ALT5 Sigma (ALTS) 10-Q 10 Nov 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 26, 2020	Oct. 30, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 26, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Trading Symbol	JAN
Title of 12(b) Security	Common Stock, $0.001 par value per share
Security Exchange Name	NASDAQ
Entity Registrant Name	JANONE INC.
Entity Central Index Key	0000862861
Current Fiscal Year End Date	--12-28
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		1,829,982
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-19621
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	41-1454591
Entity Address, Address Line One	325 E. Warm Springs Road
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	997-5968

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Assets
Cash and cash equivalents	$ 638	$ 481
Trade and other receivables, net	5,019	6,578
Income taxes receivable	330	76
Inventories	1,071	1,348
Prepaid expenses and other current assets	931	356
Total current assets	7,989	8,839
Property and equipment, net	268	324
Right of use asset - operating leases	2,438	1,894
Intangible assets, net	14,950	17,705
Deposits and other assets	232	272
Total assets	25,877	29,034
Liabilities:
Accounts payable	2,253	4,365
Accrued liabilities - other	5,727	3,938
Accrued liability - California Sales Taxes	5,686	5,438
Lease obligation short term - operating leases	1,260	1,079
Short term debt	3,327	280
Related party note	1,000	2,473
Total current liabilities	19,253	17,573
Lease obligation long term - operating leases	1,350	850
Deferred income taxes, net	0	270
Total liabilities	20,603	18,693
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 shares issued and outstanding at September 26, 2020 and December 28, 2019, respectively	0	0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 1,829,982 and 1,919,048 shares issued and outstanding at September 26, 2020 and at December 28, 2019, respectively	2	2
Additional paid in capital	39,814	39,291
Accumulated other comprehensive loss	(588)	(533)
Accumulated deficit	(33,954)	(28,419)
Total stockholders' equity	5,274	10,341
Total liabilities and stockholders' equity	$ 25,877	$ 29,034

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 26, 2020	Dec. 28, 2019
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	259,729
Preferred stock, outstanding shares (in shares)	259,729	259,729
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)	1,829,982	1,919,048
Common stock, outstanding shares (in shares)	1,829,982	1,919,048

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Income Statement [Abstract]
Revenues	$ 12,266	$ 9,790	$ 24,723	$ 23,684
Cost of revenues	8,549	7,226	18,487	18,103
Gross profit	3,717	2,564	6,236	5,581
Operating expenses:
Selling, general and administrative expenses	4,540	5,185	12,776	13,466
Operating loss	(823)	(2,621)	(6,540)	(7,885)
Other income (expense):
Interest expense, net	(88)	(75)	(255)	(81)
Other income, net	2	6	812	784
Total other income (expense), net	(86)	(69)	557	703
Loss from operations before benefit from income taxes	(909)	(2,690)	(5,983)	(7,182)
Income tax benefit	99	732	448	1,825
Net loss	$ (810)	$ (1,958)	$ (5,535)	$ (5,357)
Loss per share:
Basic loss per share	$ (0.43)	$ (1.14)	$ (2.98)	$ (3.14)
Diluted loss per share	$ (0.43)	$ (1.14)	$ (2.98)	$ (3.14)
Weighted average common shares outstanding:
Basic	1,871,321	1,721,547	1,860,270	1,703,559
Diluted	1,871,321	1,721,547	1,860,270	1,703,559
Net loss	$ (810)	$ (1,958)	$ (5,535)	$ (5,357)
Other comprehensive income (loss), net of tax:
Effect of foreign currency translation adjustments	(27)	(14)	(55)	3
Total other comprehensive income (loss), net of tax	(27)	(14)	(55)	3
Comprehensive loss	$ (837)	$ (1,972)	$ (5,590)	$ (5,354)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
OPERATING ACTIVITIES:
Net loss	$ (5,535)	$ (5,357)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,104	3,046
Amortization of debt issuance costs	27	111
Stock based compensation expense	523	447
Non cash lease expense	137	33
Change in deferred rent		(48)
Change in deferred compensation		(148)
Change in deferred income taxes	(270)	(1,823)
Other	40	376
Changes in assets and liabilities:
Accounts receivable	1,561	(93)
Income taxes receivable	(254)	(47)
Prepaid expenses and other current assets	(575)	71
Inventories	277	(919)
Accounts payable and accrued expenses	(77)	708
Net cash used in operating activities	(1,042)	(3,643)
INVESTING ACTIVITIES:
Purchases of property and equipment	(12)	(436)
Purchases of intangibles	(281)
Net payments received from ApplianceSmart note receivable		881
Net cash (used in) provided by investing activities	(293)	445
FINANCING ACTIVITIES:
Proceeds from issuance of short term debt	3,469
Proceeds from issuance of long term debt obligations		471
Proceeds (payment) of related party note	(1,500)	2,500
Payments on debt obligations	(422)	(355)
Net cash provided by financing activities	1,547	2,616
Effect of changes in exchange rate on cash and cash equivalents	(55)	25
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	157	(557)
CASH AND CASH EQUIVALENTS, beginning of period	481	1,195
CASH AND CASH EQUIVALENTS, end of period	638	638
Supplemental cash flow disclosures:
Interest paid	126	71
Income taxes paid	76	44
Right to use asset - operating leases capitalized	$ 1,037	$ 2,272

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Series A Preferred	Common Stock	Additional Paid in Capital	Accumulated Other Comprehensive Deficit	Accumulated Deficit
Beginning balance at Dec. 29, 2018	$ 21,611		$ 2	$ 38,660	$ (533)	$ (16,518)
Beginning balance, shares at Dec. 29, 2018		288,588	1,694,565
Shares cancelled		(28,859)
Share based compensation	447			447
Share-based compensation, shares			223,214
Effect of foreign currency translation adjustments	3				3
Net loss	(5,357)					(5,357)
Ending balance at Sep. 28, 2019	16,704		$ 2	39,107	(530)	(21,875)
Ending balance, shares at Sep. 28, 2019		259,729	1,917,779
Beginning balance at Jun. 29, 2019	18,229		$ 2	38,660	(516)	(19,917)
Beginning balance, shares at Jun. 29, 2019		259,729	1,694,565
Share based compensation	447			447
Share-based compensation, shares			223,214
Effect of foreign currency translation adjustments	(14)				(14)
Net loss	(1,958)					(1,958)
Ending balance at Sep. 28, 2019	16,704		$ 2	39,107	(530)	(21,875)
Ending balance, shares at Sep. 28, 2019		259,729	1,917,779
Beginning balance at Dec. 28, 2019	10,341		$ 2	39,291	(533)	(28,419)
Beginning balance, shares at Dec. 28, 2019		259,729	1,919,048
Shares cancelled			(122,257)
Share based compensation	523			523
Share-based compensation, shares			33,191
Effect of foreign currency translation adjustments	(55)				(55)
Net loss	(5,535)					(5,535)
Ending balance at Sep. 26, 2020	5,274		$ 2	39,814	(588)	(33,954)
Ending balance, shares at Sep. 26, 2020		259,729	1,829,982
Beginning balance at Jun. 27, 2020	6,099		$ 2	39,802	(561)	(33,144)
Beginning balance, shares at Jun. 27, 2020		259,729	1,871,321
Share based compensation	12			12
Share-based compensation, shares			(41,339)
Effect of foreign currency translation adjustments	(27)				(27)
Net loss	(810)					(810)
Ending balance at Sep. 26, 2020	$ 5,274		$ 2	$ 39,814	$ (588)	$ (33,954)
Ending balance, shares at Sep. 26, 2020		259,729	1,829,982

