ALT5 Sigma (ALTS) 10-Q 19 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 28, 2019	Nov. 11, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 28, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	JAN
Title of 12(b) Security	Common Stock, $0.001 par value per share
Security Exchange Name	NASDAQ
Entity Registrant Name	JANONE INC.
Entity Central Index Key	0000862861
Current Fiscal Year End Date	--12-28
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		1,917,779
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-19621
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	41-1454591
Entity Address, Address Line One	325 E. Warm Springs Road
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	997-5968

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Assets
Cash and cash equivalents	$ 638	$ 1,195
Trade and other receivables, net	5,877	5,804
Income taxes receivable	148	101
Inventories	1,727	801
Prepaid expenses and other current assets	854	1,036
Total current assets	9,244	8,937
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated	2,956	3,837
Property and equipment, net	802	617
Right to use asset - operating leases	2,163	0
Intangible assets, net	18,193	20,988
Deposits and other assets	285	661
Total assets	33,643	35,040
Liabilities:
Accounts payable	3,726	3,169
Accrued liabilities - other	1,312	1,118
Accrued liability - California Sales Taxes	4,688	4,722
Short term debt	791	675
Lease obligation short term - operating leases	1,046	0
Total current liabilities	11,563	9,684
Lease obligation long term - operating leases	1,150	0
Deferred income taxes, net	1,726	3,549
Related party note payable	2,500	0
Other noncurrent liabilities	0	196
Total liabilities	16,939	13,429
Stockholders' equity:
Preferred stock, series A-1 - par value $0.001 per share 2,000,000 authorized, 259,729 and 288,588 shares issued and outstanding at September 28, 2019 and December 29, 2018, respectively	0	0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,917,779 and 1,694,565 shares issued and outstanding at September 28, 2019 and at December 29, 2018, respectively	2	2
Additional paid in capital	39,107	38,660
Accumulated other comprehensive loss	(530)	(533)
Accumulated deficit	(21,875)	(16,518)
Total stockholders' equity	16,704	21,611
Total liabilities and stockholders' equity	$ 33,643	$ 35,040

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 28, 2019	Dec. 29, 2018
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	259,729	288,588
Preferred stock, outstanding shares (in shares)	259,729	288,588
Common Stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, issued shares (in shares)	1,917,779	1,694,565
Common stock, outstanding shares (in shares)	1,917,779	1,694,565

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS UNAUDITED - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Income Statement [Abstract]
Revenues	$ 9,790	$ 10,267	$ 23,684	$ 27,553
Cost of revenues	7,226	6,874	18,103	19,598
Gross profit	2,564	3,393	5,581	7,955
Operating expenses:
Selling, general and administrative expenses	5,185	5,064	13,466	12,791
Operating loss	(2,621)	(1,671)	(7,885)	(4,836)
Other income (expense):
Interest expense, net	(75)	(45)	(81)	(675)
Other income, net	6	251	784	341
Total other income (expense), net	(69)	206	703	(334)
Loss from operations before benefit from income taxes	(2,690)	(1,465)	(7,182)	(5,170)
Total benefit from income taxes	732	205	1,825	1,059
Net loss	(1,958)	(1,260)	(5,357)	(4,111)
Dividends declared - Series A-1 preferred stock	0	0	0	0
Dividends declared - Common stock	$ 0	$ 0	$ 0	$ 0
Loss per share:
Basic loss per share	$ (1.12)	$ (0.87)	$ (3.16)	$ (2.99)
Diluted loss per share	$ (1.12)	$ (0.87)	$ (3.16)	$ (2.99)
Weighted average common shares outstanding:
Basic	1,741,170	1,445,291	1,695,383	1,376,244
Diluted	1,741,170	1,445,291	1,695,383	1,376,244
Net loss	$ (1,958)	$ (1,260)	$ (5,357)	$ (4,111)
Other comprehensive income (loss), net of tax
Effect of foreign currency translation adjustments	(14)	12	3	(25)
Total other comprehensive income (loss), net of tax	(14)	12	3	(25)
Comprehensive loss	$ (1,972)	$ (1,248)	$ (5,354)	$ (4,136)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018
OPERATING ACTIVITIES:
Net loss	$ (5,357)	$ (4,111)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	3,046	2,993
Amortization of debt issuance costs	111	553
Amortization of right to use assets - operating leases	33
Stock based compensation expense	447	596
Gain on sale of property and equipment		(2)
Change in deferred rent	(48)	(6)
Change in deferred compensation	(148)	92
Change in deferred income taxes	(1,823)	(1,148)
Other	376	(152)
Changes in assets and liabilities:
Accounts receivable	(93)	2,484
Income taxes receivable	(47)
Prepaid expenses and other current assets	71	(121)
Inventories	(919)	(168)
Accounts payable and accrued expenses	708	2,300
Accrued income taxes		9
Net cash provided by (used in) operating activities	(3,643)	3,319
INVESTING ACTIVITIES:
Purchases of property and equipment	(436)	(197)
Proceeds from the sale of property and equipment		2
Net payments received from Live Ventures Incorporated note receivable	881	168
Net cash provided by (used in) investing activities	445	(27)
FINANCING ACTIVITIES:
Net payments under line of credit - MidCap Financial Trust		(5,605)
Proceeds from issuance of long term debt obligations	471	562
Proceeds from related party note	2,500
Payments on debt obligations	(355)	(819)
Net cash provided by (used in) financing activities	2,616	(5,862)
Effect of changes in exchange rate on cash and cash equivalents	25	(25)
DECREASE IN CASH AND CASH EQUIVALENTS	(557)	(2,595)
CASH AND CASH EQUIVALENTS, beginning of period	1,195	3,313
CASH AND CASH EQUIVALENTS, end of period	638	718
Supplemental cash flow disclosures:
Interest paid	71	631
Income taxes paid	44	80
Net liabilities assumed by ApplianceSmart		$ 1,901
Right to use asset - operating leases capitalized	$ 2,272

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY UNAUDITED - USD ($) $ in Thousands	Total	Common Stock	Preferred Stock	Additional Paid-in Capital	AOCI Attributable to Parent	Retained Earnings
Beginning balance at Dec. 30, 2017	$ 26,232	$ 1		$ 37,634	$ (493)	$ (10,910)
Beginning balance, shares at Dec. 30, 2017		1,375,073	288,588
Share issuance	$ 424			424
Share issuance, shares		319,492
Share based compensation	$ 596			596
Other comprehensive income, net of tax	(25)				(25)
Net loss	(4,111)					(4,111)
Ending balance at Sep. 29, 2018	23,116	$ 1		38,654	(518)	(15,021)
Ending balance, shares at Sep. 29, 2018		1,694,565	288,588
Beginning balance at Jun. 30, 2018	23,344	$ 1		37,634	(530)	(13,761)
Beginning balance, shares at Jun. 30, 2018		1,375,073	288,588
Share issuance	424			424
Share issuance, shares		319,492
Share based compensation	596			596
Other comprehensive income, net of tax	12				12
Net loss	(1,260)					(1,260)
Ending balance at Sep. 29, 2018	23,116	$ 1		38,654	(518)	(15,021)
Ending balance, shares at Sep. 29, 2018		1,694,565	288,588
Beginning balance at Dec. 29, 2018	$ 21,611	$ 2		38,660	(533)	(16,518)
Beginning balance, shares at Dec. 29, 2018		1,694,565	288,588
Share issuance, shares	223,214
Shares cancelled, shares			(28,859)
Share based compensation	$ 447			447
Share based compensation, shares		223,214
Other comprehensive income, net of tax	3				3
Net loss	(5,357)					(5,357)
Ending balance at Sep. 28, 2019	16,704	$ 2		39,107	(530)	(21,875)
Ending balance, shares at Sep. 28, 2019		1,917,779	259,729
Beginning balance at Jun. 29, 2019	18,229	$ 2		38,660	(516)	(19,917)
Beginning balance, shares at Jun. 29, 2019		1,694,565	259,729
Share based compensation	447			447
Share based compensation, shares		223,214
Other comprehensive income, net of tax	(14)				(14)
Net loss	(1,958)					(1,958)
Ending balance at Sep. 28, 2019	$ 16,704	$ 2		$ 39,107	$ (530)	$ (21,875)
Ending balance, shares at Sep. 28, 2019		1,917,779	259,729

