Gresham Worldwide (GIGAQ) 10-K 7 Jun 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Mar. 26, 2016	Jun. 02, 2016	Sep. 24, 2015
Entity Registrant Name	GIGA TRONICS INC
Entity Central Index Key	719,274
Trading Symbol	giga
Current Fiscal Year End Date	--03-26
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)		9,549,703
Entity Public Float			$ 6,455,711
Document Type	10-K
Document Period End Date	Mar. 26, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 26, 2016	Mar. 28, 2015
Series A Preferred Stock [Member]
Shareholders' equity:
Convertible preferred stock of no par value; Authorized - 1,000,000 shares Series A - designated 250,000 shares; no shares at March 26, 2016 and March 28, 2015 issued and outstanding	$ 0	$ 0
Series B, C, and D Preferred Stock [Member]
Shareholders' equity:
Convertible preferred stock of no par value; Authorized - 1,000,000 shares Series A - designated 250,000 shares; no shares at March 26, 2016 and March 28, 2015 issued and outstanding	2,911,000	2,911,000
Cash and cash-equivalents	1,331,000	1,170,000
Trade accounts receivable, net of allowance of $45, respectively	2,129,000	2,354,000
Inventories, net	5,694,000	3,365,000
Prepaid expenses and other current assets	327,000	373,000
Total current assets	9,481,000	7,262,000
Property and equipment, net	837,000	718,000
Other long term assets	8,000	74,000
Capitalized software development costs	876,000	0
Total assets	11,202,000	$ 8,054,000
Line of credit	800,000
Current portion of long term debt, net of discount	379,000	$ 811,000
Accounts payable	1,924,000	973,000
Accrued payroll and benefits	647,000	678,000
Deferred revenue	2,804,000	1,127,000
Deferred rent	110,000	127,000
Capital lease obligations	44,000	69,000
Other current liabilities	996,000	501,000
Total current liabilities	$ 7,704,000	4,286,000
Long term loan		392,000
Warrant liability, at estimated fair value	$ 353,000	252,000
Long term obligations - deferred rent		111,000
Long term obligations - capital lease	$ 165,000	58,000
Total liabilities	8,222,000	5,099,000
Common stock of no par value; Authorized - 40,000,000 shares; 9,549,703 shares at March 26, 2016 and 6,706,065 at March 28, 2015 issued and outstanding	24,104,000	19,975,000
Accumulated deficit	(24,035,000)	(19,931,000)
Total shareholders' equity	2,980,000	2,955,000
Total liabilities and shareholders' equity	$ 11,202,000	$ 8,054,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 26, 2016	Mar. 28, 2015
Series A Preferred Stock [Member]
Preferred stock, shares authorized (in shares)	250,000	250,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Series B, C, and D Preferred Stock [Member]
Preferred stock, shares authorized (in shares)	19,500	19,500
Preferred stock, issued (in shares)	18,533.51	18,533.51
Preferred stock, outstanding (in shares)	18,533.51	18,533.51
Preferred stock, liquidation preference	$ 3,540	$ 3,540
Trade accounts receivable, allowance	$ 45	$ 45
Preferred Stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	40,000,000	40,000,000
Common stock, issued (in shares)	9,549,703	6,705,065
Common stock, outstanding (in shares)	9,549,703	6,705,065

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Net sales	$ 14,596,000	$ 18,452,000
Cost of sales	9,975,000	10,445,000
Gross margin	4,621,000	8,007,000
Operating expenses:
Engineering	2,806,000	3,210,000
Selling, general and administrative	5,522,000	4,783,000
Total operating expenses	8,328,000	7,993,000
Operating (loss)/income	(3,707,000)	$ 14,000
Loss on adjustment of warrant liability to fair value	$ (12,000)
Warrant expense		$ (1,232,000)
Other loss		2,000
Interest expense:
Interest expense, net	$ (218,000)	(254,000)
Interest expense from accretion of loan discount	(165,000)	(152,000)
Total interest expense, net	(383,000)	(406,000)
Loss before income taxes	(4,102,000)	(1,626,000)
Provision for income taxes	2,000	47,000
Net loss	$ (4,104,000)	$ (1,673,000)
Loss per common share - basic (in dollars per share)	$ (0.59)	$ (0.32)
Loss per common share - diluted (in dollars per share)	$ (0.59)	$ (0.32)
Weighted average common shares used in per share calculation:
Basic (in shares)	6,941	5,279
Diluted (in shares)	6,941	5,279

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Mar. 29, 2014	18,534	5,181,247
Balance at Mar. 29, 2014	$ 2,911	$ 16,224	$ (18,258)	$ 877
Net loss			(1,673)	$ (1,673)
Restricted stock granted (in shares)		432,000
Option exercises (in shares)		90,000		90,000
Option exercises		$ 163		$ 163
Share based compensation		827		827
Warrant issuance expense		$ 1,232		1,232
Warrant exercise and newly issued warrant, net of issuance cost (in shares)		1,002,818
Warrant exercise and newly issued warrant, net of issuance cost		$ 1,529		1,529
Balance (in shares) at Mar. 28, 2015	18,534	6,706,065
Balance at Mar. 28, 2015	$ 2,911	$ 19,975	(19,931)	2,955
Net loss			(4,104)	$ (4,104)
Option exercises (in shares)		48,550		48,550
Option exercises		$ 77		$ 77
Share based compensation		$ 925		$ 925
Warrant issuance expense
Balance (in shares) at Mar. 26, 2016	18,534	9,549,703
Balance at Mar. 26, 2016	$ 2,911	$ 24,104	$ (24,035)	$ 2,980
Shares issued for net settlement of warrant (in shares)		7,216
Proceeds from common offering, net of issuance cost (in shares)		2,787,872
Proceeds from common offering, net of issuance cost		$ 3,127		$ 3,127

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Cash flows from operating activities:
Net loss	$ (4,104,000)	$ (1,673,000)
Warrant issuance expense		1,232,000
Depreciation and amortization	$ 321,000	311,000
Share based compensation	925,000	827,000
Accretion of discounts on debt	165,000	$ 152,000
Adjustment of warrant liability to fair value	12,000
Capitalized software development costs	(876,000)
Change in other long term assets	66,000	$ (5,000)
Change in deferred rent	(128,000)	(103,000)
Changes in operating assets and liabilities:
Trade accounts receivable	225,000	(508,000)
Inventories	(2,329,000)	(44,000)
Prepaid expenses and other assets	(3,000)	(24,000)
Accounts payable	915,000	(457,000)
Accrued payroll and benefits	(31,000)	(77,000)
Deferred revenue	1,677,000	(202,000)
Other current liabilities	120,000	29,000
Net cash used in operating activities	(3,045,000)	(542,000)
Cash flows from investing activities:
Purchases of property and equipment	(192,000)	$ (16,000)
Cash received from sale of product line	375,000
Net cash provided by (used in) investing activities	183,000	$ (16,000)
Cash flows from financing activities:
Proceeds from exercise and issuance of warrants, net of issuance costs of $42		1,529,000
Proceeds from exercise of stock options	77,000	163,000
Payments on capital leases	(81,000)	(158,000)
Proceeds from line of credit	$ 1,800,000	8,624,000
Proceeds from issuance of debt		500,000
Repayments of line of credit	$ (1,000,000)	(9,789,000)
Repayments of debt	(900,000)	(200,000)
Proceeds from issuance of common stock, net of issuance costs of $278	3,127,000
Net cash provided by financing activities	3,023,000	669,000
Increase in cash and cash-equivalents	161,000	111,000
Beginning cash and cash-equivalents	1,170,000	1,059,000
Ending cash and cash-equivalents	1,331,000	1,170,000
Supplementary disclosure of cash flow information:
Cash paid for income taxes	2,000	2,000
Cash paid for interest	165,000	219,000
Supplementary disclosure of noncash investing and financing activities:
Equipment acquired under capital lease	163,000	$ 61,000
Equipment acquired with reduction of other current asset	49,000
Equipment acquired with an increase in accounts payable	$ 36,000

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parentheticals)	12 Months Ended
	Mar. 28, 2015USD ($)
Series C and D Warrants [Member]
Issuance costs	$ 42,000
Issuance costs	$ 278

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1 Summary of Significant Accounting Policies The accompanying consolidated financial statements include the accounts of Giga-tronics Incorporated (“Giga- tronics”) and its wholly-owned subsidiary, Microsource Incorporated (“Microsource”), collectively the “Company”. The Company’s corporate office and manufacturing facilities are located in San Ramon, California. Giga-tronics Division designs, manufactures and markets the new Advanced Signal Generator (ASG) for the electronic warfare market, and switching systems that are used in automatic testing systems primarily in aerospace, defense and telecommunications. Microsource develops and manufactures a broad line of YIG (Yttrium, Iron, Garnet) tuned oscillators, filters and microwave synthesizers, which are used by its customers in operational applications and in manufacturing a wide variety of microwave instruments and devices. Microsource’s two largest customers are prime contractors for which it develops and manufactures YIG RADAR filters used in fighter jet aircraft . Principles of Consolidation Use of Estimates Fiscal Year Reclassifications Revenue Recognition and Deferred Revenue a. It is commensurate with either of the following: 1. The Company’s performance to achieve the milestone. 2. The enhancement of the value of the delivered item or items as a result of a specific outcome resulting from the Company's performance to achieve the milestone. b. It relates solely to past performance. c. It is reasonable relative to all of the deliverables and payment terms (including other potential milestone consideration) within the arrangement. Milestones for revenue recognition are agreed upon with the customer prior to the start of the contract and some milestones are based on product shipping while others are based on design review. In fiscal 2015 the Company’s Microsource business unit received a $6.5 million order from a major aerospace company for non-recurring engineering services to develop a variant of its high performance fast tuning YIG filters for an aircraft platform and to deliver a limited number of flight-qualified prototype hardware units (the “NRE Order”) which is being accounted for on a milestone basis. The Company considered factors such as estimated completion dates and product acceptance of the order prior to accounting for the NRE Order as milestone revenue. During the fiscal years ended March 26, 2016 and March 28, 2015, revenue recognized on a milestone basis were $1.0 million and $4.7 million, respectively. On certain contracts with several of the Company’s significant customers the Company receives payments in advance of manufacturing. Advanced payments are recorded as deferred revenue until the revenue recognition criteria described above has been met. Accounts receivable are stated at their net realizable value. The Company has estimated an allowance for uncollectable accounts based on analysis of specifically identified accounts, outstanding receivables, consideration of the age of those receivables, the Company’s historical collection experience, and adjustments for other factors management believes are necessary based on perceived credit risk. The activity in the allowance account for doubtful accounts is as follows for the years ended March 26, 2016 and March 28, 2015: (Dollars in thousands) March 2 6 , 201 6 March 28 , 201 5 Beginning balance $ 45 $ 44 Provisions for doubtful accounts — 1 Write-off of doubtful accounts — — Ending balance $ 45 $ 45 Accrued Warranty Inventories Research and Development Property and Equipment The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If such review indicates that the carrying amount of an asset exceeds the sum of its expected future cash flows on an undiscounted basis, the asset’s carrying amount would be written down to fair value. Additionally, the Company reports long-lived assets to be disposed of at the lower of carrying amount or fair value less cost to sell. As of March 26, 2016 and March 28, 2015, management believes there has been no impairment of the Company’s long-lived assets. Derivatives Deferred Rent Income Taxes The Company considers all tax positions recognized in its financial statements for the likelihood of realization. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the positions taken or the amounts of the positions that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above, if any, would be reflected as unrecognized tax benefits, as applicable, in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits as a component of the provision for income taxes in the consolidated statements of operations. Product Development Costs Software Development Costs Share-based Compensation The cash flows resulting from the tax benefits resulting from tax deductions in excess of the compensation cost recognized for those options (excess tax benefits) are classified as cash flows from financing in the statements of cash flows. These excess tax benefits were not significant for the Company for the fiscal years ended March 26, 2016 or March 28, 2015. In calculating compensation related to stock option grants, the fair value of each stock option is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. The computation of expected volatility used in the Black-Scholes- Merton option-pricing model is based on the historical volatility of Giga-tronics’ share price. The expected term is estimated based on a review of historical employee exercise behavior with respect to option grants. The risk free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. Expected dividend yield was not considered in the option pricing formula since the Company has not paid dividends and has no current plans to do so in the future. The fair value of restricted stock awards is based on the fair value of the underlying shares at the date of the grant. Management makes estimates regarding pre-vesting forfeitures that will impact timing of compensation expense recognized for stock option and restricted stock awards. Earnings or Loss Per Common Share Comprehensive Income or Loss Financial Instruments and Concentration of Credit Risk Fair Value of Financial Instruments and Fair Value Measurements Recently Issued Accounting Standards In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs In July 2015, the FASB issued ASU No, 2015-11, Inventory (Topic 330): “Simplifying the Measurement of Inventory” Inventory In August 2015, the FASB issued ASU 2015-14 – “ Revenue from Contracts with Customers” (Topic 606). ., Also in August 2015, the FASB issued ASU 2015-15 – “ Interest—Imputation of Interest (Subtopic 835-30) - Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”, Simplifying the Presentation of Debt Issuance Costs In November 2015, the FASB issued ASU 2015-17 – Income Taxes (Topic 740): “Balance Sheet Classification of Deferred Taxes”. In January 2016, the FASB issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02 (“ASU 2016-02”), Leases In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging Contingent Put and Call Options in Debt Instruments In March 2016, the FASB issued ASU 2016-09 (“ASU 2016-09”), Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606 )