Background

Background	9 Months Ended
	Sep. 26, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Background	The accompanying consolidated financial statements include the accounts of JanOne Inc., a Nevada corporation, and its subsidiaries (collectively the “Company” or “JanOne”). On September 10, 2019, Appliance Recycling Centers of America, Inc. changed its name to JanOne Inc. The Company has three operating segments – Biotechnology, Recycling, and Technology. During September 2019, JanOne, through its biotechnology segment, broadened its business perspectives to become a pharmaceutical company focused on finding treatments for conditions that cause severe pain and bringing to market drugs with non-addictive pain-relieving properties ARCA Recycling, Inc. (“ARCA Recycling”) provides turnkey recycling services for electric utility energy efficiency programs in the United States. ARCA Canada Inc. (“ARCA Canada”) provides turnkey recycling services for electric utility energy efficiency programs in Canada. Customer Connexx, LLC (“Connexx”) provides call center services for ARCA Recycling and ARCA Canada. GeoTraq Inc. (“GeoTraq”) is 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. The Company reports on a 52- or 53-week fiscal year. The 2020 fiscal year (“2020”) will end on December 26, 2020, and the fiscal year (“2019”) ended on December 28, 2019, each fiscal year is 52 weeks in length. Going concern The Company currently faces a challenging competitive environment and is focused on improving its overall profitability, which includes managing expenses. The Company reported a net loss of $810 and $1,958 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively, and net loss of $5,535 and $5,357 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. In addition, as of September 26, 2020, the Company had total current assets of $7,989 and total current liabilities $19,253 resulting in a net negative working capital of $11,264. The Company has available cash balances and funds available under an accounts receivable factoring program with Prestige Capital Finance, LLC (“Prestige Capital”) to provide sufficient liquidity to fund the entity’s operations, the entity’s continued investments in center openings, and remodeling activities for at least the next twelve months. The Company expects to generate cash from operations for the remainder of fiscal year 2020 given its cost cutting measures in response to the revenue reductions resulting from the Coronavirus. However, depending on the U.S.’ continued restrictions related to the coronavirus public health crisis, the Company cannot be certain its efforts will suffice. 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 mutually agreed upon fee upon ultimate collection in cash of the invoice. The Company expects that it will be able to utilize the available funds under the accounts receivable factoring agreement to provide liquidity and 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. In March 2020, there was a global outbreak of COVID-19 (Coronavirus) that resulted in changes in global supply of certain products and an economic downturn. Beginning in March 2020, the outbreak started to have a material adverse impact on our operations and financial condition. For example, several customers in our recycling business suspended our ability to pick up their customers’ appliances, resulting in . During April 2020, and in response to the impacts of the COVID-19 virus and public health crisis, in an effort to manage its financial position and further preserve financial flexibility and longevity, the Company temporarily closed its corporate office in Minnesota and call center in Las Vegas, and idled all of its recycling processing centers in the United States and Canada. During the latter half of the second quarter, the Minnesota corporate office, Las Vegas call center, and the recycling processing centers reopened and the majority of our customers resumed their operating activities. Although our operations have recovered, 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. During April 2020, as a result of the COVID-19 pandemic, the Company entered into an amendment to its contract services agreement with certain customers, whereby those customers agreed to advance the Company $1,168 against the provision of future services. The advanced payment may only be utilized for the costs associated with labor and sustaining ARCA Recycling’s workforce. The advance agreement provides for partial loan forgiveness if certain conditions are met. See Note 14 for a complete discussion of these advances. On May 1, 2020, the Company entered into a promissory note with Texas Capital Bank, N.A. for $1,872 under Paycheck Protection Program under the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). See Note 14 for a complete discussion about this loan. Additionally, the Company has $1,500 of availability under its Revolving Credit Facility (as defined in Note 21). Based on the above, management has concluded that as of the filing date on this quarterly report, the Company is not aware and did not identify any other conditions or events that would cause the Company to not be able to continue business as a going concern for the next twelve months.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 26, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended December 28, 2019. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders’ equity. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and 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 short-term debt at September 26, 2020 and December 28, 2019 approximate fair value. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value. Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of September 26, 2020, and December 28, 2019, 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 excess or obsolete inventory at September 26, 2020 and December 28, 2019. 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 life of building and improvements is 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows. Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. There was no impairment of intangibles as of September 26, 2020 or December 28, 2019 based on the intangible asset impairment review performed as of those dates. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers (“end users”) of public utilities, our customers. As part of our de-manufacturing and recycling process, we receive 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 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 refrigerant gas and copper, steel, aluminum, 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. Biotechnology Revenue We currently are not generating any revenue from our Biotechnology segment . Technology Revenue We currently are not generating any revenue from our Technology 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 meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at June 27, 2020 or December 28, 2019 under FASB Accounting Standards Codification ASC 606. 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 was $11,562 and $8,891 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively. Revenue recognized for Company contracts was $23,239 and $21,397 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented. Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues. Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $162 and $168 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively and $284 and $623 for the 39 weeks ended September 26, 2020 and September 28, 2019, 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 account for leases in accordance with 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 2024 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 2-4 years with some being longer or shorter depending on needs of the business and the lease partners. 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 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 . The weighted average lease term for operating leases is 31 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 (including executives), non-employees, and members of the Board of Directors and Scientific Advisory Board. 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 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 as of September 26, 2020. At times, balances may exceed federally insured limits.