Background

Background	9 Months Ended
	Sep. 28, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Background	The accompanying consolidated financial statements include the accounts of JanOne Inc., a Nevada corporation, and its subsidiaries (collectively the “Company” or “JanOne”). On September 10, 2019, Appliance Recycling Centers of America, Inc. changed its name to JanOne Inc. The Company has three operating segments – Biotechnology, Recycling and Technology. During September 2019, JanOne, through its biotechnology segment, became engaged in developing new and innovative solutions for ending the opioid epidemic ranging from digital technologies to educational advocacy. ARCA Recycling, Inc. (“ARCA Recycling”), provides turnkey recycling services for electric utility energy efficiency programs. ARCA Canada Inc., provides turnkey recycling services for electric utility energy efficiency programs. Customer Connexx, LLC, provides call center services for electric utility programs. Through our GeoTraq Inc. (“GeoTraq”) subsidiary, we are engaged in the development, design and, ultimately, we expect the sale of cellular transceiver modules, also known as Mobile IoT modules, and associated wireless services. All data for common stock, options and warrants have been adjusted to reflect the 1-for-5 reverse stock split (which took effect on April 19, 2019) (the “Reverse Stock Split”) for all periods presented. In addition, all common stock prices, and per share data for all periods presented have been adjusted to reflect the Reverse Stock Split. We report on a 52- or 53-week fiscal year. Our 2018 fiscal year (“2018”) ended on December 29, 2018, and our fiscal year (“2019”) will end on December 28, 2019, each fiscal year is 52 weeks in length. Reincorporation in the State of Nevada On March 12, 2018, we reincorporated from the State of Minnesota to the State of Nevada (the “Reincorporation”) pursuant to a plan of conversion dated March 12, 2018 (the “Plan of Conversion”). The Reincorporation was accomplished by the filing of (i) articles of conversion (the “Minnesota Articles of Conversion”) with the Secretary of State of the State of Minnesota and (ii) articles of conversion (the “Nevada Articles of Conversion”) and articles of incorporation (the “Nevada Articles of Incorporation”) with the Secretary of State of the State of Nevada. Pursuant to the Plan of Conversion, the Company also adopted new bylaws (the “Nevada Bylaws”). The Reincorporation did not affect any of the Company’s material contracts with any third parties, and the Company’s rights and obligations under such material contractual arrangements continue to be rights and obligations of the Company after the Reincorporation. The Reincorporation did not result in any change in headquarters, business, jobs, management, location of any of the offices or facilities, number of employees, assets, liabilities or net worth (other than as a result of the costs incident to the Reincorporation) of the Company. The Reincorporation changed the par value of the Company’s common shares from no par value to a par value of $0.001 per share of common stock. Going concern We acknowledge that we continue to face a challenging competitive environment as we continue to focus on our overall profitability, including managing expenses. We reported a net loss of $1,958 and $1,260 in for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. We reported a net loss of $5,357 and $4,111 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. In addition, the Company has as of September 28, 2019 total current assets of $9,244 and total current liabilities $11,563 resulting in a net negative working capital of $2,319. The Company has available cash balances and funds available under the accounts receivable factoring program with Prestige Capital to provide sufficient liquidity to fund the entity’s operations, the entity’s continued investments in center openings and remodeling activities, for at least the next twelve months. The Company expects to generate cash from operations for the remainder of fiscal year 2019. The agreement with Prestige Capital allows the Company to get advance funding of 80% of an unpaid customer’s invoice amount within 2 days and the balance less a fee upon ultimate collection in cash of the invoice. The Company will be able to utilize the available funds under the accounts receivable factoring agreement to provide liquidity, to pursue acquisitions, and other strategic transactions to expand and grow the business to enhance shareholder value. Management also regularly monitors capital market conditions to ensure no other conditions or events exist that may materially affect the Company’s financial conditions and liquidity and the Company may raise additional funds through borrowings or public or private sales of debt or equity securities, if necessary. Based on the above, management has concluded that at September 28, 2019 the Company is not aware and did not identify any other conditions or events that would cause the Company to not be able to continue business as a going concern for the next twelve months.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 28, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended December 29, 2018. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net income (loss) or stockholders’ equity. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment. Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivables, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of short-term debt at September 28, 2019 and December 29, 2018 approximate fair value. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value. Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of September 28, 2019, and December 29, 2018, respectively. Inventories Appliance inventories are stated at the lower of cost, determined on a specific identification basis, or net realizable value. Inventory raw material - chips, are stated at the lower of average cost or net realizable value. We provide estimated provisions for the obsolescence of our appliance inventories, including adjustment to net realizable value, based on various factors, including the age of such inventory and our management’s assessment of the need for such provisions. We look at historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. The Company does not have a reserve for excess or obsolete inventory at September 28, 2019 and December 29, 2018. P roperty and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful life of building and improvements is 18 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows. Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current period operating, or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. There was no impairment of intangibles as of June 29, 2019 based on the annual intangible asset impairment test performed as of that date. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers of public utilities, our customers. We receive as part of our de-manufacturing and recycling process revenue from scrap dealers for refrigerant, steel, plastic, glass, copper and other residual items. We adopted Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers Adoption of the new standard did not have a significant impact on the current period revenues or on the prior year Consolidated Financial Statements. No transition adjustment was required to our retained earnings as of January 1, 2018. Under the new standard revenue is recognized as follows: We determine revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, we satisfy a performance obligation. As part of its assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price as specified on the contract is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue We generate revenue by providing replacement appliances. We recognize revenue at the point in time when control over the replacement product is transferred to the customer, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at our customer’s consumers home. Recycling Services Revenue We generate revenue by providing pickup and recycling services. We recognize revenue at the point in time when we have picked up a to be recycled appliance and transfer of ownership as occurred, when our performance obligations are satisfied, which typically occur upon pickup from our customers consumer’s home. Byproduct Revenue We generate other recycling byproduct revenue (the sale of copper, steel, plastic and other recoverable non-refrigerant byproducts) as part of our de-manufacturing process. We recognize byproduct revenue upon delivery and transfer of control of byproduct to a third-party recycling customer, having a mutually agreed upon price per pound and collection is reasonably assured. Transfer of control occurs at the time the customer is in possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and in some cases volume of the byproduct delivered multiplied by the market rate as quoted. Technology Revenue We currently are not generating any revenue in our Technology segment. Biotechnology Revenue We currently are not generating any revenue in our Biotechnology segment. Deferred Revenue Receivables are recognized in the period we ship the product or provide the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When we receive consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. We recognize deferred revenue as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met and any constraints have been resolved. We defer the product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer We recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. We have concluded that none of the costs we have incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no costs deferred and recognized as assets on the consolidated balance sheets at September 28, 2019 and December 29, 2018. Practical Expedients and Exemptions: a. Taxes collected from customers and remitted to government authorities and that are related to sales of our products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, general and administrative expense in the Condensed Consolidated Statements of Operations. c. We do not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. Revenue recognized for Company contracts - $8,891 and $9,963 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Revenue recognized for Company contracts - $21,397 and $26,710 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented. Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues. Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $168 and $226 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Advertising expense totaled $623 and $593 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. Fair Value Measurements ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company's assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Operations. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Lease Accounting We adopted Accounting Standards Update No. 2016-02, Leases In considering the lease asset value, the Company considers fixed or variable payment terms, prepayments and options to extend, terminate or purchase. Renewal, termination or purchase options affect the lease term used for determining lease asset value only if the option is reasonably certain to be exercised. The Company uses an estimate of its incremental borrowing rate based on information available at lease commencement in determining present value of lease payments. We lease warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2022 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2-3 years with some being longer or shorter depending on needs of the business and the lease partners. The Company has also engaged in month to month leases for parking spaces that the Company has elected to expense as incurred. Our lease agreements do not include variable lease payments. Our lessors do offer options to extend lease terms as leases expire and management evaluates against current rental markets and other strategic factors in making the decision to renew. When leases are within 6 months of being renewed, management will estimate probabilities of renewing for an additional term based on market and strategic factors and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The operating leases we have do not contain residual value guarantees and do not contain restrictive covenants. The Company currently has one sublease in Ontario, Canada. Leases accounted under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing as documented in the contract. Non lease contracts were also evaluated to understand if the contract terms provided for an asset that we controlled and provided us with substantially all the economic benefits. We did not observe any contracts with embedded leases. Lease contracts were reviewed, and distinctions made between non lease and lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations. Adopting the new lease standard had minimal impact on consolidated earnings and cash flows. The weighted average lease term for operating leases is 27 months and the weighted average discount rate is 8%. Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per Share Segment Reporting ASC Topic 280, “ Segment Reporting Concentration of Credit Risk The Company maintains cash balances at several banks in several states including, Minnesota, California and Nevada. Accounts are insured by the Federal Deposit Insurance Corporation up to $250 per institution as of September 28, 2019. At times, balances may exceed federally insured limits. Recently Issued Accounting Pronouncements Credit Losses In June 2016, the Financial Accounting Standards Board issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, which introduces a new approach to estimate credit losses on certain types of financial instruments based on expected losses instead of incurred losses. It also modifies the impairment model for available-for-sale debt securities and provides a simplified accounting model for purchased financial assets with credit deterioration since their origination. ASU No. 2016-13 is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Early adoption is permitted. We are currently assessing the impact of adopting this new accounting standard on our Consolidated Financial Statements and related disclosures.

Trade and Other Receivables

Trade and Other Receivables	9 Months Ended
	Sep. 28, 2019
Receivables [Abstract]
Trade and Other Receivables	Note 3: Trade and other receivables September 28, 2019 December 29, 2018 Trade receivables, net $ 6,839 $ 5,064 Factored accounts receivable (2,397 ) (582 ) Prestige Capital reserve receivable 451 106 Due from Recleim 819 819 Other receivables 165 397 Trade and other receivables, net $ 5,877 $ 5,804 Trade accounts receivable $ 5,123 $ 3,350 Un-billed trade receivables 1,745 1,743 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 6,839 $ 5,064

Inventory

Inventory	9 Months Ended
	Sep. 28, 2019
Inventory Disclosure [Abstract]
Inventory	Note 4: Inventory Appliances held for sale are stated at the lower of cost, determined on a specific identification basis, or net realizable value. Inventory raw material - chips, are stated at the lower of average cost or net realizable value. Total inventory consists of the following as of September 28, 2019 and December 29, 2018: September 28, 2019 December 29, 2018 Appliances held for resale $ 1,527 $ 801 Inventory - raw material - chips 200 — Total inventory $ 1,727 $ 801 We provide estimated provisions for the obsolescence of inventories, including adjustments to net realizable value, based on various factors, including the age of such inventory and our management’s assessment of the need for such provisions. We review historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. At September 28, 2019 and December 29, 2018, we do not have an inventory reserve.

Prepaids and Other Current Asse

Prepaids and Other Current Assets	9 Months Ended
	Sep. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaids and Other Current Assets	Note 5: Prepaids and other current assets Prepaids and other current assets as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Prepaid insurance $ 429 $ 271 Prepaid rent 20 — Prepaid consulting fees — 265 Prepaid other 97 81 Debt issuance costs, net 308 419 Total prepaid expenses and other current assets $ 854 $ 1,036 Debt issuance costs, net On November 8, 2016, the Company entered into a securities purchase agreement with Energy Efficiency Investments, LLC (“EEI”) pursuant to which the Company agreed to issue up to $7,732 principal amount of 3% Original Issue Discount Senior Convertible Promissory Notes of the Company and related common stock purchase warrants. These notes may be issued from time to time, up to such aggregate principal amount, at the request of the Company, subject to certain conditions, or at the option of EEI. Interest accrues at the rate of 8% per annum on the principal amount of the notes outstanding from time to time, and is payable at maturity or, if earlier, upon conversion of these notes. The was no principal amount of these notes outstanding at September 28, 2019 and December 29, 2018. The debt issuance costs of the EEI note at the time at the time of the agreement were $740 and are being amortized over 60 months. The debt issuance costs are considered an asset for accounting purposes since the Company current does not have any principal outstanding. The un-amortized debt issuance costs of the EEI note as of September 28, 2019 and December 29, 2018 was $308 and $419, respectively.

Note Receivable - Sale of Disco

Note Receivable - Sale of Discontinued Operations	9 Months Ended
	Sep. 28, 2019
Discontinued Operations And Disposal Groups [Abstract]
Note receivable - Sale of Discontinued Operations	Note 6: Note receivable – Sale of Discontinued Operations On December 30, 2017, we signed an agreement to dispose of our retail appliance segment. ApplianceSmart Holdings LLC (the “Purchaser”), a wholly owned subsidiary of Live Ventures Incorporated, entered into a Stock Purchase Agreement (the “Agreement”) with the Company and ApplianceSmart, then a subsidiary of the Company. Pursuant to the Agreement, the Purchaser purchased from the Company all the issued and outstanding shares of capital stock (the “Stock”) of ApplianceSmart in exchange for $6,500 (the “Purchase Price”). The Purchase Price per the Agreement was due and payable on or before March 31, 2018. As of December 30, 2017, the Company had an amount due from the Purchaser in the amount of $6,500 recorded as a current asset. Subsequent to December 30, 2017, ApplianceSmart assumed $1,901 in liabilities from the Company. Between March 31, 2018 and April 24, 2018, the Purchaser and the Company negotiated in good faith the method of payment of the remaining outstanding balance of the Purchase Price. On April 25, 2018, the Purchaser delivered to the Company a promissory note (the “ApplianceSmart Note”) in the original principal amount of $3,919 (the “Original Principal Amount”), as such amount may be adjusted per the terms of the ApplianceSmart Note. The ApplianceSmart Note is effective as of April 1, 2018 and matures on April 1, 2021 (the “Maturity Date”). The ApplianceSmart Note bears interest at 5% per annum with interest and principal payable at the Maturity Date. ApplianceSmart provided the Company a guaranty of repayment of the ApplianceSmart Note. The Purchaser may reborrow funds, and pay interest on such re-borrowings, from the Company up to the Original Principal Amount. On December 26, 2018, the ApplianceSmart Note was amended and restated to grant the Company a security interest in the assets of the Purchaser, ApplianceSmart, and ApplianceSmart Contracting Inc. in exchange for modifying the repayments terms to provide for the payment in full of all accrued interest and principal on April 1, 2021, the maturity date of the ApplianceSmart Note. On March 15, 2019, the Company entered into agreements with third parties pursuant to which it agreed to subordinate the payment of indebtedness under the ApplianceSmart Note and the Company’s security interest in the assets of ApplianceSmart in exchange for a prepayment of up to $1,200. ApplianceSmart paid $1,200 to the Company as follows: $100 on March 29, 2019, $250 on April 5, 2019 and $850 on April 15, 2019, in each case as principal prepayments on the ApplianceSmart Note. The outstanding balance of the ApplianceSmart Note at September 28, 2019 and December 29, 2018 was $2,956 and $3,837, respectively.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 28, 2019
Property Plant And Equipment [Abstract]
Property and Equipment	Note 7: Property and Equipment Property and equipment as of September 28, 2019 and December 29, 2018 consist of the following: Useful Life (Years) September 28, 2019 December 29, 2018 Buildings and improvements 18-30 $ 68 $ 67 Equipment (including computer software) 3-15 6,408 6,049 Projects under construction 133 58 Property and equipment 6,609 6,174 Less accumulated depreciation and amortization (5,807 ) (5,557 ) Total property and equipment, net $ 802 $ 617 Depreciation expense was $87 and $76 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Depreciation expense was $250 and $196 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively.