Note 2 - Going Concern and Mana

Note 2 - Going Concern and Management's Plan	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	2 Going Concern and Management’s Plan The Company incurred net losses of $4.1 million and $1.7 million in the fiscal years ended March 26, 2016 and March 28, 2015, respectively. These losses have contributed to an accumulated deficit of $24.0 million as of March 26, 2016. The Company has experienced delays in the development of features, orders, and shipments for the new ASG. These delays have significantly contributed to a decrease in working capital from $3.0 million at March 28, 2015, to $1.8 million at March 26, 2016. The new ASG product has now shipped to several customers, but potential delays in the development of features, longer than anticipated sales cycles, or the ability to efficiently manufacture the ASG, could significantly contribute to additional future losses and decreases in working capital. To help fund operations, the Company relies on advances under the line of credit with Bridge Bank. The line of credit expires on May 7, 2017. The agreement includes a subjective acceleration clause, which allows for amounts due under the facility to become immediately due in the event of a material adverse change in the Company’s business condition (financial or otherwise), operations, properties or prospects, or ability to repay the credit based on the lender’s judgement. As of March 26, 2016, the line of credit had a balance of $800,000, and additional borrowing capacity of $906,000. These matters raise substantial doubt as to the Company’s ability to continue as a going concern. To address these matters, the Company’s management has taken several actions to provide additional liquidity and reduce costs and expenses going forward. These actions are described in the following paragraphs. ● In April 2016 the Microsource Business Unit regained AS9100C certification of its Supplier Quality Management System. The AS9100C Certification is commonly required in the aircraft manufacturing industry. The Company’s Microsource division sells components used on military aircrafts to two major customers that require such certification. During the lapse in certification the Company worked with one of the major customers to allow continued shipping and orders. The Company was pursuing a similar solution with the second customer, but this is no longer required with the regained certification. ● Giga-tronics plans to work with Bridge Bank to renew the line of credit prior to its May 7, 2017 expiration. ● On January 29, 2016, the Company completed the sale of approximately 2.7 million shares of Common Stock yielding gross proceeds of approximately $3.5 million. Net proceeds to the Company were approximately $3.1 million. The sale included Warrants to purchase approximately 2.4 million shares of Common Stock at $1.15 per share (see Note 18, Private Placement Offering). The proceeds were used to pay suppliers past due accounts, and will be used to fund operations and the forecasted increases in sales and manufacturing activities associated with the Advanced Signal Generator. ● On December 15, 2015, the Company entered into an Asset Purchase Agreement with Spanawave, whereby Spanawave agreed to purchase the Giga-tronics’ Division product lines for its Power Meters, Amplifiers and Legacy Signal Generators for $1.5 million (see Note 10, Sale of Product Lines). As of March 26, 2016, the Company had received $375,000 from Spanawave under the agreement. The Company is entitled to receive another $375,000 between July and September 2016, the final installment of $750,000 is expected to be paid between July and December 2016. Proceeds from the asset sale will be used for working capital and general corporate purposes. ● In the first quarter of fiscal 2016, the Company’s Microsource business unit also finalized a multiyear $10.0 million YIG production order (“YIG Production Order”). The Company expects to start shipping the YIG Production Order in the fall of 2016. ● In April of 2016, Microsource received a $4.5 million YIG RADAR filter order for the same fighter jet platform, which the Company expects to ship throughout fiscal 2017. This was a $1.5 million increase compared to the order received in fiscal 2016 for the same platform. In June 2016, the Gigatronics Division also received a $3.3 million order from the United States Navy for the Real-Time TEmS which the Company also expects to ship in the second half of fiscal 2017. ● To assist with the upfront purchases of inventory required for future product deliveries, the Company entered into advance payment arrangements with two large customers, whereby the customers reimburse the Company for raw material purchases prior to the shipment of the finished products. In fiscal 2016, the Company entered into advance payment arrangements totaling $3.9 million. The Company will continue to seek similar terms in future agreements with these customers and other customers. Management will continue to review all aspects of the business in an effort to improve cash flow and reduce costs and expenses, while continuing to invest, to the extent possible, in new product development for future revenue streams. Management will also continue to seek additional working capital through debt, equity financing or possible product line sales, however there are no assurances that such financings or sales will be available at all, or on terms acceptable to the Company. The current year losses has had a significant negative impact on the financial condition of the Company and raise substantial doubt about the Company’s ability to continue as a going concern. The Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern and do not include any adjustments that might result if the Company were unable to do so.

Note 3 - Cash and Cash-Equivale

Note 3 - Cash and Cash-Equivalents	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	3 Cash and Cash-Equivalents Cash and cash-equivalents of $1.3 million and $1.2 million at March 26, 2016 and March 28, 2015, respectively, consisted of demand deposits with a financial institution that is a member of the Federal Deposit Insurance Corporation (FDIC). At March 26, 2016, $1.0 million of the Company’s demand deposits exceeded FDIC insurance limits.

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Inventory Disclosure [Text Block]	4 Inventories Inventories, net of reserves, consisted of the following: March 26, March 28, (Dollars in thousands) 2016 201 5 Raw materials $ 3,489 $ 1,631 Work-in-progress 2,156 1,598 Finished goods 2 15 Demonstration inventory 47 121 Total $ 5,694 $ 3,365

Note 5 - Property, Plant and Eq

Note 5 - Property, Plant and Equipment, net	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5 Property, Plant and Equipment, net Property, plant and equipment, net is comprised of the following: March 26, March 28, (Dollars in thousands) 2016 201 5 Leasehold improvements $ 327 327 Machinery and equipment 4,604 4,334 Computer and software 647 459 Furniture and office equipment 121 121 5,699 5,241 Less: accumulated depreciation and amortization (4,862 ) (4,523 ) Total $ 837 $ 718

Note 6 - Software Development C

Note 6 - Software Development Costs	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	6 Software Development Costs On September 3, 2015, the Company entered into a software development agreement with a major aerospace and defense company whereby the aerospace company would develop and license its simulation software to the Company. The simulation software (also called Open Loop Simulator or OLS technology) is currently the aerospace company’s intellectual property. The OLS technology generates threat simulations and enables various hardware to generate signals for performing threat analysis on systems under test. The Company intends to license the OLS software as a bundled or integrated solution with its Advanced Signal Generator system. The Company is obligated to pay the aerospace company software development costs and fees for OLS of $919,000 in the aggregate, which is payable in monthly installments as the work is performed by the aerospace company through August 2016. The OLS technology is a perpetual license agreement that may be terminated by the Company at any time as long as the Company provides a notice to the aerospace company and pays for the development costs incurred through the notice termination date. The Company is also obligated to pay royalties to the aerospace company on net sales of its Advanced Signal Generator product sold with the OLS software equal to a percentage of net sales price of each ASG system sold and subject to certain minimums. The Company expenses research and development costs as they are incurred. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. Capitalized software costs for the fiscal year ended March 26, 2016 were $876,000. The Company intends to begin amortizing the costs of capitalized software to cost of sales once the product is released to its customers.

Note 7 - Accounts Receivable Li

Note 7 - Accounts Receivable Line of Credit	12 Months Ended
	Mar. 26, 2016
Bridge Bank [Member]
Notes to Financial Statements
Debt Disclosure [Text Block]	7 Accounts Receivable Line of Credit On June 1, 2015 the Company entered into a $2.5 million Revolving Accounts Receivable Line of Credit agreement with Bridge Bank. The credit facility agreement replaced the line of credit with Silicon Valley Bank which expired April 15, 2015. The agreement provides for a maximum borrowing capacity of $2.5 million of which $2.0 million is subject to a borrowing base calculation and $500,000 is non-formula based. The loan is secured by all assets of the Company including intellectual property and general intangibles and provides for a borrowing capacity equal to 80% of eligible accounts receivable. The loan matures on May 6, 2017 and bears an interest rate, equal to 1.5% over the bank’s prime rate of interest (which was 3.5% March 26, 2016 resulting in an interest rate of 5.0%). Interest is payable monthly with principal due upon maturity. The Company paid a commitment fee of $12,500, and an additional $12,500 is due in May 2016. The loan agreement contains financial and non-financial covenants that are customary for this type of lending and includes a covenant to maintain an asset coverage ratio of at least 135% (defined as unrestricted cash and cash equivalents maintained with Bridge Bank, plus eligible accounts receivable aged less than 90 days from the invoice date, divided by the total amount of outstanding principal of all obligations under the loan agreement). As of March 26, 2016, the Company was in compliance with all the financial covenants under the agreement. The line of credit requires a lockbox arrangement, which provides for receipts to be swept daily to reduce borrowings outstanding at the discretion of Bridge Bank. This arrangement, combined with the existence of the subjective acceleration clause in the line of credit agreement, necessitates the line of credit be classified as a current liability on the balance sheet. The acceleration clause allows for amounts due under the facility to become immediately due in the event of a material adverse change in the Company’s business condition (financial or otherwise), operations, properties or prospects, or ability to repay the credit based on the lender's judgment. As of March 26, 2016, the Company’s total outstanding borrowings and remaining borrowing capacity under the Bridge Bank line of credit were $800,000 and $906,000, respectively.

