RCM (RCMT) 10-Q 12 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Oct. 02, 2021	Nov. 11, 2021
Document Information [Line Items]
Entity Central Index Key	0000700841
Entity Registrant Name	RCM TECHNOLOGIES, INC.
Amendment Flag	false
Current Fiscal Year End Date	--01-01
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 2, 2021
Document Transition Report	false
Entity File Number	1-10245
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	95-1480559
Entity Address, Address Line One	2500 McClellan Avenue, Suite 350
Entity Address, City or Town	Pennsauken
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08109-4613
City Area Code	856
Local Phone Number	356-4500
Title of 12(b) Security	Common Stock, par value $0.05 per share
Trading Symbol	RCMT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,484,016

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Current assets:
Cash and cash equivalents	$ 2,820	$ 734
Accounts receivable, net	43,074	36,007
Transit accounts receivable	154	2,494
Prepaid expenses and other current assets	1,234	4,699
Total current assets	47,282	43,934
Property and equipment, net	2,095	2,078
Other assets:
Deposits	175	169
Deferred tax asset, net, domestic	2,541	3,300
Goodwill	16,354	16,354
Operating right of use asset	1,844	2,409
Intangible assets, net	0	95
Total other assets	20,914	22,327
Total assets	70,291	68,339
Accounts payable and accrued expenses	10,302	7,497
Transit accounts payable	1,076	4,900
Accrued payroll and related costs	14,671	12,877
Finance lease payable	445	247
Income taxes payable	695	436
Operating right of use liability	1,539	1,886
Liability for contingent consideration from acquisitions	1,078	500
Deferred revenue	3,920	398
Total current liabilities	33,726	28,741
Finance lease payable	585	106
Liability for contingent consideration from acquisitions	1,338	2,358
Operating right of use liability, net of current position	1,759	2,641
Borrowings under line of credit	7,964	11,890
Total liabilities	45,739	46,101
Commitments and contingencies (note 16)
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;16,695,480 shares issued and 10,856,450 shares outstanding at October 2, 2021 and 16,224,191 shares issued and 11,542,880 shares outstanding at January 2, 2021	834	811
Stock subscription receivable	(113)	(420)
Additional paid-in capital	110,781	109,588
Accumulated other comprehensive loss	(2,627)	(2,550)
Accumulated deficit	(62,959)	(67,974)
Treasury stock (5,839,030 shares at October 2, 2021 and 4,681,311 shares at January 2, 2021) at cost	(21,364)	(17,217)
Stockholders’ equity	24,552	22,238
Total liabilities and stockholders’ equity	70,291	68,339
Foreign Tax Authority [Member]
Other assets:
Deferred tax liability	$ 367	$ 365

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Oct. 02, 2021	Jan. 02, 2021
Preferred stock par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05
Common stock, authorized (in shares)	40,000,000	40,000,000
Common stock, issued (in shares)	16,695,480	16,224,191
Common stock, outstanding (in shares)	10,856,450	11,542,880
Treasury stock, shares (in shares)	5,839,030	4,681,311