Right to Use Asset - Operating

Right to Use Asset - Operating Leases	9 Months Ended
	Sep. 28, 2019
Leases [Abstract]
Right to Use Asset - Operating Leases	Note 8: Right to Use Asset – Operating Leases We adopted ASC 842 as of the beginning of our fiscal year. The adoption of this new accounting standard required us to recognize a Right of Use Assets for our operating leases of $1,900. The amount recorded is the present value of all remaining lease payments for leases with terms greater than 12 months. The right of use asset is offset by a corresponding liability. The discount rate is based on an estimate of our incremental borrowing rate for terms similar to our lease terms at the time of lease commencement. The asset will be amortized over remaining lease terms. See Lease Accounting in Note 2.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 28, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 9: Intangible Assets Intangible assets as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Intangible assets GeoTraq, net $ 18,174 $ 20,969 Patent 19 19 Total intangible assets $ 18,193 $ 20,988 The useful life and amortization period of the GeoTraq intangible acquired is seven years. Intangible amortization expense was $934 and $933 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Intangible amortization expense was $2,800 and $2,797 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. On August 18, 2017, the Company acquired all of the assets and capital stock of GeoTraq by way of merger, the result of which GeoTraq became a wholly-owned subsidiary of the Company. The final fair value of the single identifiable intangible asset acquired in the GeoTraq acquisition is a U.S. patent USPTO reference No. 10,182,402 titled “Locator Device with Low Power Consumption” together with the assignment of intellectual property that included historical know-how, designs and related manufacturing procedures was $26,097, which included the deferred income tax liability associated with the intangible asset. Total consideration paid in connection with the acquisition of GeoTraq consisted of $200 in cash, unsecured promissory notes bearing interest at the annual rate of 1.29% maturing on August 18, 2018 in the aggregate principal of $800, and 288,588 shares (exact number) of Series A-1 Preferred Stock (as defined below) with a final fair value of $14,963. See Note 17 – Series A-1 Preferred Stock. In connection with the acquisition, an additional intangible asset amount was recorded in the amount of $10,134 and an offsetting deferred tax liability recorded of the same amount, $10,134, to reflect the future tax liability attributable to the GeoTraq asset acquired. There were no other assets acquired or liabilities assumed. At the time of the acquisition of GeoTraq, GeoTraq had no business operations, one intangible asset and historical know-how and designs. GeoTraq is in the development stage. The Company elected to early adopt ASU 2017-01 Business Combinations

Deposits and Other Assets

Deposits and Other Assets	9 Months Ended
	Sep. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits and Other Assets	Note 10: Deposits and other assets Deposits and other assets as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Deposits $ 194 $ 561 Other 91 100 Total deposits and other assets $ 285 $ 661 Deposits are primarily refundable security deposits with landlords the Company leases property from.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 28, 2019
Payables And Accruals [Abstract]
Accrued Liabilities	Note 11: Accrued Liabilities Accrued liabilities as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Compensation and benefits $ 489 $ 567 Accrued incentive and rebate checks 801 316 Other 22 235 Total accrued expenses $ 1,312 $ 1,118

Accrued Liability - California

Accrued Liability - California Sales Tax	9 Months Ended
	Sep. 28, 2019
Payables And Accruals [Abstract]
Accrued Liability - California Sales Tax	Note 12: Accrued Liability – California Sales Tax September 28, 2019 December 29, 2018 Accrued liability - CA sales tax $ 4,688 $ 4,722 We operate in fourteen states in the U.S. and in various provinces in Canada. From time to time, we are subject to sales and use tax audits that could result in additional taxes, penalties and interest owed to various taxing authorities. As previously disclosed, the California Board of Equalization (“BOE”) conducted a sales and use tax examination covering the Company’s California operations for years 2011, 2012 and 2013. The Company believed it was exempt from collecting sales taxes under service agreements with utility customers that included appliance replacement programs. During the fourth quarter of 2014, the Company received communication from the BOE indicating they were not in agreement with the Company’s interpretation of the law. As a result, the Company applied for and, as of February 9, 2015, received approval to participate in the California Board of Equalization’s Managed Audit Program. The period covered under this program included years 2011, 2012, 2013 and extended through the nine-month period ended September 30, 2014. On April 13, 2017 the Company received the formal BOE assessment for sales tax for tax years 2011, 2012 and 2013 in the amount of $4,100 plus applicable interest of $500 related to the appliance replacement programs that we administered on behalf of our customers on which we did not assess, collect or remit sales tax. The Company has appealed this assessment and continues to engage the services of our existing retained sales tax experts throughout the appeal process. The BOE tax assessment is subject to protest and appeal and would not need to be funded until the matter has been fully resolved through the appeal process. Upon resolution of the protest and appeal process, payment of any resulting tax assessment must be made within twenty-four months. Representatives of the Company have attended multiple settlement conferences to date and the parties are engaged in settlement discussions in an attempt to settle the matter. There can be no assurance that the Company is able to settle the matter on terms acceptable to it, or at all.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 13: Income Taxes Our overall effective tax rate was 25.4% for the 39 weeks ended September 28, 2019, and we recorded a positive tax provision benefit of $1,825 against a pre-provision loss of $7,182. Our overall effective tax rate was 20.5% for the 39 weeks ended September 29, 2018, and we had a tax benefit of $1,059 against a pre-provision loss of $5,170. The effective tax rates and related provisional tax amounts vary from the U.S. federal statutory rate due to state taxes, foreign taxes, share-based compensation, valuation allowance, and certain non-deductible expenses. We regularly evaluate both positive and negative evidence related to retaining a valuation allowance against certain deferred tax assets. The realization of deferred tax assets is dependent upon sufficient future taxable income during the periods when deductible temporary differences and carryforwards are expected to be available to reduce taxable income. We have concluded based on the weight of evidence that a valuation allowance should be maintained against certain deferred tax assets that we do not expect to utilize in the near future. The Company continues to have a full valuation allowance against its Canadian operations.

Short Term Debt

Short Term Debt	9 Months Ended
	Sep. 28, 2019
Debt Disclosure [Abstract]
Short Term Debt	Note 14: Short Term Debt Short term debt and other financing obligations as of September 28, 2019 and December 29, 2018, consist of the following: September 28, 2019 December 29, 2018 AFCO Finance $ 309 $ 193 GE 8% loan agreement 482 482 Total short term debt $ 791 $ 675 AFCO Finance On July 2, 2018, we entered into a financing agreement with AFCO Credit Corporation (“AFCO”) purchased through Marsh Insurance to fund the annual premiums on insurance policies due June 1, 2018. These policies related to workers’ compensation and various liability policies including, but not limited to, General, Auto, Umbrella, Property, and Directors’ and Officers’ insurance. The total amount of the premiums financed was $556 with an interest rate of 4.519%. An initial down payment of $56 was due before July 1, 2018 with additional monthly payments of: $57 made beginning July 1, 2018 and ending September 1, 2018; and $65 made beginning October 1, 2018 and ending March 1, 2019. On June 1, 2019 we entered into two other financing agreements with AFCO purchased through Marsh Insurance to fund annual premiums on insurance policies due June 1, 2019. These policies related to worker’s compensation and various liability policies including but not limited to, General Auto, Umbrella, Property, Directors’ and Officers’ insurance. The total amount of the premiums financed in aggregate was $471 at an annual percentage rate of 4.9%. An initial down payment of $103 was due at signing with additional monthly payments of $54 due starting on July 1, 2019 and continuing through March 1, 2020. The outstanding principal due AFCO at September 28, 2019 and December 29, 2018 was $309 and $193, respectively. GE On August 14, 2017 as a part of the sale of the Company’s equity interest in AAP, Recleim LLC, a Delaware limited liability company (“Recleim”), agreed to undertake, pay or assume the Company’s GE obligations consisting of a promissory note (GE 8% loan agreement) and other payables which were incurred after the issuance of such promissory note. Recleim has agreed to indemnify and hold the Company harmless from any action to be taken by GE relating to such obligations. The Company has an offsetting receivable due from Recleim. Recleim has paid into an escrow account the money to pay the GE 8% loan agreement in full. The money will not be remitted to GE until the outcome of the arbitration of the legal matter described in Note 18.