Note 8 - Term Loan, Revolving L

Note 8 - Term Loan, Revolving Line of Credit and Warrants	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	8 Term Loan, Revolving Line of Credit and Warrants On March 13, 2014 the Company entered into a three year, $2.0 million term loan agreement with PFG under which the Company received $1.0 million on March 14, 2014. Pursuant to the agreement, the Company had the ability to borrow an additional $1.0 million following the Company’s achievement of certain performance milestones which included achieving $7.5 million in net sales during the first half of fiscal 2015 and two consecutive quarters of net income greater than zero during fiscal 2015. On June 16, 2014, the Company amended its loan agreement with PFG (the “Amendment”). Under the terms of the Amendment, PFG made a revolving credit line available to Giga-tronics in the amount of $500,000, and the Company borrowed the entire amount on June 17, 2014. The revolving line had a thirty-three month term. The Amendment reduced the future amount potentially available for the Company to borrow under the PFG Loan agreement from $1.0 million to $500,000. The interest on the PFG revolving credit line was fixed, calculated on a daily basis at a rate of 12.50% per annum. The Company was allowed to prepay the loan at any time prior to its March 13, 2017 maturity date without a penalty. On June 3, 2015, the Company further amended its loan agreement with PFG (the “Second Amendment”). The Second Amendment cancelled the Company’s $500,000 of borrowing availability under the June 2014 Amendment and required the Company to pay PFG $150,000 towards its existing $500,000 outstanding balance under the revolving line of credit, which the Company paid in July 2015. The Company also agreed to pay PFG an additional $10,000 per month towards its remaining credit line balance until repaid, followed by like payments towards its term loan balance until repaid. As of March 26, 2016, the $500,000 borrowed with the June 2014 Amendment had been fully repaid. Interest on the initial $1.0 million term loan is fixed at 9.75% and required monthly interest only payments during the first six months of the agreement followed by monthly principal and interest payments over the remaining thirty months. The Company may prepay the loan at any time prior to maturity by paying all future scheduled principal and interest payments. As of March 26, 2016, the Company’s total outstanding debt associated with the initial PFG loan was $400,000. The PFG Loan is secured by all of the assets of the Company under a lien that is junior to the Bridge Bank debt described in Note 7, and limits borrowing under the Bridge Bank credit line limit to $2.5 million. The Company paid a loan fee of $30,000 upon the initial draw (“First Draw”) and $15,000 for the June 2014 Amendment. The loan fees paid are recorded as prepaid expenses and amortized to interest expense over the remaining term of the PFG amended loan agreement, although the loan fee for the June 2014 Amendment was fully amortized because that portion of the PFG loan was fully repaid as March 26, 2016. The future payments under the initial loan and all the Amendments, were $400,000 in principal payments and $17,000 in interest as of March 26, 2016, all of which is due during fiscal year 2017 since the second Amendment described above requires an accelerated repayment schedule which should fully repay the loan in January 2017. The loan agreement contains financial covenants associated with the Company achieving minimum quarterly net sales and maintaining a minimum monthly shareholders’ equity. In the event of default by the Company, all or any part of the Company’s obligation to PFG could become immediately due. As of March 26, 2016, the Company was in compliance with all the financial covenants under the agreement. The loan agreement also initially provided for the issuance of warrants convertible into 300,000 shares of the Company’s common stock, of which 180,000 were exercisable upon receipt of the initial $1.0 million from the First Draw, 80,000 became exercisable with the First Amendment and 40,000 were cancelled as a result of the Second Amendment. Each warrant issued under the loan agreement has a term of five years and an exercise price of $1.42 which was equal to the average NASDAQ closing price of the Company’s common stock for the ten trading days prior to the First Draw. If the warrants are not exercised before expiration on March 13, 2019, the Company would be required to pay PFG $150,000 and $67,000 as settlement for warrants associated with the First Draw and the Amendment, respectively. The warrants could be settled for cash at an earlier date in the event of any acquisition or other change in control of the Company, future public issuance of Company securities or liquidation (or substantially similar event) of the Company. The Company currently has no definitive plans for any of the aforementioned events, and as a result, the cash payment date is estimated to be the expiration date unless warrants are exercised before then. The warrants have the characteristics of both debt and equity and are accounted for as a derivative liability measured at fair value each reporting period with the change in fair value recorded in earnings. The initial fair value of the warrants associated with the First Draw and Amendment were $173,000 and $168,000, respectively. As of March 26, 2016, the estimated fair values of the derivative liabilities associated with the warrants issued in connection with the First Draw and Amendment were $212,000 and $141,000, respectively, for a combined value of $353,000. As of March 28, 2015, the estimated fair value of the derivative liability associated with the warrant issued in connection with the First Draw and Amendment was $235,000 and $106,000, respectively for a combined value of $341,000, of which $89,000 was reported as part of the PFG Loan on the balance sheet. The change in the fair value of the warrant liability totaled $12,000 for the fiscal year ended March 26, 2016 and is reported in the accompanying statement of operations as a loss on adjustment of derivative liability to fair value. The initial $1.0 million in proceeds under the term loan agreement were allocated between the PFG Loan and the warrants based on their relative fair values on the date of issuance which resulted in initial carrying values of $822,000 and $178,000, respectively. The resulting discount of $178,000 on the PFG Loan is being accreted to interest expense under the effective interest method over the three-year term of the PFG Loan. The proceeds from the $500,000 credit line issued in connection with the Amendment were allocated between the PFG Loan and the warrants based on their relative fair values on the date of issuance which resulted in initial carrying values of $365,000 and $135,000, respectively. The resulting discount of $135,000 on the PFG Loan was being accreted to interest expense under the effective interest method over the remaining term of the PFG Loan, and as of March 26,2016 had been fully accreted since the $500,000 from the Amendment had been fully repaid. For the fiscal years ended March 26, 2016 and March 28, 2015, the Company recorded accretion of discount expense associated with the warrants issued with the PFG Loan of $165,000 and $152,000, respectively.

Note 9 - Fair Value

Note 9 - Fair Value	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	9 Fair Value Pursuant to the accounting guidance for fair value measurement and its subsequent updates, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The accounting guidance establishes a hierarchy for inputs used in measuring fair value that minimizes the use of unobservable inputs by requiring the use of observable market data when available. Observable inputs are inputs that market participants would use in pricing the asset or liability based on active market data. Unobservable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances. The fair value hierarchy is broken down into the three input levels summarized below: • Level 1 • Level 2 • Level 3 The carrying amounts of the Company’s cash and cash-equivalents and line of credit approximate their fair values at each balance sheet date due to the short-term maturity of these financial instruments, and generally result in inputs categorized as Level 1 within the fair value hierarchy. The fair values of term debt are based on the present value of expected future cash flows and assumptions about current interest rates and the creditworthiness of the Company, and generally result in inputs categorized as Level 3 within the fair value hierarchy. At March 26, 2016 and March 28, 2015, the carrying amounts of the Company’s term debt totaled $379,000 and $1.1 million, respectively and the estimated fair value totaled $384,000 and $1.2 million, respectively. The fair value was calculated using a discounted cash flow model and utilized a 20% and 18% discount rate, respectively. The rates are commensurate with market rates given the remaining term, principal repayment schedule, the Company’s creditworthiness and outstanding loan balance. The Company’s derivative warrant liability is measured at fair value on a recurring basis and is categorized as Level 3 in the fair value hierarchy. The derivative warrant liability is valued using a Monte Carlo simulation model, which used the following assumptions as of March 26, 2016: (i) the remaining expected life of 3.0 years, (ii) the Company’s historical volatility rate of 115.1%, (iii) risk-free interest rate of 1.05%, and (iv) a discount rate of twenty percent. The aforementioned derivative warrant liability is the Company’s only asset and liability recognized and measured at fair value on a recurring or non-recurring basis and was follows: Fair Value Measurements as of Mar. 26, 2016 (In Thousands) : Level 1 Level 2 Level 3 Warrant Liability $ — — $ 353 Total $ — — $ 353 Fair Value Measurements as of March 28, 2015 ( In Thousands): Level 1 Level 2 Level 3 Warrant Liability $ — — $ 341 Total $ — $ — $ 341 There were no transfers between Level 1, Level 2 or Level 3 for the fiscal years ended March 26, 2016 and March 28, 2015. The table below summarizes changes in gains and losses recorded in earnings for Level 3 assets and liabilities that are still held at March 26, 2016: Years Ended (In thousands) Mar. 26, 201 6 Mar. 2 8 , 201 5 Warrant liability at beginning of year $ 341 $ 173 Additional warrant liability from warrants issued with June 2014 Amendment — 168 Losses on adjustment of warrant liability to fair value 12 — Warrant liability at end of period $ 353 $ 341 There were no assets measured at fair value on a recurring basis and there were no assets or liabilities measured on a non-recurring basis at December 26, 2015 and March 28, 2015. The following table presents quantitative information about recurring Level 3 fair value measurements at March 26, 2015 and March 28, 2015: March 26, 2016 Valuation Technique(s) Unobservable Input Warrant liability Monte Carlo Discount rate 20% March 28, 2015 Valuation Techniques(s) Unobservable Input Warrant liability Black Scholes Merton with discounted cash flow Discount rate 18% The discount rate of twenty percent is management’s estimate of the cost of capital given the Company’s credit worthiness. A significant increase in the discount rate would significantly decrease the fair value, but the magnitude of this decrease would be less significant in a scenario where the Company’s stock price is significantly higher than the exercise price since the holder’s option to take a cash payment at maturity represents a smaller component of the total fair value when the Company’s stock price is higher. The Monte Carlo simulation model simulated the Company’s stock price through the maturity date of March 31, 2019. At the end of the simulated period, the value of the warrant was determined based on the greater of (1) the net share settlement value, (2) the net exercise value, or (3) the fixed cash put value.

Note 10 - Sale of Product Lines

Note 10 - Sale of Product Lines	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	10 Sale of Product Lines On December 15, 2015, the Company entered into an Asset Purchase Agreement with Spanawave, whereby Spanawave agreed to purchase the Giga-tronics’ Division product lines for its Power Meters, Amplifiers and Legacy Signal Generators for $1.5 million. The product lines will transfer to Spanawave sequentially in six phases beginning with certain sensor and amplifier products effective the fourth quarter of fiscal 2016, with the final product line transfer (legacy Signal Generators) estimated to be completed by December 2016. As of March 26, 2016, the Company had received $375,000 in connection with the initiation of data transfer to Spanawave for phases 1 through 5, this amount is included in other current liabilities in the consolidated financial statements. No gain was recognized in fiscal 2016 as the Company had not fully completed the asset transfer as required by the provisions of the agreement and final acceptance by Spanawave was pending. The Company is entitled to receive another $375,000 between July and September 2016 upon the initiation of the last phase. The final installment of $750,000 is expected to be paid between July and December 2016. In addition, the Company will sell to Spanawave existing inventory for these products in phases. The Company will continue to manufacture the related products until the respective product line transfer is complete. These product lines accounted for total revenues of $1.7 million and $2.7 million respectively, for the fiscal years ended March 26, 2016 and March 28, 2015. Due to the low profit margins on these product lines, the contribution to pre-tax operating results for the fiscal years ended March 26, 2016 and March 28, 2015 were immaterial to the consolidated financial statements.

Note 11 - Selling and Advertisi

Note 11 - Selling and Advertising Expenses	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Other Operating Income and Expense [Text Block]	11 Selling and Advertising Expenses Selling expenses consist primarily of salaries to employees and commissions paid to various sales representatives and marketing agencies. Commission expense totaled $172,000 and $237,000 for fiscal 2016 and 2015, respectively. Advertising costs, which are expensed as incurred, totaled $123,000 and $7,000 for fiscal 2016 and 2015, respectively.

Note 12 - Significant Customers

Note 12 - Significant Customers and Industry Segment Information	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	12 Significant Customers and Industry Segment Information The Company has two reportable segments: Giga-tronics Division and Microsource. Giga-tronics Division produces a broad line of test and measurement equipment used in the development, test and maintenance of wireless communications products and systems, flight navigational equipment, electronic defense systems and automatic testing systems and designs, manufactures, and markets a line of switching devices that link together many specific purpose instruments that comprise automatic test systems. Microsource develops and manufactures a broad line of Yttrium, Iron and Garnet (YIG) tuned oscillators, filters and microwave synthesizers, which are used in a wide variety of microwave instruments or devices. The accounting policies for the segments are the same as those described in the "Summary of Significant Accounting Policies". The Company evaluates the performance of its segments and allocates resources to them based on earnings before income taxes. Segment net sales include sales to external customers. Inter-segment activities are eliminated in consolidation. Assets include accounts receivable, inventories, equipment, cash, deferred income taxes, prepaid expenses and other long- term assets. The Company accounts for inter-segment sales and transfers at terms that allow a reasonable profit to the seller. During the periods reported there were no significant inter-segment sales or transfers. The Company's reportable operating segments are strategic business units that offer different products and services. They are managed separately because each business utilizes different technology and requires different accounting systems. The Company’s chief operating decision maker is considered to be the Company’s Chief Executive Officer (“CEO”). The CEO reviews financial information presented on a consolidated basis accompanied by disaggregated information about revenues and pre-tax income or loss by operating segment. The tables below present information for the fiscal years ended in 2016 and 2015. March 26, 201 6 (Dollars in thousands) Giga-tronics Division Microsource Total Revenue $ 8,679 $ 5,917 $ 14,596 Interest expense, net 383 — 383 Depreciation and amortization 301 20 321 Capital expenditures 192 — 192 Income/(Loss) before income taxes (4,119 ) 17 (4,102 ) Assets 8,068 3,134 11,202 March 28, 201 5 (Dollars in thousands) Giga-tronics Division Microsource Total Revenue $ 9,123 $ 9,329 $ 18,452 Other expense 1,386 — 1,386 Interest expense, net 406 — 406 Depreciation and amortization 277 34 311 Capital expenditures 81 — 81 Income/(Loss) before income taxes (3,068 ) 1,442 (1,626 ) Assets 6,103 1,951 8,054 The Company’s Giga-tronics Division and Microsource segments sell to agencies of the U.S. government and U.S. defense- related customers. In fiscal 2016 and 2015, U.S. government and U.S. defense-related customers accounted for 71% and 69% of sales, respectively. During fiscal 2016, the Boeing Company accounted for 32% of the Company’s consolidated revenues at March 26, 2016 and was included in the Microsource segment. A second customer, DFAS accounted for 11% of the Company’s consolidated revenues at March 26, 2016 was included in the Giga-tronics Division reporting segment. During fiscal 2015, Lockheed Martin accounted for 28% of the Company’s consolidated revenues at March 28, 2015 and was included in the Microsource segment. A second customer, the Boeing Company accounted for 23% of the Company’s consolidated revenues at March 28, 2015 and was also included in the Microsource segment. A third customer, DFAS accounted for 14% of the Company’s consolidated revenues during fiscal 2015 and was included in the Giga-tronics Division reporting segment. Export sales accounted for 4% and 8% of the Company’s sales in fiscal 2016 and 2015, respectively. Export sales by geographical area for these fiscal years are shown below: (Dollars in thousands) March 26 , 201 6 March 2 8 , 201 5 Americas $ 10 $ 26 Europe 326 179 Asia 140 1,085 Rest of world 122 177 Total $ 598 $ 1,467

Note 13 - Loss Per Common Stock

Note 13 - Loss Per Common Stock	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	13 Loss per Common Share Net loss and common shares used in per share computations for the fiscal years ended March 26, 2016 and March 28, 2015 are as follows: (In thousands except per-share data) March 2 6, 201 6 March 2 8 , 201 5 Net loss $ (4,104 ) $ (1,673 ) Weighted average: Common shares outstanding 6,941 5,279 Potential common shares — — Common shares assuming dilution 6,941 5,279 Loss per common share – basic $ (0.59 ) $ (0.32 ) Loss per common share – diluted $ (0.59 ) $ (0.32 ) Stock options not included in computation that could potentially dilute EPS in the future 1,592 1,727 Restricted stock awards not included in computation that could potentially dilute EPS in the future — 482 Convertible preferred stock not included in computation that could potentially dilute EPS in the future 1,853 1,853 Warrants not included in computation that could potentially dilute EPS in the future 3,737 1,368 The stock options, restricted stock, convertible preferred stocks and warrants not included in the computation of diluted earnings per share (EPS) for the fiscal years ended March 26, 2016 and March 28, 2015 is a result of the Company’s net loss and, therefore, the effect of these instruments would be anti-dilutive.