Trade and Other Receivables

Trade and Other Receivables	9 Months Ended
	Sep. 26, 2020
Receivables [Abstract]
Trade and Other Receivables	Note 3: Trade and other receivables September 26, 2020 December 28, 2019 Trade receivables, net $ 6,102 $ 7,226 Factored accounts receivable (1,544 ) (2,165 ) Prestige Capital reserve receivable 281 415 Due from Recleim — 913 Other receivables 180 189 Trade and other receivables, net $ 5,019 $ 6,578 Trade accounts receivable $ 4,728 $ 5,928 Un-billed trade receivables 1,403 1,327 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 6,102 $ 7,226

Inventory

Inventory	9 Months Ended
	Sep. 26, 2020
Inventory Disclosure [Abstract]
Inventory	Note 4: Inventory Appliances held for resale are stated at the lower of cost, determined on a specific identification basis, or net realizable value. Inventory raw material - chips, are stated at the lower of average cost or net realizable value. Total inventory consists of the following as of September 26, 2020 and December 28, 2019: September 26, 2020 December 28, 2019 Appliances held for resale $ 871 $ 1,148 Inventory - raw material - chips 200 200 Total inventory $ 1,071 $ 1,348 We provide estimated provisions for the obsolescence of inventories, including adjustments to net realizable value, based on various factors, including the age of such inventory and our management’s assessment of the need for such provisions. We review historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. At September 26, 2020 and December 28, 2019, we do not have an inventory reserve.

Prepaids and Other Current Asse

Prepaids and Other Current Assets	9 Months Ended
	Sep. 26, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaids and Other Current Assets	Note 5: Prepaids and other current assets Prepaids and other current assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Prepaid insurance $ 478 $ 282 Prepaid other 453 74 Total prepaid expenses and other current assets $ 931 $ 356

Note Receivable

Note Receivable	9 Months Ended
	Sep. 26, 2020
Discontinued Operations And Disposal Groups [Abstract]
Note Receivable	Note 6: Note receivable On December 30, 2017, we sold our retail appliance segment, ApplianceSmart, Inc. (“ApplianceSmart”), to ApplianceSmart Holdings LLC (the “Purchaser”), a wholly owned subsidiary of Live Ventures Incorporated, pursuant to a Stock Purchase Agreement (the “Agreement”). 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”). Per the Agreement, the Purchase Price 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. On December 26, 2018, the ApplianceSmart Note was amended and restated to grant the Company a security interest in the assets of the Purchaser, ApplianceSmart, and ApplianceSmart Contracting Inc. in exchange for modifying the repayments terms to provide for the payment in full of all accrued interest and principal on April 1, 2021, the maturity date of the ApplianceSmart Note. On March 15, 2019, the Company entered into agreements with third parties pursuant to which it agreed to subordinate the payment of indebtedness under the ApplianceSmart Note and the Company’s security interest in the assets of ApplianceSmart in exchange for a prepayment of up to $1,200. 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 Company continues to record interest income on the ApplianceSmart Note and a corresponding impairment charge. Interest income and impairment charges were $105 for the 39 weeks ended September 26, 2020. The outstanding balance of the ApplianceSmart Note at September 26, 2020 and December 28, 2019 was $3,097 and $2,992, respectively, exclusive of the impairment charges.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 26, 2020
Property Plant And Equipment [Abstract]
Property and Equipment	Note 7: Property and Equipment Property and equipment as of September 26, 2020 and December 28, 2019 consist of the following: Useful Life (Years) September 26, 2020 December 28, 2019 Buildings and improvements 3-30 $ 72 $ 69 Equipment 3-15 2,443 2,314 Projects under construction — 120 Property and equipment 2,515 2,503 Less accumulated depreciation and amortization (2,247 ) (2,179 ) Total property and equipment, net $ 268 $ 324 Depreciation expense was $27 and $87 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively. Depreciation expense was $68 and $250 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 26, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 8: Intangible Assets Intangible assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Intangible assets GeoTraq, net $ 26,096 $ 26,096 Patent and domains 23 23 Computer software 4,448 4,167 Intangible assets 30,567 30,286 Less accumulated amortization (15,617 ) (12,581 ) Total intangible assets $ 14,950 $ 17,705 The useful life and amortization period of the GeoTraq intangible acquired is seven years from the acquisition date of August 18, 2017. Intangible amortization expense was $1,033 and $934 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively. Intangible amortization expense was $3,036 and $2,796 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively.

Deposits and Other Assets

Deposits and Other Assets	9 Months Ended
	Sep. 26, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits and Other Assets	Note 9: Deposits and other assets Deposits and other assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Deposits $ 165 $ 195 Other 67 77 Total deposits and other assets $ 232 $ 272 Deposits are primarily refundable security deposits with landlords the Company leases property from.

Leases

Leases	9 Months Ended
	Sep. 26, 2020
Leases [Abstract]
Leases	Note 10: Leases We account for leases in accordance with ASC 842. The amount recorded is the present value of all remaining lease payments for leases with terms greater than 12 months. The right of use asset is offset by a corresponding liability. The discount rate is based on an estimate of our incremental borrowing rate for terms similar to our lease terms at the time of lease commencement. The asset will be amortized over remaining lease terms. See Lease Accounting in Note 2. Total present value of lease payments as of September 26, 2020: Remainder 2020 $ 409 2021 1,261 2022 645 2023 348 2024 214 Total 2,877 Less Interest (267 ) Present Value of Payments $ 2,610 During the 39 weeks ended September 26, 2020 and September 28, 2019, $965 and $913, respectively, 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 $1,271 upon commencement of operating leases during the 39 weeks ended September 26, 2020 . Additionally, we exercised an early termination clause in one our leases which reduces our right of use assets by $234

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 26, 2020
Payables And Accruals [Abstract]
Accrued Liabilities	Note 11: Accrued Liabilities Accrued liabilities as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Compensation and benefits $ 585 $ 809 Contract liability 853 515 Accrued incentive and rebate checks 964 988 Accrued guarantees 767 767 Accrued purchase orders 577 — Accrued transportation costs* 1,265 — Other 716 859 Total accrued expenses $ 5,727 $ 3,938 *Accrued transportation costs are related to delayed billing from certain vendors.