Lease Obligations

Lease Obligations	9 Months Ended
	Sep. 28, 2019
Leases [Abstract]
Lease Obligations	Note 15: Lease Obligations The Company adopted ASC 842 Leases Total present value of lease payments as of September 28, 2019: Remainder 2019 $ 323 2020 1,161 2021 705 2022 162 2023 50 2024 — Total 2,401 Less Interest 205 Present Value of Payments $ 2,196

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16: Commitments and Contingencies Litigation On December 29, 2016, the Company served a Minnesota state court complaint for breach of contract on Skybridge Americas, Inc. (“SA”), the Company’s primary call center vendor throughout 2015 and most of 2016. The Company seeks damages in the millions of dollars as a result of alleged overcharging by SA and lost client contracts. On January 25, 2017, SA served a counterclaim for unpaid invoices in the amount of approximately $460 plus interest and attorneys’ fees. On March 29, 2017, the Hennepin County district court (the “District Court”) dismissed the Company’s breach of contract claim based on SA’s overuse of its Canadian call center but permitted the Company’s remaining claims to proceed. Following motion practice, on January 8, 2018 the District Court entered judgment in SA’s favor, which was amended as of February 28, 2018, for a total amount of $614, including interest and attorneys’ fees. On March 4, 2019, the Minnesota Court of Appeals (the “Court of Appeals”) ruled and (i) reversed the District Court’s judgment in favor of Skybridge on the call center location claim and remanded the issue back to the District Court for further proceedings, (ii) reversed the District Court’s judgment in favor of Skybridge on the net payment issue and remanded the issue to the District Court for further proceedings, and (iii) affirmed the District Court’s judgment in Skybridge’s favor against the Company’s claim that Skybridge breached the contract when it failed to meet the service level agreements. As a result of the decision by the Court of Appeals, the District Court’s award of interest and attorneys’ fees, etc. was reversed. The Company expects that the District Court will issue a new scheduling order providing deadlines for resumed discovery, motion practice, and alternative dispute resolution, leading to a trial. On November 15, 2016, the Company served an arbitration demand on Haier US Appliance Solutions, Inc., dba GE Appliances (“GEA”), alleging breach of contract and interference with prospective business advantage. The Company seeks over $2,000 in damages. On April 18, 2017, GEA served a counterclaim for approximately $337 in alleged obligations under the parties’ recycling agreement. Simultaneously with serving its counterclaim in the arbitration, which is venued in Chicago, GEA filed a complaint in the United States District Court for the Western District of Kentucky seeking damages of approximately $530 plus interest and attorneys’ fees allegedly owed under a previous agreement between the parties. On December 12, 2017, the court stayed GEA’s complaint in favor of the arbitration. Under the terms of the Company’s transaction with Recleim LLC (“Recleim”), Recleim is obligated to pay GEA on the Company’s behalf the amounts claimed by GEA in the arbitration and in the lawsuit pending in Kentucky. Those amounts have been paid into escrow pending the outcome of the arbitration. Arbitration proceedings were held in October and November 2019. The Company expects a decision from the arbitrator by the end of 2019. AMTIM Capital, Inc. (“AMTIM”) acts as the Company’s representative to market our recycling services in Canada under an arrangement that pays AMTIM for revenues generated by recycling services in Canada as set forth in the agreement between the parties. A dispute has arisen between AMTIM and the Company with respect to the calculation of amounts due to AMTIM pursuant to the agreement. In a lawsuit filed in the province of Ontario, AMTIM claims a discrepancy in the calculation of fees due to AMTIM by the Company of approximately $2,000. Although the outcome of this claim is uncertain, the Company believes that no further amounts are due under the terms of the agreement and that we will continue to defend our position relative to this lawsuit. The Company anticipates a trial in February 2020. On or about July 22, 2019, Trustee Main/270, LLC (the “Reynoldsburg Landlord”) filed a lawsuit against ApplianceSmart, Inc. and the Company in the Franklin County Common Pleas Court in Columbus, Ohio, alleging, with respect to ApplianceSmart, default under a lease agreement and, with respect to the Company, guaranty of lease. The complaint sought damages of $1,530, attorney fees, and other charges. On or about September 27 , Other Commitments As previously disclosed and as discussed in Note 6: Note receivable – Sale of Discontinued Operations, on December 30, 2017, the Company disposed of its retail appliance segment and sold ApplianceSmart to the Purchaser. In connection with that sale, as of September 28, 2019 the Company has an aggregate amount of future real property lease payments of $2,600, which represents amounts guaranteed or which may be owed under certain lease agreements to third party landlords in which the Company either remains the counterparty, is a guarantor, or has agreed to remain contractually liable under the lease (“ApplianceSmart Leases”). There are five ApplianceSmart Leases with Company guarantees, one terminating December 31, 2020, April 30, 2021, August 14, 2021, December 31, 2022 and June 30, 2025, respectively. The ApplianceSmart Leases are considered related party transactions. It cannot be determined either at September 28, 2019 or on a prospective basis that the Company will incur any loss related to its guarantees for a maximum potential amount of future undiscounted lease payments. Undiscounted lease payments at September 28, 2019 and December 29, 2018 was $2,600and $4,900, respectively. The Company evaluated the fair value of its potential obligation under the guidance of ASC 450: Contingencies and ASC 460: Guarantees. As a result, the Company does not have any accrued amount of liability associated with these future guaranteed lease payments as the fair value of the potential liability is immaterial. The fair value was calculated based on the undiscounted lease payments, a discount rate equivalent to current interest rates associated with the real estate being lease and a remote probability weighting. The ApplianceSmart Leases either have the Company as the contract tenant only, or the contract reflects a joint tenancy with ApplianceSmart. ApplianceSmart is the occupant of the ApplianceSmart Leases. The Company does not have the right to use the ApplianceSmart lease assets nor is the Company the primary obligor of the lease payments, hence capitalization under ASC 842 is not required. The ApplianceSmart Leases have historically been used by ApplianceSmart for its business operations and the rent and other amounts owed under such leases has been and is being paid by ApplianceSmart historically and in the future. Any potential amounts paid out for by the Company as a result of its obligations and/or guarantees under ApplianceSmart Leases would be recoverable to the extent there are assets available from ApplianceSmart. ApplianceSmart Leases are related party transactions. The Company divested itself of the ApplianceSmart Leases and leaseholds with the sale of ApplianceSmart to Purchaser on December 30, 2017. The Company is party from time to time to other ordinary course disputes that we do not believe to be material to our financial condition as of September 28, 2019.

Series A Preferred Stock; Excha

Series A Preferred Stock; Exchange for Shares of Series A-1 Preferred Stock	9 Months Ended
	Sep. 28, 2019
Equity [Abstract]
Series A Preferred Stock; Exchange for Shares of Series A-1 Preferred Stock	Note 17: Series A Preferred Stock; Exchange for Shares of Series A-1 Preferred Stock On August 18, 2017, the Company acquired GeoTraq by way of merger, the result of which GeoTraq became a wholly-owned subsidiary of the Company. In connection with this transaction, the Company tendered to the owners of GeoTraq $200 in cash, issued to them an aggregate of 288,588 shares of the Company’s Series A Convertible Preferred Stock (the “Series A Preferred Stock”), and entered into one-year unsecured promissory notes in the aggregate principal amount of $800. To accomplish the designation and issuance of the Series A Preferred Stock, we filed a Certificate of Designation with the Secretary of State of the State of Minnesota. On November 9, 2017, we filed a Certificate of Correction with the Minnesota Secretary of State. In connection with the Reincorporation, we filed Articles of Incorporation with the Secretary of State of the State of Nevada on March 12, 2018, and a Certificate of Correction with the Secretary of State of the State of Nevada on August 7, 2018 (collectively, the “Nevada Articles of Incorporation”). On June 21, 2019, we filed a Certificate of Designation (the “Series A-1 Certificate of Designation”) of Powers, Preferences, and Rights of Series A-1 Convertible Preferred Stock (the “Series A-1 Preferred Stock”) with the Nevada Secretary of State. Current Report on Form 8-K filed with the SEC on June 24, 2019 The Series A-1 Convertible Preferred Stock was designated pursuant to guidance received from Nasdaq and has virtually all of the same rights, characteristics, and attributes as the Company’s Series A Convertible Preferred Stock, except as required by the Listing Qualifications staff of The Nasdaq Stock Market LLC (i.e., Section 3.2.5 in respect of voting rights of the Series A-1 Convertible Preferred Stock and Section 3.2.1(f) in respect of a Triggering Event, as such term is defined therein, and the formula to be applied in connection therewith), with respect to each of which requirements the Company has already been in compliance. The filing of the Series A-1 Certificate of Designation was unanimously approved by the Board of Directors on June 18, 2019. The affirmative approval of a majority of the holders of the Series A Convertible Preferred Stock for the exchange of such shares into shares of Series A-1 Convertible Preferred Stock occurred on or about June 19, 2019. The three holders of our Series A Convertible Preferred Stock were deemed to have exchanged their shares of Series A Convertible Preferred Stock for an equivalent number of shares of Series A-1 Convertible Preferred Stock, or an aggregate of 259,729 shares. Except as described above, the rights, characteristics, and attributes of the Series A-1 Preferred Stock are the same as described below. Except as described above and as set forth below, references below to “Series A Preferred Stock” include and shall be deemed to refer to “Series A-1 Preferred Stock” on and after June 19, 2019. Conversion The Series A-1 Preferred Stock is not convertible into shares of our common stock except as described below. Subject to the third sentence of this paragraph, each holder of a share of Series A-1 Preferred Stock has the right, exercisable at any time and from time to time (unless otherwise prohibited by law, rule or regulation, or as restricted below), to convert any or all of such holder’s shares of Series A-1 Preferred Stock into shares of our common stock at the conversion ratio. After giving effect to the Reverse Stock Split, the “conversation ratio” per share of the Series A-1 Preferred Stock is a ratio of 1:20, meaning one share of Series A-1 Preferred Stock, if and when converted into shares of our common stock, converts into 20 shares of our common stock. One share of Series A-1 Preferred stock converts into 20 shares of our common stock. Notwithstanding anything to the contrary in the Certificate of Designation, a holder of Series A-1 Preferred Stock may not convert any of such holder’s shares and we may not issue any shares of our common stock in connection with a conversion that would trigger any Nasdaq requirement to obtain shareholder approval prior to such conversion or issuance in connection with such conversion that would be in excess of that number of shares of common stock equivalent to 19.9% of the number of shares of common stock as of August 18, 2017; provided however

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 28, 2019
Stockholders Equity Note [Abstract]
Shareholders' Equity	Note 18: Shareholders’ Equity Common Stock : After giving effect to the Reverse Stock Split, our Articles of Incorporation authorize 10,000,000 shares of common stock that may be issued from time to time having such rights, powers, preferences and designations as the Board of Directors may determine. During the 39 weeks ended September 28, 2019 and September 29, 2018, 223,214 and nil shares of common stock were issued, respectively. As of September 28, 2019, and December 29, 2018, there were 1,917,779 and 1,694,565 shares, respectively, of common stock issued and outstanding. Stock options : The 2016 Plan, which replaces the 2011 Plan, authorizes the granting of awards in any of the following forms: (i) incentive stock options, (ii) nonqualified stock options, (iii) restricted stock awards, and (iv) restricted stock units, and expires on the earlier of October 28, 2026, or the date that all shares reserved under the 2016 Plan are issued or no longer available. The 2016 Plan provides for the issuance of up to 400,000 shares of common stock pursuant to awards granted under the 2016 Plan. Options granted to employees typically vest over two years, while grants to non-employee directors vest in six months. As of September 28, 2019, and December 29, 2018, 4,000 options were outstanding under the 2016 Plan. Our 2011 Plan authorizes the granting of awards in any of the following forms: (i) stock options, (ii) stock appreciation rights, and (iii) other share-based awards, including but not limited to, restricted stock, restricted stock units or performance shares, and expires on the earlier of May 12, 2021, or the date that all shares reserved under the 2011 Plan are issued or no longer available. As of September 28, 2019, and December 29, 2018, 40,400 and 97,000 options, respectively, were outstanding under the 2011 Plan. No additional awards will be granted under the 2011 Plan. We issue new common stock when stock options are exercised. The Company periodically grants stock options that vest based upon the achievement of performance targets. For performance-based options, the Company evaluates the likelihood of the targets being met and records the expense over the probable vesting period. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. No options were granted during the 39 weeks ended September 28, 2019 or 2018. Additional information relating to all outstanding options is as follows (in thousands, except per share data): Weighted Average Aggregate Weighted Average Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2017 125,500 $ 12.80 $ — 4.22 Cancelled/expired/forfeited (24,600 ) 19.90 Balance at December 29, 2018 100,900 $ 11.08 $ — 3.84 Cancelled/expired/forfeited (56,500 ) 9.30 Balance at September 28, 2019 44,400 $ 13.31 $ — 3.24 We recognized no share-based compensation expense related to option grants for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on our closing stock price of $2.90 on September 28, 2019, which theoretically could have been received by the option holders had all option holders exercised their options as of that date. As of September 28, 2019, and December 29, 2018, there were no in-the-money options exercisable. We recognized share-based compensation expense of $712 and $596 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively, related to common shares issued as compensation. There is estimated future share-based compensation expense as of September 28, 2019 of $51 per month for a total of $554. Warrants: As of September 28, 2019, and December 29, 2018, we had fully vested warrants outstanding to purchase 33 shares of common stock at a price of $3.40 per share and expire in May 2020. Preferred Stock Our Articles of Incorporation authorize two million shares of preferred stock that may be issued from time to time in one or more series having such rights, powers, preferences and designations as the Board of Directors may determine. In August 2017, we issued 288,588 shares of Series A convertible preferred stock in connection with the acquisition of GeoTraq. On June 21, 2019, the shares of Series A Preferred Stock were exchanged for shares of Series A-1 Preferred Stock on a one-for-one basis. See Note 19.