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14 Income Taxes Following are the components of the provision for income taxes: Fiscal years ended (in thousands) March 26, 2016 March 28, 2015 Current Federal $ — $ — State 2 47 2 47 Deferred Federal (1,297 ) 210 State 215 391 (1,082 ) 601 Change in liability for uncertain tax positions 13 23 Change in valuation allowance (1,069 ) (624 ) Provision for income taxes $ 2 $ 47 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are as follows: Fiscal years ended (In thousands) March 26 , 201 6 March 2 8 , 201 5 Net operating loss carryforwards $ 15,065 $ 13,657 Income tax credits 296 306 Inventory reserves and additional costs capitalized 1,935 1,974 Accrued vacation 131 133 Deferred rent 44 95 Non-qualified stock options and restricted stock (10 ) 247 Other 68 48 Total deferred tax assets 17,529 16,460 Valuation allowance (17,529 ) (16,460 ) Net deferred tax assets $ — $ — The following summarizes the difference between the income tax expense and the amount computed by applying the statutory federal income tax rate of 34% to income before income tax. The items comprising these differences consisted of the following for the fiscal years ended March 26, 2016 and March 28, 2015: Fiscal years ended (In thousands except percentages) March 26, 2016 March 28, 2015 Statutory federal income tax (benefit) $ (1,395 ) 34.0 % $ (553 ) 34.0 % Valuation allowance 1,069 (26.1 ) (624 ) 38.4 State income tax, net of federal benefit (239 ) 5.8 (95 ) 5.8 Net operating loss expiration 451 (11.0 ) 861 (53.0 ) Non tax-deductible expenses 107 (2.6 ) 593 (36.5 ) Tax credits (35 ) 0.9 (187 ) 11.5 Liability for uncertain tax positions 13 (0.3 ) 23 (1.4 ) Other 31 (0.8 ) 29 (1.8 ) Effective income tax $ 2 (0.1 ) $ 47 (3.0% ) The increase in valuation allowance from March 28, 2015 to March 26, 2016 was $1.1 million. As of March 26, 2016, the Company had pre-tax federal net operating loss carryforwards of $40.5 million and state net operating loss carryforwards of $21.9 million available to reduce future taxable income. The federal and state net operating loss carryforwards begin to expire from fiscal 2023 through 2036 and from 2016 through 2036, respectively. Utilization of net operating loss carryforwards may be subject to annual limitations due to certain ownership change limitations as required by Internal Revenue Code Section 382. The federal income tax credits begin to expire from 2023 through 2036 and state income tax credit carryforwards are carried forward indefinitely. The Company has recorded a valuation allowance to reflect the estimated amount of deferred tax assets, which may not be realized. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income during the periods in which those temporary differences become deductible. Management considers both positive and negative evidence and tax planning strategies in making this assessment. As of March 26, 2016, the Company recorded unrecognized tax benefits of $106,000 related to uncertain tax positions. The unrecognized tax benefit is netted against the noncurrent deferred tax asset on the Consolidated Balance Sheet. The Company has not recorded a liability for any penalties or interest related to the unrecognized tax benefits. The Company files U.S federal and California state income tax returns. The Company is generally no longer subject to tax examinations for years prior to the fiscal year 2012 for federal purposes and fiscal year 2011 for California purposes, except in certain limited circumstances. The Company does have a California Franchise Tax Board audit that is currently in process. The Company is working with the California Franchise Tax Board to resolve all audit issues and does not believe any material taxes or penalties are due. However, as a result of the ongoing examination, the Company eliminated certain income tax credit carryovers. The write-off of these income tax credit carryovers did not have a significant impact on total income tax expense as the majority had an uncertain tax position reserve with the balance having a full valuation allowance against the deferred tax asset. A reconciliation of the beginning and ending amount of the liability for uncertain tax positions, excluding potential interest and penalties, is as follows: (In thousands) Fiscal Year 201 6 Fiscal Year 201 5 Balance as of beginning of year $ 93 $ 70 Additions based on current year tax positions 13 23 (Reductions) additions for prior year tax positions — — Balance as of end of year $ 106 $ 93 The total amount of interest and penalties related to unrecognized tax benefits at March 26, 2016 is not material. The amount of tax benefits that would impact the effective rate, if recognized, is not expected to be material. The Company does not anticipate any significant changes with respect to unrecognized tax benefits within next twelve (12) months.

Note 15 - Share-based Compensat

Note 15 - Share-based Compensation and Employee Benefit Plans	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	15 Share-based Compensation and Employee Benefit Plans Share-based Compensation Stock Options The weighted average grant date fair value of stock options granted during the fiscal years ended March 26, 2016 and March 28, 2015 was $1.04 and $1.66, respectively, and was calculated using the following weighted-average assumptions: Fiscal years ended March 26, 2016 March 28, 2015 Dividend yield — — Expected volatility 98 % 92 % Risk-free interest rate 1.55 % 1.61 % Expected term (years) 8.36 8.34 A summary of the changes in stock options outstanding for the fiscal years ended March 26, 2016 and March 28, 2015 is presented below: Weighted Weighted Average (Dollars in thousands except share prices) Shares Average Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at March 29, 2014 1,738,750 $ 1.53 6.8 $ 113 Granted 306,500 2.01 Exercised 90,000 1.80 Forfeited / Expired 228,275 1.81 Outstanding at March 28, 2015 1,726,975 $ 1.57 6.9 $ 219 Granted 35,000 1.22 Exercised 48,550 1.59 Forfeited / Expired 121,225 2.15 Outstanding at March 26, 2016 1,592,200 $ 1.52 6.8 $ 69 Exercisable at March 26, 2016 900,350 $ 1.47 6.4 $ 41 At March 26, 2016, expected to vest in the future 467,071 $ 1.58 7.4 $ 15 As of March 26, 2016, there was $414,000 of total unrecognized compensation cost related to non-vested options granted under the 2005 Plan and outside of the 2005 Plan. That cost is expected to be recognized over a weighted average period of 2.4 years and will be adjusted for subsequent changes in estimated forfeitures. There were 419,050 and 280,650 options vested during the fiscal years ended March 26, 2016 and March 28, 2015 respectively. The total fair value of options vested during the fiscal years ended March 26, 2016 and March 28, 2015 was $104,000 and $120,000, respectively. Cash received from the exercise of stock options during fiscal 2016 and fiscal 2015 was $77,000 and $163,000, respectively. Share based compensation cost recognized in operating results for the fiscal years ended March 26, 2016 and March 28, 2015 totaled $403,000 and $370,000, respectively. Restricted Stock The Company granted 432,000 shares of restricted stock during fiscal 2015 to certain members of the Board of Directors in lieu of cash fees for services performed in fiscal 2015 and fiscal 2016. These restricted stock fully vested in fiscal 2016 and the vesting date fair value totaled $761,000. The weighted average grant date fair value was $2.11. The restricted stock awards are considered fixed awards as the number of shares and fair value at the grant date is amortized over the requisite service period net of estimated forfeitures. Compensation cost recognized for restricted stock awards for fiscal 2016 and fiscal 2015 totaled $522,000 and $457,000, respectively. A summary of the changes in non-vested restricted stock awards outstanding for the fiscal years ended March 26, 2016 and March 28, 2015 is presented below: Shares Weighted Average Grant Date Fair Value Non-vested at March 29, 2014 121,500 $ 1.39 Granted 432,000 2.11 Vested 71,500 1.53 Forfeited or cancelled — — Non-vested at March 28, 2015 482,000 $ 2.02 Granted — — Vested 482,000 2.02 Forfeited or cancelled — — Non-vested at March 26, 2016 — $ — 401(k) Plans

Note 16 - Commitments and Conti

Note 16 - Commitments and Contingencies	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	16 Commitments and Contingencies The Company leases a 47,300 square foot facility located in San Ramon, California that expires in December 31, 2016. All of the Company’s operations are in the San Ramon facility as of March 26, 2016. The Company also leases certain other equipment under operating leases. Total future minimum lease payments under these leases are as follows. Fiscal year (Dollars in thousands) Fiscal year (Dollars in thousands) 2017 529 2018 6 2019 6 2020 6 Thereafter 6 Total $ 553 The aggregate rental expense was $677,000 and $654,000 in fiscal 2016 and 2015, respectively. The Company leases certain equipment under capital leases that expire through May 2021. Capital leases with costs totaling $249,000 and $319,000 are reported net of accumulated depreciation of $32,000 and $60,000 at March 26, 2016 and March 28, 2015, respectively. Total future minimum lease payments under these capital leases are as follows. Fiscal year (Dollars in thousands) Principal Interest Total 2017 $ 44 $ 25 $ 69 2018 50 19 69 2019 52 12 64 2020 40 5 45 2021 23 1 24 Total $ 209 $ 62 $ 271 The Company is committed to purchase certain inventory under non-cancelable purchase orders. As of March 26, 2016, total non–cancelable purchase orders were approximately $2.3 million and are scheduled to be delivered to the Company at various dates through March 2017.

Note 17 - Warranty Obligations

Note 17 - Warranty Obligations	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Product Warranty Disclosure [Text Block]	17 Warranty Obligations The Company records a liability in cost of sales for estimated warranty obligations at the date products are sold. Adjustments are made as new information becomes available. The following provides a reconciliation of changes in the Company’s warranty reserve. The Company provides no other guarantees. (In thousands) March 26, 201 6 March 28, 201 5 Balance as of beginning of year $ 76 $ 61 Provision, net 55 81 Warranty costs incurred (71 ) (66 ) Balance as of end of year $ 60 $ 76

Note 18 - Private Placement Off

Note 18 - Private Placement Offering	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Private Placement Offering [Text Block]	18 Private Placement Offering On January 19, 2016, the Company entered into a Securities Purchase Agreement for the sale of 2,787,872 Units, each consisting of one share of common stock and a warrant to purchase 0.75 shares of common stock, to approximately 20 private investors. The purchase price for each Unit was $1.24375. Gross proceeds were approximately $3.5 million. Net proceeds to the Company after fees was approximately $3.1 million. The portion of the purchase price attributable to the common shares included in each Unit was $1.15, the consolidated closing bid price for the Company’s common stock on January 15, 2016. The warrant price was $.09375 per Unit (equivalent to $0.125 per whole warrant share), with an exercise price of $1.15 per share. The term of the warrants is five years from the date of completion of the transaction. Emerging Growth Equities, Ltd also received warrants to purchase 292,727 shares of common stock at an exercise price of $1.15 per share as part of its consideration for serving as placement agent in connection with the private placement.