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Revenue	$ 45,471	$ 31,561	$ 138,953	$ 109,246
Cost of services	33,257	22,741	103,623	81,080
Gross profit	12,214	8,820	35,330	28,166
Operating costs and expenses
Selling, general and administrative	10,332	8,606	29,396	27,837
Depreciation and amortization of property and equipment	250	292	775	793
Amortization of acquired intangible assets	6	80	95	240
Write-off of receivables and professional fees incurred related to arbitration	0	0	0	8,397
Tax credit professional fees	50	0	170	0
Gain on sale of assets	(2,151)	0	(2,151)	0
Operating costs and expenses, net of gain on sale of assets	8,487	8,978	28,285	37,267
Operating income (loss)	3,727	(158)	7,045	(9,101)
Other expense (income)
Interest expense and other, net	64	126	307	650
Change in fair value of contingent consideration	0	36	52	108
Loss (gain) on foreign currency transactions	(48)	91	(130)	137
Other expense, net	16	253	229	895
Income (loss) before income taxes	3,711	(411)	6,816	(9,996)
Income tax expense (benefit)	959	(167)	1,801	(2,815)
Net income (loss)	$ 2,752	$ (244)	$ 5,015	$ (7,181)
Basic net earnings (loss) per share (in dollars per share)	$ 0.25	$ (0.02)	$ 0.45	$ (0.58)
Diluted net earnings (loss) per share (in dollars per share)	$ 0.24	$ (0.02)	$ 0.43	$ (0.58)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020
Net income (loss)	$ 5,015	$ (7,181)
Other comprehensive (loss) income	(77)	44
Comprehensive income (loss)	$ 4,938	$ (7,137)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Stock Subscriptions Receivable [Member]	Total
Balance (in shares) at Dec. 28, 2019	15,826,891				2,823,172
Balance at Dec. 28, 2019	$ 791	$ 108,452	$ (2,748)	$ (59,105)	$ (14,987)		$ 32,403
Issuance of stock under employee stock purchase plan (in shares)	57,251				0
Issuance of stock under employee stock purchase plan	$ 3	137	0	0	$ 0		140
Share-based compensation expense	$ 0	69	0	0	$ 0		69
Issuance of stock upon vesting of restricted share awards (in shares)	60,000				0
Issuance of stock upon vesting of restricted share awards	$ 3	(3)	0	0	$ 0		0
Foreign currency translation adjustment	0	0	(131)	0	0		(131)
Net income (loss)	$ 0	0	0	(5,945)	$ 0		(5,945)
Issuance of stock under employee stock purchase plan (in shares)	57,251				0
Issuance of equity awards (in shares)	60,000				0
Balance (in shares) at Mar. 28, 2020	15,944,142				2,823,172
Balance at Mar. 28, 2020	$ 797	108,655	(2,879)	(65,050)	$ (14,987)		26,536
Balance (in shares) at Dec. 28, 2019	15,826,891				2,823,172
Balance at Dec. 28, 2019	$ 791	108,452	(2,748)	(59,105)	$ (14,987)		$ 32,403
Purchase of treasury stock (in shares)							1,858,139
Foreign currency translation adjustment							$ 44
Net income (loss)							(7,181)
Balance (in shares) at Sep. 26, 2020	16,144,966				4,681,311
Balance at Sep. 26, 2020	$ 807	109,027	(2,704)	(66,286)	$ (17,217)		23,627
Balance (in shares) at Mar. 28, 2020	15,944,142				2,823,172
Balance at Mar. 28, 2020	$ 797	108,655	(2,879)	(65,050)	$ (14,987)		26,536
Share-based compensation expense	$ 0	167	0	0	$ 0		167
Issuance of stock upon vesting of restricted share awards (in shares)	66,552				0
Issuance of stock upon vesting of restricted share awards	$ 3	(3)	0	0	$ 0		0
Purchase of treasury stock (in shares)	0				1,858,139
Purchase of treasury stock	$ 0	0	0	0	$ (2,230)		(2,230)
Foreign currency translation adjustment	0	0	57	0	0		57
Net income (loss)	$ 0	0	0	(992)	$ 0		(992)
Issuance of equity awards (in shares)	66,552				0
Balance (in shares) at Jun. 27, 2020	16,010,694				4,681,311
Balance at Jun. 27, 2020	$ 800	108,819	(2,822)	(66,042)	$ (17,217)		23,538
Issuance of stock under employee stock purchase plan (in shares)	60,732				0
Issuance of stock under employee stock purchase plan	$ 3	65	0	0	$ 0		68
Share-based compensation expense	$ 0	147	0	0	$ 0		147
Issuance of stock upon vesting of restricted share awards (in shares)	73,540				0
Issuance of stock upon vesting of restricted share awards	$ 4	(4)	0	0	$ 0		0
Foreign currency translation adjustment	0	0	118	0	0		118
Net income (loss)	$ 0	0	0	(244)	$ 0		(244)
Issuance of stock under employee stock purchase plan (in shares)	60,732				0
Issuance of equity awards (in shares)	73,540				0
Balance (in shares) at Sep. 26, 2020	16,144,966				4,681,311
Balance at Sep. 26, 2020	$ 807	109,027	(2,704)	(66,286)	$ (17,217)		23,627
Balance (in shares) at Jan. 02, 2021	16,224,191				4,681,311
Balance at Jan. 02, 2021	$ 811	109,588	(2,550)	(67,974)	$ (17,217)	$ (420)	22,238
Issuance of stock under employee stock purchase plan (in shares)	53,906				0
Issuance of stock under employee stock purchase plan	$ 3	58	0	0	$ 0	0	61
Stock subscription receivable (in shares)	57,696				0
Stock subscription receivable	$ 3	(3)	0	0	$ 0	97	97
Share-based compensation expense	$ 0	545	0	0	$ 0	0	545
Issuance of stock upon vesting of restricted share awards (in shares)	175,000				0
Issuance of stock upon vesting of restricted share awards	$ 9	(9)	0	0	$ 0	0	0
Purchase of treasury stock (in shares)	0				344,172
Purchase of treasury stock	$ 0	0	0	0	$ (911)	0	(911)
Foreign currency translation adjustment	0	0	(111)	0	0	0	(111)
Net income (loss)	$ 0	0	0	1,007	$ 0	0	1,007
Issuance of stock under employee stock purchase plan (in shares)	53,906				0
Issuance of equity awards (in shares)	175,000				0
Balance (in shares) at Apr. 03, 2021	16,510,793				5,025,483
Balance at Apr. 03, 2021	$ 826	110,179	(2,661)	(66,967)	$ (18,128)	(323)	22,926
Balance (in shares) at Jan. 02, 2021	16,224,191				4,681,311
Balance at Jan. 02, 2021	$ 811	109,588	(2,550)	(67,974)	$ (17,217)	(420)	$ 22,238
Purchase of treasury stock (in shares)							1,157,719
Foreign currency translation adjustment							$ (77)
Net income (loss)							5,015
Balance (in shares) at Oct. 02, 2021	16,695,480				5,839,030
Balance at Oct. 02, 2021	$ 834	110,781	(2,627)	(62,959)	$ (21,364)	(113)	24,552
Balance (in shares) at Apr. 03, 2021	16,510,793				5,025,483
Balance at Apr. 03, 2021	$ 826	110,179	(2,661)	(66,967)	$ (18,128)	(323)	22,926
Stock subscription receivable (in shares)	67,312				0
Stock subscription receivable	$ 3	(3)	0	0	$ 0	113	113
Share-based compensation expense	$ 0	235	0	0	$ 0	0	235
Issuance of stock upon vesting of restricted share awards (in shares)	7,500				0
Issuance of stock upon vesting of restricted share awards	$ 0	0	0	0	$ 0	0	0
Purchase of treasury stock (in shares)	0				497,883
Purchase of treasury stock	$ 0	0	0	0	$ (1,733)	0	(1,733)
Foreign currency translation adjustment	0	0	68	0	0	0	68
Net income (loss)	$ 0	0	0	1,256	$ 0	0	1,256
Issuance of equity awards (in shares)	7,500				0
Balance (in shares) at Jul. 03, 2021	16,585,605				5,523,366
Balance at Jul. 03, 2021	$ 829	110,411	(2,593)	(65,711)	$ (19,861)	(210)	22,865
Issuance of stock under employee stock purchase plan (in shares)	47,878				0
Issuance of stock under employee stock purchase plan	$ 2	73	0	0	$ 0	0	75
Stock subscription receivable (in shares)	57,696				0
Stock subscription receivable	$ 3	(3)	0	0	$ 0	97	97
Share-based compensation expense	$ 0	300	0	0	$ 0	0	300
Issuance of stock upon vesting of restricted share awards (in shares)	4,301				0
Issuance of stock upon vesting of restricted share awards	$ 0	0	0	0	$ 0	0	0
Purchase of treasury stock (in shares)	0				315,664
Purchase of treasury stock	$ 0	0	0	0	$ (1,503)	0	(1,503)
Foreign currency translation adjustment	0	0	(34)	0	0	0	(34)
Net income (loss)	$ 0	0	0	2,752	$ 0	0	2,752
Issuance of stock under employee stock purchase plan (in shares)	47,878				0
Issuance of equity awards (in shares)	4,301				0
Balance (in shares) at Oct. 02, 2021	16,695,480				5,839,030
Balance at Oct. 02, 2021	$ 834	$ 110,781	$ (2,627)	$ (62,959)	$ (21,364)	$ (113)	$ 24,552

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020
Cash flows from operating activities:
Net income (loss)	$ 5,015	$ (7,181)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	870	1,033
Gain on sale of assets	(2,151)	0
Change in fair value of contingent consideration	52	108
Share-based compensation expense	957	383
Provision for losses on accounts receivable	(150)	7,855
Deferred income tax expense (benefit)	761	(3,086)
Amortization of right of use assets	794	1,734
Changes in assets and liabilities:
Accounts receivable	(9,602)	18,891
Prepaid expenses and other current assets	3,090	2,270
Net of transit accounts receivable and payable	(1,449)	1,056
Accounts payable and accrued expenses	2,523	1,914
Accrued payroll and related costs	1,794	825
Right of use liabilities	(1,457)	(1,750)
Income taxes payable	259	94
Deferred revenue	3,522	(406)
Deposits	(6)	40
Total adjustments	(193)	30,961
Net cash provided by operating activities	4,822	23,780
Cash flows from investing activities:
Property and equipment acquired	(492)	(400)
Proceeds from sale of assets	6,590	0
Net cash provided by (used in) investing activities	6,098	(400)
Cash flows from financing activities:
Borrowings under line of credit	74,626	51,366
Repayments under line of credit	(78,551)	(72,869)
Issuance of stock for employee stock purchase plan	137	208
Changes in finance lease obligations	(322)	(321)
Contingent consideration paid	(494)	(345)
Common stock repurchase	(4,147)	(2,230)
Net cash used in financing activities	(8,751)	(24,191)
Effect of exchange rate changes on cash and cash equivalents	(83)	(279)
Increase (decrease) in cash and cash equivalents	2,086	(1,090)
Cash and cash equivalents at beginning of period	734	1,847
Cash and cash equivalents at end of period	2,820	757
Supplemental cash flow information:
Interest	369	922
Income taxes	812	191
Non-cash financing activities:
Issuance of accrued share-based compensation	430	0
ROU assets obtained in exchange for lease obligations	$ 1,536	$ 858

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The accompanying condensed 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 the Company's audited statements but does not 10 January 2, 2021 10 The condensed 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 thirty-nine October 2, 2021 not may Fiscal Year The Company follows a 52/53 December 31. January 1, 2022 ( 2021 52 January 2, 2021 ( 2020 53 2021 2020 Fiscal 2021 Weeks Fiscal 2020 Weeks April 3, 2021 Thirteen March 28, 2020 Thirteen July 3, 2021 Thirteen June 27, 2020 Thirteen October 2, 2021 Thirteen September 26, 2020 Thirteen January 1, 2022 Thirteen January 2, 2021 Fourteen

Note 2 - Use of Estimates and U

Note 2 - Use of Estimates and Uncertainties	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. 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, revenue 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 estimates are based upon various factors including current and historical trends, as well as other pertinent industry and regulatory authority information, including the potential future effects of COVID- 19. 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. Fair 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, transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit’s variable interest rate. The Company does not The Company re-measures the fair value of the contingent consideration at each reporting period and any change in the fair value from either the passage of time or events occurring after the acquisition date, is recorded in earnings in the accompanying condensed consolidated statement of operations.

