business Combination, Consideration Transferred	$ 133
Contingent Consideration [Member]
Payments to Acquire Businesses, Gross				$ 300	$ 700

Note 6 - Acquisitions - Maximum

Note 6 - Acquisitions - Maximum Deferred Consideration Payments (Details) $ in Thousands	Jul. 01, 2017USD ($)
December 30, 2017 (after July 1, 2017)	$ 1,525
December 30, 2018	240
Estimated future contingent consideration payments	$ 1,765

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) $ in Thousands	6 Months Ended
	Jul. 01, 2017USD ($)
Goodwill, Impairment Loss	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jul. 01, 2017USD ($)
Balance	$ 12,325
Goodwill recorded, RAF	133
Balance	12,458
Engineering [Member]
Balance	4,411
Goodwill recorded, RAF	133
Balance	4,544
Information Technology [Member]
Balance	5,516
Goodwill recorded, RAF
Balance	5,516
Specialty Health Care [Member]
Balance	2,398
Goodwill recorded, RAF
Balance	$ 2,398

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Impairment of Intangible Assets (Excluding Goodwill)	$ 0	$ 0	$ 0	$ 0

Note 8 - Intangible Assets - Co

Note 8 - Intangible Assets - Components of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Beginning balance	$ 171	$ 252
Amortization of intangibles during thetwenty-six week period presented	34	46
Ending balance	$ 137	$ 206

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Mar. 08, 2017	Jul. 01, 2017	Dec. 31, 2016
Long-term Line of Credit, Noncurrent		$ 10,092	$ 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		2.50%
Long-term Line of Credit, Noncurrent		$ 10,100	$ 14,300
Line of Credit Facility, Remaining Borrowing Capacity		24,100
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	6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	40,000	42,500

Note 10 - Per Share Data - Weig

Note 10 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Basic weighted average shares outstanding (in shares)	11,961,967	12,363,811	11,954,310	12,423,179
Dilutive effect of outstanding stock options and restricted stock awards (in shares)	107,321	101,924	104,052	84,963
Weighted average dilutive shares outstanding (in shares)	12,069,288	12,465,735	12,058,362	12,508,142

Note 10 - Per Share Data - Unis

Note 10 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Jul. 01, 2017	Dec. 31, 2016
Exercise of options outstanding (in shares)	42,000	42,000
Future grants of options or shares (in shares)	404,266	619,266
Shares reserved for employee stock purchase plan (in shares)	224,463	268,211
Total (in shares)	1,258,463	1,327,211
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	187,734	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 ($)	6 Months Ended		12 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016	Jan. 02, 2016	Jun. 30, 2017	Dec. 31, 2014	Jun. 30, 2007	Apr. 30, 2001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	42,000		42,000
Common Stock, Capital Shares Reserved for Future Issuance	1,258,463		1,327,211
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Allocated Share-based Compensation Expense	$ 395,000	$ 405,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 300,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years
Common Stock [Member]
Stock Issued During Period, Shares, Employee Stock Purchase Plans	43,748
Share Price					$ 5.05
The 2000 Plan [Member]
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
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								1,500,000
The 2007 Plan [Member]
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
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							700,000
The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized			500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	404,266
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			1,125,000			625,000
Employee Stock Purchase Plan [Member]
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
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	224,463
Performance-based Restricted Stock Units [Member]
Allocated Share-based Compensation Expense	$ 0
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	400,000		200,000
Restricted Stock Units (RSUs) [Member] | The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	587,734
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 0
Time-based Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested	900,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 300,000
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	6 Months Ended
	Jul. 01, 2017	Jul. 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)	42,000
Options exercisable as of July 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)	6 Months Ended
	Jul. 01, 2017$ / sharesshares
Time-based Restricted Stock Units [Member] | The 2007 and 2014 Plan [Member]
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.33
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.39
Outstanding non-vested (in shares) | shares	197,734
Granted (in shares) | shares	15,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 4.97
Vested (in shares) | shares	25,000
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.41
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	187,734
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.36
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.11
Outstanding non-vested (in shares) | shares	200,000
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