Note 19 - Series B, C, D Conver

Note 19 - Series B, C, D Convertible Voting Perpetual Preferred Stock and Warrants	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Preferred Stock [Text Block]	19 Series B, C, D Convertible Voting Perpetual Preferred Stock and Warrants On November 10, 2011, the Company received $2,199,000 in cash proceeds from Alara Capital AVI II, LLC, a Delaware limited liability company (the “Investor”), an investment vehicle sponsored by Active Value Investors, LLC, under a Securities Purchase Agreement entered into on October 31, 2011. Under the terms of the Securities Purchase Agreement, the Company issued 9,997 shares of its Series B Convertible Voting Perpetual Preferred Stock (“Series B Preferred Stock”) to the Investor at a price of $220 per share. The Company has recorded $2.0 million as Series B Preferred Stock on the consolidated balance sheet which is net of stock offering costs of approximately $202,000 and represents the value attributable to both the convertible preferred stock and warrants issued to the Investor. After considering the value of the warrants, the effective conversion price of the preferred stock was greater than the common stock price on date of issue and therefore no beneficial conversion feature was present. On February 19, 2013, the Company entered into a Securities Purchase Agreement pursuant to which it agreed to sell 3,424.65 shares of its Series C Convertible Voting Perpetual Preferred Stock (“Series C Preferred Stock”) to the Investor, for aggregate consideration of $500,000, which is approximately $146.00 per share. The Company has recorded $457,000 as Series C Preferred Stock on the consolidated balance sheet, which is net of stock offering costs of approximately $43,000. As part of this transaction, the Company and the Investor agreed to reduce the number of shares exercisable under the previously issued warrant, and after considering the reduction in the value of the warrant, the effective conversion price of the preferred stock was greater than the common stock price on the date of issue and therefore no beneficial conversion feature was present. On July 8, 2013 the Company received $817,000 in net cash proceeds from the Investor under a Securities Purchase Agreement. The Company sold to the Investor 5,111.86 shares of its Series D Convertible Voting Perpetual Preferred Stock (Series D Preferred Stock) and a warrant to purchase up to 511,186 additional shares of common stock at the price of $1.43 per share. The allocation of the $858,000 in gross proceeds from issuance of Series D Preferred Stock based on the relative fair values resulted in an allocation of $498,000 (which was recorded net of $41,000 of issuance costs) to Series D Preferred Stock and $360,000 to Common Stock. In addition, because the effective conversion rate based on the $498,000 allocated to Series D Preferred Stock was $0.97 per common share which was less than the Company’s stock price on the date of issuance, a beneficial conversion feature was present at the issuance date. The beneficial conversion feature totaled $238,000 and was recorded as a reduction of common stock and an increase to accumulated deficit. Each share of Series B, Series C and Series D Preferred Stock is convertible into one hundred shares of the Company’s common stock. In connection with the preferred stock issuance described above, the Company issued to the investor warrants to purchase a total of 1,017,405 common shares at an exercise price of $1.43 per share. These warrants were exercised in February 2015, and May 2015 as discussed in Note 20, Exercise of Series C and Series D Warrants. The table below present information for the periods ended March 26, 2016 and March 28, 2015: Preferred Stock As of March 26, 2016 and March 28, 2015 Liquidation Designated Shares Shares Preference Shares Issued Outstanding (in thousands) Series B 10,000.00 9,997.00 9,997.00 $ 2,309 Series C 3,500.00 3,424.65 3,424.65 500 Series D 6,000.00 5,111.86 5,111.86 731 Total 19,500.00 18,533.51 18,533.51 $ 3,540

Note 20 - Exercise of Series C

Note 20 - Exercise of Series C and Series D Warrants	12 Months Ended
	Mar. 26, 2016
Notes to Financial Statements
Warrants [Text Block]	20 Exercise of Series C and Series D Warrants On February 16, 2015, the Company entered into a Securities Purchase Agreement and Warrant Agreement with Alara Capital AVI II, LLC (“Alara Capital”), an investment vehicle sponsored by AVI Partners, LLC (“AVI” ) (with both entities collectively referred to herein as “Alara”), in which the Company received total gross cash proceeds of approximately $1.5 million. Funds were received from Alara in separate closings dated February 16, 2015 and February 23, 2015 in which Alara exercised a total of 1,002,818 of its existing Series C and Series D warrants to purchase common shares, all of which had an exercise price of $1.43 per share for total cash proceeds of $1,434,000, which was recorded net of $42,000 of stock issuance costs. As part of the consideration for this exercise, the Company sold to Alara two new warrants to purchase an additional 898,634 and 194,437 common shares at an exercise price of $1.78 and $1.76 per share, respectively, for a total purchase price of $137,000 or $0.125 per share, The new warrants have a term of five years and may be paid in cash or through a cashless net share settlement. The Company and Alara amended the remaining 14,587 warrants as part of the February closings. On May 14, 2015, Alara exercised the remaining 14,587 warrants by acquiring 7,216 of shares of the Company’s common stock through a cashless net share settlement. The Company recorded the issuance of the new Warrants using their estimated fair value on the date of issuance. The Company estimated the fair value of the new Warrants using the Black-Scholes option valuation model with the following assumptions: expected term of 5 years, a risk-free interest rate of 1.54%, expected volatility of 90% and 0% expected dividend yield. The resulting $1.2 million from the issuance of the new Warrants was recorded as a charge to other expense in the fiscal year ended March 28, 2015.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 26, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
Fiscal Period, Policy [Policy Text Block]	Fiscal Year
Reclassification, Policy [Policy Text Block]	Reclassifications
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition and Deferred Revenue a. It is commensurate with either of the following: 1. The Company’s performance to achieve the milestone. 2. The enhancement of the value of the delivered item or items as a result of a specific outcome resulting from the Company's performance to achieve the milestone. b. It relates solely to past performance. c. It is reasonable relative to all of the deliverables and payment terms (including other potential milestone consideration) within the arrangement. Milestones for revenue recognition are agreed upon with the customer prior to the start of the contract and some milestones are based on product shipping while others are based on design review. In fiscal 2015 the Company’s Microsource business unit received a $6.5 million order from a major aerospace company for non-recurring engineering services to develop a variant of its high performance fast tuning YIG filters for an aircraft platform and to deliver a limited number of flight-qualified prototype hardware units (the “NRE Order”) which is being accounted for on a milestone basis. The Company considered factors such as estimated completion dates and product acceptance of the order prior to accounting for the NRE Order as milestone revenue. During the fiscal years ended March 26, 2016 and March 28, 2015, revenue recognized on a milestone basis were $1.0 million and $4.7 million, respectively. On certain contracts with several of the Company’s significant customers the Company receives payments in advance of manufacturing. Advanced payments are recorded as deferred revenue until the revenue recognition criteria described above has been met. Accounts receivable are stated at their net realizable value. The Company has estimated an allowance for uncollectable accounts based on analysis of specifically identified accounts, outstanding receivables, consideration of the age of those receivables, the Company’s historical collection experience, and adjustments for other factors management believes are necessary based on perceived credit risk. The activity in the allowance account for doubtful accounts is as follows for the years ended March 26, 2016 and March 28, 2015: (Dollars in thousands) March 2 6 , 201 6 March 28 , 201 5 Beginning balance $ 45 $ 44 Provisions for doubtful accounts — 1 Write-off of doubtful accounts — — Ending balance $ 45 $ 45
Standard Product Warranty, Policy [Policy Text Block]	Accrued Warranty
Inventory, Policy [Policy Text Block]	Inventories
Research and Development Expense, Policy [Policy Text Block]	Research and Development
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If such review indicates that the carrying amount of an asset exceeds the sum of its expected future cash flows on an undiscounted basis, the asset’s carrying amount would be written down to fair value. Additionally, the Company reports long-lived assets to be disposed of at the lower of carrying amount or fair value less cost to sell. As of March 26, 2016 and March 28, 2015, management believes there has been no impairment of the Company’s long-lived assets.
Derivatives, Policy [Policy Text Block]	Derivatives
Lease, Policy [Policy Text Block]	Deferred Rent
Income Tax, Policy [Policy Text Block]	Income Taxes The Company considers all tax positions recognized in its financial statements for the likelihood of realization. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the positions taken or the amounts of the positions that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above, if any, would be reflected as unrecognized tax benefits, as applicable, in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits as a component of the provision for income taxes in the consolidated statements of operations.
Product Development Costs, Policy [Policy Text Block]	Product Development Costs
Software Development Costs, Policy [Policy Text Block]	Software Development Costs
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-based Compensation The cash flows resulting from the tax benefits resulting from tax deductions in excess of the compensation cost recognized for those options (excess tax benefits) are classified as cash flows from financing in the statements of cash flows. These excess tax benefits were not significant for the Company for the fiscal years ended March 26, 2016 or March 28, 2015. In calculating compensation related to stock option grants, the fair value of each stock option is estimated on the date of grant using the Black-Scholes-Merton option-pricing model. The computation of expected volatility used in the Black-Scholes- Merton option-pricing model is based on the historical volatility of Giga-tronics’ share price. The expected term is estimated based on a review of historical employee exercise behavior with respect to option grants. The risk free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. Expected dividend yield was not considered in the option pricing formula since the Company has not paid dividends and has no current plans to do so in the future. The fair value of restricted stock awards is based on the fair value of the underlying shares at the date of the grant. Management makes estimates regarding pre-vesting forfeitures that will impact timing of compensation expense recognized for stock option and restricted stock awards.
Earnings Per Share, Policy [Policy Text Block]	Earnings or Loss Per Common Share
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income or Loss
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Financial Instruments and Concentration of Credit Risk
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments and Fair Value Measurements
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs In July 2015, the FASB issued ASU No, 2015-11, Inventory (Topic 330): “Simplifying the Measurement of Inventory” Inventory In August 2015, the FASB issued ASU 2015-14 – “ Revenue from Contracts with Customers” (Topic 606). ., Also in August 2015, the FASB issued ASU 2015-15 – “ Interest—Imputation of Interest (Subtopic 835-30) - Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”, Simplifying the Presentation of Debt Issuance Costs In November 2015, the FASB issued ASU 2015-17 – Income Taxes (Topic 740): “Balance Sheet Classification of Deferred Taxes”. In January 2016, the FASB issued ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02 (“ASU 2016-02”), Leases In March 2016, the FASB issued ASU 2016-06, Derivatives and Hedging Contingent Put and Call Options in Debt Instruments In March 2016, the FASB issued ASU 2016-09 (“ASU 2016-09”), Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606 )

Note 1 - Summary of Significa29

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Allowance for Credit Losses on Financing Receivables [Table Text Block]	(Dollars in thousands) March 2 6 , 201 6 March 28 , 201 5 Beginning balance $ 45 $ 44 Provisions for doubtful accounts — 1 Write-off of doubtful accounts — — Ending balance $ 45 $ 45

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Inventory, Current [Table Text Block]	March 26, March 28, (Dollars in thousands) 2016 201 5 Raw materials $ 3,489 $ 1,631 Work-in-progress 2,156 1,598 Finished goods 2 15 Demonstration inventory 47 121 Total $ 5,694 $ 3,365

Note 5 - Property, Plant and 31

Note 5 - Property, Plant and Equipment, net (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 26, March 28, (Dollars in thousands) 2016 201 5 Leasehold improvements $ 327 327 Machinery and equipment 4,604 4,334 Computer and software 647 459 Furniture and office equipment 121 121 5,699 5,241 Less: accumulated depreciation and amortization (4,862 ) (4,523 ) Total $ 837 $ 718

Note 9 - Fair Value (Tables)

Note 9 - Fair Value (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value Measurements as of Mar. 26, 2016 (In Thousands) : Level 1 Level 2 Level 3 Warrant Liability $ — — $ 353 Total $ — — $ 353 Fair Value Measurements as of March 28, 2015 ( In Thousands): Level 1 Level 2 Level 3 Warrant Liability $ — — $ 341 Total $ — $ — $ 341
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	Years Ended (In thousands) Mar. 26, 201 6 Mar. 2 8 , 201 5 Warrant liability at beginning of year $ 341 $ 173 Additional warrant liability from warrants issued with June 2014 Amendment — 168 Losses on adjustment of warrant liability to fair value 12 — Warrant liability at end of period $ 353 $ 341
Fair Value Inputs, Liabilities, Quantitative Information [Table Text Block]	March 26, 2016 Valuation Technique(s) Unobservable Input Warrant liability Monte Carlo Discount rate 20% March 28, 2015 Valuation Techniques(s) Unobservable Input Warrant liability Black Scholes Merton with discounted cash flow Discount rate 18%