Accrued Liability - California

Accrued Liability - California Sales Tax	9 Months Ended
	Sep. 26, 2020
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 $500 . As of September 26, 2020 and December 28, 2019, our accrued liability for California sales tax was $5,686 and $5,438, respectively .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 26, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 13: Income Taxes Our overall effective tax rate was 7.5% for the 39 weeks ended September 26, 2020, and we recorded a tax benefit of $448 against a pre-provision loss of $5,983. Our overall effective tax rate was 25.4% for the 39 weeks ended September 28, 2019, and we had a tax benefit of $1,825 against a pre-provision loss of $7,182. The effective tax rates and related provisional tax amounts vary from the U.S. federal statutory rate due to state taxes, foreign taxes, share-based compensation, valuation allowance, and certain non-deductible expenses. We regularly evaluate both positive and negative evidence related to retaining a valuation allowance against certain deferred tax assets. The realization of deferred tax assets is dependent upon sufficient future taxable income during the periods when deductible temporary differences and carryforwards are expected to be available to reduce taxable income. We have concluded based on the weight of evidence that a valuation allowance should be maintained against certain deferred tax assets that we do not expect to utilize in the near future. The Company continues to have a full valuation allowance against its Canadian operations. The Company recorded a full valuation allowance against its U.S. deferred tax assets except for $203, the portion of NOL that will be carried back due to prior years under the Coronavirus Aid, Relief, and Economic Security (CARES) Act which was signed into law on March 27, 2020 .

Short Term Debt

Short Term Debt	9 Months Ended
	Sep. 26, 2020
Debt Disclosure [Abstract]
Short Term Debt	Note 14: Short Term Debt Short term debt and other financing obligations as of September 26, 2020 and December 28, 2019, consist of the following: September 26, 2020 December 28, 2019 AFCO Finance $ 287 $ 155 GE 8% loan agreement — 125 Payroll protection program 1,872 — Vendor advance payments 1,168 — Total short term debt $ 3,327 $ 280 AFCO Finance Annually, we enter into a financing agreement with AFCO Credit Corporation (“AFCO”) purchased through Marsh Insurance to fund the annual premiums on insurance policies due June 1 of each year. These policies are related to workers’ compensation and various liability policies including, but not limited to, General, Auto, Umbrella, Property, and Directors’ and Officers’ insurance. The total amount of the premiums financed during June 2020 was $429 with an interest rate of 3.3%. An initial down payment of $143 was due before July 1, 2020 with additional monthly payments of $48 made beginning July 1, 2020 and ending June 1, 2021. The outstanding principal due AFCO at September 26, 2020 and December 28, 2019 was $287 and $155, respectively. GE On August 14, 2017 as a part of the sale of the Company’s equity interest in AAP, Recleim LLC, a Delaware limited liability company (“Recleim”), agreed to undertake, pay or assume the Company’s GE obligations consisting of a promissory note (GE 8% loan agreement) and other payables which were incurred after the issuance of such promissory note. Recleim has agreed to indemnify and hold the Company harmless from any action to be taken by GE relating to such obligations. The Company had an offsetting receivable due from Recleim. Recleim has paid into an escrow account the money to pay the GE 8% loan agreement in full. The funds were remitted to GE upon settlement of the arbitration of the legal matter as described in Note 15. Payroll Protection Program On May 1, 2020, the Company entered into a promissory note (the “Promissory Note”) with Texas Capital Bank, N.A. that provides for a loan in the amount of $1,872 (the “PPP Loan”) pursuant to the Paycheck Protection Program under the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). The PPP Loan matures on April 27, 2022 and bears interest at a rate of 1.0% per annum. Monthly amortized principal and interest payments are deferred for six months after the date of disbursement. The Promissory Note contains events of default and other provisions customary for a loan of this type. The Paycheck Protection Program provides that the use of the PPP Loan amount shall be limited to certain qualifying expenses and may be partially or wholly forgiven in accordance with the requirements set forth in the CARES Act. The Company intends to apply for forgiveness of a portion of the loan in accordance with the terms of the CARES Act to the extent applicable. Customer Advance Payments As of the period ending June 27, 2020, the Company received advance payments authorized by the California Public Utilities Commission and processed through two California utilities for the purposes of sustaining the workforce during the COVID-19 pandemic shutdown. The use of these funds was limited to labor and labor benefits for impacted employees. Portions of these advances are forgivable if certain conditions are met the specifics which have not been finalized. Advance payments that are not forgiven will need to be paid back in full by December 31, 2021. Total funding received under this program as of September 26, 2020 amounted to $1,168

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 26, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 15: 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 $614, . 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 $530 , GEA was awarded approximately $125 in damages. AMTIM Capital, Inc. (“AMTIM”) acts as our 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 us 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 us of approximately $2,000. Other Commitments As previously disclosed and as discussed in Note 6: 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. 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 September 26, 2020. Other 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. Contract liabilities rollforward The following table summarizes the contract liability activity for the 39 weeks ended September 26, 2020: Beginning balance, December 28, 2019 $ 515 Accrued 610 Settled (272 ) Ending balance, September 26, 2020 $ 853

