ALT5 Sigma (ALTS) 10-K 3 Apr 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 28, 2019	Mar. 19, 2020	Jun. 29, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 28, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	JAN
Title of 12(b) Security	Common Stock, $0.001 par value
Security Exchange Name	NASDAQ
Entity Registrant Name	JANONE INC.
Entity Central Index Key	0000862861
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-28
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Small Business	true
Entity Public Float			$ 7,153,000
Entity Common Stock, Shares Outstanding		1,993,578
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity File Number	000-19621
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, State or Province	NV
Entity Address, City or Town	Las Vegas
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	997-5968
Document Annual Report	true
Document Transition Report	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Assets
Cash and cash equivalents	$ 481	$ 1,195
Trade and other receivables, net	6,578	5,804
Income taxes receivable	76	101
Inventories	1,348	801
Prepaid expenses and other current assets	356	1,036	[1]
Total current assets	8,839	8,937
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated	0	3,837
Property and equipment, net	324	211	[2]
Right of use asset - operating leases	1,894	0
Intangible assets, net	17,705	21,394	[2]
Deposits and other assets	272	661
Total assets	29,034	35,040
Liabilities:
Accounts payable	4,365	3,169
Accrued liabilities - other	3,938	1,118
Accrued liability - California Sales Taxes	5,438	4,722
Lease obligation short term - operating leases	1,079	0
Short term debt	280	675
Related party note	2,473	0
Total current liabilities	17,573	9,684
Lease obligation long term - operating leases	850	0
Deferred income taxes, net	270	3,549
Other noncurrent liabilities	0	196
Total liabilities	18,693	13,429
Commitments and Contingencies (Note 15)	0	0
Stockholders' equity:
Preferred stock, series A - par value $0.001 per share 2,000,000 authorized, 259,729 and 288,588 shares issued and outstanding at December 28, 2019 and December 29, 2018, respectively	0	0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,919,048 and 1,694,565 shares issued and outstanding at December 28, 2019 and at December 29, 2018, respectively	2	2
Additional paid in capital	39,291	38,660
Accumulated deficit	(28,419)	(16,518)
Accumulated other comprehensive loss	(533)	(533)
Total stockholders' equity	10,341	21,611
Total liabilities and stockholders' equity	$ 29,034	$ 35,040
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.
[2]	During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 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)	1,919,048	1,694,565
Common stock, outstanding shares (in shares)	1,919,048	1,694,565

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Income Statement [Abstract]
Revenues	$ 35,097	$ 36,794
Cost of revenues	27,311	25,741
Gross profit	7,786	11,053
Operating expenses:
Selling, general and administrative expenses	20,217	17,150
Operating loss	(12,431)	(6,097)
Other income (expense):
Interest expense, net	(1,480)	(668)
Impairment charges	(2,992)	0
Gain on litigation settlement	694	0
Other income	1,048	430
Total other expense, net	(2,730)	(238)
Loss before benefit from income taxes	(15,161)	(6,335)
Income tax benefit	3,197	727
Net loss	$ (11,964)	$ (5,608)
Loss per share:
Basic loss per share	$ (6.78)	$ (3.75)
Diluted loss per share	$ (6.78)	$ (3.75)
Weighted average common shares outstanding:
Basic	1,763,670	1,494,941
Diluted	1,763,670	1,494,941
Net loss	$ (11,964)	$ (5,608)
Other comprehensive loss, net of tax
Effect of foreign currency translation adjustments	0	(40)
Total other comprehensive loss, net of tax	0	(40)
Comprehensive loss	$ (11,964)	$ (5,648)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Series A Preferred	Common Stock	Additional Paid in Capital	Accumulated Deficit	Accumulated Other Comprehensive Deficit	Total
Beginning balance at Dec. 30, 2017			$ 2	$ 37,640	$ (10,910)	$ (493)	$ 26,239
Beginning balance, shares at Dec. 30, 2017		288,588	1,375,108
EEI conversion of note payable into common				101			101
EEI conversion of note payable into common, shares			44,623
Share based compensation				919			919
Share-based compensation, shares			274,834
Other comprehensive loss, net of tax	$ (40)					(40)	(40)
Net loss	(5,608)				(5,608)		(5,608)
Ending balance at Dec. 29, 2018	21,611		$ 2	38,660	(16,518)	(533)	21,611
Ending balance, shares at Dec. 29, 2018		288,588	1,694,565
Adoption of ASU 842 | Topic 842	63				63		63
Share based compensation	$ 500			631			631
Share-based compensation, shares	224,483		224,483
Shares cancelled, shares		(28,859)
Other comprehensive loss, net of tax	$ 0
Net loss	(11,964)				(11,964)		(11,964)
Ending balance at Dec. 28, 2019	$ 10,341		$ 2	$ 39,291	$ (28,419)	$ (533)	$ 10,341
Ending balance, shares at Dec. 28, 2019		259,729	1,919,048

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
OPERATING ACTIVITIES:
Net loss	$ (11,964)	$ (5,608)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	4,076	3,998
Amortization of debt issuance costs	307	589
Stock based compensation expense	631	656
Change in provision for doubtful accounts		(32)
Impairment charges	2,992
Gain on litigation settlement	(694)	0
Gain on sale of property and equipment		(5)
Change in deferred rent	(48)	(14)
Change in deferred compensation	(148)	120
Change in deferred income taxes	(3,279)	(1,028)
Other	165	(146)
Changes in assets and liabilities:
Accounts receivable	(765)	3,947
Prepaid expenses and other current assets	680	153
Income taxes receivable	25	(101)
Inventories	(546)	(41)
Accounts payable and accrued expenses	5,058	1,660
Accrued income taxes		(3)
Net cash provided by (used in) operating activities	(3,510)	4,145
INVESTING ACTIVITIES:
Purchases of property and equipment	(212)	(401)
Proceeds from the sale of property and equipment		59
Purchase of intangible asset	(288)
Net payments received from ApplianceSmart Holdings LLC note receivable	845	170
Net cash provided by (used in) investing activities	345	(172)
FINANCING ACTIVITIES:
Proceeds from related party note	2,500
Proceeds from issuance of short term notes payable	471	562
Payments on short term notes payable	(509)	(1,066)
Net cash provided by (used in) financing activities	2,462	(6,109)
Effect of changes in exchange rate on cash and cash equivalents	(11)	18
DECREASE IN CASH AND CASH EQUIVALENTS	(714)	(2,118)
CASH AND CASH EQUIVALENTS, beginning of period	1,195	3,313
CASH AND CASH EQUIVALENTS, end of period	481	1,195
Supplemental cash flow disclosures:
Interest paid	133	526
Income taxes paid, net	$ 263	199
Net liabilities assumed by ApplianceSmart		1,901
EEI note balance conversion into common stock		101
MidCap Financial Trust
FINANCING ACTIVITIES:
Net borrowing (payments) under the line of credit		$ (5,605)