Note 12 - Significant Custome33

Note 12 - Significant Customers and Industry Segment Information (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	March 26, 201 6 (Dollars in thousands) Giga-tronics Division Microsource Total Revenue $ 8,679 $ 5,917 $ 14,596 Interest expense, net 383 — 383 Depreciation and amortization 301 20 321 Capital expenditures 192 — 192 Income/(Loss) before income taxes (4,119 ) 17 (4,102 ) Assets 8,068 3,134 11,202 March 28, 201 5 (Dollars in thousands) Giga-tronics Division Microsource Total Revenue $ 9,123 $ 9,329 $ 18,452 Other expense 1,386 — 1,386 Interest expense, net 406 — 406 Depreciation and amortization 277 34 311 Capital expenditures 81 — 81 Income/(Loss) before income taxes (3,068 ) 1,442 (1,626 ) Assets 6,103 1,951 8,054
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	(Dollars in thousands) March 26 , 201 6 March 2 8 , 201 5 Americas $ 10 $ 26 Europe 326 179 Asia 140 1,085 Rest of world 122 177 Total $ 598 $ 1,467

Note 13 - Loss Per Common Sto34

Note 13 - Loss Per Common Stock (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(In thousands except per-share data) March 2 6, 201 6 March 2 8 , 201 5 Net loss $ (4,104 ) $ (1,673 ) Weighted average: Common shares outstanding 6,941 5,279 Potential common shares — — Common shares assuming dilution 6,941 5,279 Loss per common share – basic $ (0.59 ) $ (0.32 ) Loss per common share – diluted $ (0.59 ) $ (0.32 ) Stock options not included in computation that could potentially dilute EPS in the future 1,592 1,727 Restricted stock awards not included in computation that could potentially dilute EPS in the future — 482 Convertible preferred stock not included in computation that could potentially dilute EPS in the future 1,853 1,853 Warrants not included in computation that could potentially dilute EPS in the future 3,737 1,368

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal years ended (in thousands) March 26, 2016 March 28, 2015 Current Federal $ — $ — State 2 47 2 47 Deferred Federal (1,297 ) 210 State 215 391 (1,082 ) 601 Change in liability for uncertain tax positions 13 23 Change in valuation allowance (1,069 ) (624 ) Provision for income taxes $ 2 $ 47
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Fiscal years ended (In thousands) March 26 , 201 6 March 2 8 , 201 5 Net operating loss carryforwards $ 15,065 $ 13,657 Income tax credits 296 306 Inventory reserves and additional costs capitalized 1,935 1,974 Accrued vacation 131 133 Deferred rent 44 95 Non-qualified stock options and restricted stock (10 ) 247 Other 68 48 Total deferred tax assets 17,529 16,460 Valuation allowance (17,529 ) (16,460 ) Net deferred tax assets $ — $ —
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Fiscal years ended (In thousands except percentages) March 26, 2016 March 28, 2015 Statutory federal income tax (benefit) $ (1,395 ) 34.0 % $ (553 ) 34.0 % Valuation allowance 1,069 (26.1 ) (624 ) 38.4 State income tax, net of federal benefit (239 ) 5.8 (95 ) 5.8 Net operating loss expiration 451 (11.0 ) 861 (53.0 ) Non tax-deductible expenses 107 (2.6 ) 593 (36.5 ) Tax credits (35 ) 0.9 (187 ) 11.5 Liability for uncertain tax positions 13 (0.3 ) 23 (1.4 ) Other 31 (0.8 ) 29 (1.8 ) Effective income tax $ 2 (0.1 ) $ 47 (3.0% )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(In thousands) Fiscal Year 201 6 Fiscal Year 201 5 Balance as of beginning of year $ 93 $ 70 Additions based on current year tax positions 13 23 (Reductions) additions for prior year tax positions — — Balance as of end of year $ 106 $ 93

Note 15 - Share-based Compens36

Note 15 - Share-based Compensation and Employee Benefit Plans (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Fiscal years ended March 26, 2016 March 28, 2015 Dividend yield — — Expected volatility 98 % 92 % Risk-free interest rate 1.55 % 1.61 % Expected term (years) 8.36 8.34
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Weighted Average (Dollars in thousands except share prices) Shares Average Exercise Price Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at March 29, 2014 1,738,750 $ 1.53 6.8 $ 113 Granted 306,500 2.01 Exercised 90,000 1.80 Forfeited / Expired 228,275 1.81 Outstanding at March 28, 2015 1,726,975 $ 1.57 6.9 $ 219 Granted 35,000 1.22 Exercised 48,550 1.59 Forfeited / Expired 121,225 2.15 Outstanding at March 26, 2016 1,592,200 $ 1.52 6.8 $ 69 Exercisable at March 26, 2016 900,350 $ 1.47 6.4 $ 41 At March 26, 2016, expected to vest in the future 467,071 $ 1.58 7.4 $ 15
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Shares Weighted Average Grant Date Fair Value Non-vested at March 29, 2014 121,500 $ 1.39 Granted 432,000 2.11 Vested 71,500 1.53 Forfeited or cancelled — — Non-vested at March 28, 2015 482,000 $ 2.02 Granted — — Vested 482,000 2.02 Forfeited or cancelled — — Non-vested at March 26, 2016 — $ —

Note 16 - Commitments and Con37

Note 16 - Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Fiscal year (Dollars in thousands) 2017 529 2018 6 2019 6 2020 6 Thereafter 6 Total $ 553
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Fiscal year (Dollars in thousands) Principal Interest Total 2017 $ 44 $ 25 $ 69 2018 50 19 69 2019 52 12 64 2020 40 5 45 2021 23 1 24 Total $ 209 $ 62 $ 271

Note 17 - Warranty Obligations

Note 17 - Warranty Obligations (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	(In thousands) March 26, 201 6 March 28, 201 5 Balance as of beginning of year $ 76 $ 61 Provision, net 55 81 Warranty costs incurred (71 ) (66 ) Balance as of end of year $ 60 $ 76

Note 19 - Series B, C, D Conv39

Note 19 - Series B, C, D Convertible Voting Perpetual Preferred Stock and Warrants (Tables)	12 Months Ended
	Mar. 26, 2016
Notes Tables
Schedule of Stock by Class [Table Text Block]	Liquidation Designated Shares Shares Preference Shares Issued Outstanding (in thousands) Series B 10,000.00 9,997.00 9,997.00 $ 2,309 Series C 3,500.00 3,424.65 3,424.65 500 Series D 6,000.00 5,111.86 5,111.86 731 Total 19,500.00 18,533.51 18,533.51 $ 3,540

Note 1 - Summary of Significa40

Note 1 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Mar. 26, 2016USD ($)shares	Mar. 28, 2015USD ($)
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Concentration Risk, Percentage	52.00%	65.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of Major Customers	3	3
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | shares	2,850,000
Asset Impairment Charges	$ 0	$ 0
Capitalized Computer Software, Amortization	0
Capitalized Computer Software, Net	$ 876,000	0
Number of Major Customers	2
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year		6,500,000
Revenue Recognition, Milestone Method, Revenue Recognized	$ 1,000,000	4,700,000
Research and Development Expense	$ 2,806,000	$ 3,210,000

Note 1 - Activity in the Reserv

Note 1 - Activity in the Reserve Account (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Beginning balance	$ 45	$ 44
Provisions for doubtful accounts		$ 1
Write-off of doubtful accounts
Ending balance	$ 45	$ 45

Note 2 - Going Concern and Ma42

Note 2 - Going Concern and Management's Plan (Details Textual) - USD ($) $ / shares in Units, shares in Millions	Jan. 29, 2016	Dec. 15, 2015	Apr. 30, 2016	Sep. 30, 2016	Dec. 31, 2016	Aug. 31, 2016	Mar. 26, 2016	Mar. 28, 2015	Jun. 30, 2016	Jan. 15, 2016	Jun. 27, 2015
Bridge Bank [Member]
Line of Credit, Current							$ 800,000
Line of Credit Facility, Remaining Borrowing Capacity							906,000
Spanawave [Member] | Scenario, Forecast [Member]
Proceeds from Sales of Business, Affiliate and Productive Assets				$ 375,000	$ 750,000	$ 1,500,000
Spanawave [Member]
Proceeds from Sales of Business, Affiliate and Productive Assets		$ 1,500,000					375,000
Microsource [Member] | YIG Production Order [Member] | Subsequent Event [Member]
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Twelve Months			$ 4,500,000
Increase (Decrease) in Unbilled Receivables			$ 1,500,000
Microsource [Member] | YIG Production Order [Member]
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year											$ 10,000,000
Gigatronics Division [Member] | Real-Time TEmS [Member] | Subsequent Event [Member]
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Twelve Months									$ 3,300,000
Net Income (Loss) Attributable to Parent							(4,104,000)	$ (1,673,000)
Retained Earnings (Accumulated Deficit)							(24,035,000)	(19,931,000)
Working Capital							1,800,000	$ 3,000,000
Line of Credit, Current							800,000
Line of Credit Facility, Remaining Borrowing Capacity							906,000
Stock Issued During Period, Shares, New Issues	2.7
Proceeds from Issuance of Common Stock, Gross	$ 3,500,000
Proceeds from Issuance of Common Stock	$ 3,100,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	2.4
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.15									$ 1.15
Proceeds from Sales of Business, Affiliate and Productive Assets							375,000
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year								$ 6,500,000
Advance Payment Arrangements							$ 3,900,000

Note 3 - Cash and Cash-Equiva43

Note 3 - Cash and Cash-Equivalents (Details Textual) - USD ($)	Mar. 26, 2016	Mar. 28, 2015	Mar. 29, 2014
Cash and Cash Equivalents, at Carrying Value	$ 1,331,000	$ 1,170,000	$ 1,059,000
Cash, Uninsured Amount	$ 1,000,000

Note 4 - Inventories, Net of Re

Note 4 - Inventories, Net of Reserves (Details) - USD ($)	Mar. 26, 2016	Mar. 28, 2015
Raw materials	$ 3,489,000	$ 1,631,000
Work-in-progress	2,156,000	1,598,000
Finished goods	2,000	15,000
Demonstration inventory	47,000	121,000
Total	$ 5,694,000	$ 3,365,000

Note 5 - Property, Plant, and E

Note 5 - Property, Plant, and Equipment (Details) - USD ($)	Mar. 26, 2016	Mar. 28, 2015
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 327,000	$ 327,000
Machinery and Equipment [Member]
Property, plant, and equipment, gross	4,604,000	4,334,000
Computer Equipment [Member]
Property, plant, and equipment, gross	647,000	459,000
Furniture and Fixtures [Member]
Property, plant, and equipment, gross	121,000	121,000
Property, plant, and equipment, gross	5,699,000	5,241,000
Less: accumulated depreciation and amortization	(4,862,000)	(4,523,000)
Total	$ 837,000	$ 718,000

Note 6 - Software Development46

Note 6 - Software Development Costs (Details Textual) - USD ($)	Sep. 03, 2015	Mar. 26, 2016
OLS Development Costs [Member]
Research and Development Expense, Software (Excluding Acquired in Process Cost)	$ 919,000
Capitalized Software Development Costs for Software Sold to Customers		$ 876,000

Note 7 - Accounts Receivable 47

Note 7 - Accounts Receivable Line of Credit (Details Textual) - USD ($)	Jun. 01, 2015	Mar. 26, 2016	Mar. 28, 2015
New Amended Credit Facility 2 [Member] | Borrowing Base for International Services Sub-Limit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 2,500,000
New Amended Credit Facility 2 [Member] | Formula-Basis Sub-Limit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	2,000,000
New Amended Credit Facility 2 [Member] | Non-Formula Basis Sub-Limit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	500,000
New Amended Credit Facility 2 [Member] | Due on the Anniversary of the Loan Closing [Member]
Line of Credit Facility, Commitment Fee Amount	$ 12,500
New Amended Credit Facility 2 [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
New Amended Credit Facility 2 [Member]
Long-term Line of Credit	$ 2,500,000
Advance Rate	80.00%
Debt Instrument, Variable Interest Rate	3.50%
Debt Instrument, Interest Rate, Effective Percentage	5.00%
Line of Credit Facility, Commitment Fee Amount	$ 12,500
Asset Coverage Ratio	135.00%
Accounts Receivable, Aging from Invoice Date	90 days
Line of Credit, Current		$ 800,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 906,000