Note 3 - Revenue Recognition

Note 3 - Revenue Recognition	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. Revenue Recognition The Company records revenue under Accounting Standards Codification ("ASC") Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company’s Engineering Services and Information Technology segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company’s segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company’s revenue is invoiced on a time and materials basis. The following table presents our revenue disaggregated by revenue source for the thirteen thirty-nine October 2, 2021 September 26, 2020: Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Engineering: Time and Material $ 11,624 $ 10,369 $ 33,922 $ 33,980 Fixed Fee 4,858 4,660 13,893 9,163 Permanent Placement Services - 58 67 145 Total Engineering $ 16,482 $ 15,087 $ 47,882 $ 43,288 Specialty Health Care: Time and Material $ 19,324 $ 8,844 $ 62,985 $ 41,498 Permanent Placement Services 322 171 738 398 Total Specialty Health Care $ 19,646 $ 9,015 $ 63,723 $ 41,896 Information Technology: Time and Material $ 9,109 $ 7,347 $ 26,770 $ 23,683 Permanent Placement Services 234 112 578 379 Total Information Technology $ 9,343 $ 7,459 $ 27,348 $ 24,062 $ 45,471 $ 31,561 $ 138,953 $ 109,246 Time and Material The Company’s IT and Healthcare segments predominantly recognize revenue through time and material work while its Engineering segment recognizes revenue through both time and material and fixed fee work. The Company’s time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed Fee From time to time and predominantly in our Engineering segment, the Company will enter into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company’s fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. These fees are typically based on a percentage of the compensation paid to the person placed with the Company’s client. There was $3.9 million of deferred revenue as of October 2, 2021. January 2, 2021. may one thirty-nine October 2, 2021 September 26, 2020, thirteen October 2, 2021, not thirteen September 26, 2020,

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	9 Months Ended
	Oct. 02, 2021
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: October 2, 2021 January 2, 2021 Billed $ 33,176 $ 25,926 Accrued and unbilled 8,861 8,219 Work-in-progress 2,455 3,612 Allowance for sales discounts and doubtful accounts (1,418 ) (1,750 ) Accounts receivable, net $ 43,074 $ 36,007 Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-progress primarily represents revenue 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 not October 2, 2021. January 2, 2021.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are 20% for computer hardware and software as well as furniture and office equipment. Leasehold improvements are amortized over the shorter of the estimated life of the asset or the lease term. Property and equipment are comprised of the following: October 2, 2021 January 2, 2021 Computers and systems $ 4,067 $ 4,686 Equipment and furniture 86 264 Leasehold improvements 149 235 4,302 5,185 Less: accumulated depreciation and amortization 2,207 3,107 Property and equipment, net $ 2,095 $ 2,078 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $2,384 and $1,529 during the thirty-nine October 2, 2021 September 26, 2020, thirty-nine October 2, 2021 September 26, 2020 thirteen October 2, 2021 September 26, 2020

Note 6 - Acquisitions and Dives

Note 6 - Acquisitions and Divestitures	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	6. Acquisitions and Divestitures The Company has acquired numerous companies throughout its history and those acquisitions have generally included significant future contingent consideration. The Company gives no Future Contingent Payments As of October 2, 2021, two may 1 October 1, 2017, 2 September 30, 2018, October 2, 2021 Fiscal Year Ending Total December 31, 2022 $ 1,078 December 30, 2023 1,338 Estimated future contingent consideration payments $ 2,416 Estimates of future contingent payments are subject to significant judgment and actual payments may October 2, 2021 October 2, 2021. thirty-nine October 2, 2021, 3 For acquisitions that involve contingent consideration, the Company records a liability equal to the fair value of the estimated contingent consideration obligation as of the acquisition date. The Company determines the acquisition date fair value of the contingent consideration based on the likelihood of paying the additional consideration. The fair value is estimated using projected future operating results and the corresponding future earn-out payments that can be earned upon the achievement of specified operating objectives and financial results by acquired companies using Level 3 may one The Company paid $0.5 million and $0.3 million of contingent consideration during the thirty-nine October 2, 2021 September 26, 2020, Sale of Assets On July 30, 2021, two two two 205 20, not thirteen October 2, 2021 September 26, 2020, two thirty-nine October 2, 2021 September 26, 2020, two not not no

Note 7 - Goodwill

Note 7 - Goodwill	9 Months Ended
	Oct. 02, 2021
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 tests goodwill for impairment on an annual basis as of the last day of the Company's fiscal year or more frequently if events occur or circumstances change indicating that the fair value of goodwill may thirty-nine October 2, 2021, 19 19 fourth 2021 not no thirty-nine October 2, 2021. thirty-nine October 2, 2021 The carrying amount of goodwill as of October 2, 2021 January 2, 2021 Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 2,038 $ 16,354

Note 8 - Intangible Assets

Note 8 - Intangible Assets	9 Months Ended
	Oct. 02, 2021
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 thirty-nine October 2, 2021, 19 19 fourth 2021 not thirty-nine October 2, 2021 All of the Company’s intangible assets are associated with the Engineering segment. Intangible assets other than goodwill are amortized over their useful lives. Intangible assets are carried at cost, less accumulated amortization. Details of intangible assets by class at October 2, 2021 January 2, 2021: October 2, 2021 January 2, 2021 Restricted covenants $ - $ 12 Customer relationships - 83 Total intangible assets $ - $ 95 Amortization expense of acquired intangible assets for the thirty-nine October 2, 2021 September 26, 2020 thirteen October 2, 2021 September 26, 2020

Note 9 - Line of Credit

Note 9 - Line of Credit	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	9. Line of Credit The Company and its subsidiaries amended and restated its Revolving Credit Facility with Citizens Bank of Pennsylvania on October 18, 2019. no August 8, 2023. On September 29, 2020, third June 2020 Borrowings under the Revolving Credit Facility bear interest at one two 30 not not not thirty-nine October 2, 2021 September 26, 2020 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 the Company’s ability to borrow in order to pay dividends. As of October 2, 2021, Borrowings under the line of credit as of October 2, 2021 January 2, 2021 October 2, 2021 January 2, 2021 October 2, 2021 January 2, 2021, Impact to Line of Credit from COVID- 19 The Company is negatively impacted by COVID- 19 19. 19 no