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 28, 2019
Earnings Per Share [Abstract]
Loss Per Share	Note 19: Loss Per Share Net loss per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding do not include shares of restricted stock that have not yet vested, although such shares are included as outstanding shares in the Company’s Consolidated Balance Sheet. Diluted net earnings per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable in respect of restricted share awards, stock options and convertible preferred stock, including the Series A-1 Preferred Stock. The following table presents the computation of basic and diluted net loss per share: For the Thirteen Weeks Ended For the Thirty Nine Weeks Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Net loss $ (1,958 ) $ (1,260 ) $ (5,357 ) $ (4,111 ) Basic loss per share $ (1.12 ) $ (0.87 ) $ (3.16 ) $ (2.99 ) Diluted loss per share $ (1.12 ) $ (0.87 ) $ (3.16 ) $ (2.99 ) Potentially dilutive securities were excluded from the calculation of diluted net loss per share for the 13 and 39 weeks ended September 28, 2019 and September 29, 2018, respectively. The weighted average number of dilutive securities excluded were 134 and 139, respectively for each period, because the effects were anti-dilutive based on the application of the treasury stock method. Shares of Series A-1 Preferred Stock issued and outstanding are excluded from dilutive securities until the conditions for conversion have been satisfied. See Note 18.

Major Customers and Suppliers

Major Customers and Suppliers	9 Months Ended
	Sep. 28, 2019
Risks And Uncertainties [Abstract]
Major Customers and Suppliers	Note 20: Major Customers and Suppliers For the 13 weeks ended September 28, 2019, one customer represented 16% or more of our total revenues. For the 13 weeks ended September 29, 2018, one customer represented 14% of our total revenues. For the 39 weeks ended September 28, 2019, 1 customer represented 11% of our total revenue. For the 39 weeks ended September 29, 2018, 2 customers represented 10% or more of our total revenue for a combined total of 31%. As of September 28, 2019, two customers represented 39% of our total trade receivables. As of December 29, 2018, three customers represented more than 10% of our total trade receivables, for a total of 38% of our total trade receivables. During the 13 weeks and 39 weeks ended September 28, 2019 and September 29, 2018, we purchased appliances for resale from four suppliers. We have and are continuing to secure other vendors from which to purchase appliances. However, the curtailment or loss of one of these suppliers or any appliance supplier could adversely affect our operations.

Defined Contribution Plan

Defined Contribution Plan	9 Months Ended
	Sep. 28, 2019
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	Note 21: Defined Contribution Plan We have a defined contribution salary deferral plan covering substantially all employees under Section 401(k) of the Internal Revenue Code. We contribute an amount equal to 10 cents for each dollar contributed by each employee up to a maximum of 5% of each employee’s compensation. We recognized expense for contributions to the plans of $3 and $10 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. We recognized expense for contributions to the plans of $20 and $33 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively.

Segment Information

Segment Information	9 Months Ended
	Sep. 28, 2019
Segment Reporting [Abstract]
Segment Information	Note 22: Segment Information We operate within targeted markets through three reportable segments for continuing operations: biotechnology, recycling and technology. The biotechnology segment started in September 2019 and is focused on development of new and innovative solutions for ending the opioid epidemic ranging from digital technologies to educational advocacy. Because the biotechnology segment did not have revenues or expenses during the month of September 2019 it has been excluded from the tables below. The recycling segment includes all fees charged and costs incurred for collecting, recycling and installing appliances for utilities and other customers. The recycling segment also includes byproduct revenue, which is primarily generated through the recycling of appliances. The nature of products, services and customers for both segments varies significantly. As such, the segments are managed separately. Our Chief Executive Officer has been identified as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance and allocates resources based on sales and income from operations of each segment. Income (loss) from operations represents revenues less cost of revenues and operating expenses, including certain allocated selling, general and administrative costs. There are no intersegment sales or transfers. The following tables present our segment information for the 13 and 39 weeks ended September 28, 2019 and September 29, 2018: Thirteen Weeks Ended Thirty Nine Weeks Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Revenues Recycling $ 9,790 $ 10,267 $ 23,684 $ 27,553 Technology — — — — Total Revenues $ 9,790 $ 10,267 $ 23,684 $ 27,553 Gross profit Recycling $ 2,564 $ 3,393 $ 5,581 $ 7,955 Technology — — — — Total Gross profit $ 2,564 $ 3,393 $ 5,581 $ 7,955 Operating loss Recycling $ (1,319 ) $ (469 ) $ (4,200 ) $ (1,209 ) Technology (1,302 ) (1,202 ) (3,685 ) (3,627 ) Total Operating loss $ (2,621 ) $ (1,671 ) $ (7,885 ) $ (4,836 ) Depreciation and amortization Recycling $ 139 $ 76 $ 238 $ 196 Technology 937 933 2,808 2,797 Total Depreciation and amortization $ 1,076 $ 1,009 $ 3,046 $ 2,993 Interest expense, net Recycling $ 75 $ 45 $ 81 $ 675 Technology — — — — Total Interest expense, net $ 75 $ 45 $ 81 $ 675 Net loss before benefit from income taxes Recycling $ (1,388 ) $ (263 ) $ (3,497 ) $ (1,543 ) Technology (1,302 ) (1,202 ) (3,685 ) (3,627 ) Total Net loss before benefit from income taxes $ (2,690 ) $ (1,465 ) $ (7,182 ) $ (5,170 ) As of September 28, 2019 As of December 29, 2018 Assets Recycling $ 15,152 $ 13,985 Technology 18,491 21,055 Total Assets $ 33,643 $ 35,040 Intangible assets Recycling $ 19 $ 19 Technology 18,174 20,969 Total Intangible assets $ 18,193 $ 20,988