Note 8 - Term Loan, Revolving48

Note 8 - Term Loan, Revolving Line of Credit and Warrants (Details Textual) - USD ($)	Mar. 26, 2016	Jun. 03, 2015	Jun. 16, 2014	Mar. 14, 2014	Mar. 14, 2014	Mar. 13, 2014	Mar. 13, 2014	Jul. 31, 2015	Mar. 26, 2016	Mar. 26, 2016	Mar. 28, 2015	Jan. 29, 2016	Jan. 15, 2016	Jun. 15, 2014
PFG Loan [Member] | Achievement of Performance Milestones First Half of Fiscal 2015 [Member]
Line of Credit Facility, Remaining Borrowing Capacity				$ 1,000,000	$ 1,000,000
Debt Instrument, Performance Milestone Net Sales						$ 7,500,000
PFG Loan [Member] | Achievement of Performance Milestones During Two Consecutive Quarters In Fiscal 2015 [Member] | Minimum [Member]
Debt Instrument, Performance Milestones, Net Income						$ 0
PFG Loan [Member] | Under First Draw [Member] | Common Stock [Member]
Class of Warrant or Right, Outstanding				180,000	180,000
Class of Warrant or Right, Exchanged for Cash, Amount				$ 150,000	$ 150,000
PFG Loan [Member] | Under First Draw [Member]
Long-term Debt, Gross				822,000	822,000
Debt Instrument, Convertible, Beneficial Conversion Feature					173,000
Debt Instrument, Unamortized Discount				178,000	178,000
PFG Loan [Member] | Amendment [Member] | Common Stock [Member]
Class of Warrant or Right, Outstanding			80,000
Class of Warrant or Right, Exchanged for Cash, Amount				67,000	67,000
PFG Loan [Member] | Amendment [Member]
Long-term Debt, Gross				365,000	365,000
Debt Instrument, Convertible, Beneficial Conversion Feature					168,000
Debt Instrument, Unamortized Discount				$ 135,000	135,000
PFG Loan [Member] | Second Amendment [Member] | Common Stock [Member]
Class of Warrant or Right, Cancelled During Period		40,000
PFG Loan [Member] | Partners For Growth IV, L.P. [Member] | Revolving Credit Facility [Member]
Debt Instrument, Term			2 years 270 days
Line of Credit Facility, Remaining Borrowing Capacity			$ 500,000											$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage			12.50%
Long-term Line of Credit		$ 500,000
Repayments of Lines of Credit								$ 150,000
Line of Credit Facility, Periodic Payment, Principal									$ 10,000
PFG Loan [Member] | Secured Debt [Member]
Long-term Debt, Gross	$ 1,000,000								1,000,000	$ 1,000,000
PFG Loan [Member] | Prepaid Expenses and Other Current Assets [Member]
Payments of Debt Issuance Costs			$ 15,000		$ 30,000
PFG Loan [Member] | Principal [Member]
Contractual Obligation, Due in Next Fiscal Year	400,000								400,000	400,000
PFG Loan [Member] | Interest [Member]
Contractual Obligation, Due in Next Fiscal Year	$ 17,000								$ 17,000	$ 17,000
PFG Loan [Member] | Common Stock [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						300,000	300,000
Class of Warrant or Right, Term				5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 1.42	$ 1.42
PFG Loan [Member]
Debt Instrument, Term	30 years						3 years
Debt Instrument, Face Amount						$ 2,000,000	$ 2,000,000
Proceeds from Issuance of Debt					$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage	9.75%								9.75%	9.75%
Long-term Debt	$ 400,000								$ 400,000	$ 400,000
Derivative Liability, Fair Value, Gross Liability	353,000								353,000	353,000	$ 89,000
Fair Value Adjustment of Warrants										12,000
Warrant Debt [Member] | Under First Draw [Member]
Long-term Debt, Gross				$ 178,000	178,000
Derivative Liability, Fair Value, Gross Liability	212,000								212,000	212,000	235,000
Warrant Debt [Member] | Amendment [Member]
Long-term Debt, Gross				$ 135,000	135,000
Derivative Liability, Fair Value, Gross Liability	141,000								141,000	141,000	106,000
Warrant Debt [Member]
Derivative Liability, Fair Value, Gross Liability											341,000
Partners For Growth IV, L.P. [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 500,000
Repayments of Lines of Credit								$ 500,000
Proceeds from Lines of Credit					$ 500,000
Bridge Bank [Member]
Line of Credit Facility, Remaining Borrowing Capacity	906,000								906,000	906,000
Line of Credit Facility, Maximum Borrowing Capacity	2,500,000								2,500,000	$ 2,500,000
Proceeds from Issuance of Debt											500,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 906,000								$ 906,000	$ 906,000
Repayments of Lines of Credit										1,000,000	$ 9,789,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights												2,400,000
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 1.15	$ 1.15
Fair Value Adjustment of Warrants										12,000
Proceeds from Lines of Credit										1,800,000	$ 8,624,000
Amortization of Debt Discount (Premium)										$ 165,000	$ 152,000

Note 9 - Fair Value (Details Te

Note 9 - Fair Value (Details Textual) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Dec. 26, 2015
Long-term Debt [Member]
Long-term Debt	$ 379,000	$ 1,100,000
Long-term Debt, Fair Value	$ 384,000	$ 1,200,000
Fair Value Inputs, Discount Rate	20.00%	18.00%
Derivative Financial Instruments, Liabilities [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value Inputs, Discount Rate	20.00%
Fair Value Assumptions, Expected Term	3 years
Fair Value Assumptions, Expected Volatility Rate	115.10%
Fair Value Assumptions, Risk Free Interest Rate	1.05%
Assets, Fair Value Disclosure, Recurring		$ 0	$ 0
Assets, Fair Value Disclosure, Nonrecurring		0	0
Liabilities, Fair Value Disclosure, Nonrecurring		$ 0	$ 0

Note 9 - Fair Value Measurement

Note 9 - Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Mar. 28, 2015
Fair Value, Inputs, Level 1 [Member] | Warrant [Member] | Fair Value, Measurements, Recurring [Member]
Warrant Liability
Fair Value, Inputs, Level 1 [Member]
Total
Fair Value, Inputs, Level 2 [Member] | Warrant [Member] | Fair Value, Measurements, Recurring [Member]
Warrant Liability
Fair Value, Inputs, Level 2 [Member]
Total
Fair Value, Inputs, Level 3 [Member] | Warrant [Member] | Fair Value, Measurements, Recurring [Member]
Warrant Liability	$ 353	$ 341
Fair Value, Inputs, Level 3 [Member]
Total	$ 353	$ 341

Note 9 - Summary of Changes in

Note 9 - Summary of Changes in Gains and Losses (Details) - Fair Value, Inputs, Level 3 [Member] - Warrant [Member] - Derivative Financial Instruments, Liabilities [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Warrant liability at beginning of year	$ 341	$ 173
Additional warrant liability from warrants issued with June 2014 Amendment		168
Losses on adjustment of warrant liability to fair value	12
Warrant liability at end of period	$ 353	$ 341

Note 9 - Quantitative Informati

Note 9 - Quantitative Information (Details) - Warrant [Member] - Fair Value, Inputs, Level 3 [Member] - Derivative Financial Instruments, Liabilities [Member]	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Monte Carlo [Member]
Fair Value Inputs, Discount Rate	20.00%
Discounted Cash Flow [Member]
Fair Value Inputs, Discount Rate		18.00%

Note 10 - Sale of Product Lin53

Note 10 - Sale of Product Lines (Details Textual) - USD ($)	Dec. 15, 2015	Sep. 30, 2016	Dec. 31, 2016	Aug. 31, 2016	Mar. 26, 2016	Mar. 28, 2015
Spanawave [Member] | Scenario, Forecast [Member]
Proceeds from Sales of Business, Affiliate and Productive Assets		$ 375,000	$ 750,000	$ 1,500,000
Spanawave [Member]
Gain (Loss) on Sale of Business, Affiliated and Productive Assets					$ 0
Proceeds from Sales of Business, Affiliate and Productive Assets	$ 1,500,000				375,000
Power Meters, Amplifiers, and Legacy Signal Generators [Member] | Gigatronics Division [Member] | Operating Segments [Member]
Revenues					1,700,000	$ 2,700,000
Proceeds from Sales of Business, Affiliate and Productive Assets					$ 375,000

Note 11 - Selling and Adverti54

Note 11 - Selling and Advertising Expenses (Details Textual) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Sales Commissions and Fees	$ 172,000	$ 237,000
Advertising Expense	$ 123,000	$ 7,000

Note 12 - Significant Custome55

Note 12 - Significant Customers and Industry Segment Information (Details Textual)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
U.S. Government and Defense-Related Customers [Member]
Concentration Risk, Percentage	71.00%	69.00%
Second Customer [Member] | Microsource [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage		23.00%
Second Customer [Member] | Gigatronics Division [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage	11.00%
Third Customer [Member] | Microsource [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage		14.00%
Microsource [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage	32.00%	28.00%
Export Sales [Member]
Concentration Risk, Percentage	4.00%	8.00%
Number of Reportable Segments	2

Note 12 - Segment Reporting Inf

Note 12 - Segment Reporting Information (Details) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Gigatronics Division [Member]
Revenue	$ 8,679,000	$ 9,123,000
Interest expense, net	383,000	406,000
Depreciation and amortization	301,000	277,000
Capital expenditures	192,000	81,000
Income/(Loss) before income taxes	(4,119,000)	(3,068,000)
Assets	8,068,000	6,103,000
Other Expenses		1,386,000
Microsource [Member]
Revenue	$ 5,917,000	$ 9,329,000
Interest expense, net
Depreciation and amortization	$ 20,000	$ 34,000
Capital expenditures
Income/(Loss) before income taxes	$ 17,000	$ 1,442,000
Assets	3,134,000	$ 1,951,000
Other Expenses
Revenue	14,596,000	$ 18,452,000
Interest expense, net	383,000	406,000
Depreciation and amortization	321,000	311,000
Capital expenditures	192,000	81,000
Income/(Loss) before income taxes	(4,102,000)	(1,626,000)
Assets	$ 11,202,000	8,054,000
Other Expenses		$ 1,386,000

Note 12 - Export Sales by Geogr

Note 12 - Export Sales by Geographic Area (Details) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Americas [Member] | Export Sales [Member]
Revenue	$ 10	$ 26
Europe [Member] | Export Sales [Member]
Revenue	326	179
Asia [Member] | Export Sales [Member]
Revenue	140	1,085
Rest of World [Member] | Export Sales [Member]
Revenue	122	177
Export Sales [Member]
Revenue	598	1,467
Revenue	$ 14,596,000	$ 18,452,000

Note 13 - Net Income (Loss) and

Note 13 - Net Income (Loss) and Common Shares Used in Per-share Computations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Equity Option [Member]
Anti-dilutive securities excluded from computation of earning per share (in shares)	1,592	1,727
Restricted Stock [Member]
Anti-dilutive securities excluded from computation of earning per share (in shares)		482
Convertible Debt Securities [Member]
Anti-dilutive securities excluded from computation of earning per share (in shares)	1,853	1,853
Warrant [Member]
Anti-dilutive securities excluded from computation of earning per share (in shares)	3,737	1,368
Net Income (Loss) Attributable to Parent	$ (4,104)	$ (1,673)
Weighted average: Common shares outstanding (in shares)	6,941	5,279
Common shares assuming dilution (in shares)	6,941	5,279
Loss per common share – basic (in dollars per share)	$ (0.59)	$ (0.32)
Loss per common share – diluted (in dollars per share)	$ (0.59)	$ (0.32)

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 40,500,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 21,900,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 1,100,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 106,000

Note 14 - Components of the Pro

Note 14 - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Current
Federal
State	$ 2	$ 47
	2	47
Deferred
Federal	(1,297)	210
State	215	391
	(1,082)	601
Liability for uncertain tax positions	13	23
Change in valuation allowance	(1,069)	624
Valuation allowance	1,069	(624)
Effective income tax	$ 2	$ 47

Note 14 - Deferred Tax Assets (

Note 14 - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Mar. 28, 2015
Net operating loss carryforwards	$ 15,065	$ 13,657
Income tax credits	296	306
Inventory reserves and additional costs capitalized	1,935	1,974
Accrued vacation	131	133
Deferred rent	44	95
Non-qualified stock options and restricted stock	(10)	247
Other	68	48
Total deferred tax assets	17,529	16,460
Valuation allowance	$ (17,529)	$ (16,460)
Net deferred tax assets