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 26, 2020
Stockholders Equity Note [Abstract]
Shareholders' Equity	Note 16: Shareholders’ Equity Common Stock : Our Articles of Incorporation authorize 10,000,000 shares of common stock that may be issued from time to time having such rights, powers, preferences and designations as the Board of Directors may determine. During the 39 weeks ended September 26, 2020 and September 28, 2019, 104,798 and 223,214 shares of common stock were granted and issued in lieu of professional services at a fair value of $351 and 1,000, respectively. Additionally, the Company was amortizing the fair value of 223,214 common shares granted during September 2019, but not vested, in lieu of professional services at a fair value of $1,000. This agreement terminated during August 2020. As such, 71,607 common shares were returned to the Company and the related stock-based compensation was reversed. On November 5, 2020, the Company increased the total number of authorized shares of the Company’s common stock from 10,000,000 shares to 200,000,000 shares. See Note 22 for a complete discussion. 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. On December 31, 2019, the Company terminated its agreement with EEI, as a result, EEI returned 122,257 common shares. As of September 26, 2020, and December 28, 2019, there were 1,829,982 and 1,919,048 shares, respectively, of common stock issued and outstanding. See Note 22 for additional information regarding the Company’s common shares. Stock options : The 2016 Plan, which replaces the 2011 Plan, authorizes the granting of awards in any of the following forms: (i) incentive stock options, (ii) nonqualified stock options, (iii) restricted stock awards, and (iv) restricted stock units, and expires on the earlier of October 28, 2026, or the date that all shares reserved under the 2016 Plan are issued or no longer available. The 2016 Plan provides for the issuance of up to 400,000 shares of common stock pursuant to awards granted under the 2016 Plan. On November 4, 2020, the Company amended the 2016 Plan to increase the issuance of common shares from 400,000 to 800,000. See Note 22 for a complete discussion. Options granted to employees typically vest over two years, while grants to non-employee directors vest in six months. As of September 26, 2020, and December 28, 2019, 66,000 and 4,000 options were outstanding under the 2016 Plan, respectively. Our 2011 Plan authorizes the granting of awards in any of the following forms: (i) stock options, (ii) stock appreciation rights, and (iii) other share-based awards, including but not limited to, restricted stock, restricted stock units or performance shares, and expires on the earlier of May 12, 2021, or the date that all shares reserved under the 2011 Plan are issued or no longer available. As of September 26, 2020, and December 28, 2019, 35,900 and 40,400 options, respectively, were outstanding under the 2011 Plan. No additional awards will be granted under the 2011 Plan. We issue shares of new common stock when stock options are exercised. The Company periodically grants stock options that vest based upon the achievement of performance targets. For performance-based options, the Company evaluates the likelihood of the targets being met and records the expense over the probable vesting period. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model for the 62,000 options granted during the 39 weeks ended September 26, 2020. Additional information relating to all outstanding options is as follows: Weighted Average Aggregate Weighted Average Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2018 100,900 $ 11.07 $ — 3.84 Cancelled/expired/forfeited (56,500 ) 9.30 Balance at December 28, 2019 44,400 $ 13.31 $ — 3.00 Granted 62,000 3.85 Cancelled/expired/forfeited (4,500 ) 9.45 Balance at September 26, 2020 101,900 $ 11.10 $ 35 6.85 As of September 26, 2020, 56,900 stock options are exercisable with a weighted average exercise price of $12.04. We recognized $46 and $91 share-based compensation expense related to option grants for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively. We recognized $118 and $212 share-based compensation expense related to option grants for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. There is estimated future share-based compensation expense as of September 26, 2020 of $76 to be amortized until July 2021. Warrants: As of September 26, 2020, and December 28, 2019, we had fully vested warrants outstanding to purchase 33,363 shares of common stock at a price of $3.40 per share and expire in November 2021.

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 26, 2020
Earnings Per Share [Abstract]
Loss Per Share	Note 17: 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. The following table presents the computation of basic and diluted net loss per share: For the Thirteen Weeks Ended For the Thirty Nine Weeks Ended September 26, 2020 September 28, 2019 September 26, 2020 September 28, 2019 Net loss $ (810 ) $ (1,958 ) $ (5,535 ) $ (5,357 ) Basic loss per share $ (0.43 ) $ (1.14 ) $ (2.98 ) $ (3.14 ) Diluted loss per share $ (0.43 ) $ (1.14 ) $ (2.98 ) $ (3.14 ) Potentially dilutive securities were excluded from the calculation of diluted net loss per share. The number of dilutive securities excluded were 135,263 and 134,363 respectively, during the 39 weeks ended September 26, 2020 and September 28, 2019, because the effects were anti-dilutive based on the application of the treasury stock method.

Major Customers and Suppliers

Major Customers and Suppliers	9 Months Ended
	Sep. 26, 2020
Risks And Uncertainties [Abstract]
Major Customers and Suppliers	Note 18: Major Customers and Suppliers For the 13 weeks ended September 26, 2020, one customer represented 30% of our total revenues. For the 39 weeks ended September 26, 2020, two customers represented a combined 32% of our total revenue. As of September 26, 2020, two customers represented 38% of our total trade receivables. For the 13 weeks ended September 28, 2019, one customer represented 16% of our total revenues. For the 39 weeks ended September 28, 2019, one customer represented 11% of our total revenue. During the 13 weeks and 39 weeks ended September 26, 2020 and September 28, 2019, we purchased appliances for resale from four suppliers. We have and are continuing to secure other vendors from which to purchase appliances. However, the curtailment or loss of one of these suppliers or any appliance supplier could adversely affect our operations.

Defined Contribution Plan

Defined Contribution Plan	9 Months Ended
	Sep. 26, 2020
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	Note 19: 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 $8 and $3 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively, and $20 and $20 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively.

Segment Information

Segment Information	9 Months Ended
	Sep. 26, 2020
Segment Reporting [Abstract]
Segment Information	Note 20: Segment Information We operate within targeted markets through three reportable segments for continuing operations: biotechnology, recycling, and technology. The biotechnology segment started in September 2019 as the Company broadened its business perspectives to being a pharmaceutical company focused on finding treatments for conditions that cause severe pain and bringing to market drugs with non-addictive pain-relieving properties The following tables present our segment information for the 13 and 39 weeks ended September 26, 2020 and September 28, 2019: Thirteen Weeks Ended Thirty Nine Weeks Ended September 26, 2020 September 28, 2019 September 26, 2020 September 28, 2019 Revenues Recycling $ 12,266 $ 9,790 $ 24,723 $ 23,684 Biotechnology — — — — Technology — — — — Total Revenues $ 12,266 $ 9,790 $ 24,723 $ 23,684 Gross profit Recycling $ 3,717 $ 2,564 $ 6,236 $ 5,581 Biotechnology — — — — Technology — — — — Total Gross profit $ 3,717 $ 2,564 $ 6,236 $ 5,581 Operating loss Recycling $ 1,249 $ (1,319 ) $ (1,526 ) $ (4,200 ) Biotechnology (845 ) — (1,652 ) — Technology (1,227 ) (1,302 ) (3,362 ) (3,685 ) Total Operating loss $ (823 ) $ (2,621 ) $ (6,540 ) $ (7,885 ) Depreciation and amortization Recycling $ 124 $ 139 $ 295 $ 238 Biotechnology — — — — Technology 936 937 2,809 2,808 Total Depreciation and amortization $ 1,060 $ 1,076 $ 3,104 $ 3,046 Interest expense, net Recycling $ 88 $ 75 $ 255 $ 81 Biotechnology — — — — Technology — — — — Total Interest expense, net $ 88 $ 75 $ 255 $ 81 Net loss before benefit from income taxes Recycling $ 1,193 $ (1,388 ) $ (879 ) $ (3,497 ) Biotechnology (845 ) — (1,652 ) — Technology (1,257 ) (1,302 ) (3,452 ) (3,685 ) Total Net loss before benefit from income taxes $ (909 ) $ (2,690 ) $ (5,983 ) $ (7,182 ) As of September 26, 2020 As of December 28, 2019 Assets Recycling $ 11,192 $ 11,505 Biotechnology — — Technology 14,685 17,529 Total Assets $ 25,877 $ 29,034 Intangible assets Recycling $ 19 $ 465 Biotechnology — — Technology 14,931 17,240 Total Intangible assets $ 14,950 $ 17,705