Note 10 - Per Share Data

Note 10 - Per Share Data	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	10. Per Share Data The Company uses the treasury stock method to calculate the weighted-average shares outstanding used for diluted earnings per share. The number of weighted-average shares used to calculate basic and diluted earnings per share for the thirteen thirty-nine October 2, 2021 September 26, 2020 Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Basic weighted average shares outstanding 10,974,788 11,444,697 11,218,565 12,393,058 Dilutive effect of outstanding restricted share units 450,826 - 446,539 - Weighted average dilutive shares outstanding 11,425,614 11,444,697 11,665,104 12,393,058 For all periods presented, there were no anti-dilutive shares included in the calculation of common stock equivalents as there were no Unissued shares of common stock were reserved for the following purposes: October 2, 2021 January 2, 2021 Time-based restricted stock units outstanding 599,549 459,805 Unvested subscription restricted share awards 67,296 250,000 Performance-based restricted stock units outstanding 90,000 - Future grants of options or shares 171,680 520,929 Shares reserved for employee stock purchase plan 48,110 149,894 Total 976,635 1,380,628

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	11. Share-Based Compensation At October 2, 2021, two one three may may Share-based compensation expense for the thirteen October 2, 2021 September 26, 2020 thirty-nine October 2, 2021 September 26, 2020 October 2, 2021, As of October 2, 2021, two not Incentive Share-Based Plans 2014 2014 The 2014 December 2014, 2016 2020, 2014 December 17, 2030, 2014 As of October 2, 2021, 2014 125,000 The market value of equity grants issued for the thirty-nine October 2, 2021 September 26, 2020 Employee Stock Purchase Plan The Company implemented the 2001 January 1, 2001. one In fiscal 2015, December 31, 2025. 2018, The Company has two first two two first July 5, 2021 ( first October 2, 2021, On October 20, 2021, December 31, 2030. Time-Based Restricted Stock Awards / Stock Subscription Receivable 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 condensed consolidated balance sheet. As of October 2, 2021, not The following summarizes the activity in the time-based restricted stock units under the 2014 thirty-nine October 2, 2021: Number of Time-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Granted 134,249 $ 3.29 Vested (244,505 ) $ 1.90 Forfeited or expired - - Outstanding non-vested at October 2, 2021 599,549 $ 2.24 Based on the closing price of the Company’s common stock of $6.35 per share on October 1, 2021 ( October 2, 2021), October 2, 2021 October 2, 2021, In December 2020, one twelve January 2021 December 2021. During the thirty-nine October 2, 2021, 2020, 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 awards 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 condensed consolidated balance sheet. As of October 2, 2021, not To date, the Company has issued performance-based restricted stock units only under the 2014 thirty-nine October 2, 2021: Number of Performance-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2021 - - Granted 90,000 $ 3.26 Vested - - Forfeited or expired - - Outstanding non-vested at October 2, 2021 90,000 $ 3.26 As of October 2, 2021, The Company has estimated as of October 2, 2021 2021.

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Treasury Stock [Text Block]	12. Treasury Stock Transactions On January 13, 2021, not may may During the thirty-nine October 2, 2021, thirty-nine September 26, 2020, October 2, 2021,

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards and Updates from the Securities Exchange Commission ("SEC")	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	13. New Accounting Standards and Updates from the Securities Exchange Commission ( SEC ) In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 February 2020, 2020 02, Financial Instruments-Credit Losses (Topic 326 842 No. 119 No. 2016 02, 842 2016 13 December 15, 2022. not In March 2020, No. 2020 04, Reference Rate Reform (Topic 848 may December 31, 2022.

Note 14 - Segment Information

Note 14 - Segment Information	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	14. Segment Information The Company follows ASC280, 1 10 January 2, 2021). Segment operating income (loss) 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 October 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 16,482 $ 19,646 $ 9,343 $ - $ 45,471 Cost of services 12,694 14,115 6,448 - 33,257 Gross profit 3,788 5,531 2,895 - 12,214 Selling, general and administrative 3,816 4,393 2,123 - 10,332 Depreciation and amortization of property and equipment 120 99 31 - 250 Amortization of acquired intangible assets 6 - - - 6 Tax credit professional fees - - - 50 50 Gain on sale of assets (2,151 ) - - - (2,151 ) Operating income (loss) $ 1,997 $ 1,039 $ 741 $ (50 ) $ 3,727 Total assets as of October 2, 2021 $ 29,020 $ 26,483 $ 8,560 $ 6,228 $ 70,291 Capital expenditures $ 16 $ 168 $ 35 $ 139 $ 358 Thirteen Week Period Ended September 26, 2020 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 15,087 $ 9,015 $ 7,459 $ - $ 31,561 Cost of services 10,674 6,724 5,343 - 22,741 Gross profit 4,413 2,291 2,116 - 8,820 Selling, general and administrative 3,359 2,989 2,258 - 8,606 Depreciation and amortization of property and equipment 172 82 38 - 292 Amortization of acquired intangible assets 80 - - - 80 Operating income (loss) $ 802 $ (780 ) $ (180 ) $ - $ (158 ) Total assets as of September 26, 2020 $ 34,961 $ 14,349 $ 7,858 $ 5,385 $ 62,553 Capital expenditures $ (37 ) $ 7 $ 8 $ 271 $ 249 Thirty-Nine Week Period Ended October 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 47,882 $ 63,723 $ 27,348 $ - $ 138,953 Cost of services 36,875 47,564 19,184 - 103,623 Gross profit 11,007 16,159 8,164 - 35,330 Selling, general and administrative 10,512 12,858 6,026 - 29,396 Depreciation and amortization of property and equipment 428 260 87 - 775 Amortization of acquired intangible assets 95 - - - 95 Tax credit professional fees - - - 170 170 Gain on sale of assets (2,151 ) - - - (2,151 ) Operating income (loss) $ 2,123 $ 3,041 $ 2,051 $ (170 ) $ 7,045 Total assets as of October 2, 2021 $ 29,020 $ 26,483 $ 8,560 $ 6,228 $ 70,291 Capital expenditures $ 55 $ 235 $ 44 $ 165 $ 499 Thirty-Nine Week Period Ended September 26, 2020 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 43,288 $ 41,896 $ 24,062 $ - $ 109,246 Cost of services 30,673 33,037 17,370 - 81,080 Gross profit 12,615 8,859 6,692 - 28,166 Selling, general and administrative 10,073 10,682 7,082 - 27,837 Depreciation and amortization of property and equipment 380 235 78 - 793 Amortization of acquired intangible assets 240 - - - 240 Write-off of receivables and professional fees incurred related to arbitration 8,397 - - - 8,397 Operating loss $ (6,575 ) $ (2,058 ) $ (468 ) $ - $ (9,101 ) Total assets as of September 26, 2020 $ 34,961 $ 14,349 $ 7,858 $ 5,385 $ 62,553 Capital expenditures $ (7 ) $ 17 $ 43 $ 347 $ 400 The Company derives a majority of its revenue from offices in the United States. Revenue 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, Puerto Rico and Serbia. Revenue by geographic area for the thirteen thirty-nine October 2, 2021 September 26, 2020 Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Revenue U. S. $ 41,584 $ 25,628 $ 124,337 $ 91,793 Canada 1,912 3,543 8,371 11,186 Puerto Rico 1,245 1,433 4,128 4,018 Serbia 730 957 2,117 2,249 $ 45,471 $ 31,561 $ 138,953 $ 109,246 Total assets by geographic area as of the reported periods are as follows: October 2, 2021 January 2, 2021 Total assets U. S. $ 63,534 $ 56,308 Canada 1,977 7,067 Puerto Rico 1,393 1,483 Serbia 3,387 3,481 $ 70,291 $ 68,339

Note 15 - Income Taxes

Note 15 - Income Taxes	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. Income Taxes The Company recognized $1.8 million of income tax expense for the thirty-nine October 2, 2021, 2021 October 2, 2021, Differences between the effective tax rate and the applicable U.S. federal statutory rate may 2021 may

Note 16 - Contingencies

Note 16 - Contingencies	9 Months Ended
	Oct. 02, 2021
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 ordinary business course. These matters may may may 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 The Company is exposed to various asserted claims as of October 2, 2021, not not, October 2, 2021, October 2, 2021 not not December 2020. first 2022.