Related Parties

Related Parties	9 Months Ended
	Sep. 28, 2019
Related Party Transactions [Abstract]
Related Parties	Note 23: Related Parties Tony Isaac, the Company’s Chief Executive Officer, is the father of Jon Isaac, President and Chief Executive Officer of Live Ventures Incorporated (“Live”) and managing member of Isaac Capital Group LLC, a greater than 5% stockholder of the Company. Tony Isaac, Chief Executive Officer, Virland Johnson, Chief Financial Officer, Richard Butler, Board of Directors member, and Dennis Gao, Board of Directors member of the Company, are Board of Directors member, Chief Financial Officer, Board of Directors member, and Board of Directors members, respectively, of Live. The Company also shares certain executive, accounting and legal services with Live. The total services shared were $52 and $79 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. The total services shared were $99 and $195 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. Customer Connexx rents approximately 9,879 square feet of office space from Live in Las Vegas, Nevada. The total rent and common area expense were $45 and $50 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. The total rent and common area expense were $44 and $136 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. On December 30, 2017, Purchaser entered into the Agreement with the Company and ApplianceSmart. Pursuant to the Agreement, the Purchaser purchased from the Company all of the Stock of ApplianceSmart in exchange for the Purchase Price. Effective April 1, 2018, the Purchaser issued the ApplianceSmart Note with a three-year term in the original principal amount of $3,919 for the balance of the purchase price. ApplianceSmart is guaranteeing the repayment of the ApplianceSmart Note. On December 26, 2018, the ApplianceSmart Note was amended and restated to grant the Company a security interest in the assets of the Purchaser, ApplianceSmart, and ApplianceSmart Contracting Inc. in exchange for modifying the repayment terms to provide for the payment in full of all accrued interest and principal on April 1, 2021, the maturity date of the ApplianceSmart Note. On March 15, 2019, the Company entered into subordination agreements with third parties pursuant to which it agreed to subordinate the payment of indebtedness under the ApplianceSmart Note and the Company’s security interest in the assets of ApplianceSmart and other related parties in exchange for up to $1,200 payable within 15 days of the agreement. ApplianceSmart can re-borrow up to the principal amount of the Note, $3,919. ApplianceSmart paid $1,200 to the Company as follows: $100 on March 29, 2019, $250 on April 5, 2019 and $850 on April 15, 2019, in each case as principal payments on the ApplianceSmart Note. In connection with the sale to the Purchaser, ApplianceSmart Inc. incurred $0 and $68 of transition fee expense for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. ApplianceSmart Inc. incurred $0 and $135 of transition fee expense for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. See - Other Commitments for details about the Company’s obligations and/or guaranteed lease commitments. For discussion related to potential obligations and or guarantees under ApplianceSmart Leases, see Note 16. On August 28, 2019, ARCA Recycling entered into and delivered to Isaac Capital Group, LLC (the “Lender”), a secured revolving line of credit promissory note, whereby the Lender agreed to provide the ARCA Recycling with a $2,500 revolving credit facility (the “Revolving Credit Facility”). The Revolving Credit Facility matures on August 28, 2020. The Revolving Credit Facility bears interest at 8.75% per annum and provides for the payment of interest, monthly in arrears. ARCA Recycling will pay a loan fee of 2.0% on each borrowing made under the Revolving Credit Facility. On August 28, 2019, ARCA Recycling received an advance of $1,000 under the Revolving Credit Facility. In connection with entering into the Revolving Credit Facility, the Borrower also entered into a security agreement in favor of the Lender, pursuant to which ARCA Recycling granted a security interest in all of its assets to the Lender. The obligations of ARCA Recycling under the Revolving Credit Facility are guaranteed by the Company. The foregoing transaction did not include the issuance of any shares of the Company’s common stock, warrants, or other derivative securities.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 28, 2019
Accounting Policies [Abstract]
Basis of Presentation	B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended December 29, 2018.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications	Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net income (loss) or stockholders’ equity.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment.
Financial Instruments	Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivables, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of short-term debt at September 28, 2019 and December 29, 2018 approximate fair value.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value.
Trade Receivables and Allowance for Doubtful Accounts	Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of September 28, 2019, and December 29, 2018, respectively.
Inventories	Inventories Appliance inventories are stated at the lower of cost, determined on a specific identification basis, or net realizable value. Inventory raw material - chips, are stated at the lower of average cost or net realizable value. We provide estimated provisions for the obsolescence of our appliance inventories, including adjustment to net realizable value, based on various factors, including the age of such inventory and our management’s assessment of the need for such provisions. We look at historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. The Company does not have a reserve for excess or obsolete inventory at September 28, 2019 and December 29, 2018.
Property and Equipment	P roperty and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful life of building and improvements is 18 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows.
Intangible Assets	Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current period operating, or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. There was no impairment of intangibles as of June 29, 2019 based on the annual intangible asset impairment test performed as of that date. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years.
Revenue Recognition	Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers of public utilities, our customers. We receive as part of our de-manufacturing and recycling process revenue from scrap dealers for refrigerant, steel, plastic, glass, copper and other residual items. We adopted Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers Adoption of the new standard did not have a significant impact on the current period revenues or on the prior year Consolidated Financial Statements. No transition adjustment was required to our retained earnings as of January 1, 2018. Under the new standard revenue is recognized as follows: We determine revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, we satisfy a performance obligation. As part of its assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price as specified on the contract is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue We generate revenue by providing replacement appliances. We recognize revenue at the point in time when control over the replacement product is transferred to the customer, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at our customer’s consumers home. Recycling Services Revenue We generate revenue by providing pickup and recycling services. We recognize revenue at the point in time when we have picked up a to be recycled appliance and transfer of ownership as occurred, when our performance obligations are satisfied, which typically occur upon pickup from our customers consumer’s home. Byproduct Revenue We generate other recycling byproduct revenue (the sale of copper, steel, plastic and other recoverable non-refrigerant byproducts) as part of our de-manufacturing process. We recognize byproduct revenue upon delivery and transfer of control of byproduct to a third-party recycling customer, having a mutually agreed upon price per pound and collection is reasonably assured. Transfer of control occurs at the time the customer is in possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and in some cases volume of the byproduct delivered multiplied by the market rate as quoted. Technology Revenue We currently are not generating any revenue in our Technology segment. Biotechnology Revenue We currently are not generating any revenue in our Biotechnology segment. Deferred Revenue Receivables are recognized in the period we ship the product or provide the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When we receive consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. We recognize deferred revenue as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met and any constraints have been resolved. We defer the product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer We recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. We have concluded that none of the costs we have incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no costs deferred and recognized as assets on the consolidated balance sheets at September 28, 2019 and December 29, 2018. Practical Expedients and Exemptions: a. Taxes collected from customers and remitted to government authorities and that are related to sales of our products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, general and administrative expense in the Condensed Consolidated Statements of Operations. c. We do not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. Revenue recognized for Company contracts - $8,891 and $9,963 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Revenue recognized for Company contracts - $21,397 and $26,710 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented.
Shipping and Handling	Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues.
Advertising expense	Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $168 and $226 for the 13 weeks ended September 28, 2019 and September 29, 2018, respectively. Advertising expense totaled $623 and $593 for the 39 weeks ended September 28, 2019 and September 29, 2018, respectively.
Fair Value Measurements	Fair Value Measurements ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company's assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Operations. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.
Lease Accounting	Lease Accounting We adopted Accounting Standards Update No. 2016-02, Leases In considering the lease asset value, the Company considers fixed or variable payment terms, prepayments and options to extend, terminate or purchase. Renewal, termination or purchase options affect the lease term used for determining lease asset value only if the option is reasonably certain to be exercised. The Company uses an estimate of its incremental borrowing rate based on information available at lease commencement in determining present value of lease payments. We lease warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2022 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2-3 years with some being longer or shorter depending on needs of the business and the lease partners. The Company has also engaged in month to month leases for parking spaces that the Company has elected to expense as incurred. Our lease agreements do not include variable lease payments. Our lessors do offer options to extend lease terms as leases expire and management evaluates against current rental markets and other strategic factors in making the decision to renew. When leases are within 6 months of being renewed, management will estimate probabilities of renewing for an additional term based on market and strategic factors and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The operating leases we have do not contain residual value guarantees and do not contain restrictive covenants. The Company currently has one sublease in Ontario, Canada. Leases accounted under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing as documented in the contract. Non lease contracts were also evaluated to understand if the contract terms provided for an asset that we controlled and provided us with substantially all the economic benefits. We did not observe any contracts with embedded leases. Lease contracts were reviewed, and distinctions made between non lease and lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations. Adopting the new lease standard had minimal impact on consolidated earnings and cash flows. The weighted average lease term for operating leases is 27 months and the weighted average discount rate is 8%.
Earnings Per Share	Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per Share
Segment Reporting	Segment Reporting ASC Topic 280, “ Segment Reporting
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains cash balances at several banks in several states including, Minnesota, California and Nevada. Accounts are insured by the Federal Deposit Insurance Corporation up to $250 per institution as of September 28, 2019. At times, balances may exceed federally insured limits.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Credit Losses In June 2016, the Financial Accounting Standards Board issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments, which introduces a new approach to estimate credit losses on certain types of financial instruments based on expected losses instead of incurred losses. It also modifies the impairment model for available-for-sale debt securities and provides a simplified accounting model for purchased financial assets with credit deterioration since their origination. ASU No. 2016-13 is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years. Early adoption is permitted. We are currently assessing the impact of adopting this new accounting standard on our Consolidated Financial Statements and related disclosures.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	9 Months Ended
	Sep. 28, 2019
Receivables [Abstract]
Schedule of Trade and Other Receivables	September 28, 2019 December 29, 2018 Trade receivables, net $ 6,839 $ 5,064 Factored accounts receivable (2,397 ) (582 ) Prestige Capital reserve receivable 451 106 Due from Recleim 819 819 Other receivables 165 397 Trade and other receivables, net $ 5,877 $ 5,804 Trade accounts receivable $ 5,123 $ 3,350 Un-billed trade receivables 1,745 1,743 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 6,839 $ 5,064

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 28, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory	Total inventory consists of the following as of September 28, 2019 and December 29, 2018: September 28, 2019 December 29, 2018 Appliances held for resale $ 1,527 $ 801 Inventory - raw material - chips 200 — Total inventory $ 1,727 $ 801

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	9 Months Ended
	Sep. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Prepaids and Other Current Assets	Prepaids and other current assets as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Prepaid insurance $ 429 $ 271 Prepaid rent 20 — Prepaid consulting fees — 265 Prepaid other 97 81 Debt issuance costs, net 308 419 Total prepaid expenses and other current assets $ 854 $ 1,036

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 28, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of September 28, 2019 and December 29, 2018 consist of the following: Useful Life (Years) September 28, 2019 December 29, 2018 Buildings and improvements 18-30 $ 68 $ 67 Equipment (including computer software) 3-15 6,408 6,049 Projects under construction 133 58 Property and equipment 6,609 6,174 Less accumulated depreciation and amortization (5,807 ) (5,557 ) Total property and equipment, net $ 802 $ 617

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 28, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	September 28, 2019 December 29, 2018 Intangible assets GeoTraq, net $ 18,174 $ 20,969 Patent 19 19 Total intangible assets $ 18,193 $ 20,988

Deposits and Other Assets (Tabl

Deposits and Other Assets (Tables)	9 Months Ended
	Sep. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Deposits and Other Assets	Deposits and other assets as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Deposits $ 194 $ 561 Other 91 100 Total deposits and other assets $ 285 $ 661

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 28, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities as of September 28, 2019 and December 29, 2018 consist of the following: September 28, 2019 December 29, 2018 Compensation and benefits $ 489 $ 567 Accrued incentive and rebate checks 801 316 Other 22 235 Total accrued expenses $ 1,312 $ 1,118

Accrued Liability - Californi_2

Accrued Liability - California Sales Tax (Tables)	9 Months Ended
	Sep. 28, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Sales Tax Liability	September 28, 2019 December 29, 2018 Accrued liability - CA sales tax $ 4,688 $ 4,722

Short Term Debt (Tables)

Short Term Debt (Tables)	9 Months Ended
	Sep. 28, 2019
Debt Disclosure [Abstract]
Schedule of Short Term Debt and Other Financing Obligations	Short term debt and other financing obligations as of September 28, 2019 and December 29, 2018, consist of the following: September 28, 2019 December 29, 2018 AFCO Finance $ 309 $ 193 GE 8% loan agreement 482 482 Total short term debt $ 791 $ 675

Lease Obligations (Tables)

Lease Obligations (Tables)	9 Months Ended
	Sep. 28, 2019
Leases [Abstract]
Schedule of Present Value of Lease Payments	Total present value of lease payments as of September 28, 2019: Remainder 2019 $ 323 2020 1,161 2021 705 2022 162 2023 50 2024 — Total 2,401 Less Interest 205 Present Value of Payments $ 2,196

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 28, 2019
Stockholders Equity Note [Abstract]
Schedule of All Outstanding Options Activity	Additional information relating to all outstanding options is as follows (in thousands, except per share data): Weighted Average Aggregate Weighted Average Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2017 125,500 $ 12.80 $ — 4.22 Cancelled/expired/forfeited (24,600 ) 19.90 Balance at December 29, 2018 100,900 $ 11.08 $ — 3.84 Cancelled/expired/forfeited (56,500 ) 9.30 Balance at September 28, 2019 44,400 $ 13.31 $ — 3.24

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 28, 2019
Earnings Per Share [Abstract]
Loss Per Share	The following table presents the computation of basic and diluted net loss per share: For the Thirteen Weeks Ended For the Thirty Nine Weeks Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Net loss $ (1,958 ) $ (1,260 ) $ (5,357 ) $ (4,111 ) Basic loss per share $ (1.12 ) $ (0.87 ) $ (3.16 ) $ (2.99 ) Diluted loss per share $ (1.12 ) $ (0.87 ) $ (3.16 ) $ (2.99 )

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 28, 2019
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present our segment information for the 13 and 39 weeks ended September 28, 2019 and September 29, 2018: Thirteen Weeks Ended Thirty Nine Weeks Ended September 28, 2019 September 29, 2018 September 28, 2019 September 29, 2018 Revenues Recycling $ 9,790 $ 10,267 $ 23,684 $ 27,553 Technology — — — — Total Revenues $ 9,790 $ 10,267 $ 23,684 $ 27,553 Gross profit Recycling $ 2,564 $ 3,393 $ 5,581 $ 7,955 Technology — — — — Total Gross profit $ 2,564 $ 3,393 $ 5,581 $ 7,955 Operating loss Recycling $ (1,319 ) $ (469 ) $ (4,200 ) $ (1,209 ) Technology (1,302 ) (1,202 ) (3,685 ) (3,627 ) Total Operating loss $ (2,621 ) $ (1,671 ) $ (7,885 ) $ (4,836 ) Depreciation and amortization Recycling $ 139 $ 76 $ 238 $ 196 Technology 937 933 2,808 2,797 Total Depreciation and amortization $ 1,076 $ 1,009 $ 3,046 $ 2,993 Interest expense, net Recycling $ 75 $ 45 $ 81 $ 675 Technology — — — — Total Interest expense, net $ 75 $ 45 $ 81 $ 675 Net loss before benefit from income taxes Recycling $ (1,388 ) $ (263 ) $ (3,497 ) $ (1,543 ) Technology (1,302 ) (1,202 ) (3,685 ) (3,627 ) Total Net loss before benefit from income taxes $ (2,690 ) $ (1,465 ) $ (7,182 ) $ (5,170 ) As of September 28, 2019 As of December 29, 2018 Assets Recycling $ 15,152 $ 13,985 Technology 18,491 21,055 Total Assets $ 33,643 $ 35,040 Intangible assets Recycling $ 19 $ 19 Technology 18,174 20,969 Total Intangible assets $ 18,193 $ 20,988