Related Parties

Related Parties	9 Months Ended
	Sep. 26, 2020
Related Party Transactions [Abstract]
Related Parties	Note 21: Related Parties Tony Isaac, the Company’s Chief Executive Officer, is the father of Jon Isaac, President and Chief Executive Officer of Live Ventures Incorporated (“Live”) and managing member of Isaac Capital Group LLC, a greater than 5% stockholder of the Company. Tony Isaac, Chief Executive Officer, Virland Johnson, Chief Financial Officer, and Richard Butler, Board of Directors member, are members of our Board of Directors, Chief Financial Officer, Board of Directors member, and Board of Directors members, respectively, of Live. The Company also shares certain executive, accounting and legal services with Live. The total services shared were $61 and $52 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively, and $186 and $99 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. Customer Connexx rents approximately 10,000 square feet of office space from Live in Las Vegas, Nevada. The total rent and common area expense were $54 and $45 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively, and $144 and $44 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. ApplianceSmart Note O n 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. 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”). As a result of the Chapter 11 Case, the Company has recorded a full valuation allowance equal to the amount of the ApplianceSmart Note. 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. During August 2020, the parties agreed to extend the maturity date to December 31, 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. 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. September 26, 2020

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 26, 2020
Subsequent Events [Abstract]
Subsequent Event	Note 22: Subsequent Event On October 1, 2020, the “Company filed with the Secretary of State of the State of Nevada an Amended and Restated Certificate of Designation for the Preferences, Rights, and Limitations of the Series A-1 Convertible Preferred Stock of the Company (the “Amended and Restated Certificate of Designation”). The Amended and Restated Certificate of Designation modified the conversion rights of the holders of such series. Prior to the amendment and restatement, the shares of Series A-1 Convertible Preferred Stock had conversion rights in respect of the Company’s common stock. As a result of the filing of the Amended and Restated Certificate of Designation, the shares of Series A-1 Convertible Preferred Stock have conversion rights into an aggregate of 85% of GeoTraq, Inc., currently a wholly-owned subsidiary of the Company. On November 4, 2020, at the Annual Meeting, the Company’s stockholders approved an amendment (the “Plan Amendment”) to the 2016 Plan to increase the total number of shares of the Company’s common stock reserved for issuance under the 2016 Plan to 800,000 shares. The description of the Plan Amendment is qualified in its entirety by reference to the complete text of the Plan Amendment, a copy of which is filed as Exhibit 10.3 to this Quarterly Report on Form 10-Q and is incorporated herein by reference. On November 4, 2020, at the Company’s Annual Meeting of Stockholders (the “Annual Meeting”), the Company’s stockholders approved an amendment (the “Charter Amendment”) to the Company’s Articles of Incorporation to increase the total number of authorized shares of the Company’s common stock from 10,000,000 shares to 200,000,000 shares. Following stockholder approval, the Charter Amendment was filed with the Nevada Secretary of State on November 5, 2020, at which time the Charter Amendment became effective. The Company’s Board of Directors had previously approved the Charter Amendment, subject to stockholder approval. The description of the Charter Amendment is qualified in its entirety by reference to the complete text of the Charter Amendment, a copy of which is filed as Exhibit 3.10 to this Quarterly Report on Form 10-Q and is incorporated herein by reference.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 26, 2020
Accounting Policies [Abstract]
Basis of Presentation	B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, our results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended December 28, 2019.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications	Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders’ equity.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and 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 short-term debt at September 26, 2020 and December 28, 2019 approximate fair value.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value.
Trade Receivables and Allowance for Doubtful Accounts	Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of September 26, 2020, and December 28, 2019, 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 excess or obsolete inventory at September 26, 2020 and December 28, 2019.
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 life of building and improvements is 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows.
Intangible Assets	Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. There was no impairment of intangibles as of September 26, 2020 or December 28, 2019 based on the intangible asset impairment review performed as of those dates. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years.
Revenue Recognition	Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers (“end users”) of public utilities, our customers. As part of our de-manufacturing and recycling process, we receive 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 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 refrigerant gas and copper, steel, aluminum, 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. Biotechnology Revenue We currently are not generating any revenue from our Biotechnology segment . Technology Revenue We currently are not generating any revenue from our Technology 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 meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at June 27, 2020 or December 28, 2019 under FASB Accounting Standards Codification ASC 606. 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 was $11,562 and $8,891 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively. Revenue recognized for Company contracts was $23,239 and $21,397 for the 39 weeks ended September 26, 2020 and September 28, 2019, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented.
Shipping and Handling	Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues.
Advertising Expense	Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $162 and $168 for the 13 weeks ended September 26, 2020 and September 28, 2019, respectively and $284 and $623 for the 39 weeks ended September 26, 2020 and September 28, 2019, 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 account for leases in accordance with 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 2024 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 2-4 years with some being longer or shorter depending on needs of the business and the lease partners. 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 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 . The weighted average lease term for operating leases is 31 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 (including executives), non-employees, and members of the Board of Directors and Scientific Advisory Board. 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 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 as of September 26, 2020. At times, balances may exceed federally insured limits.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	9 Months Ended
	Sep. 26, 2020
Receivables [Abstract]
Schedule of Trade and Other Receivables	September 26, 2020 December 28, 2019 Trade receivables, net $ 6,102 $ 7,226 Factored accounts receivable (1,544 ) (2,165 ) Prestige Capital reserve receivable 281 415 Due from Recleim — 913 Other receivables 180 189 Trade and other receivables, net $ 5,019 $ 6,578 Trade accounts receivable $ 4,728 $ 5,928 Un-billed trade receivables 1,403 1,327 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 6,102 $ 7,226

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 26, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory	Total inventory consists of the following as of September 26, 2020 and December 28, 2019: September 26, 2020 December 28, 2019 Appliances held for resale $ 871 $ 1,148 Inventory - raw material - chips 200 200 Total inventory $ 1,071 $ 1,348

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	9 Months Ended
	Sep. 26, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Prepaids and Other Current Assets	Prepaids and other current assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Prepaid insurance $ 478 $ 282 Prepaid other 453 74 Total prepaid expenses and other current assets $ 931 $ 356

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 26, 2020
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of September 26, 2020 and December 28, 2019 consist of the following: Useful Life (Years) September 26, 2020 December 28, 2019 Buildings and improvements 3-30 $ 72 $ 69 Equipment 3-15 2,443 2,314 Projects under construction — 120 Property and equipment 2,515 2,503 Less accumulated depreciation and amortization (2,247 ) (2,179 ) Total property and equipment, net $ 268 $ 324