Note 17 - Leases

Note 17 - Leases	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	17. Leases Leases are recorded in accordance with FASB ASC 842, 12 The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right of use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Right of use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not . The components of lease expense were as follows: Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Operating lease cost $ 341 $ 640 $ 1,413 $ 1,943 Finance lease cost Amortization of right of use assets $ 110 $ 120 $ 292 $ 275 Interest on lease liabilities 3 4 6 8 Total finance lease cost $ 113 $ 124 $ 298 $ 283 Supplemental Cash Flow information related to leases was as follows: Thirteen Week Period Ended Thirty-Nine Week Period Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 360 $ 659 $ 1,467 $ 1,986 Operating cash flows from finance leases $ 5 $ 2 $ 7 $ 6 Financing cash flows from finance leases $ 174 $ 167 $ 322 $ 321 Right of use assets obtained in exchange for lease obligations Operating leases $ 363 $ 318 $ 534 $ 600 Finance leases $ 1,002 $ 258 $ 1,002 $ 258 Supplemental Balance Sheet information as of October 2, 2021 January 2, 2021 October 2, 2021 January 2, 2021 Operating leases Operating lease right of use assets $ 1,844 $ 2,409 Operating right of use liability - current $ (1,539 ) $ (1,886 ) Operating right of use liability - non-current (1,759 ) (2,641 ) Total operating lease liabilities $ (3,298 ) $ (4,527 ) Property and equipment - (right of use assets) $ 1,367 $ 1,140 Accumulated depreciation (265 ) (746 ) Property and equipment, net $ 1,102 $ 394 Finance lease liability - current $ (445 ) $ (247 ) Finance lease liability - non-current (585 ) (106 ) Total finance lease liabilities $ (1,030 ) $ (353 ) Weighted average remaining lease term Operating leases 1.42 Years 2.03 Years Finance leases 2.58 Years 1.45 Years Weighted average discount rate Operating leases 3.20 % 4.06 % Finance leases 1.15 % 2.63 % Maturities of lease liabilities are as follows: Fiscal Year Operating Leases Finance Leases 2021 (after October 2, 2021) $ 462 $ 94 2022 1,458 446 2023 1,020 337 2024 317 168 2025 133 - Thereafter 50 - Total lease payments 3,440 1,045 Less: imputed interest (142 ) (15 ) Total $ 3,298 $ 1,030

Note 18 - Stockholder Rights Pl

Note 18 - Stockholder Rights Plan	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	18. Stockholder Rights Plan On May 22, 2020, June 2, 2020 one one . The initial issuance of the Rights as a dividend had no not no not not no . The Rights expired in accordance with their terms on May 22, 2021 no

Note 19 - COVID-19

Note 19 - COVID-19	9 Months Ended
	Oct. 02, 2021
Notes to Financial Statements
Effect of COVID-19 Pandemic [Text Block]	19. COVID- 19 In March 2020, 19 2020 first three 2021, may 2021

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Engineering: Time and Material $ 11,624 $ 10,369 $ 33,922 $ 33,980 Fixed Fee 4,858 4,660 13,893 9,163 Permanent Placement Services - 58 67 145 Total Engineering $ 16,482 $ 15,087 $ 47,882 $ 43,288 Specialty Health Care: Time and Material $ 19,324 $ 8,844 $ 62,985 $ 41,498 Permanent Placement Services 322 171 738 398 Total Specialty Health Care $ 19,646 $ 9,015 $ 63,723 $ 41,896 Information Technology: Time and Material $ 9,109 $ 7,347 $ 26,770 $ 23,683 Permanent Placement Services 234 112 578 379 Total Information Technology $ 9,343 $ 7,459 $ 27,348 $ 24,062 $ 45,471 $ 31,561 $ 138,953 $ 109,246

Note 4 - Accounts Receivable,_2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	October 2, 2021 January 2, 2021 Billed $ 33,176 $ 25,926 Accrued and unbilled 8,861 8,219 Work-in-progress 2,455 3,612 Allowance for sales discounts and doubtful accounts (1,418 ) (1,750 ) Accounts receivable, net $ 43,074 $ 36,007

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	October 2, 2021 January 2, 2021 Computers and systems $ 4,067 $ 4,686 Equipment and furniture 86 264 Leasehold improvements 149 235 4,302 5,185 Less: accumulated depreciation and amortization 2,207 3,107 Property and equipment, net $ 2,095 $ 2,078

Note 6 - Acquisitions and Div_2

Note 6 - Acquisitions and Divestitures (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Fiscal Year Ending Total December 31, 2022 $ 1,078 December 30, 2023 1,338 Estimated future contingent consideration payments $ 2,416

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 2,038 $ 16,354

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	October 2, 2021 January 2, 2021 Restricted covenants $ - $ 12 Customer relationships - 83 Total intangible assets $ - $ 95

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Basic weighted average shares outstanding 10,974,788 11,444,697 11,218,565 12,393,058 Dilutive effect of outstanding restricted share units 450,826 - 446,539 - Weighted average dilutive shares outstanding 11,425,614 11,444,697 11,665,104 12,393,058
Unissued Shares of Common Stock [Table Text Block]	October 2, 2021 January 2, 2021 Time-based restricted stock units outstanding 599,549 459,805 Unvested subscription restricted share awards 67,296 250,000 Performance-based restricted stock units outstanding 90,000 - Future grants of options or shares 171,680 520,929 Shares reserved for employee stock purchase plan 48,110 149,894 Total 976,635 1,380,628

Note 11 - Share-based Compens_2

Note 11 - Share-based Compensation (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
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 January 2, 2021 709,805 $ 1.92 Granted 134,249 $ 3.29 Vested (244,505 ) $ 1.90 Forfeited or expired - - Outstanding non-vested at October 2, 2021 599,549 $ 2.24 Number of Performance-Based Restricted Stock Units Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2021 - - Granted 90,000 $ 3.26 Vested - - Forfeited or expired - - Outstanding non-vested at October 2, 2021 90,000 $ 3.26