Background and Basis of Present

Background and Basis of Presentation	12 Months Ended
	Dec. 28, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Background and Basis of Presentation	Note 1: Background and Basis of Presentation The accompanying consolidated financial statements include the accounts of JanOne Inc., a Nevada corporation, and its subsidiaries (collectively the “Company” or “JanOne”). The Company had two operating segments for fiscal year 2018 – Recycling and Technology, and the Company had three operating segments for fiscal year 2019 – 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”) ended 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 $11,964 and $5,608 for the fiscal years ended December 28, 2019 and December 29, 2018, respectively. In addition, the Company has as of December 28, 2019 total current assets of $8,839 and total current liabilities $17,573 resulting in a net negative working capital of $8,734. 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 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 December 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. Restatement During the fiscal year ended December 29, 2018, the Company did not disclose the following potential obligation rising from lease guarantees. As disclosed and as discussed in Note 4: Note Receivable, 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 December 29, 2018, the Company had an aggregate amount of future real property lease payments of approximately $5,000, which represented 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”). As of December 29, 2018, there were 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. It could not be determined at December 29, 2018 that the Company would incur any loss related to its contractual liability for a maximum potential amount of future undiscounted lease payments of approximately $5,000. 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 did not have any accrued amount of liability associated with these future guaranteed lease payments as the fair value of the potential liability was 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 lease and a remote probability weighting. The ApplianceSmart Leases either have the Company as the contract tenant only, or in 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 was 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 the Company obligations and or guarantees under ApplianceSmart Leases would be recoverable to the extent there were assets available from ApplianceSmart – See Notes 4 and 22. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies 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. R eclassifications 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. The table below details the balance sheet reclassifications: December 29, 2018 as reported Reclasses December 29, 2018 current presentation Assets Cash and cash equivalents $ 1,195 $ — $ 1,195 Trade and other receivables, net 5,804 — 5,804 Income taxes receivable 101 — 101 Inventories 801 — 801 Prepaid expenses and other current assets 617 419 a 1,036 Total current assets 8,518 419 8,937 Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated 3,837 — 3,837 Property and equipment, net 617 (406 ) b 211 Intangible assets, net 20,988 406 b 21,394 Deposits and other assets 661 — 661 Total assets $ 34,621 $ 419 $ 35,040 Liabilities and Stockholders' Equity Liabilities: Accounts payable $ 3,169 $ — $ 3,169 Accrued liabilities - other 1,118 — 1,118 Accrued liability - California Sales Taxes 4,722 — 4,722 Short term debt 256 419 a 675 Total current liabilities 9,265 419 9,684 Deferred income taxes, net 3,549 — 3,549 Other noncurrent liabilities 196 — 196 Total liabilities 13,010 419 13,429 Commitments and Contingencies Stockholders' equity: Preferred stock, series A — — — Common stock 2 — 2 Additional paid in capital 38,660 — 38,660 Accumulated deficit (16,518 ) — (16,518 ) Accumulated other comprehensive loss (533 ) — (533 ) Total stockholders' equity 21,611 — 21,611 Total liabilities and stockholders' equity $ 34,621 $ 419 $ 35,040 a. As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset. b. During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018. 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 assumption 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 and long-term 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 long-term debt at December 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 December 28, 2019, and December 29, 2018, respectively. Inventories Inventories, consisting primarily of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value. We provide estimated provisions for the obsolescence of our appliance inventories, including adjustment to market, 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 obsolete inventory at December 28, 2019 and December 29, 2018. Property 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 lives of building and improvements are 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment are 5 to 10 years, furnishings and fixtures are 3 to 5 years and office and computer equipment are 3 to 5 years. Depreciation expense was $99 and $270 for the fiscal years ended December 28, 2019 and December 29, 2018, respectively. 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 December 28, 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. Intangible amortization expense is $3,977 and $3,730 for the years ended December 28, 2019, and December 29, 2018, respectively. Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers (“end users”) 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 account for revenue in accordance with Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers (Topic 606) and related ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, which provide supplementary guidance, and clarifications. Under the revenue 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 end user, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at the end user’s 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 has occurred, and therefore our performance obligations are satisfied, which typically occur upon pickup from our end user’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 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 from our Technology segment. Biotechnology Revenue We currently are not generating any revenue in our Biotechnology segment . Contract Liability 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 a contract liability 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 no material costs have been incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at December 28, 2019 or December 29, 2018. Other: 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. 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 - $32,136 and $32,459 for the 52 weeks ended December 28, 2019 and December 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 was $827 and $1,101 for the years ended December 28, 2019 and December 29, 2018, respectively. Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. 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 Income. 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 2023 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 24 months and the weighted average discount rate is 8%. Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is amortized on a straight-line basis over the vesting period. Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters. Under ASC 830, if the assets and liabilities of the Company are recorded in certain non-U.S. functional currencies other than the U.S. dollar, they are translated at rates of exchange at year end. Revenue and expense items are translated at the average monthly exchange rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income (loss). 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. 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 smaller reporting companies for fiscal years beginning after December 15, 2022 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	12 Months Ended
	Dec. 28, 2019
Receivables [Abstract]
Trade and Other Receivables	Note 3: Trade and other receivables December 28, 2019 December 29, 2018 Trade receivables, net $ 7,226 $ 5,064 Factored accounts receivable (2,165 ) (582 ) Prestige Capital reserve receivable 415 106 Due from Recleim 913 819 Other receivables 189 397 Trade and other receivables, net $ 6,578 $ 5,804 Trade accounts receivable $ 5,928 $ 3,350 Un-billed trade receivables 1,327 1,743 Accounts receivable reserve (29 ) (29 ) Total trade receivables, net $ 7,226 $ 5,064

Note Receivable

Note Receivable	12 Months Ended
	Dec. 28, 2019
Discontinued Operations And Disposal Groups [Abstract]
Note Receivable	Note 4 : Note receivable 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. ApplianceSmart is a retail chain specializing in new and out-of-the-box appliances. 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. 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 remaining $2,581 of the Purchase Price was paid in cash by the Purchaser to the Company. The Purchaser may reborrow funds, and pay interest on such re-borrowings, from the Company up to the Original Principal Amount. Subsequent to December 30, 2017, ApplianceSmart assumed $1,901 in liabilities from the Company. For the 52 weeks ended December 29, 2018, the original balance owed to the Company of $6,500, increased with new borrowings of $1,819 and decreased with repayments of $2,581 and debt assumed of $1,901 represents a net amount due from the Purchaser, now in the form of a note receivable. 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 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. Additionally, the Company advanced ApplianceSmart $355 during fiscal 2019 under the ApplianceSmart Note. On December 9, 2019, ApplianceSmart filed a voluntary petition in the United States Bankruptcy Court for the Southern District of New York seeking relief under Chapter 11 of Title 11 of the United States Code. As a result, the Company has recorded an impairment charge of $2,992 for the amount owed by ApplianceSmart to the Company as of December 28, 2019. The outstanding balance of the ApplianceSmart Note at December 28, 2019 and December 29, 2018 was $2,992 and $3,837, respectively, exclusive of the impairment charge.

Inventory

Inventory	12 Months Ended
	Dec. 28, 2019
Inventory Disclosure [Abstract]
Inventory	Note 5 : Inventory Inventories of continuing operations, consisting principally of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value and consist of the following as of December 28, 2019 and December 29, 2018: December 28, 2019 December 29, 2018 Appliances held for resale $ 1,148 $ 801 Raw material - chips 200 — Total inventory $ 1,348 $ 801 We provide estimated provisions for the obsolescence of our appliance inventories, as necessary, 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 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.

Prepaids and Other Current Asse

Prepaids and Other Current Assets	12 Months Ended
	Dec. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaids and Other Current Assets	Note 6 : Prepaids and other current assets Prepaids and other current assets as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Prepaid insurance $ 282 $ 271 Prepaid consulting fees — 265 Prepaid other 74 81 Debt issuance costs, net — 419 $ 356 $ 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 accrued at the rate of 8% per annum on the principal amount of the notes outstanding from time to time, and was payable at maturity or, if earlier, upon conversion of these notes. The debt issuance costs of the EEI note at the time at the time of the agreement were $740 and were being amortized over 60 months. The debt issuance costs were considered an asset for accounting purposes since the Company did not have any principal outstanding. On December 31, 2019, the Company terminated its agreement with EEI, as a result, the Company fully amortized debt issuance costs of $419 during the 2019 fiscal year.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 28, 2019
Property Plant And Equipment [Abstract]
Property and Equipment	Note 7 : Property and equipment Property and equipment of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: Useful Life (Years) December 28, 2019 December 29, 2018 Buildings and improvements 3-30 $ 69 $ 67 Equipment 3-15 2,314 2,166 Projects under construction 120 58 Property and equipment 2,503 2,291 Less accumulated depreciation (2,179 ) (2,080 ) Property and equipment, net $ 324 $ 211 Depreciation expense was $99 and $268 for fiscal years 2019 and 2018, respectively. During 2018, property and equipment with a net book value of $54 was sold resulting in a gain on sale of $5.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 28, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 8 : Intangible assets Intangible assets as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Intangible assets GeoTraq $ 26,096 $ 26,096 Patents and domains 23 19 Computer software 4,167 3,883 30,286 29,998 Less accumulated amortization (12,581 ) (8,604 ) $ 17,705 $ 21,394 The useful life and amortization period of the GeoTraq intangible acquired is seven years. Intangible amortization expense for continuing operations was $3,977 and $3,730 for fiscal years 2019 and 2018, respectively. 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 .

Deposits and Other Assets

Deposits and Other Assets	12 Months Ended
	Dec. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits and Other Assets	Note 9 : Deposits and other assets Deposits and other assets of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Deposits $ 195 $ 561 Other 77 100 $ 272 $ 661 Deposits are primarily refundable security deposits with landlords the Company leases property from.

Leases

Leases	12 Months Ended
	Dec. 28, 2019
Leases [Abstract]
Leases	Note 10: 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 $1,600. 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. Using the modified retrospective approach with transition relief, we recorded operating lease right of use assets and obligations of approximately $1,600 and a $63 adjustment to retained earnings. Adoption of the new standard did not materially impact our consolidated net earnings or cash flows. The amounts recognized reflect the present value of remaining lease payments for all leases. The discount rate used is an estimate of the Company’s incremental borrowing rate based on information available at lease commencement. In considering the lease asset value, the company considers fixed and 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. See the Note 2 on Lease Accounting. Total present value of lease payments as of December 28, 2019: 2020 $ 1,161 2021 705 2022 162 2023 50 Total 2,078 Less interest (149 ) Present value of payments $ 1,929 During the year ended December 28, 2019, $1,284 was included in operating cash flow for amounts paid for operating leases. Additionally, we obtained right-of-use assets in exchange for lease liabilities of approximately $1,400 upon commencement of operating leases during the year ended December 28, 2019 .