Note 14 - Effective Income Tax

Note 14 - Effective Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Statutory federal income tax (benefit)	$ (1,395)	$ (553)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Valuation allowance	$ 1,069	$ (624)
Valuation allowance	(26.10%)	38.40%
State income tax, net of federal benefit	$ (239)	$ (95)
State income tax, net of federal benefit	5.80%	5.80%
Net operating loss expiration	$ 451	$ 861
Net operating loss expiration	(11.00%)	(53.00%)
Non tax-deductible expenses	$ 107	$ 593
Non tax-deductible expenses	(2.60%)	(36.50%)
Tax credits	$ (35)	$ (187)
Tax credits	0.90%	11.50%
Liability for uncertain tax positions	$ 13	$ 23
Liability for uncertain tax positions	(0.30%)	(1.40%)
Other	$ 31	$ 29
Other	(0.80%)	(1.80%)
Effective income tax	$ 2	$ 47
Effective income tax	(0.10%)	(3.00%)

Note 14 - Liability for Uncerta

Note 14 - Liability for Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Balance as of beginning of year	$ 93	$ 70
Additions based on current year tax positions	$ 13	$ 23
(Reductions) additions for prior year tax positions
Balance as of end of year	$ 106	$ 93

Note 15 - Share-based Compens64

Note 15 - Share-based Compensation and Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	0
Employee Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Share-based Compensation Arrangement by Share-based Payment Award Expiration	10 years
Employee Stock Option [Member]
Allocated Share-based Compensation Expense	$ 403,000	$ 370,000
Outstanding Options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award Expiration	10 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		432,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 761,000
Allocated Share-based Compensation Expense	$ 522,000	$ 457,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 2.11	$ 2.11
2000 Stock Option Plan and 2005 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,850,000
Percent Of Fair Market Value Of Common Stock At Date Of Grant	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	955,427
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 1.04	$ 1.66
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 414,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 146 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	419,050	280,650
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 104,000	$ 120,000
Proceeds from Stock Options Exercised	$ 77,000	163,000
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	100.00%
Defined Contribution Plan, Vesting Period	4 years
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 41,000	$ 39,000

Note 15 - Weighted Average Assu

Note 15 - Weighted Average Assumptions (Details)	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Dividend yield
Expected volatility	98.00%	92.00%
Risk-free interest rate	1.55%	1.61%
Expected term (years)	8 years 131 days	8 years 124 days

Note 15 - Changes in Stock Opti

Note 15 - Changes in Stock Options Outstanding (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015	Mar. 29, 2014
Outstanding (in shares)	1,726,975	1,738,750
Outstanding (in dollars per share)	$ 1.57	$ 1.53
Outstanding	6 years 292 days	6 years 328 days	6 years 292 days
Outstanding	$ 69	$ 219	$ 113
Granted (in shares)	35,000	306,500
Granted (in dollars per share)	$ 1.22	$ 2.01
Exercised (in shares)	48,550	90,000
Exercised (in dollars per share)	$ 1.59	$ 1.80
Forfeited / Expired (in shares)	121,225	228,275
Forfeited / Expired (in dollars per share)	$ 2.15	$ 1.81
Outstanding (in shares)	1,592,200	1,726,975	1,738,750
Outstanding (in dollars per share)	$ 1.52	$ 1.57	$ 1.53
Outstanding	$ 69	$ 219	$ 113
Exercisable (in shares)	900,350
Exercisable (in dollars per share)	$ 1.47
Exercisable	6 years 146 days
Exercisable	$ 41
At March 26, 2016, expected to vest in the future (in shares)	467,071
At March 26, 2016, expected to vest in the future (in dollars per share)	$ 1.58
At March 26, 2016, expected to vest in the future	7 years 146 days
At March 26, 2016, expected to vest in the future	$ 15

Note 15 - Changes in Nonvested

Note 15 - Changes in Nonvested Restricted Stock Awards Outstanding (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Non-vested (in shares)	482,000	121,500
Non-vested (in dollars per share)	$ 2.02	$ 1.39
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		432,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 2.11	$ 2.11
Vested (in shares)	482,000	71,500
Vested (in dollars per share)	$ 2.02	$ 1.53
Non-Vested (in shares)		482,000
Non-vested (in dollars per share)		$ 2.02

Note 16 - Commitments and Con68

Note 16 - Commitments and Contingencies (Details Textual)	12 Months Ended
	Mar. 26, 2016USD ($)ft²	Mar. 28, 2015USD ($)
San Ramon [Member]
Area of Real Estate Property | ft²	47,300
Operating Leases, Rent Expense	$ 677,000	$ 654,000
Capital Leases, Balance Sheet, Assets by Major Class, Net	249,000	319,000
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation	32,000	$ 60,000
Long-term Purchase Commitment, Amount	$ 2,300,000

Note 16 - Future Minimum Lease

Note 16 - Future Minimum Lease Payments Under Operating Leases (Details) $ in Thousands	Mar. 26, 2016USD ($)
2,017	$ 529
2,018	6
2,019	6
2,020	6
Thereafter	6
Total	$ 553

Note 16 - Future Minimum Leas70

Note 16 - Future Minimum Lease Payments Under Capital Leases (Details) $ in Thousands	Mar. 26, 2016USD ($)
Principal [Member]
2,017	$ 44
2,018	50
2,019	52
2,020	40
2,021	23
Total	209
Interest [Member]
2,017	25
2,018	19
2,019	12
2,020	5
2,021	1
Total	62
2,017	69
2,018	69
2,019	64
2,020	45
2,021	24
Total	$ 271

Note 17 - Reconciliation of Com

Note 17 - Reconciliation of Company's Estimated Warranty Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 26, 2016	Mar. 28, 2015
Balance as of beginning of year	$ 76	$ 61
Provision, net	55	81
Warranty costs incurred	(71)	(66)
Balance as of end of year	$ 60	$ 76

Note 18 - Private Placement O72

Note 18 - Private Placement Offering (Details Textual) $ / shares in Units, $ in Millions	Jan. 19, 2016USD ($)$ / sharesshares	Jan. 29, 2016$ / sharesshares	Jan. 15, 2016$ / shares
Common Stock [Member]
Securities Purchase Agreement, Purchase Price	$ 1.15
Warrant [Member]
Securities Purchase Agreement, Purchase Price	0.09375
Securities Purchase Agreement, Price of One Common Share	0.125
Emerging Growth Equities, Ltd [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.15
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	292,727
Securities Purchase Agreement, Units Issued | shares	2,787,872
Number of Common Stock Per Unit | shares	1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right | shares	0.75
Number of Private Investors	20
Securities Purchase Agreement, Purchase Price	$ 1.24375
Securities Purchase Agreement, Gross Proceeds | $	$ 3.5
Securities Purchase Agreement, Net Proceeds | $	$ 3.1
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.15	$ 1.15
Warrant Term	5 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares		2,400,000

Note 19 - Series B, C, D Conv73

Note 19 - Series B, C, D Convertible Voting Perpetual Preferred Stock and Warrants (Details Textual) - USD ($)	Jan. 29, 2016	Jul. 08, 2013	Feb. 19, 2013	Nov. 10, 2011	Mar. 26, 2016	Mar. 28, 2015	Jan. 15, 2016	Feb. 23, 2015	Feb. 16, 2015
Series B Preferred Stock [Member]
Proceeds from Issuance of Preferred Stock, Preference Stock, and Warrants				$ 2,199,000
Preferred Stock, Shares Issued				9,997	9,997
Sale of Stock, Price Per Share				$ 220
Preferred Stock, Value, Issued					$ 2,000,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs					$ 202,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Issued			3,424.65		3,424.65
Sale of Stock, Price Per Share			$ 146
Preferred Stock, Value, Issued			$ 457,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs			43,000
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 500,000
Series D Preferred Stock [Member] | SPA [Member] | Unallocated [Member]
Proceeds from Issuance of Convertible Preferred Stock		$ 817,000
Series D Preferred Stock [Member] | SPA [Member] | Allocated [Member]
Proceeds from Issuance of Convertible Preferred Stock		498,000
Proceeds from Issuance of Common Stock		$ 360,000
Debt Instrument, Convertible, Conversion Price		$ 0.97
Series D Preferred Stock [Member] | SPA [Member]
Payments of Stock Issuance Costs		$ 41,000
Debt Instrument, Convertible, Beneficial Conversion Feature		$ 238,000
Series D Preferred Stock [Member]
Preferred Stock, Shares Issued		5,111.86			5,111.86
Proceeds from Issuance of Convertible Preferred Stock		$ 858,000
Series B, C, and D Preferred Stock [Member]
Preferred Stock, Shares Issued					18,533.51	18,533.51
Preferred Stock, Value, Issued					$ 2,911,000	$ 2,911,000
Convertible Preferred Stock, Shares Issued upon Conversion					100
New Warrant [Member] | Alara Capital AVI II, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights								194,437	898,634
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 1.76	$ 1.78
New Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		511,186
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.43
Alara Capital AVI II, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					1,017,405
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 1.43
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	2,400,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.15						$ 1.15
Payments of Stock Issuance Costs						$ 278
Proceeds from Issuance of Common Stock	$ 3,100,000

Note 19 - Preferred Stock Infor

Note 19 - Preferred Stock Information (Details) - USD ($) $ in Thousands	Mar. 26, 2016	Mar. 28, 2015	Jul. 08, 2013	Feb. 19, 2013	Nov. 10, 2011
Series B Preferred Stock [Member]
Designated Shares (in shares)	10,000
Preferred Stock, Shares Issued	9,997				9,997
Shares Outstanding (in shares)	9,997
Liquidation Preference	$ 2,309
Series C Preferred Stock [Member]
Designated Shares (in shares)	3,500
Preferred Stock, Shares Issued	3,424.65			3,424.65
Shares Outstanding (in shares)	3,424.65
Liquidation Preference	$ 500
Series D Preferred Stock [Member]
Designated Shares (in shares)	6,000
Preferred Stock, Shares Issued	5,111.86		5,111.86
Shares Outstanding (in shares)	5,111.86
Liquidation Preference	$ 731
Series B, C, and D Preferred Stock [Member]
Designated Shares (in shares)	19,500	19,500
Preferred Stock, Shares Issued	18,533.51	18,533.51
Shares Outstanding (in shares)	18,533.51	18,533.51
Liquidation Preference	$ 3,540	$ 3,540
Designated Shares (in shares)	1,000,000	1,000,000

Note 20 - Exercise of Series 75

Note 20 - Exercise of Series C and Series D Warrants (Details Textual)	Jan. 19, 2016	May. 14, 2015shares	Feb. 23, 2015USD ($)$ / sharesshares	Feb. 16, 2015USD ($)$ / sharesshares	Mar. 28, 2015USD ($)	Mar. 28, 2015USD ($)	Mar. 26, 2016$ / sharesshares	Jan. 29, 2016$ / sharesshares	Jan. 15, 2016$ / shares	Jul. 08, 2013$ / sharesshares
Alara Capital AVI II, LLC [Member] | Series C and D Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares			1,002,818	1,002,818
Proceeds from Issuance of Preferred Stock, Preference Stock, and Warrants | $				$ 1,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 1.43
Alara Capital AVI II, LLC [Member] | Series C and D Warrants [Member]
Proceeds from Warrant Exercises | $			$ 1,434,000
Payments of Stock Issuance Costs | $			$ 42,000
Alara Capital AVI II, LLC [Member] | New Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares			194,437	898,634
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares			$ 1.76	$ 1.78
Number of Warrants Sold | shares			2
Warrant Purchase Price | $			$ 137,000
Warrant Purchase Price Per Share | $ / shares			$ 0.125
Warrant Term			5 years
Alara Capital AVI II, LLC [Member] | Additional Warrant [Member]
Class of Warrant or Right, Outstanding | shares			14,587
Alara Capital AVI II, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares							1,017,405
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares							$ 1.43
Class of Warrant Or Right Exercised in Period		14,587
Shares Issued Upon Cashless Warrant Exercise | shares		7,216
Series C and D Warrants [Member]
Payments of Stock Issuance Costs | $						$ 42,000
New Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares										511,186
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares										$ 1.43
Fair Value Assumptions, Expected Term			5 years
Fair Value Assumptions, Risk Free Interest Rate			1.54%
Fair Value Assumptions, Expected Volatility Rate			90.00%
Fair Value Assumptions, Expected Dividend Rate			0.00%
Issuance of Warrants [Member]
Other Expenses | $					$ 1,200,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares								2,400,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares								$ 1.15	$ 1.15
Payments of Stock Issuance Costs | $						278
Warrant Term	5 years
Other Expenses | $						$ 1,386,000