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Week Period Ended October 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 16,482 $ 19,646 $ 9,343 $ - $ 45,471 Cost of services 12,694 14,115 6,448 - 33,257 Gross profit 3,788 5,531 2,895 - 12,214 Selling, general and administrative 3,816 4,393 2,123 - 10,332 Depreciation and amortization of property and equipment 120 99 31 - 250 Amortization of acquired intangible assets 6 - - - 6 Tax credit professional fees - - - 50 50 Gain on sale of assets (2,151 ) - - - (2,151 ) Operating income (loss) $ 1,997 $ 1,039 $ 741 $ (50 ) $ 3,727 Total assets as of October 2, 2021 $ 29,020 $ 26,483 $ 8,560 $ 6,228 $ 70,291 Capital expenditures $ 16 $ 168 $ 35 $ 139 $ 358 Thirteen Week Period Ended September 26, 2020 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 15,087 $ 9,015 $ 7,459 $ - $ 31,561 Cost of services 10,674 6,724 5,343 - 22,741 Gross profit 4,413 2,291 2,116 - 8,820 Selling, general and administrative 3,359 2,989 2,258 - 8,606 Depreciation and amortization of property and equipment 172 82 38 - 292 Amortization of acquired intangible assets 80 - - - 80 Operating income (loss) $ 802 $ (780 ) $ (180 ) $ - $ (158 ) Total assets as of September 26, 2020 $ 34,961 $ 14,349 $ 7,858 $ 5,385 $ 62,553 Capital expenditures $ (37 ) $ 7 $ 8 $ 271 $ 249 Thirty-Nine Week Period Ended October 2, 2021 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 47,882 $ 63,723 $ 27,348 $ - $ 138,953 Cost of services 36,875 47,564 19,184 - 103,623 Gross profit 11,007 16,159 8,164 - 35,330 Selling, general and administrative 10,512 12,858 6,026 - 29,396 Depreciation and amortization of property and equipment 428 260 87 - 775 Amortization of acquired intangible assets 95 - - - 95 Tax credit professional fees - - - 170 170 Gain on sale of assets (2,151 ) - - - (2,151 ) Operating income (loss) $ 2,123 $ 3,041 $ 2,051 $ (170 ) $ 7,045 Total assets as of October 2, 2021 $ 29,020 $ 26,483 $ 8,560 $ 6,228 $ 70,291 Capital expenditures $ 55 $ 235 $ 44 $ 165 $ 499 Thirty-Nine Week Period Ended September 26, 2020 Engineering Specialty Health Care Information Technology Corporate Total Revenue $ 43,288 $ 41,896 $ 24,062 $ - $ 109,246 Cost of services 30,673 33,037 17,370 - 81,080 Gross profit 12,615 8,859 6,692 - 28,166 Selling, general and administrative 10,073 10,682 7,082 - 27,837 Depreciation and amortization of property and equipment 380 235 78 - 793 Amortization of acquired intangible assets 240 - - - 240 Write-off of receivables and professional fees incurred related to arbitration 8,397 - - - 8,397 Operating loss $ (6,575 ) $ (2,058 ) $ (468 ) $ - $ (9,101 ) Total assets as of September 26, 2020 $ 34,961 $ 14,349 $ 7,858 $ 5,385 $ 62,553 Capital expenditures $ (7 ) $ 17 $ 43 $ 347 $ 400
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Revenue U. S. $ 41,584 $ 25,628 $ 124,337 $ 91,793 Canada 1,912 3,543 8,371 11,186 Puerto Rico 1,245 1,433 4,128 4,018 Serbia 730 957 2,117 2,249 $ 45,471 $ 31,561 $ 138,953 $ 109,246
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	October 2, 2021 January 2, 2021 Total assets U. S. $ 63,534 $ 56,308 Canada 1,977 7,067 Puerto Rico 1,393 1,483 Serbia 3,387 3,481 $ 70,291 $ 68,339

Note 17 - Leases (Tables)

Note 17 - Leases (Tables)	9 Months Ended
	Oct. 02, 2021
Notes Tables
Lease, Cost [Table Text Block]	Thirteen Week Periods Ended Thirty-Nine Week Periods Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Operating lease cost $ 341 $ 640 $ 1,413 $ 1,943 Finance lease cost Amortization of right of use assets $ 110 $ 120 $ 292 $ 275 Interest on lease liabilities 3 4 6 8 Total finance lease cost $ 113 $ 124 $ 298 $ 283
Lease, Cash Flow Information [Table Text Block]	Thirteen Week Period Ended Thirty-Nine Week Period Ended October 2, 2021 September 26, 2020 October 2, 2021 September 26, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 360 $ 659 $ 1,467 $ 1,986 Operating cash flows from finance leases $ 5 $ 2 $ 7 $ 6 Financing cash flows from finance leases $ 174 $ 167 $ 322 $ 321 Right of use assets obtained in exchange for lease obligations Operating leases $ 363 $ 318 $ 534 $ 600 Finance leases $ 1,002 $ 258 $ 1,002 $ 258
Lease, Balance Sheet Information [Table Text Block]	October 2, 2021 January 2, 2021 Operating leases Operating lease right of use assets $ 1,844 $ 2,409 Operating right of use liability - current $ (1,539 ) $ (1,886 ) Operating right of use liability - non-current (1,759 ) (2,641 ) Total operating lease liabilities $ (3,298 ) $ (4,527 ) Property and equipment - (right of use assets) $ 1,367 $ 1,140 Accumulated depreciation (265 ) (746 ) Property and equipment, net $ 1,102 $ 394 Finance lease liability - current $ (445 ) $ (247 ) Finance lease liability - non-current (585 ) (106 ) Total finance lease liabilities $ (1,030 ) $ (353 ) Weighted average remaining lease term Operating leases 1.42 Years 2.03 Years Finance leases 2.58 Years 1.45 Years Weighted average discount rate Operating leases 3.20 % 4.06 % Finance leases 1.15 % 2.63 %
Lease, Liability, Maturity [Table Text Block]	Fiscal Year Operating Leases Finance Leases 2021 (after October 2, 2021) $ 462 $ 94 2022 1,458 446 2023 1,020 337 2024 317 168 2025 133 - Thereafter 50 - Total lease payments 3,440 1,045 Less: imputed interest (142 ) (15 ) Total $ 3,298 $ 1,030

Note 3 - Revenue Recognition (D

Note 3 - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Jan. 02, 2021
Contract with Customer, Liability, Revenue Recognized	$ 0	$ 300	$ 400	$ 400
Accounts Payable and Accrued Liabilities [Member]
Contract with Customer, Liability, Total	$ 3,900		$ 3,900		$ 400

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Revenues Disaggregated by Revenue Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Revenue	$ 45,471	$ 31,561	$ 138,953	$ 109,246
Engineering Services [Member]
Revenue	16,482	15,087	47,882	43,288
Health Care [Member]
Revenue	19,646	9,015	63,723	41,896
Technology Service [Member]
Revenue	9,343	7,459	27,348	24,062
Time-and-materials Contract [Member] | Engineering Services [Member]
Revenue	11,624	10,369	33,922	33,980
Time-and-materials Contract [Member] | Health Care [Member]
Revenue	19,324	8,844	62,985	41,498
Time-and-materials Contract [Member] | Technology Service [Member]
Revenue	9,109	7,347	26,770	23,683
Fixed-price Contract [Member] | Engineering Services [Member]
Revenue	4,858	4,660	13,893	9,163
Permanent Placement Services [Member] | Engineering Services [Member]
Revenue	0	58	67	145
Permanent Placement Services [Member] | Health Care [Member]
Revenue	322	171	738	398
Permanent Placement Services [Member] | Technology Service [Member]
Revenue	$ 234	$ 112	$ 578	$ 379

Note 4 - Accounts Receivable,_3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - USD ($) $ in Millions	Oct. 02, 2021	Jan. 02, 2021
Transit Accounts Receivable [Member]
Accounts Receivable, before Allowance for Credit Loss, Current	$ 0.2	$ 2.5
Transit Accounts Payable [Member]
Accounts Payable, Current, Total	1.1	4.9
Accounts Payable, Net	$ 0.9	$ 2.4

Note 4 - Accounts Receivable,_4

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Allowance for sales discounts and doubtful accounts	$ (1,418)	$ (1,750)
Accounts receivable, net	43,074	36,007
Billed Revenues [Member]
Accounts receivable, current	33,176	25,926
Unbilled Revenues [Member]
Accounts receivable, current	8,861	8,219
Work In Progress [Member]
Accounts receivable, current	$ 2,455	$ 3,612