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 28, 2019
Payables And Accruals [Abstract]
Accrued Liabilities	Note 11: Accrued liabilities Accrued liabilities of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Compensation and benefits $ 809 $ 567 Contract liability 515 — Accrued incentive and rebate checks 988 316 Accrued rent 228 16 Accrued guarantees 767 — Other 631 219 $ 3,938 $ 1,118

Accrued Liability - California

Accrued Liability - California Sales Tax	12 Months Ended
	Dec. 28, 2019
Payables And Accruals [Abstract]
Accrued Liability - California Sales Tax	Note 12: Accrued liability – California sales tax 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. The California Department of Tax and Fee Administration (formerly known as the California Board of Equalization) (“CDTFA”) conducted a sales and use tax examination covering ARCA Recycling’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 CDTFA 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 CDTFA’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 CDTFA assessment for sales tax for tax years 2011, 2012 and 2013 in the amount of $4,132 plus applicable interest of approximately $500 As of December 28, 2019, and December 29, 2018, our accrued liability for California sales tax was $5,438 and $4,722, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 28, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 1 3 : Income taxes For fiscal year 2019 and 2018, we recorded an income tax benefit of $3,197 and $727, respectively, which consisted of the following: For the 52-week period ended December 28, 2019 December 29, 2018 Current tax expense: State $ (80 ) $ (511 ) Federal — (8 ) Current tax expense $ (80 ) $ (519 ) Deferred tax benefit - domestic 3,277 1,246 Benefit of income taxes $ 3,197 $ 727 A reconciliation of our benefit of income taxes with the federal statutory tax rate for fiscal years 2019 and 2018 is shown below: For the 52-week period ended December 28, 2019 December 29, 2018 U.S statutory rate 21.00 % 21.00 % State tax rate 1.79 % -14.02 % Foreign rate differential 0.16 % 0.00 % Permanent differences -0.13 % -0.52 % Change in valuation allowance -0.67 % 12.63 % Other -0.60 % -5.87 % 21.55 % 13.22 % Loss before benefit of income taxes was derived from the following sources for fiscal years 2019 and 2018 as shown below: For the 52-week period ended December 28, 2019 December 29, 2018 United States $ (14,497 ) $ (5,500 ) Canada (664 ) (835 ) $ (15,161 ) $ (6,335 ) The components of net deferred tax assets (liabilities) as of December 28, 2019 and December 29, 2018, are as follows: December 28, 2019 December 29, 2018 Deferred tax assets (liabilities): Allowance for bad debts $ 802 $ 7 Accrued expenses 1,623 998 Accrued compensation 62 39 Prepaid expenses (93 ) (147 ) Net operating loss 2,045 292 Lease liability 504 — Tax credits 256 256 Share-based compensation 125 271 Intangibles (4,585 ) (5,068 ) Property and equipment (652 ) (103 ) Deferred rent — 12 Unrealized losses (gains) 141 129 Section 163(j) interest 288 172 516 (3,142 ) Less: valuation allowance (786 ) (407 ) Net deferred tax assets (liabilities) $ (270 ) $ (3,549 ) As of December 28, 2019, the Company has net operating loss carryforwards of approximately $6,600 for federal income tax purposes, which will be available to offset future taxable income. Due to recent tax legislation, these net operating losses are eligible for indefinite carryforward, limited by certain taxable income limitations. The Company has certain foreign tax credits available but has recorded a full valuation allowance against these tax credits until the Company has sufficient foreign source income to utilize these credits. The Company continues to have a full valuation allowance against its Canadian operations. The Company released approximately $700 of valuation allowance related to state net operating losses due to sufficient income in those jurisdictions or otherwise expired. The Company annually conducts an analysis of its uncertain tax positions and has concluded that it has no uncertain tax positions as of December 28, 2019. The Company’s policy is to record uncertain tax positions as a component of income tax expense. The Company was selected for examination by the IRS for its 2016 tax year which was settled in November 2019 with no adjustments.

Short Term Debt

Short Term Debt	12 Months Ended
	Dec. 28, 2019
Debt Disclosure [Abstract]
Short Term Debt	Note 1 4 : Short term debt Short term debt and other financing obligations as of December 28, 2019 and December 29, 2018, consist of the following: December 28, 2019 December 29, 2018 AFCO Finance $ 155 $ 193 GE 8% loan agreement 125 482 Total short term debt $ 280 $ 675 MidCap Financial Trust On May 10, 2017, we entered into a Credit and Security Agreement (“Credit Agreement”) with MidCap Financial Trust (“MidCap Financial Trust”), as a lender and as agent for itself and other lenders under the Credit Agreement. The Credit Agreement provided us with a $12,000 revolving line of credit, which may be increased to $16,000 under certain terms and conditions (the “MidCap Revolver”). The MidCap Revolver had a stated maturity date of May 10, 2020. The MidCap Revolver was collateralized by a security interest in substantially all of our assets. The lender was also secured by an inventory repurchase agreement with Whirlpool Corporation for Whirlpool purchases only. On March 22, 2018, the Company terminated the Credit Agreement, together with the related revolving loan note and pledge agreement. The Company did not incur any termination penalties as a result of the termination of the Credit Agreement. The Company classified the MidCap Revolver as a current liability until March 22, 2018, at which time the MidCap Revolver was terminated and paid in full. The security interests held by the Lender in substantially all Company assets were released following termination and payoff on March 22, 2018. 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 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 December 28, 2019 and December 29, 2018 was $155 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) a .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 28, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 1 5 : 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. On March 5, 2020, the arbitrator ruled in part in favor of the Company and in part in favor of GEA, and, as a result, GEA was awarded approximately $125 in damages. 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. 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 4: Note receivable, 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 December 28, 2019 the Company has an aggregate amount of future real property lease payments of $767, 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”). 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 accrued the amount of liability associated with these future guaranteed lease payments. The fair value was calculated based on the amounts reported as part of the bankruptcy proceedings as ApplianceSmart terminated the leases prior to the lease termination date. As of December 29, 2018, the Company has an aggregate amount of future real property lease payments of approximately $5,000, 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. As of December 29, 2018, there were six ApplianceSmart Leases with Company guarantees, one terminating February 28, 2019, December 31, 2020, April 30, 2021, August 14, 2021, December 31, 2022 and June 30, 2025, respectively. For the fiscal year ended December 29, 2018, the Company had not recorded any accrued liability associated with these future guaranteed lease payments as the fair value of the potential liability was immaterial and it was not probable the Company would have any cash outflow resulting from the guarantee. The fair value was calculated based on the undiscounted lease payments, a discount rate equivalent to current interest rates associated with the leased real estate and a remote probability weighting of 1%. The ApplianceSmart Leases either have the Company as the contract tenant only, or in 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 840 is not required. The ApplianceSmart Leases have historically been used by ApplianceSmart for their operations and the consideration has and is being paid by ApplianceSmart historically and in the future. Any potential amounts paid out for the Company 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 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 December 28, 2019. Contract liabilities rollforward The following table summarizes the contract liability activity for the year ended December 28, 2019: Beginning balance, December 29, 2018 $ — Accrued 553 Settled (38 ) Ending balance, December 28, 2019 $ 515

Series A Preferred Stock

Series A Preferred Stock	12 Months Ended
	Dec. 28, 2019
Equity [Abstract]
Series A Preferred Stock	Note 1 6 : Series A 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, 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 . Dividends We cannot declare, pay or set aside any dividends on shares of any other class or series of our capital stock unless (in addition to the obtaining of any consents required by our Articles of Incorporation) the holders of the Series A Preferred Stock then outstanding shall first receive, or simultaneously receive, a dividend in the aggregate amount of $1.00, regardless of the number of then-issued and outstanding shares of Series A Preferred Stock. Any remaining dividends allocated by the Board of Directors shall be distributed in an equal amount per share to the holders of outstanding common stock and Series A Preferred Stock (on an as-if-converted to common stock basis pursuant to the Conversion Ratio as defined below). Conversion The Series A 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 , that holders of the Series A-1 Preferred Stock may effectuate any conversion and we are obligated to issue shares of common stock in connection with a conversion that would not trigger such a requirement. The foregoing restriction is of no further force or effect upon the approval of our stockholders in compliance with Nasdaq’s shareholder voting requirements. Notwithstanding anything to the contrary contained in the Certificate of Designation, the holders of the Series A-1 Preferred Stock may not effectuate any conversion and we may not issue any shares of common stock in connection with a conversion until the later of (x) February 28, 2018 or (y) sixty-one days following the date on which our stockholders have approved the voting, conversion, and other potential rights of the holders of Series A-1 Preferred Stock described in the Certificate of Designation in accordance with the relevant Nasdaq requirements. On October 23, 2018, at the Company’s 2018 Annual Meeting of Shareholders, the Company’s shareholders approved of the future conversion of the shares of Series A-1 Preferred Stock into shares of the Company’s common stock .