Background - Additional Informa

Background - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019USD ($)	Sep. 29, 2018USD ($)	Sep. 28, 2019USD ($)Segment	Sep. 29, 2018USD ($)	Dec. 29, 2018USD ($)
Number of operating segments | Segment			3
Reverse stock split			On April 19, 2019, a 1-for-5 reverse stock split took effect
Reverse stock split, conversion ratio			0.2
Net loss	$ (1,958)	$ (1,260)	$ (5,357)	$ (4,111)
Current assets	9,244		9,244		$ 8,937
Current liabilities	$ 11,563		11,563		$ 9,684
Working capital			$ (2,319)
Prestige Capital
Percentage of advance funding on unpaid customer's invoice			80.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details)	Jan. 01, 2018USD ($)	Sep. 28, 2019USD ($)	Sep. 29, 2018USD ($)	Jun. 29, 2019USD ($)	Sep. 28, 2019USD ($)SegmentSublease	Sep. 29, 2018USD ($)	Dec. 30, 2018USD ($)	Dec. 29, 2018USD ($)
Allowance for doubtful accounts		$ 29,000			$ 29,000			$ 29,000
Reserve for obsolete inventory		0			0			0
Impairment of intangible asset				$ 0
Deferred costs		0			0			0
Revenue from contracts		8,891,000	$ 9,963,000		21,397,000	$ 26,710,000
Advertising expense		168,000	$ 226,000		$ 623,000	$ 593,000
Operating lease, lease expire year					2022
Operating lease right of use assets		2,163,000			$ 2,163,000		$ 1,900,000	$ 0
Operating lease liability		$ 2,196,000			$ 2,196,000		$ 1,900,000
Operating lease, lease renewal term		6 months			6 months
Weighted average lease term for operating leases		27 months			27 months
Weighted average discount term		8.00%			8.00%
Number of reportable segments | Segment					3
Ontario, Canada
Number of sub leases | Sublease					1
Topic 606
Adjustments to retained earnings	$ 0
Technology Intangibles
Estimated useful life of intangible assets					7 years
Minimum
Operating lease, lease term		2 years			2 years
Minimum | Domain Name and Marketing
Estimated useful life of intangible assets					3 years
Minimum | Software
Estimated useful life of intangible assets					3 years
Minimum | Customer Relationships
Estimated useful life of intangible assets					7 years
Maximum
Operating lease, lease term		3 years			3 years
Federal Deposit Insurance Corporation insured per institution					$ 250,000
Maximum | Domain Name and Marketing
Estimated useful life of intangible assets					20 years
Maximum | Software
Estimated useful life of intangible assets					5 years
Maximum | Customer Relationships
Estimated useful life of intangible assets					15 years
Building and Improvements | Minimum
Estimated useful life of property and equipment					18 years
Building and Improvements | Maximum
Estimated useful life of property and equipment					30 years
Transportation Equipment | Minimum
Estimated useful life of property and equipment					3 years
Transportation Equipment | Maximum
Estimated useful life of property and equipment					15 years
Machinery and Equipment | Minimum
Estimated useful life of property and equipment					5 years
Machinery and Equipment | Maximum
Estimated useful life of property and equipment					10 years
Furnishings and Fixtures | Minimum
Estimated useful life of property and equipment					3 years
Furnishings and Fixtures | Maximum
Estimated useful life of property and equipment					5 years
Office and Computer Equipment | Minimum
Estimated useful life of property and equipment					3 years
Office and Computer Equipment | Maximum
Estimated useful life of property and equipment					5 years

Trade and Other Receivables - S

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Receivables [Abstract]
Total trade receivables, net	$ 6,839	$ 5,064
Factored accounts receivable	(2,397)	(582)
Prestige Capital reserve receivable	451	106
Due from Recleim	819	819
Other receivables	165	397
Trade and other receivables, net	5,877	5,804
Trade accounts receivable	5,123	3,350
Un-billed trade receivables	1,745	1,743
A/R Reserve	$ (29)	$ (29)

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Appliances held for resale	$ 1,527	$ 801
Inventory - raw material - chips	200
Total inventory	$ 1,727	$ 801

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($)	Sep. 28, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Reserve for obsolete inventory	$ 0	$ 0

Prepaids and Other Current As_3

Prepaids and Other Current Assets - Schedule of Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid insurance	$ 429	$ 271
Prepaid rent	20
Prepaid consulting fees		265
Prepaid other	97	81
Debt issuance costs, net	308	419
Total prepaid expenses and other current assets	$ 854	$ 1,036

Prepaids and Other Current As_4

Prepaids and Other Current Assets - Additional Information (Details) - USD ($) $ in Thousands	Nov. 08, 2016	Sep. 28, 2019	Dec. 29, 2018
Short Term Debt [Line Items]
Short term debt		$ 791	$ 675
Energy Efficiency Investments LLC Securities Purchase Agreement | Notes Payable
Short Term Debt [Line Items]
Debt issuance date	Nov. 8, 2016
Debt face amount	$ 7,732
Debt interest rate	3.00%
Debt interest accrual rate	8.00%
Short term debt		0	0
Unamortized debt issuance costs	$ 740	$ 308	$ 419
Debt issuance costs amortization period	60 months

Note Receivable - Sale of Dis_2

Note Receivable - Sale of Discontinued Operations - Additional Information (Details) - USD ($)	Apr. 15, 2019	Apr. 05, 2019	Mar. 29, 2019	Apr. 25, 2018	Sep. 28, 2019	Sep. 29, 2018	Dec. 30, 2017	Mar. 15, 2019	Dec. 29, 2018
Amount due from the purchaser					$ 819,000				$ 819,000
Liabilities assumed						$ 1,901,000
Note receivable balance outstanding					2,956,000				3,837,000
ApplianceSmart Holdings LLC
Purchase price							$ 6,500,000
Amount due from the purchaser							6,500,000
Liabilities assumed							$ 1,901,000
Note receivable face amount				$ 3,919,000
Note receivable maturity date				Apr. 1, 2021
Note receivable interest rate				5.00%
Payments received on note receivable	$ 850,000	$ 250,000	$ 100,000		1,200,000
Note receivable balance outstanding					$ 2,956,000				$ 3,837,000
ApplianceSmart Holdings LLC | Maximum
Agreed prepayment amount								$ 1,200,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2019	Dec. 29, 2018
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 6,609	$ 6,174
Less accumulated depreciation and amortization	(5,807)	(5,557)
Total property and equipment, net	802	617
Building and Improvements
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 68	67
Building and Improvements | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	18 years
Building and Improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	30 years
Equipment (Including Computer Software)
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 6,408	6,049
Equipment (Including Computer Software) | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	3 years
Equipment (Including Computer Software) | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	15 years
Projects Under Construction
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 133	$ 58

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Property Plant And Equipment [Abstract]
Depreciation expense	$ 87	$ 76	$ 250	$ 196

Right to Use Asset - Operatin_2

Right to Use Asset - Operating Leases - Additional Information (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 30, 2018	Dec. 29, 2018
Leases [Abstract]
Operating lease right of use assets	$ 2,163	$ 1,900	$ 0

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Finite Lived Intangible Assets [Line Items]
Intangible assets, net	$ 18,193	$ 20,988
Patent
Finite Lived Intangible Assets [Line Items]
Intangible assets, net	19	19
Patent | GeoTraq Inc.
Finite Lived Intangible Assets [Line Items]
Intangible assets, net	$ 18,174	$ 20,969

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($)	Aug. 18, 2017	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Finite Lived Intangible Assets [Line Items]
Intangible amortization expense		$ 934,000	$ 933,000	$ 2,800,000	$ 2,797,000
GeoTraq Inc.
Finite Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets				7 years
Total consideration transferred	$ 26,097,000
Cash paid for acquisition	200,000
Additional intangible assets recorded	10,134,000
Offsetting deferred tax liability	10,134,000
Business combination, other assets acquired	0
Business combination, other Liabilities assumed	$ 0
GeoTraq Inc. | Series A1 Preferred Stock
Finite Lived Intangible Assets [Line Items]
Stock issued in acquisition	288,588
Fair value of stock issued	$ 14,963,000
GeoTraq Inc. | Unsecured Promissory Notes
Finite Lived Intangible Assets [Line Items]
Promissory notes annual interest rate	1.29%
Promissory notes maturity date	Aug. 18, 2018
Promissory notes issued	$ 800,000

Deposits and Other Assets - Sch

Deposits and Other Assets - Schedule of Deposits and Other Assets (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits	$ 194	$ 561
Other	91	100
Total deposits and other assets	$ 285	$ 661

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Payables And Accruals [Abstract]
Compensation and benefits	$ 489	$ 567
Accrued incentive and rebate checks	801	316
Other	22	235
Total accrued expenses	$ 1,312	$ 1,118

Accrued Liability - Californi_3

Accrued Liability - California Sales Tax - Schedule of Accrued Sales Tax Liability (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Apr. 13, 2017
Payables And Accruals [Abstract]
Accrued liability - CA sales tax	$ 4,688	$ 4,722	$ 4,100

Accrued Liability - Californi_4

Accrued Liability - California Sales Tax - Additional Information (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018	Apr. 13, 2017
Payables And Accruals [Abstract]
Sales and excise tax payable, current	$ 4,688	$ 4,722	$ 4,100
Interest payable, current			$ 500

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Income Tax Disclosure [Abstract]
Effective tax rate			25.40%	20.50%
Benefit (provision) for income taxes	$ 732	$ 205	$ 1,825	$ 1,059
Pre-provision loss	$ 2,690	$ 1,465	$ 7,182	$ 5,170

Short Term Debt - Summary of Sh

Short Term Debt - Summary of Short Term Debt and Other Financing Obligations (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Short Term Debt [Line Items]
Total short term debt	$ 791	$ 675
AFCO Finance
Short Term Debt [Line Items]
Total short term debt	309	193
GE 8% Loan Agreement
Short Term Debt [Line Items]
Total short term debt	$ 482	$ 482

Short Term Debt - Additional In

Short Term Debt - Additional Information (Details) - USD ($) $ in Thousands	Jul. 01, 2019	Jun. 01, 2019	Oct. 01, 2018	Jul. 02, 2018	Jul. 01, 2018	Sep. 28, 2019	Dec. 29, 2018	Aug. 14, 2017
Short Term Debt [Line Items]
Short term debt						$ 791	$ 675
AFCO Financing Agreement
Short Term Debt [Line Items]
Short term debt						$ 309	$ 193
GE 8% Loan Agreement
Short Term Debt [Line Items]
Debt interest rate								8.00%
AFCO Financing Agreement to Fund Annual Premiums Due June 1, 2018
Short Term Debt [Line Items]
Debt issuance date				Jul. 2, 2018
Debt face amount				$ 556
Debt interest rate				4.519%
Debt maturity date				Mar. 1, 2019
Initial down payment					$ 56
Frequency of periodic payment						monthly
Monthly principal payments			$ 65		$ 57
AFCO Financing Agreement to Fund Annual Premiums Due June 1, 2019
Short Term Debt [Line Items]
Debt issuance date		Jun. 1, 2019
Debt face amount		$ 471
Debt interest rate		4.90%
Debt maturity date		Mar. 1, 2020
Initial down payment	$ 103
Frequency of periodic payment						monthly
Monthly principal payments	$ 54