Note 12 - Treasury Stock Tran49

Note 12 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jul. 01, 2017	Jul. 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	214,578
Treasury Stock Acquired, Average Cost Per Share	$ 6.16	$ 5.27
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		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016	Dec. 31, 2016
Revenues	$ 45,512	$ 45,379	$ 91,853	$ 92,555
Cost of services	33,999	33,275	67,988	67,775
Gross profit	12,113	12,104	23,865	24,780
Selling, general and administrative	10,075	10,177	20,392	20,642
Change in contingent consideration	781		781
Depreciation and amortization	410	399	807	789
Operating income (loss)	847	1,528	1,885	3,349
Total assets	65,626	70,741	65,626	70,741	$ 69,831
Capital expenditures	460	263	552	657
Engineering [Member]
Revenues	20,586	18,742	39,810	37,427
Cost of services	14,889	13,715	29,076	27,568
Gross profit	5,697	5,027	10,734	9,859
Selling, general and administrative	4,184	3,944	8,219	7,760
Change in contingent consideration
Depreciation and amortization	282	284	566	560
Operating income (loss)	1,231	799	1,949	1,539
Total assets	34,050	35,768	34,050	35,768
Capital expenditures	40	174	109	455
Information Technology [Member]
Revenues	8,557	10,957	17,167	23,697
Cost of services	6,200	8,172	12,657	17,120
Gross profit	2,357	2,785	4,510	6,577
Selling, general and administrative	2,144	2,698	4,497	5,841
Change in contingent consideration
Depreciation and amortization	40	48	81	100
Operating income (loss)	173	39	(68)	636
Total assets	11,260	13,250	11,260	13,250
Capital expenditures		24		48
Specialty Health Care [Member]
Revenues	16,369	15,680	34,876	31,431
Cost of services	12,310	11,388	26,255	23,087
Gross profit	4,059	4,292	8,621	8,344
Selling, general and administrative	3,747	3,535	7,676	7,041
Change in contingent consideration
Depreciation and amortization	88	67	160	129
Operating income (loss)	224	690	785	1,174
Total assets	16,742	17,525	16,742	17,525
Capital expenditures	415	53	415	128
Corporate Segment [Member]
Revenues
Cost of services
Gross profit
Selling, general and administrative
Change in contingent consideration	781		781
Depreciation and amortization
Operating income (loss)	(781)		(781)
Total assets	3,574	4,198	3,574	4,198
Capital expenditures	$ 5	$ 12	$ 28	$ 26

Note 14 - Segment Information51

Note 14 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Revenue	$ 45,512	$ 45,379	$ 91,853	$ 92,555
UNITED STATES
Revenue	37,158	37,524	75,876	77,307
CANADA
Revenue	7,222	6,395	13,717	12,604
PUERTO RICO
Revenue	$ 1,132	$ 1,460	$ 2,260	$ 2,644

Note 14 - Segment Information52

Note 14 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016	Jul. 02, 2016
Total assets	$ 65,626	$ 69,831	$ 70,741
UNITED STATES
Total assets	48,353	53,842
CANADA
Total assets	15,204	13,953
PUERTO RICO
Total assets	$ 2,069	$ 2,036

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jul. 02, 2016	Jul. 01, 2017	Jul. 02, 2016
Effective Income Tax Rate Reconciliation, Percent			37.90%	39.20%
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 781		$ 781
Effective Income Tax Rate Reconciliation, Including Discrete Permanent Differences, Percent			55.70%
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, Percent			41.60%	41.60%
Foreign Tax Authority [Member] | Canada Revenue Agency [Member]
Effective Income Tax Rate Reconciliation, Percent			26.50%	26.50%

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jul. 01, 2017	Dec. 31, 2016
Estimated Litigation Liability	$ 0.5	$ 0.5
Loss Contingency, Damages Sought, Value	$ 1.5	$ 1.5