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 28, 2019
Stockholders Equity Note [Abstract]
Shareholders' Equity	Note 17 : 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 fiscal year 2019, 224,483 common shares were issued as compensation to employees and consultants with a fair value of $500. During fiscal year 2018, 274,834 shares of common stock were granted and issued in lieu of professional services at a fair value of $919, and EEI converted its outstanding note into 44,623 shares of common stock at a fair value of $101. As of December 28, 2019, and December 29, 2018, there were 1,919,048 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 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 . As of December 28, 2019 and December 29, 2018, 40,400 and 96,900 options, respectively, were outstanding under the 2011 Plan. No additional awards will be granted under the 2011 Plan. No options were granted during fiscal year 2019 and 2018. All outstanding options are vested and exerciseable. Additional information relating to all outstanding options is as follows: Options Weighted Average Exercise Aggregate Intrinsic Weighted Average Remaining Contractual Outstanding Price Value Life Balance December 30, 2017 125,500 $ 12.80 $ — 4.22 Cancelled/expired (24,600 ) 19.89 Balance at December 29, 2018 100,900 $ 11.07 $ — 3.84 Cancelled/expired (56,500 ) 9.30 Balance at December 28, 2019 44,400 $ 13.31 $ — 3.00 We recognized share-based compensation expense of $631 and $656 for fiscal years 2019 and 2018, respectively. Warrants: As of December 28, 2019 and December 29, 2018, there were 33,363 warrants outstanding to purchase 33,363 shares of common stock at a price of $3.40 per share that expire in May 2020.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 28, 2019
Earnings Per Share [Abstract]
Loss Per Share	Note 18 : 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 earnings per share: For the 52-Week Period Ended December 28, 2019 December 29, 2018 Net loss $ (11,964 ) $ (5,608 ) Basic loss per share $ (6.78 ) $ (3.75 ) Diluted earnings (loss) per share $ (6.78 ) $ (3.75 ) Weighted average common shares outstanding, basic and diluted 1,763,670 1,494,941 Potentially dilutive securities were excluded from the calculation of diluted net income per share for years ended December 28, 2019 and December 29, 2018. Securities totalling 337,492 and 422,851, respectively, for each fiscal year, because the effects were anti-dilutive based on the application of the treasury stock method. Series A preferred shares issued and outstanding are excluded from dilutive securities until the conditions for conversion have been satisfied. See Notes 16 and 17.

Major Customers and Suppliers

Major Customers and Suppliers	12 Months Ended
	Dec. 28, 2019
Risks And Uncertainties [Abstract]
Major Customers and Suppliers	Note 19 : Major customers and suppliers For the fiscal year ended December 28, 2019, one customer represented 13% of our total revenues. For the fiscal year ended December 29, 2018, one customer represented 19% of our total revenues. As of December 28, 2019, three customers each represented 10% or more of our total trade receivables for a combined total of 49%. As of December 29, 2018, three customers, each represented more than 10% of our total trade receivables, for a total of 38% of our total trade receivables. During the fiscal years ended December 28, 2019 and December 29, 2018, we purchased appliances for resale from three 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	12 Months Ended
	Dec. 28, 2019
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	Note 2 0 : 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 $61 and $40 for fiscal years 2019 and 2018, respectively.

Segment Information

Segment Information	12 Months Ended
	Dec. 28, 2019
Segment Reporting [Abstract]
Segment Information	Note 2 1 : Segment information We operate within targeted markets through three reportable segments: 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. 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 fiscal years 2019 and 2018: For the 52-Week Period Ended December 28, 2019 December 29, 2018 Revenues Recycling $ 35,097 $ 36,794 Biotechnology — — Technology — — Total Revenues $ 35,097 $ 36,794 Gross profit Recycling $ 7,786 $ 11,053 Biotechnology — — Technology — — Total Gross profit $ 7,786 $ 11,053 Operating loss Recycling $ (6,397 ) $ (1,051 ) Biotechnology (1,038 ) Technology (4,996 ) (5,046 ) Total Operating loss $ (12,431 ) $ (6,097 ) Depreciation and amortization Recycling $ 346 $ 268 Biotechnology — — Technology 3,730 3,730 Total Depreciation and amortization $ 4,076 $ 3,998 Interest expense, net Recycling $ 1,480 $ 668 Biotechnology — — Technology — — Total Interest expense $ 1,480 $ 668 Net loss before provision for income taxes Recycling $ (9,008 ) $ (1,289 ) Biotechnology (1,038 ) — Technology (5,115 ) (5,046 ) Total Net loss before provision for income taxes $ (15,161 ) $ (6,335 ) As of As of December 28, 2019 December 29, 2018 Assets Recycling $ 11,505 $ 13,985 Biotechnology — — Technology 17,529 21,055 Total Assets $ 29,034 $ 35,040 Intangible Assets Recycling $ 465 $ 425 Biotechnology — — Technology 17,240 20,969 Total Intangible Assets $ 17,705 $ 21,394

Related Parties

Related Parties	12 Months Ended
	Dec. 28, 2019
Related Party Transactions [Abstract]
Related Parties	Note 2 2 : 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% The total services shared were $193 and $211 for fiscal years ending December 28, 2019 and December 29, 2018, respectively. Customer Connexx rents approximately 9,879 square feet of office space from Live Ventures Incorporated at its Las Vegas, NV office. The total rent and common area expense were $177 and $174 for fiscal years ending December 28, 2019 and December 29, 2018, respectively. ApplianceSmart Note 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. Additionally, the Company advanced ApplianceSmart $355 during fiscal 2019 under the ApplianceSmart Note. On December 9, 2019, ApplianceSmart filed a voluntary petition (the “Chapter 11 Case”) in the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”) seeking relief under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”). For discussion related to potential obligations and or guarantees under ApplianceSmart Leases, see Note 15. Related Party Note 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. Other Timothy Matula was granted 560,000 shares of common stock at a market price of $3.20 per share for services to be provided over the period of August 10, 2018 through February 9, 2020 on August 10, 2018. Mr. Matula was formerly a director of the Company.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 28, 2019
Subsequent Events [Abstract]
Subsequent Events	Note 2 3 : Subsequent events Coronavirus In March 2020, there was a global outbreak of COVID-19 (Coronavirus) that has resulted in changes in global supply of certain products. These changes, including a potential economic downturn, and any potential resulting direct and indirect negative impact to the Company cannot be determined but may have a material prospective impact to the Company’s operations, cash flows, financial condition, and liquidity. Beginning in March 2020, the outbreak has started to have a material adverse impact on our operations. For example, several customers in our recycling business have suspended our ability to pick up their customers’ appliances resulting in . The future impact of the outbreak is highly uncertain and cannot be predicted and there is no assurance that the outbreak will not have a material adverse impact on the future results of the Company. The extent of the impact, if any, will depend on future developments, including actions taken to contain the coronavirus. Litigation On October 4, 2018, the Company initiated litigation against a former professional services provider (“PSP”), in Illinois state court, as well as a private arbitration proceeding that was scheduled to be held in Minneapolis, Minnesota, arising from PSP’s rendering of certain professional services to the Company during the period from 2011 through 2014. PSP filed a counterclaim in the arbitration seeking an award of its legal fees and costs arising from that proceeding. The parties subsequently agreed to consolidate their respective claims into the arbitration. The Company’s arbitration demand, as amended, sought an award of more than $50 and other relief. On March 23, 2020, the parties entered into a settlement agreement, whereby, without any admission of liability, they exchanged mutual releases, agreed to dismiss their respective claims with prejudice, and PSP agreed to pay $800 to the Company to, among other things, assist it with certain of its costs and obligations that related to various issues underlying the arbitration proceeding.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
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	R eclassifications 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. The table below details the balance sheet reclassifications: December 29, 2018 as reported Reclasses December 29, 2018 current presentation Assets Cash and cash equivalents $ 1,195 $ — $ 1,195 Trade and other receivables, net 5,804 — 5,804 Income taxes receivable 101 — 101 Inventories 801 — 801 Prepaid expenses and other current assets 617 419 a 1,036 Total current assets 8,518 419 8,937 Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated 3,837 — 3,837 Property and equipment, net 617 (406 ) b 211 Intangible assets, net 20,988 406 b 21,394 Deposits and other assets 661 — 661 Total assets $ 34,621 $ 419 $ 35,040 Liabilities and Stockholders' Equity Liabilities: Accounts payable $ 3,169 $ — $ 3,169 Accrued liabilities - other 1,118 — 1,118 Accrued liability - California Sales Taxes 4,722 — 4,722 Short term debt 256 419 a 675 Total current liabilities 9,265 419 9,684 Deferred income taxes, net 3,549 — 3,549 Other noncurrent liabilities 196 — 196 Total liabilities 13,010 419 13,429 Commitments and Contingencies Stockholders' equity: Preferred stock, series A — — — Common stock 2 — 2 Additional paid in capital 38,660 — 38,660 Accumulated deficit (16,518 ) — (16,518 ) Accumulated other comprehensive loss (533 ) — (533 ) Total stockholders' equity 21,611 — 21,611 Total liabilities and stockholders' equity $ 34,621 $ 419 $ 35,040 a. As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset. b. During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.
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 assumption 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 and long-term 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 long-term debt at December 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 December 28, 2019, and December 29, 2018, respectively.
Inventories	Inventories Inventories, consisting primarily of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value. We provide estimated provisions for the obsolescence of our appliance inventories, including adjustment to market, 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 obsolete inventory at December 28, 2019 and December 29, 2018.
Property and Equipment	Property 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 lives of building and improvements are 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment are 5 to 10 years, furnishings and fixtures are 3 to 5 years and office and computer equipment are 3 to 5 years. Depreciation expense was $99 and $270 for the fiscal years ended December 28, 2019 and December 29, 2018, respectively. 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 December 28, 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. Intangible amortization expense is $3,977 and $3,730 for the years ended December 28, 2019, and December 29, 2018, respectively.
Revenue Recognition	Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers (“end users”) 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 account for revenue in accordance with Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers (Topic 606) and related ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, which provide supplementary guidance, and clarifications. Under the revenue 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 end user, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at the end user’s 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 has occurred, and therefore our performance obligations are satisfied, which typically occur upon pickup from our end user’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 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 from our Technology segment. Biotechnology Revenue We currently are not generating any revenue in our Biotechnology segment . Contract Liability 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 a contract liability 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 no material costs have been incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at December 28, 2019 or December 29, 2018. Other: 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. 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 - $32,136 and $32,459 for the 52 weeks ended December 28, 2019 and December 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 was $827 and $1,101 for the years ended December 28, 2019 and December 29, 2018, respectively.
Fair Value Measurements	Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 - inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement.
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 Income. 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 2023 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 24 months and the weighted average discount rate is 8%.
Stock-Based Compensation	Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is amortized on a straight-line basis over the vesting period.
Foreign Currency	Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters. Under ASC 830, if the assets and liabilities of the Company are recorded in certain non-U.S. functional currencies other than the U.S. dollar, they are translated at rates of exchange at year end. Revenue and expense items are translated at the average monthly exchange rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income (loss).
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. 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 smaller reporting companies for fiscal years beginning after December 15, 2022 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 .