Lease Obligations - Additional

Lease Obligations - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 28, 2019	Dec. 30, 2018	Dec. 29, 2018
Lessee Lease Description [Line Items]
Operating lease right of use assets	$ 2,163,000	$ 1,900,000	$ 0
Operating lease liability	2,196,000	$ 1,900,000
Topic 842
Lessee Lease Description [Line Items]
Adjustments to retained earnings	$ 0

Lease Obligations - Schedule of

Lease Obligations - Schedule of Present Value of Lease Payments (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 30, 2018
Leases [Abstract]
Remainder 2019	$ 323
2020	1,161
2021	705
2022	162
2023	50
Total	2,401
Less Interest	205
Present Value of Payments	$ 2,196	$ 1,900

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Thousands	Jul. 22, 2019USD ($)	Feb. 28, 2018USD ($)	Jan. 25, 2017USD ($)	Apr. 18, 2017USD ($)	Nov. 15, 2016USD ($)	Sep. 28, 2019USD ($)Lease	Dec. 29, 2018USD ($)
Offsetting Assets [Line Items]
Future undiscounted lease payments						$ 205
Appliance Smart, Inc.
Offsetting Assets [Line Items]
Damages sought value	$ 1,530
Past due rent and costs paid						141
Future lease payments						$ 2,600
Number of lease | Lease						5
Lease termination date, Lease one						Dec. 31, 2020
Lease termination date, Lease two						Apr. 30, 2021
Lease termination date, Lease three						Aug. 14, 2021
Lease termination date, Lease four						Dec. 31, 2022
Lease termination date, Lease five						Jun. 30, 2025
Future undiscounted lease payments						$ 2,600	$ 4,900
SA
Offsetting Assets [Line Items]
Damages sought value			$ 460
Damages awarded plus interest and attorney fees		$ 614
GEA
Offsetting Assets [Line Items]
Damages sought value				$ 337	$ 2,000
Damages awarded plus interest and attorney fees				$ 530
AMTIM Capital Inc
Offsetting Assets [Line Items]
Claims a discrepancy in the calculation of fees						$ 2,000

Series A Preferred Stock; Exc_2

Series A Preferred Stock; Exchange for Shares of Series A-1 Preferred Stock - Additional Information (Details) - USD ($) $ in Thousands	Aug. 18, 2017	Sep. 28, 2019
Series A-1 Convertible Preferred Stock
Number of shares issued upon exchange of Convertible Preferred Stock		259,729
Convertible preferred stock conversion ratio		20.00%
Number of shares issued upon conversion of Convertible Preferred Stock		20
Issuance of number of common stock shares related to conversion		19.90%
GeoTraq Inc.
Cash paid for acquisition	$ 200
GeoTraq Inc. | One-year Unsecured Promissory Notes
Business acquisition, Promissory notes issued	$ 800
GeoTraq Inc. | Series A Convertible Preferred Stock
Business acquisition, Stock issued	288,588

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 31, 2017	Sep. 28, 2019	Sep. 29, 2018	Dec. 29, 2018	Dec. 30, 2017
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)		10,000,000		10,000,000
Stock issued new during period, shares		223,214
Common stock, issued shares (in shares)		1,917,779		1,694,565
Common stock, outstanding shares (in shares)		1,917,779		1,694,565
Options outstanding		44,400,000		100,900,000	125,500,000
Options granted		0	0
Share-based compensation expense		$ 712,000	$ 596,000
Estimated future share-based compensation expense		554,000
Estimated future share-based compensation expense per month		$ 51,000
Warrants outstanding		33,000		33,000
Warrant exercise price		$ 3.40		$ 3.40
Warrant expiration date		May 31, 2020
Preferred stock, shares authorized (in shares)		2,000,000		2,000,000
Conversion of stock, description		On June 21, 2019, the shares of Series A Preferred Stock were exchanged for shares of Series A-1 Preferred Stock on a one-for-one basis.
Series A Convertible Preferred Stock | GeoTraq Inc.
Shareholders Equity [Line Items]
Stock issued in acquisition	288,588
Stock Options
Shareholders Equity [Line Items]
Share-based compensation expense		$ 0	$ 0
Closing stock price used in pre-tax intrinsic value		$ 2.90
In-the-money options exercisable (in shares)		0		0
2016 Plan
Shareholders Equity [Line Items]
Options expiration date		Oct. 28, 2026
Options authorized for issuance		400,000,000
Options outstanding		4,000,000		4,000,000
2016 Plan | Employees
Shareholders Equity [Line Items]
Options granted, vesting period		2 years
2016 Plan | Non-Employee Directors
Shareholders Equity [Line Items]
Options granted, vesting period		6 months
2011 Plan
Shareholders Equity [Line Items]
Options expiration date		May 12, 2021
Options outstanding		40,400,000		97,000,000
Additional awards to be granted after adoption of 2016 plan		0
Articles of Incorporation
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)		10,000,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of All Outstanding Options Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, beginning balance	100,900	125,500
Options cancelled/expired/forfeited	(56,500)	(24,600)
Options outstanding, ending balance	44,400	100,900	125,500
Weighted Average Exercise Price
Weighted average exercise price, beginning	$ 11.08	$ 12.80
Weighted average exercise price, cancelled/expired/forfeited	9.30	19.90
Weighted average exercise price, ending	$ 13.31	$ 11.08	$ 12.80
Aggregate intrinsic value, options outstanding	$ 0	$ 0	$ 0
Weighted average remaining contractual life	3 years 2 months 26 days	3 years 10 months 2 days	4 years 2 months 19 days

Loss per Share - Schedule of Co

Loss per Share - Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Earnings Per Share [Abstract]
Net loss	$ (1,958)	$ (1,260)	$ (5,357)	$ (4,111)
Basic loss per share	$ (1.12)	$ (0.87)	$ (3.16)	$ (2.99)
Diluted loss per share	$ (1.12)	$ (0.87)	$ (3.16)	$ (2.99)

Loss per Share - Additional Inf

Loss per Share - Additional Information (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Earnings Per Share [Abstract]
Potentially dilutive shares excluded from earnings per share calculation	134	139	134	139

Major Customers and Suppliers -

Major Customers and Suppliers - Additional Information (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018	Dec. 29, 2018
Revenue Benchmark | One Customer
Concentration Risk [Line Items]
Concentration risk percentage	16.00%	14.00%	11.00%
Revenue Benchmark | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage				31.00%
Accounts Receivable | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage			39.00%
Accounts Receivable | Three Customers
Concentration Risk [Line Items]
Concentration risk percentage					38.00%

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Employer contributions to employee compensation plan	$ 3	$ 10	$ 20	$ 33
Maximum
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Defined contribution plan, employer matching contribution, percent			5.00%

Segment Information - Additiona

Segment Information - Additional Information (Details)	9 Months Ended
	Sep. 28, 2019Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2019	Sep. 29, 2018	Sep. 28, 2019	Sep. 29, 2018
Segment Reporting Information [Line Items]
Revenues	$ 9,790	$ 10,267	$ 23,684	$ 27,553
Gross profit	2,564	3,393	5,581	7,955
Operating loss	(2,621)	(1,671)	(7,885)	(4,836)
Depreciation and amortization	1,076	1,009	3,046	2,993
Interest expense, net	75	45	81	675
Net loss before benefit for income taxes	(2,690)	(1,465)	(7,182)	(5,170)
Recycling
Segment Reporting Information [Line Items]
Revenues	9,790	10,267	23,684	27,553
Gross profit	2,564	3,393	5,581	7,955
Operating loss	(1,319)	(469)	(4,200)	(1,209)
Depreciation and amortization	139	76	238	196
Interest expense, net	75	45	81	675
Net loss before benefit for income taxes	(1,388)	(263)	(3,497)	(1,543)
Technology
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating loss	(1,302)	(1,202)	(3,685)	(3,627)
Depreciation and amortization	937	933	2,808	2,797
Interest expense, net	0	0	0	0
Net loss before benefit for income taxes	$ (1,302)	$ (1,202)	$ (3,685)	$ (3,627)

Segment Information - Schedul_2

Segment Information - Schedule of Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 28, 2019	Dec. 29, 2018
Segment Reporting Information [Line Items]
Assets	$ 33,643	$ 35,040
Goodwill and intangible assets	18,193	20,988
Recycling
Segment Reporting Information [Line Items]
Assets	15,152	13,985
Goodwill and intangible assets	19	19
Technology
Segment Reporting Information [Line Items]
Assets	18,491	21,055
Goodwill and intangible assets	$ 18,174	$ 20,969

Related Parties - Additional In

Related Parties - Additional Information (Details)	Aug. 28, 2019USD ($)	Apr. 15, 2019USD ($)	Apr. 05, 2019USD ($)	Mar. 29, 2019USD ($)	Mar. 15, 2019USD ($)	Sep. 28, 2019USD ($)ft²	Sep. 29, 2018USD ($)	Sep. 28, 2019USD ($)ft²	Sep. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Apr. 01, 2018USD ($)
Related Party Transaction [Line Items]
Note receivable balance outstanding						$ 2,956,000		$ 2,956,000		$ 3,837,000
Revolving Credit Facility | Isaac Capital Group, LLC
Related Party Transaction [Line Items]
Amount of revolving line of credit	$ 2,500,000
Credit facility maturity date	Aug. 28, 2020
Credit facility interest rate	8.75%
Percentage of loan fee on each borrowings	2.00%
Advances received on credit facility	$ 1,000,000
Appliance Smart, Inc.
Related Party Transaction [Line Items]
Terms and manner of settlement								Purchaser issued the ApplianceSmart Note with a three-year term in the original principal amount
Note receivable face amount											$ 3,919,000
Effects of any change in method of establishing terms								On December 26, 2018, the ApplianceSmart Note was amended and restated to grant the Company a security interest in the assets of the Purchaser, ApplianceSmart, and ApplianceSmart Contracting Inc. in exchange for modifying the repayment terms to provide for the payment in full of all accrued interest and principal on April 1, 2021, the maturity date of the ApplianceSmart Note.
Payments received on note receivable		$ 850,000	$ 250,000	$ 100,000
Transition services fee						0	$ 68,000	$ 0	$ 135,000
Minimum | Appliance Smart, Inc.
Related Party Transaction [Line Items]
Related party receivables, repayment term					15 days
Maximum | Appliance Smart, Inc.
Related Party Transaction [Line Items]
Note receivable balance outstanding					$ 1,200,000
Live Ventures Incorporated
Related Party Transaction [Line Items]
Shared expenses with another company						$ 52,000	79,000	$ 99,000	195,000
Rented office space | ft²						9,879		9,879
Total rent and common area expense						$ 45,000	$ 50,000	$ 44,000	$ 136,000
Live Ventures Incorporated | Minimum
Related Party Transaction [Line Items]
Related party transaction, rate								5.00%