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 26, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Intangible assets GeoTraq, net $ 26,096 $ 26,096 Patent and domains 23 23 Computer software 4,448 4,167 Intangible assets 30,567 30,286 Less accumulated amortization (15,617 ) (12,581 ) Total intangible assets $ 14,950 $ 17,705

Deposits and Other Assets (Tabl

Deposits and Other Assets (Tables)	9 Months Ended
	Sep. 26, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Deposits and Other Assets	Deposits and other assets as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Deposits $ 165 $ 195 Other 67 77 Total deposits and other assets $ 232 $ 272

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 26, 2020
Leases [Abstract]
Schedule of Present Value of Lease Payments	Total present value of lease payments as of September 26, 2020: Remainder 2020 $ 409 2021 1,261 2022 645 2023 348 2024 214 Total 2,877 Less Interest (267 ) Present Value of Payments $ 2,610

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 26, 2020
Payables And Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities as of September 26, 2020 and December 28, 2019 consist of the following: September 26, 2020 December 28, 2019 Compensation and benefits $ 585 $ 809 Contract liability 853 515 Accrued incentive and rebate checks 964 988 Accrued guarantees 767 767 Accrued purchase orders 577 — Accrued transportation costs* 1,265 — Other 716 859 Total accrued expenses $ 5,727 $ 3,938 *Accrued transportation costs are related to delayed billing from certain vendors.

Short Term Debt (Tables)

Short Term Debt (Tables)	9 Months Ended
	Sep. 26, 2020
Debt Disclosure [Abstract]
Schedule of Short Term Debt and Other Financing Obligations	Short term debt and other financing obligations as of September 26, 2020 and December 28, 2019, consist of the following: September 26, 2020 December 28, 2019 AFCO Finance $ 287 $ 155 GE 8% loan agreement — 125 Payroll protection program 1,872 — Vendor advance payments 1,168 — Total short term debt $ 3,327 $ 280

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 26, 2020
Commitments And Contingencies Disclosure [Abstract]
Schedule of Contract Liability Activity	The following table summarizes the contract liability activity for the 39 weeks ended September 26, 2020: Beginning balance, December 28, 2019 $ 515 Accrued 610 Settled (272 ) Ending balance, September 26, 2020 $ 853

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 26, 2020
Stockholders Equity Note [Abstract]
Schedule of All Outstanding Options Activity	Additional information relating to all outstanding options is as follows: Weighted Average Aggregate Weighted Average Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2018 100,900 $ 11.07 $ — 3.84 Cancelled/expired/forfeited (56,500 ) 9.30 Balance at December 28, 2019 44,400 $ 13.31 $ — 3.00 Granted 62,000 3.85 Cancelled/expired/forfeited (4,500 ) 9.45 Balance at September 26, 2020 101,900 $ 11.10 $ 35 6.85

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 26, 2020
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 loss per share: For the Thirteen Weeks Ended For the Thirty Nine Weeks Ended September 26, 2020 September 28, 2019 September 26, 2020 September 28, 2019 Net loss $ (810 ) $ (1,958 ) $ (5,535 ) $ (5,357 ) Basic loss per share $ (0.43 ) $ (1.14 ) $ (2.98 ) $ (3.14 ) Diluted loss per share $ (0.43 ) $ (1.14 ) $ (2.98 ) $ (3.14 )

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 26, 2020
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present our segment information for the 13 and 39 weeks ended September 26, 2020 and September 28, 2019: Thirteen Weeks Ended Thirty Nine Weeks Ended September 26, 2020 September 28, 2019 September 26, 2020 September 28, 2019 Revenues Recycling $ 12,266 $ 9,790 $ 24,723 $ 23,684 Biotechnology — — — — Technology — — — — Total Revenues $ 12,266 $ 9,790 $ 24,723 $ 23,684 Gross profit Recycling $ 3,717 $ 2,564 $ 6,236 $ 5,581 Biotechnology — — — — Technology — — — — Total Gross profit $ 3,717 $ 2,564 $ 6,236 $ 5,581 Operating loss Recycling $ 1,249 $ (1,319 ) $ (1,526 ) $ (4,200 ) Biotechnology (845 ) — (1,652 ) — Technology (1,227 ) (1,302 ) (3,362 ) (3,685 ) Total Operating loss $ (823 ) $ (2,621 ) $ (6,540 ) $ (7,885 ) Depreciation and amortization Recycling $ 124 $ 139 $ 295 $ 238 Biotechnology — — — — Technology 936 937 2,809 2,808 Total Depreciation and amortization $ 1,060 $ 1,076 $ 3,104 $ 3,046 Interest expense, net Recycling $ 88 $ 75 $ 255 $ 81 Biotechnology — — — — Technology — — — — Total Interest expense, net $ 88 $ 75 $ 255 $ 81 Net loss before benefit from income taxes Recycling $ 1,193 $ (1,388 ) $ (879 ) $ (3,497 ) Biotechnology (845 ) — (1,652 ) — Technology (1,257 ) (1,302 ) (3,452 ) (3,685 ) Total Net loss before benefit from income taxes $ (909 ) $ (2,690 ) $ (5,983 ) $ (7,182 ) As of September 26, 2020 As of December 28, 2019 Assets Recycling $ 11,192 $ 11,505 Biotechnology — — Technology 14,685 17,529 Total Assets $ 25,877 $ 29,034 Intangible assets Recycling $ 19 $ 465 Biotechnology — — Technology 14,931 17,240 Total Intangible assets $ 14,950 $ 17,705