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Summary of Balance Sheet Reclassifications	The table below details the balance sheet reclassifications: December 29, 2018 as reported Reclasses December 29, 2018 current presentation Assets Cash and cash equivalents $ 1,195 $ — $ 1,195 Trade and other receivables, net 5,804 — 5,804 Income taxes receivable 101 — 101 Inventories 801 — 801 Prepaid expenses and other current assets 617 419 a 1,036 Total current assets 8,518 419 8,937 Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated 3,837 — 3,837 Property and equipment, net 617 (406 ) b 211 Intangible assets, net 20,988 406 b 21,394 Deposits and other assets 661 — 661 Total assets $ 34,621 $ 419 $ 35,040 Liabilities and Stockholders' Equity Liabilities: Accounts payable $ 3,169 $ — $ 3,169 Accrued liabilities - other 1,118 — 1,118 Accrued liability - California Sales Taxes 4,722 — 4,722 Short term debt 256 419 a 675 Total current liabilities 9,265 419 9,684 Deferred income taxes, net 3,549 — 3,549 Other noncurrent liabilities 196 — 196 Total liabilities 13,010 419 13,429 Commitments and Contingencies Stockholders' equity: Preferred stock, series A — — — Common stock 2 — 2 Additional paid in capital 38,660 — 38,660 Accumulated deficit (16,518 ) — (16,518 ) Accumulated other comprehensive loss (533 ) — (533 ) Total stockholders' equity 21,611 — 21,611 Total liabilities and stockholders' equity $ 34,621 $ 419 $ 35,040 a. As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset. b. During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 28, 2019
Receivables [Abstract]
Schedule of Trade and Other Receivables	December 28, 2019 December 29, 2018 Trade receivables, net $ 7,226 $ 5,064 Factored accounts receivable (2,165 ) (582 ) Prestige Capital reserve receivable 415 106 Due from Recleim 913 819 Other receivables 189 397 Trade and other receivables, net $ 6,578 $ 5,804 Trade accounts receivable $ 5,928 $ 3,350 Un-billed trade receivables 1,327 1,743 Accounts receivable reserve (29 ) (29 ) Total trade receivables, net $ 7,226 $ 5,064

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 28, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventories of continuing operations, consisting principally of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value and consist of the following as of December 28, 2019 and December 29, 2018: December 28, 2019 December 29, 2018 Appliances held for resale $ 1,148 $ 801 Raw material - chips 200 — Total inventory $ 1,348 $ 801

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	12 Months Ended
	Dec. 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 December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Prepaid insurance $ 282 $ 271 Prepaid consulting fees — 265 Prepaid other 74 81 Debt issuance costs, net — 419 $ 356 $ 1,036

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 28, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: Useful Life (Years) December 28, 2019 December 29, 2018 Buildings and improvements 3-30 $ 69 $ 67 Equipment 3-15 2,314 2,166 Projects under construction 120 58 Property and equipment 2,503 2,291 Less accumulated depreciation (2,179 ) (2,080 ) Property and equipment, net $ 324 $ 211

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 28, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Intangible assets GeoTraq $ 26,096 $ 26,096 Patents and domains 23 19 Computer software 4,167 3,883 30,286 29,998 Less accumulated amortization (12,581 ) (8,604 ) $ 17,705 $ 21,394

Deposits and Other Assets (Tabl

Deposits and Other Assets (Tables)	12 Months Ended
	Dec. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Deposits and Other Assets	Deposits and other assets of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Deposits $ 195 $ 561 Other 77 100 $ 272 $ 661

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 28, 2019
Leases [Abstract]
Schedule of Present Value of Lease Payments	Total present value of lease payments as of December 28, 2019: 2020 $ 1,161 2021 705 2022 162 2023 50 Total 2,078 Less interest (149 ) Present value of payments $ 1,929

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 28, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities of continuing operations as of December 28, 2019 and December 29, 2018 consist of the following: December 28, 2019 December 29, 2018 Compensation and benefits $ 809 $ 567 Contract liability 515 — Accrued incentive and rebate checks 988 316 Accrued rent 228 16 Accrued guarantees 767 — Other 631 219 $ 3,938 $ 1,118

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2019
Income Tax Disclosure [Abstract]
Schedule of Benefit of Income Taxes	For fiscal year 2019 and 2018, we recorded an income tax benefit of $3,197 and $727, respectively, which consisted of the following: For the 52-week period ended December 28, 2019 December 29, 2018 Current tax expense: State $ (80 ) $ (511 ) Federal — (8 ) Current tax expense $ (80 ) $ (519 ) Deferred tax benefit - domestic 3,277 1,246 Benefit of income taxes $ 3,197 $ 727
Schedule of Reconciliation of Our Benefit of Income Taxes with the Federal Statutory Tax Rate	A reconciliation of our benefit of income taxes with the federal statutory tax rate for fiscal years 2019 and 2018 is shown below: For the 52-week period ended December 28, 2019 December 29, 2018 U.S statutory rate 21.00 % 21.00 % State tax rate 1.79 % -14.02 % Foreign rate differential 0.16 % 0.00 % Permanent differences -0.13 % -0.52 % Change in valuation allowance -0.67 % 12.63 % Other -0.60 % -5.87 % 21.55 % 13.22 %
Schedule of Loss Before Benefit of Income Taxes	Loss before benefit of income taxes was derived from the following sources for fiscal years 2019 and 2018 as shown below: For the 52-week period ended December 28, 2019 December 29, 2018 United States $ (14,497 ) $ (5,500 ) Canada (664 ) (835 ) $ (15,161 ) $ (6,335 )
Schedule of Deferred Tax Assets and Liabilities	The components of net deferred tax assets (liabilities) as of December 28, 2019 and December 29, 2018, are as follows: December 28, 2019 December 29, 2018 Deferred tax assets (liabilities): Allowance for bad debts $ 802 $ 7 Accrued expenses 1,623 998 Accrued compensation 62 39 Prepaid expenses (93 ) (147 ) Net operating loss 2,045 292 Lease liability 504 — Tax credits 256 256 Share-based compensation 125 271 Intangibles (4,585 ) (5,068 ) Property and equipment (652 ) (103 ) Deferred rent — 12 Unrealized losses (gains) 141 129 Section 163(j) interest 288 172 516 (3,142 ) Less: valuation allowance (786 ) (407 ) Net deferred tax assets (liabilities) $ (270 ) $ (3,549 )