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Annual Depreciation Rate	20.00%		20.00%
Write Off of Fully Depreciated Property and Equipment			$ 2,384	$ 1,529
Depreciation, Nonproduction	$ 250	$ 292	$ 775	$ 793

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Property and equipment	$ 4,302	$ 5,185
Less: accumulated depreciation and amortization	2,207	3,107
Property and equipment, net	2,095	2,078
Computers and Systems [Member]
Property and equipment	4,067	4,686
Equipment and Furniture [Member]
Property and equipment	86	264
Leasehold Improvements [Member]
Property and equipment	$ 149	$ 235

Note 6 - Acquisitions and Div_3

Note 6 - Acquisitions and Divestitures (Details Textual) - USD ($) $ in Thousands	Jul. 30, 2021	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Payment for Contingent Consideration Liability, Financing Activities				$ 494	$ 345
Revenue from Contract with Customer, Including Assessed Tax		$ 45,471	$ 31,561	138,953	109,246
Gain (Loss) on Disposition of Business		2,151	0	2,151	0
Engineering [Member]
Revenue from Contract with Customer, Including Assessed Tax		16,482	15,087	47,882	43,288
Gain (Loss) on Disposition of Business		2,151		2,151
Engineering [Member] | Pickering and Kincardine Offices [Member]
Revenue from Contract with Customer, Including Assessed Tax		500	$ 2,600	4,900	8,600
Gain (Loss) on Disposition of Business	$ 2,200
Escrow Deposit	$ 800
Sale of Assets, Escrow Deposit, Expected Period for Return of Deposit (Month)	18 months
PSR & TKE Acquisitions [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		$ 2,400		2,400
Payment for Contingent Consideration Liability, Financing Activities				$ 500	$ 300

Note 6 - Acquisitions and Div_4

Note 6 - Acquisitions and Divestitures - Maximum Deferred Consideration Payments (Details) $ in Thousands	Oct. 02, 2021USD ($)
December 31, 2022	$ 1,078
December 30, 2023	1,338
Estimated future contingent consideration payments	$ 2,416

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) $ in Thousands	9 Months Ended
	Oct. 02, 2021USD ($)
Goodwill, Impairment Loss	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Goodwill	$ 16,354	$ 16,354
Engineering [Member]
Goodwill	11,918
Specialty Health Care [Member]
Goodwill	2,398
Information Technology [Member]
Goodwill	$ 2,038

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Impairment of Intangible Assets (Excluding Goodwill), Total			$ 0
Amortization of Intangible Assets, Total	$ 6	$ 80	$ 95	$ 240

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets by Class (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Intangible assets, net	$ 0	$ 95
Restricted Covenants [Member]
Intangible assets, net	0	12
Customer Relationships [Member]
Intangible assets, net	$ 0	$ 83

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Sep. 29, 2020	Oct. 02, 2021	Jan. 02, 2021	Sep. 26, 2020	Oct. 18, 2019
Long-term Line of Credit, Noncurrent		$ 7,964	$ 11,890
Note Issued to Acquire Treasury Stock [Member]
Repayments of Subordinated Debt, Total	$ 2,200
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 45,000
Debt Instrument, Interest Rate, Effective Percentage		2.10%		2.90%
Long-term Line of Credit, Noncurrent		$ 8,000	11,900
Letters of Credit Outstanding, Amount		1,900	1,900
Line of Credit Facility, Remaining Borrowing Capacity		$ 35,100	$ 31,200

Note 10 - Per Share Data (Detai

Note 10 - Per Share Data (Details Textual) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 28, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0	0

Note 10 - Per Share Data - Weig

Note 10 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Basic weighted average shares outstanding (in shares)	10,974,788	11,444,697	11,218,565	12,393,058
Dilutive effect of outstanding restricted share units (in shares)	450,826	0	446,539	0
Weighted average dilutive shares outstanding (in shares)	11,425,614	11,444,697	11,665,104	12,393,058

Note 10 - Per Share Data - Unis

Note 10 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Oct. 02, 2021	Jan. 02, 2021
Future grants of options or shares (in shares)	171,680	520,929
Shares reserved for employee stock purchase plan (in shares)	48,110	149,894
Total (in shares)	976,635	1,380,628
Time-based Restricted Stock Units [Member]
Time-based restricted stock units outstanding (in shares)	599,549	459,805
Unvested Subscription Restricted Share Awards [Member]
Time-based restricted stock units outstanding (in shares)	67,296	250,000
Performance-based Restricted Stock Units [Member]
Time-based restricted stock units outstanding (in shares)	90,000	0

Note 11 - Share-based Compens_3

Note 11 - Share-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Oct. 20, 2021	Dec. 31, 2020	Oct. 02, 2021	Sep. 26, 2020	Jul. 05, 2021	Jul. 03, 2021	Oct. 03, 2021	Oct. 02, 2021	Sep. 29, 2020	Sep. 26, 2020	Jan. 02, 2021	Dec. 29, 2018	Dec. 31, 2016	Dec. 27, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)								10 years
Share-based Payment Arrangement, Expense			$ 247	$ 147				$ 957	$ 383
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			976,635					976,635			1,380,628
Dividends Payable			$ 0					$ 0
Share Price (in dollars per share)			$ 6.35					$ 6.35
The 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)													1,975,000		625,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)											850,000		500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)			171,680					171,680
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value								$ 2,200		$ 100
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)			48,110					48,110
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%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in shares)							3,000
Additional Shares of Common Stock Reserved for Future Issuance (in shares)												300,000		300,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)												1,400,000		1,100,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)					47,878
Employee Stock Purchase Plan [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)	400,000
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-based Payment Arrangement, Expense								$ 114
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)			90,000					90,000			0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options, Maximum Shares Upon Adjustment (in shares)			125,000					125,000
Dividends Payable			$ 0					$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								90,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)								$ 3.26
Time-based Restricted Stock Units [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 7,900					$ 7,900
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years
Time-based Restricted Stock Units [Member] | Immediately Vested [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						125,000					100,092
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)						$ 2.17					$ 1.33
Time-based Restricted Stock Units [Member] | Senior Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		250,000
Time-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, Ending Balance (in shares)			599,549					599,549			709,805
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total			$ 7,900					$ 7,900
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested			$ 3,800					$ 3,800
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)								134,249
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)								$ 3.29
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)								3 years

Note 11 - Share-based Compens_4

Note 11 - Share-based Compensation - Restricted Stock Units Activity (Details) - The 2014 Plan [Member]	9 Months Ended
	Oct. 02, 2021$ / sharesshares
Time-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	709,805
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 1.92
Granted (in shares) | shares	134,249
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.29
Vested (in shares) | shares	(244,505)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 1.90
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	599,549
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.24
Performance-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	0
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Granted (in shares) | shares	90,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.26
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	90,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.26

Note 12 - Treasury Stock Tran_2

Note 12 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Jan. 13, 2021
Treasury Stock, Shares, Acquired (in shares)	1,157,719	1,858,139
Treasury Stock Acquired, Average Cost Per Share (in dollars per share)	$ 3.58	$ 1.20
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 3.4
Maximum [Member]
Stock Repurchase Program, Authorized Amount			$ 7.5