Short Term Debt (Tables)

Short Term Debt (Tables)	12 Months Ended
	Dec. 28, 2019
Debt Disclosure [Abstract]
Schedule of Short Term Debt and Other Financing Obligations	Short term debt and other financing obligations as of December 28, 2019 and December 29, 2018, consist of the following: December 28, 2019 December 29, 2018 AFCO Finance $ 155 $ 193 GE 8% loan agreement 125 482 Total short term debt $ 280 $ 675

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 28, 2019
Commitments And Contingencies Disclosure [Abstract]
Schedule of Contract Liability Activity	The following table summarizes the contract liability activity for the year ended December 28, 2019: Beginning balance, December 29, 2018 $ — Accrued 553 Settled (38 ) Ending balance, December 28, 2019 $ 515

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 28, 2019
Stockholders Equity Note [Abstract]
Schedule of All Outstanding Options Activity	Additional information relating to all outstanding options is as follows: Options Weighted Average Exercise Aggregate Intrinsic Weighted Average Remaining Contractual Outstanding Price Value Life Balance December 30, 2017 125,500 $ 12.80 $ — 4.22 Cancelled/expired (24,600 ) 19.89 Balance at December 29, 2018 100,900 $ 11.07 $ — 3.84 Cancelled/expired (56,500 ) 9.30 Balance at December 28, 2019 44,400 $ 13.31 $ — 3.00

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 28, 2019
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Earnings per Share	The following table presents the computation of basic and diluted net earnings per share: For the 52-Week Period Ended December 28, 2019 December 29, 2018 Net loss $ (11,964 ) $ (5,608 ) Basic loss per share $ (6.78 ) $ (3.75 ) Diluted earnings (loss) per share $ (6.78 ) $ (3.75 ) Weighted average common shares outstanding, basic and diluted 1,763,670 1,494,941

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 28, 2019
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present our segment information for fiscal years 2019 and 2018: For the 52-Week Period Ended December 28, 2019 December 29, 2018 Revenues Recycling $ 35,097 $ 36,794 Biotechnology — — Technology — — Total Revenues $ 35,097 $ 36,794 Gross profit Recycling $ 7,786 $ 11,053 Biotechnology — — Technology — — Total Gross profit $ 7,786 $ 11,053 Operating loss Recycling $ (6,397 ) $ (1,051 ) Biotechnology (1,038 ) Technology (4,996 ) (5,046 ) Total Operating loss $ (12,431 ) $ (6,097 ) Depreciation and amortization Recycling $ 346 $ 268 Biotechnology — — Technology 3,730 3,730 Total Depreciation and amortization $ 4,076 $ 3,998 Interest expense, net Recycling $ 1,480 $ 668 Biotechnology — — Technology — — Total Interest expense $ 1,480 $ 668 Net loss before provision for income taxes Recycling $ (9,008 ) $ (1,289 ) Biotechnology (1,038 ) — Technology (5,115 ) (5,046 ) Total Net loss before provision for income taxes $ (15,161 ) $ (6,335 ) As of As of December 28, 2019 December 29, 2018 Assets Recycling $ 11,505 $ 13,985 Biotechnology — — Technology 17,529 21,055 Total Assets $ 29,034 $ 35,040 Intangible Assets Recycling $ 465 $ 425 Biotechnology — — Technology 17,240 20,969 Total Intangible Assets $ 17,705 $ 21,394

Background and Basis of Prese_2

Background and Basis of Presentation - Additional Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)Segment$ / shares	Dec. 29, 2018USD ($)SegmentLease$ / shares	Mar. 12, 2018$ / shares
Number of operating segments | Segment	3	2
Reverse stock split	On April 19, 2019, a 1-for-5 reverse stock split took effect
Reverse stock split, conversion ratio	0.2
Common stock no par value | $ / shares
Common Stock, par value | $ / shares	$ 0.001	$ 0.001	$ 0.001
Net loss	$ (11,964)	$ (5,608)
Current assets	8,839	8,937
Current liabilities	17,573	9,684
Working capital	(8,734)
Future undiscounted lease payments	$ 149
Restatement
Current assets		419
Current liabilities		419
Prestige Capital
Percentage of advance funding on unpaid customer's invoice	80.00%
Appliance Smart, Inc.
Future lease payments	$ 767	$ 5,000
Number of lease | Lease		6
Lease termination date, Lease one		Feb. 28, 2019
Lease termination date, Lease two		Dec. 31, 2020
Lease termination date, Lease three		Apr. 30, 2021
Lease termination date, Lease four		Aug. 14, 2021
Lease termination date, Lease five		Dec. 31, 2022
Future undiscounted lease payments		$ 5,000
Appliance Smart, Inc. | Restatement
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

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Balance Sheet Reclassifications (Details) - USD ($) $ in Thousands		Dec. 28, 2019	Dec. 29, 2018		Apr. 13, 2017
Assets
Cash and cash equivalents		$ 481	$ 1,195
Trade and other receivables, net		6,578	5,804
Income taxes receivable		76	101
Inventories		1,348	801
Prepaid expenses and other current assets		356	1,036	[1]
Total current assets		8,839	8,937
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated		0	3,837
Property and equipment, net		324	211	[2]
Intangible assets, net		17,705	21,394	[2]
Deposits and other assets		272	661
Total assets		29,034	35,040
Liabilities:
Accounts payable		4,365	3,169
Accrued liabilities - other		3,938	1,118
Accrued liability - California Sales Taxes		5,438	4,722		$ 4,132
Short term debt		280	675	[1]
Total current liabilities		17,573	9,684
Deferred income taxes, net		270	3,549
Other noncurrent liabilities		0	196
Total liabilities		18,693	13,429
Commitments and Contingencies		0	0
Stockholders' equity:
Preferred stock, series A		0	0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,919,048 and 1,694,565 shares issued and outstanding at December 28, 2019 and at December 29, 2018, respectively		2	2
Additional paid in capital		39,291	38,660
Accumulated deficit		(28,419)	(16,518)
Accumulated other comprehensive loss		(533)	(533)
Total stockholders' equity		10,341	21,611
Total liabilities and stockholders' equity		$ 29,034	35,040
As Reported
Assets
Cash and cash equivalents			1,195
Trade and other receivables, net			5,804
Income taxes receivable			101
Inventories			801
Prepaid expenses and other current assets	[1]		617
Total current assets			8,518
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated			3,837
Property and equipment, net	[2]		617
Intangible assets, net	[2]		20,988
Deposits and other assets			661
Total assets			34,621
Liabilities:
Accounts payable			3,169
Accrued liabilities - other			1,118
Accrued liability - California Sales Taxes			4,722
Short term debt	[1]		256
Total current liabilities			9,265
Deferred income taxes, net			3,549
Other noncurrent liabilities			196
Total liabilities			13,010
Commitments and Contingencies			0
Stockholders' equity:
Preferred stock, series A			0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,919,048 and 1,694,565 shares issued and outstanding at December 28, 2019 and at December 29, 2018, respectively			2
Additional paid in capital			38,660
Accumulated deficit			(16,518)
Accumulated other comprehensive loss			(533)
Total stockholders' equity			21,611
Total liabilities and stockholders' equity			34,621
Reclasses
Assets
Prepaid expenses and other current assets	[1]		419
Total current assets			419
Property and equipment, net	[2]		406
Intangible assets, net	[2]		406
Total assets			419
Liabilities:
Short term debt	[1]		419
Total current liabilities			419
Total liabilities			419
Commitments and Contingencies			0
Stockholders' equity:
Preferred stock, series A			0
Total liabilities and stockholders' equity			$ 419
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.
[2]	During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Balance Sheet Reclassifications (Parenthetical) (Details) - USD ($)	Dec. 28, 2019	Dec. 31, 2018
Line of credit facility, balance outstanding		$ 0
Reclassification of internally developed software from property plant and equipment to intangible asset	$ 406,000
Revolving Credit Facility
Unamortized debt issuance costs		$ 419,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 28, 2019USD ($)SegmentSublease	Dec. 29, 2018USD ($)	Dec. 29, 2019USD ($)	Dec. 30, 2018USD ($)
Allowance for doubtful accounts	$ 29,000	$ 29,000
Reserve for obsolete inventory	0	0
Depreciation expense	99,000	270,000
Impairment of intangible asset	0
Intangible amortization expense	3,977,000	3,730,000
Deferred costs		0	$ 0
Revenue from contracts	32,136,000	32,459,000
Advertising expense	$ 827,000	1,101,000
Operating lease, lease expire year	2023
Right of use asset - operating leases	$ 1,894,000	$ 0		$ 1,600,000
Operating lease liability	$ 1,929,000			$ 1,600,000
Operating lease, lease renewal term	6 months
Weighted average lease term for operating leases	24 months
Weighted average discount term	8.00%
Number of reportable segments | Segment	3
Ontario, Canada
Number of sub leases | Sublease	1
Topic 842
Adjustments to retained earnings	$ 63,000
Technology Intangibles
Estimated useful life of intangible assets	7 years
Minimum
Operating lease, lease term	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
Minimum | Building and Improvements
Estimated useful life of property and equipment	3 years
Minimum | Transportation Equipment
Estimated useful life of property and equipment	3 years
Minimum | Machinery and Equipment
Estimated useful life of property and equipment	5 years
Minimum | Furnishings and Fixtures
Estimated useful life of property and equipment	3 years
Minimum | Office and Computer Equipment
Estimated useful life of property and equipment	3 years
Maximum
Operating lease, lease term	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
Maximum | Building and Improvements
Estimated useful life of property and equipment	30 years
Maximum | Transportation Equipment
Estimated useful life of property and equipment	15 years
Maximum | Machinery and Equipment
Estimated useful life of property and equipment	10 years
Maximum | Furnishings and Fixtures
Estimated useful life of property and equipment	5 years
Maximum | Office and Computer Equipment
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	Dec. 28, 2019	Dec. 29, 2018
Receivables [Abstract]
Total trade receivables, net	$ 7,226	$ 5,064
Factored accounts receivable	(2,165)	(582)
Prestige Capital reserve receivable	415	106
Due from Recleim	913	819
Other receivables	189	397
Trade and other receivables, net	6,578	5,804
Trade accounts receivable	5,928	3,350
Un-billed trade receivables	1,327	1,743
Accounts receivable reserve	$ (29)	$ (29)

Note Receivable - Additional In

Note Receivable - Additional Information (Details) - USD ($)	Apr. 25, 2018	Mar. 31, 2018	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017	Mar. 15, 2019
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Impairment charges			$ 2,992,000
Note receivable balance outstanding			0	$ 3,837,000
ApplianceSmart Holdings LLC
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Purchase price					$ 6,500,000
Note receivable face amount	$ 3,919,000
Note receivable maturity date	Apr. 1, 2021
Note receivable interest rate	5.00%
Proceeds from disposal of business		$ 2,581,000
Liabilities assumed by purchaser				1,901,000
Amount due from purchaser					$ 6,500,000
Amount borrowed by purchaser			355,000	1,819,000
Impairment charges			2,992,000
Note receivable balance outstanding			$ 2,992,000	$ 3,837,000
ApplianceSmart Holdings LLC | Maximum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Agreed prepayment amount						$ 1,200,000

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Appliances held for resale	$ 1,148	$ 801
Raw material - chips	200
Total inventory	$ 1,348	$ 801

Prepaids and Other Current As_3

Prepaids and Other Current Assets - Schedule of Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid insurance	$ 282	$ 271
Prepaid consulting fees		265
Prepaid other	74	81
Debt issuance costs, net		419
Total prepaid expenses and other current assets	$ 356	$ 1,036	[1]
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.

Prepaids and Other Current As_4

Prepaids and Other Current Assets - Additional Information (Details) - USD ($) $ in Thousands	Nov. 08, 2016	Dec. 28, 2019	Dec. 29, 2018	[1]
Short Term Debt [Line Items]
Short term debt		$ 280	$ 675
Notes Payable | Energy Efficiency Investments LLC Securities Purchase Agreement
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
Unamortized debt issuance costs	$ 740
Debt issuance costs amortization period	60 months
Amortization of debt issuance costs		$ 419
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 2,503	$ 2,291
Less accumulated depreciation	(2,179)	(2,080)
Property and equipment, net	324	211	[1]
Building and Improvements
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 69	67
Building and Improvements | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	3 years
Building and Improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	30 years
Equipment
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 2,314	2,166
Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	3 years
Equipment | 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	$ 120	$ 58
[1]	During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Property Plant And Equipment [Abstract]
Depreciation expense	$ 99	$ 268
Sale of property and equipment		54
Gain on sale of property		$ 5

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 30,286	$ 29,998
Less accumulated amortization	(12,581)	(8,604)
Intangible assets, net	17,705	21,394	[1]
Patent | GeoTraq Inc.
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	26,096	26,096
Patents and Domains
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	23	19
Computer Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 4,167	$ 3,883
[1]	During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($)	Aug. 18, 2017	Dec. 28, 2019	Dec. 29, 2018
Finite Lived Intangible Assets [Line Items]
Intangible amortization expense		$ 3,977,000	$ 3,730,000
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	Dec. 28, 2019	Dec. 29, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits	$ 195	$ 561
Other	77	100
Total deposits and other assets	$ 272	$ 661

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 30, 2018	Dec. 29, 2018
Lessee Lease Description [Line Items]
Right of use asset - operating leases	$ 1,894	$ 1,600	$ 0
Operating lease liability	1,929	$ 1,600
Payment for operating leases	1,284
Right-of-use assets in exchange for lease liabilities	1,400
Topic 842
Lessee Lease Description [Line Items]
Adjustments to retained earnings	$ 63

Leases - Schedule of Present Va

Leases - Schedule of Present Value of Lease Payments (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 30, 2018
Leases [Abstract]
2020	$ 1,161
2021	705
2022	162
2023	50
Total	2,078
Less interest	(149)
Present value of payments	$ 1,929	$ 1,600

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Payables And Accruals [Abstract]
Compensation and benefits	$ 809	$ 567
Contract liability	515
Accrued incentive and rebate checks	988	316
Accrued rent	228	16
Accrued guarantees	767
Other	631	219
Total accrued liabilities	$ 3,938	$ 1,118

Accrued Liability - Californi_2

Accrued Liability - California Sales Tax - Additional Information (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018	Apr. 13, 2017
Payables And Accruals [Abstract]
Sales and excise tax payable, current	$ 5,438	$ 4,722	$ 4,132
Interest payable, current			500
Accrued liability for Califormia sales tax	$ 5,438	$ 4,722	$ 4,132

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Income Tax Disclosure [Abstract]
Income tax benefit	$ 3,197	$ 727
Operating Loss Carryforwards	6,600
Valuation allowance	$ 700

Income Taxes - Schedule of Bene

Income Taxes - Schedule of Benefit of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Current tax expense:
State	$ (80)	$ (511)
Federal	0	(8)
Current tax expense	(80)	(519)
Deferred tax benefit - domestic	3,277	1,246
Benefit of income taxes	$ 3,197	$ 727

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Our Benefit of Income Taxes with the Federal Statutory Tax Rate (Details)	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Reconciliation of provision for income taxes with federal statutory rate
U.S statutory rate	21.00%	21.00%
State tax rate	1.79%	(14.02%)
Foreign rate differential	0.16%	0.00%
Permanent differences	(0.13%)	(0.52%)
Change in valuation allowance	(0.67%)	12.63%
Other	(0.60%)	(5.87%)
Effective income tax rate	21.55%	13.22%

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Benefit of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Income Tax Disclosure [Abstract]
United States	$ (14,497)	$ (5,500)
Canada	(664)	(835)
Loss before benefit from income taxes	$ (15,161)	$ (6,335)

Income Taxes - Summary of Compo

Income Taxes - Summary of Components of Net Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Deferred tax assets (liabilities):
Allowance for bad debts	$ 802	$ 7
Accrued expenses	1,623	998
Accrued compensation	62	39
Prepaid expenses	(93)	(147)
Net operating loss	2,045	292
Lease liability	504	0
Tax credits	256	256
Share-based compensation	125	271
Intangibles	(4,585)	(5,068)
Property and equipment	(652)	(103)
Deferred rent	0	12
Unrealized losses (gains)	141	129
Section 163(j) interest	288	172
Total deferred tax assets (liabilities)	516	(3,142)
Less: valuation allowance	(786)	(407)
Net deferred tax assets (liabilities)	$ (270)	$ (3,549)

Short Term Debt - Summary of Sh

Short Term Debt - Summary of Short Term Debt and Other Financing Obligations (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Short Term Debt [Line Items]
Total short term debt	$ 280	$ 675	[1]
AFCO Finance
Short Term Debt [Line Items]
Total short term debt	155	193
GE 8% Loan Agreement
Short Term Debt [Line Items]
Total short term debt	$ 125	$ 482
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.