Note 14 - Segment Information -

Note 14 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020	Jan. 02, 2021
Revenues	$ 45,471	$ 31,561	$ 138,953	$ 109,246
Cost of services	33,257	22,741	103,623	81,080
Gross profit	12,214	8,820	35,330	28,166
Selling, general and administrative	10,332	8,606	29,396	27,837
Depreciation and amortization of property and equipment	250	292	775	793
Amortization of acquired intangible assets	6	80	95	240
Tax credit professional fees	50	0	170	0
Gain on sale of assets	(2,151)	0	(2,151)	0
Operating income (loss)	3,727	(158)	7,045	(9,101)
Total assets	70,291	62,553	70,291	62,553	$ 68,339
Capital expenditures	358	249	499	400
Write-off of receivables and professional fees incurred related to arbitration	0	0	0	8,397
Engineering [Member]
Revenues	16,482	15,087	47,882	43,288
Cost of services	12,694	10,674	36,875	30,673
Gross profit	3,788	4,413	11,007	12,615
Selling, general and administrative	3,816	3,359	10,512	10,073
Depreciation and amortization of property and equipment	120	172	428	380
Amortization of acquired intangible assets	6	80	95	240
Tax credit professional fees	0		0
Gain on sale of assets	(2,151)		(2,151)
Operating income (loss)	1,997	802	2,123	(6,575)
Total assets	29,020	34,961	29,020	34,961
Capital expenditures	16	(37)	55	(7)
Write-off of receivables and professional fees incurred related to arbitration				8,397
Specialty Health Care [Member]
Revenues	19,646	9,015	63,723	41,896
Cost of services	14,115	6,724	47,564	33,037
Gross profit	5,531	2,291	16,159	8,859
Selling, general and administrative	4,393	2,989	12,858	10,682
Depreciation and amortization of property and equipment	99	82	260	235
Amortization of acquired intangible assets	0	0	0	0
Tax credit professional fees	0		0
Gain on sale of assets	0		0
Operating income (loss)	1,039	(780)	3,041	(2,058)
Total assets	26,483	14,349	26,483	14,349
Capital expenditures	168	7	235	17
Write-off of receivables and professional fees incurred related to arbitration				0
Information Technology [Member]
Revenues	9,343	7,459	27,348	24,062
Cost of services	6,448	5,343	19,184	17,370
Gross profit	2,895	2,116	8,164	6,692
Selling, general and administrative	2,123	2,258	6,026	7,082
Depreciation and amortization of property and equipment	31	38	87	78
Amortization of acquired intangible assets	0	0	0	0
Tax credit professional fees	0		0
Gain on sale of assets	0		0
Operating income (loss)	741	(180)	2,051	(468)
Total assets	8,560	7,858	8,560	7,858
Capital expenditures	35	8	44	43
Write-off of receivables and professional fees incurred related to arbitration				0
Corporate Segment [Member]
Revenues	0	0	0	0
Cost of services	0	0	0	0
Gross profit	0	0	0	0
Selling, general and administrative	0	0	0	0
Depreciation and amortization of property and equipment	0	0	0	0
Amortization of acquired intangible assets	0	0	0	0
Tax credit professional fees	50		170
Gain on sale of assets	0		0
Operating income (loss)	(50)	0	(170)	0
Total assets	6,228	5,385	6,228	5,385
Capital expenditures	$ 139	$ 271	$ 165	347
Write-off of receivables and professional fees incurred related to arbitration				$ 0

Note 14 - Segment Information_2

Note 14 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Revenue	$ 45,471	$ 31,561	$ 138,953	$ 109,246
UNITED STATES
Revenue	41,584	25,628	124,337	91,793
CANADA
Revenue	1,912	3,543	8,371	11,186
PUERTO RICO
Revenue	1,245	1,433	4,128	4,018
SERBIA
Revenue	$ 730	$ 957	$ 2,117	$ 2,249

Note 14 - Segment Information_3

Note 14 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021	Sep. 26, 2020
Total assets	$ 70,291	$ 68,339	$ 62,553
UNITED STATES
Total assets	63,534	56,308
CANADA
Total assets	1,977	7,067
PUERTO RICO
Total assets	1,393	1,483
SERBIA
Total assets	$ 3,387	$ 3,481

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Income Tax Expense (Benefit), Total	$ 959	$ (167)	$ 1,801	$ (2,815)
Effective Income Tax Rate Reconciliation, Percent, Total			26.40%	28.20%
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, Percent, Total			28.00%	27.00%
Foreign Tax Authority [Member] | Canada Revenue Agency [Member]
Effective Income Tax Rate Reconciliation, Percent, Total			26.10%	26.70%
Foreign Tax Authority [Member] | Ministry of Finance, Republic of Serbia [Member]
Effective Income Tax Rate Reconciliation, Percent, Total			15.40%	15.10%

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) - USD ($) $ in Millions	Oct. 02, 2021	Jul. 03, 2021
Estimated Litigation Liability	$ 2.1
Loss Contingency, Estimate of Possible Loss		$ 1.9
Class Action Suit for Unpaid Overtime Wages to Travel Nurses [Member]
Estimated Litigation Liability	$ 1.6

Note 17 - Leases - Lease Expens

Note 17 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Operating lease cost	$ 341	$ 640	$ 1,413	$ 1,943
Amortization of right of use assets	110	120	292	275
Finance lease cost, Interest on lease liabilities	3	4	6	8
Total finance lease cost	$ 113	$ 124	$ 298	$ 283

Note 17 - Leases - Cash Flow In

Note 17 - Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2021	Sep. 26, 2020	Oct. 02, 2021	Sep. 26, 2020
Operating cash flows from operating leases	$ 360	$ 659	$ 1,467	$ 1,986
Operating cash flows from finance leases	5	2	7	6
Financing cash flows from finance leases	174	167	322	321
Operating leases	363	318	534	600
Finance leases	$ 1,002	$ 258	$ 1,002	$ 258

Note 17 - Leases - Balance Shee

Note 17 - Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
Operating lease right of use assets	$ 1,844	$ 2,409
Operating right of use liability - current	(1,539)	(1,886)
Operating right of use liability - non-current	(1,759)	(2,641)
Total operating lease liabilities	(3,298)	(4,527)
Property and equipment - (right of use assets)	1,367	1,140
Accumulated depreciation	(265)	(746)
Property and equipment, net	1,102	394
Finance lease liability - current	(445)	(247)
Finance lease liability - non-current	(585)	(106)
Total finance lease liabilities	$ (1,030)	$ (353)
Operating leases (Year)	1 year 5 months 1 day	2 years 10 days
Finance leases (Year)	2 years 6 months 29 days	1 year 5 months 12 days
Operating leases	3.20%	4.06%
Finance leases	1.15%	2.63%

Note 17 - Leases - Maturities o

Note 17 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Oct. 02, 2021	Jan. 02, 2021
2021 (after July 3, 2021), operating leases	$ 462
2021 (after July 3, 2021), finance leases	94
2022, operating leases	1,458
2022, finance leases	446
2023, operating leases	1,020
2023, finance leases	337
2024, operating leases	317
2024, finance leases	168
2025, operating leases	133
2025, finance leases	0
Thereafter, operating leases	50
Thereafter, finance leases	0
Total lease payments, operating lease	3,440
Total lease payments, finance leases	1,045
Less: imputed interest, operating leases	(142)
Less: imputed interest, finance leases	(15)
Total, operating leases	3,298	$ 4,527
Total, finance leases	$ 1,030	$ 353

Note 18 - Stockholder Rights _2

Note 18 - Stockholder Rights Plan (Details Textual) - Right [Member]	May 22, 2020$ / sharesshares
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 5.60
Number of Units Called by Each Right (in shares)	0.01