Short Term Debt - Additional In

Short Term Debt - Additional Information (Details) - USD ($)	Jul. 01, 2019	Jun. 01, 2019	Oct. 01, 2018	Jul. 02, 2018	Jul. 01, 2018	Dec. 28, 2019	Dec. 30, 2017	Dec. 29, 2018		Aug. 14, 2017
Short Term Debt [Line Items]
Short term debt						$ 280,000		$ 675,000	[1]
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				$ 556,000
Debt interest rate				4.50%
Debt maturity date				Mar. 1, 2019
Initial down payment					$ 56,000
Frequency of periodic payment						monthly
Monthly principal payments			$ 65,000		$ 57,000
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		$ 471,000
Debt interest rate		4.90%
Debt maturity date		Mar. 1, 2020
Initial down payment	$ 103,000
Frequency of periodic payment						monthly
Monthly principal payments	$ 54,000
MidCap Financial Trust | Term Loan
Short Term Debt [Line Items]
Debt issuance date							May 10, 2017
Maximum borrowing capacity							$ 12,000,000
Maximum borrowing capacity subject to increase under certain terms and conditions, amount							$ 16,000,000
Maturity date, description						The MidCap Revolver had a stated maturity date of May 10, 2020.
AFCO Financing Agreement
Short Term Debt [Line Items]
Short term debt						$ 155,000		$ 193,000
GE 8% Loan Agreement
Short Term Debt [Line Items]
Debt interest rate										8.00%
[1]	As of December 31, 2018, the Company has $419 of unamortized debt issuance costs associated with a revolving credit facility. Because there was no balance outstanding on the credit facility as of December 31, 2018, the Company should have reclassified the debt issuance costs from a contra liability to a deferred asset.

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Thousands	Mar. 05, 2020USD ($)	Jul. 22, 2019USD ($)	Feb. 28, 2018USD ($)	Jan. 25, 2017USD ($)	Apr. 18, 2017USD ($)	Nov. 15, 2016USD ($)	Dec. 28, 2019USD ($)	Dec. 29, 2018USD ($)Lease
Appliance Smart, Inc.
Offsetting Assets [Line Items]
Damages sought value		$ 1,530
Past due rent and costs paid							$ 141
Future lease payments							767	$ 5,000
Number of lease | Lease								6
Lease termination date, Lease one								Feb. 28, 2019
Lease termination date, Lease two								Dec. 31, 2020
Lease termination date, Lease three								Apr. 30, 2021
Lease termination date, Lease four								Aug. 14, 2021
Lease termination date, Lease five								Dec. 31, 2022
Lease termination date, Lease six								Jun. 30, 2025
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					$ 530	$ 2,000
Alleged obligation value					$ 337
GEA | Subsequent Event
Offsetting Assets [Line Items]
Damages awarded plus interest and attorney fees	$ 125
AMTIM Capital Inc
Offsetting Assets [Line Items]
Claims a discrepancy in the calculation of fees							$ 2,000

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Contract Liability Activity (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)
Commitments And Contingencies Disclosure [Abstract]
Accrued	$ 553
Settled	(38)
Ending balance, December 28, 2019	$ 515

Series A Preferred Stock - Addi

Series A Preferred Stock - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 18, 2017	Dec. 28, 2019	Dec. 29, 2018
Series A Convertible Preferred Stock
Dividends payable, amount per share			$ 1
Convertible preferred stock conversion ratio			20.00%
Percentage of number of common stock shares related to conversion			19.90%
Series A1 Convertible Preferred Stock
Number of shares issued upon exchange of Convertible Preferred Stock		259,729
Number of shares issued upon conversion of Convertible Preferred Stock			20
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 ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Share-based compensation, shares	224,483
Share based compensation, value	$ 500
Common stock, issued shares (in shares)	1,919,048	1,694,565
Common stock, outstanding shares (in shares)	1,919,048	1,694,565
Options outstanding	44,400	100,900	125,500
Options issued	0	0
Warrants outstanding	33,363	33,363
Warrant exercise price	$ 3.40	$ 3.40
Warrant expiration date	May 31, 2020	May 31, 2020
Stock Options
Shareholders Equity [Line Items]
Share-based compensation expense	$ 631	$ 656
2016 Plan
Shareholders Equity [Line Items]
Options expiration date	Oct. 28, 2026
Options authorized for issuance	400,000
Options outstanding	4,000	4,000
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	96,900
Additional awards to be granted after adoption of 2016 plan	0
Contractor
Shareholders Equity [Line Items]
Stock issued for services, shares		274,834
Stock issued for services, value		$ 919
Energy Efficiency Investments
Shareholders Equity [Line Items]
Shares issued in conversion, shares		44,623
Shares issued in conversion, value		$ 101
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, $ in Thousands	12 Months Ended
	Dec. 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 Outstanding, Cancelled/expired	(56,500)	(24,600)
Options Outstanding, Ending Balance	44,400	100,900	125,500
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning Balance	$ 11.07	$ 12.80
Weighted Average Exercise Price, Cancelled/expired	9.30	19.89
Weighted Average Exercise Price, Ending Balance	$ 13.31	$ 11.07	$ 12.80
Aggregate Intrinsic Value, Options Outstanding	$ 0	$ 0	$ 0
Weighted Average Remaining Contractual Life	3 years	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 Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Earnings Per Share [Abstract]
Net loss	$ (11,964)	$ (5,608)
Basic loss per share	$ (6.78)	$ (3.75)
Diluted loss per share	$ (6.78)	$ (3.75)
Weighted average common shares outstanding, basic and diluted	1,763,670	1,494,941

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Details) - shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Earnings Per Share [Abstract]
Potentially dilutive shares excluded from earnings per share calculation	337,492	422,851

Major Customers and Suppliers -

Major Customers and Suppliers - Additional Information (Details)	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Revenue Benchmark | One Customer
Concentration Risk [Line Items]
Concentration risk percentage	13.00%	19.00%
Accounts Receivable | Three Customers
Concentration Risk [Line Items]
Concentration risk percentage	49.00%	38.00%

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Employer contributions to employee compensation plan	$ 61	$ 40
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)	12 Months Ended
	Dec. 28, 2019Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Segment Reporting Information [Line Items]
Revenues	$ 35,097	$ 36,794
Gross profit	7,786	11,053
Operating loss	(12,431)	(6,097)
Depreciation and amortization	4,076	3,998
Interest expense, net	1,480	668
Net loss before provision for income taxes	(15,161)	(6,335)
Recycling
Segment Reporting Information [Line Items]
Revenues	35,097	36,794
Gross profit	7,786	11,053
Operating loss	(6,397)	(1,051)
Depreciation and amortization	346	268
Interest expense, net	1,480	668
Net loss before provision for income taxes	(9,008)	(1,289)
Biotechnology
Segment Reporting Information [Line Items]
Revenues	0	0
Gross profit	0	0
Operating loss	(1,038)	0
Depreciation and amortization	0	0
Interest expense, net	0	0
Net loss before provision for income taxes	(1,038)	0
Technology
Segment Reporting Information [Line Items]
Revenues	0	0
Gross profit	0	0
Operating loss	(4,996)	(5,046)
Depreciation and amortization	3,730	3,730
Interest expense, net	0	0
Net loss before provision for income taxes	$ (5,115)	$ (5,046)

Segment Information - Schedul_2

Segment Information - Schedule of Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Segment Reporting Information [Line Items]
Assets	$ 29,034	$ 35,040
Intangible Assets	17,705	21,394	[1]
Recycling
Segment Reporting Information [Line Items]
Assets	11,505	13,985
Intangible Assets	465	425
Technology
Segment Reporting Information [Line Items]
Assets	17,529	21,055
Intangible Assets	$ 17,240	$ 20,969
[1]	During fiscal 2019, the Company noted that its internally developed software, net of amortization, of $406 was included in property, plant and equipment instead of intangibles as of December 29, 2018. The Company has reclassified its internally developed software from property, plant and equipment to intangibles as of December 29, 2018.

Related Parties - Additional In

Related Parties - Additional Information (Details)	Aug. 28, 2019USD ($)	Mar. 15, 2019USD ($)	Aug. 10, 2018$ / sharesshares	Dec. 28, 2019USD ($)ft²	Dec. 29, 2018USD ($)	Apr. 01, 2018USD ($)
Related Party Transaction [Line Items]
Note receivable balance outstanding				$ 0	$ 3,837,000
Timothy Matula
Related Party Transaction [Line Items]
Shares of common stock, granted for services | shares			560,000
Market price per share | $ / shares			$ 3.20
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
Amount borrowed by purchaser				$ 355,000
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				$ 193,000	211,000
Rented office space | ft²				9,879
Total rent and common area expense				$ 177,000	$ 174,000
Live Ventures Incorporated | Minimum
Related Party Transaction [Line Items]
Related party transaction, rate				5.00%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - PSP - USD ($) $ in Thousands	Mar. 23, 2020	Oct. 04, 2018
Minimum
Subsequent Event [Line Items]
Award sought by company		$ 50
Subsequent Event
Subsequent Event [Line Items]
Amount to be paid to company	$ 800