Background - Additional Informa

Background - Additional Information (Details) $ in Thousands	Apr. 30, 2020USD ($)	Sep. 26, 2020USD ($)	Sep. 28, 2019USD ($)	Sep. 26, 2020USD ($)Segment	Sep. 28, 2019USD ($)	May 01, 2020USD ($)	Dec. 28, 2019USD ($)
Number of operating segments | Segment				3
Net loss		$ (810)	$ (1,958)	$ (5,535)	$ (5,357)
Current assets		7,989		7,989			$ 8,839
Current liabilities		19,253		19,253			$ 17,573
Working capital				(11,264)
Revolving Credit Facility
Availability under revolving credit facility		$ 1,500		1,500
Customer Advance Payments
Advance received against provision of future services	$ 1,168			$ 1,168
PPP Loan | Promissory Note
Loan amount						$ 1,872
Prestige Capital
Percentage of advance funding on unpaid customer's invoice				80.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 26, 2020USD ($)	Sep. 28, 2019USD ($)	Sep. 26, 2020USD ($)SegmentSublease	Sep. 28, 2019USD ($)	Dec. 28, 2019USD ($)	Jun. 27, 2020USD ($)
Allowance for doubtful accounts	$ 29,000		$ 29,000		$ 29,000
Reserve for obsolete inventory	0		0		0
Impairment of intangible asset			0		0
Deferred costs					$ 0	$ 0
Revenue from contracts	11,562,000	$ 8,891,000	23,239,000	$ 21,397,000
Advertising expense	$ 162,000	$ 168,000	$ 284,000	$ 623,000
Operating lease, lease expire year			2024
Operating lease, lease renewal term	6 months		6 months
Weighted average lease term for operating leases	31 months		31 months
Weighted average discount term	8.00%		8.00%
Number of reportable segments | Segment			3
Ontario, Canada
Number of sub leases | Sublease			1
Technology Intangibles
Estimated useful life of intangible assets			7 years
Minimum
Operating lease, lease term	2 years		2 years
Minimum | Domain Name and Marketing
Estimated useful life of intangible assets			3 years
Minimum | Software
Estimated useful life of intangible assets			3 years
Minimum | Customer Relationships
Estimated useful life of intangible assets			7 years
Maximum
Operating lease, lease term	4 years		4 years
Federal Deposit Insurance Corporation insured per institution			$ 250,000
Maximum | Domain Name and Marketing
Estimated useful life of intangible assets			20 years
Maximum | Software
Estimated useful life of intangible assets			5 years
Maximum | Customer Relationships
Estimated useful life of intangible assets			15 years
Building and Improvements | Minimum
Estimated useful life of property and equipment			3 years
Building and Improvements | Maximum
Estimated useful life of property and equipment			30 years
Transportation Equipment | Minimum
Estimated useful life of property and equipment			3 years
Transportation Equipment | Maximum
Estimated useful life of property and equipment			15 years
Machinery and Equipment | Minimum
Estimated useful life of property and equipment			5 years
Machinery and Equipment | Maximum
Estimated useful life of property and equipment			10 years
Furnishings and Fixtures | Minimum
Estimated useful life of property and equipment			3 years
Furnishings and Fixtures | Maximum
Estimated useful life of property and equipment			5 years
Office and Computer Equipment | Minimum
Estimated useful life of property and equipment			3 years
Office and Computer Equipment | Maximum
Estimated useful life of property and equipment			5 years

Trade and Other Receivables - S

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Receivables [Abstract]
Total trade receivables, net	$ 6,102	$ 7,226
Factored accounts receivable	(1,544)	(2,165)
Prestige Capital reserve receivable	281	415
Due from Recleim		913
Other receivables	180	189
Trade and other receivables, net	5,019	6,578
Trade accounts receivable	4,728	5,928
Un-billed trade receivables	1,403	1,327
A/R Reserve	$ (29)	$ (29)

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Inventory Disclosure [Abstract]
Appliances held for resale	$ 871	$ 1,148
Inventory - raw material - chips	200	200
Total inventory	$ 1,071	$ 1,348

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($)	Sep. 26, 2020	Dec. 28, 2019
Inventory Disclosure [Abstract]
Reserve for obsolete inventory	$ 0	$ 0

Prepaids and Other Current As_3

Prepaids and Other Current Assets - Schedule of Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid insurance	$ 478	$ 282
Prepaid other	453	74
Total prepaid expenses and other current assets	$ 931	$ 356

Note Receivable - Additional In

Note Receivable - Additional Information (Details) - ApplianceSmart Holdings LLC - USD ($)	Apr. 25, 2018	Mar. 31, 2018	Sep. 26, 2020	Dec. 28, 2019	Dec. 30, 2017	Mar. 15, 2019
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
Impairment charges				$ 2,992,000
Interest income and impairment charges			$ 105,000
Note receivable balance outstanding			$ 3,097,000	$ 2,992,000
Maximum
Agreed prepayment amount						$ 1,200,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2020	Dec. 28, 2019
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 2,515	$ 2,503
Less accumulated depreciation and amortization	(2,247)	(2,179)
Total property and equipment, net	268	324
Building and Improvements
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 72	69
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	$ 2,443	2,314
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

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Property Plant And Equipment [Abstract]
Depreciation expense	$ 27	$ 87	$ 68	$ 250

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 30,567	$ 30,286
Less accumulated amortization	(15,617)	(12,581)
Total intangible assets	14,950	17,705
Patent | GeoTraq Inc.
Finite Lived Intangible Assets [Line Items]
Intangible assets	26,096	26,096
Patents and Domains
Finite Lived Intangible Assets [Line Items]
Intangible assets	23	23
Computer Software
Finite Lived Intangible Assets [Line Items]
Intangible assets	$ 4,448	$ 4,167

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Finite Lived Intangible Assets [Line Items]
Intangible amortization expense	$ 1,033	$ 934	$ 3,036	$ 2,796
GeoTraq Inc.
Finite Lived Intangible Assets [Line Items]
Estimated useful life of intangible assets			7 years

Deposits and Other Assets - Sch

Deposits and Other Assets - Schedule of Deposits and Other Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Deposits	$ 165	$ 195
Other	67	77
Total deposits and other assets	$ 232	$ 272

Leases - Schedule of Present Va

Leases - Schedule of Present Value of Lease Payments (Details) $ in Thousands	Sep. 26, 2020USD ($)
Leases [Abstract]
Remainder 2020	$ 409
2021	1,261
2022	645
2023	348
2024	214
Total	2,877
Less Interest	(267)
Present Value of Payments	$ 2,610

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Leases [Abstract]
Payment for operating leases	$ 965	$ 913
Right-of-use assets in exchange for lease liabilities	1,271
Reduction in right of use assets	$ (234)

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands		Sep. 26, 2020	Dec. 28, 2019
Payables And Accruals [Abstract]
Compensation and benefits		$ 585	$ 809
Contract liability		853	515
Accrued incentive and rebate checks		964	988
Accrued guarantees		767	767
Accrued purchase orders		577
Accrued transportation costs	[1]	1,265
Other		716	859
Total accrued expenses		$ 5,727	$ 3,938
[1]	Accrued transportation costs are related to delayed billing from certain vendors.

Accrued Liability - Californi_2

Accrued Liability - California Sales Tax - Additional Information (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019	Apr. 13, 2017
Payables And Accruals [Abstract]
Sales and excise tax payable, current	$ 5,686	$ 5,438	$ 4,132
Interest payable, current			$ 500

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Income Tax Disclosure [Abstract]
Effective tax rate			7.50%	25.40%
Benefit for income taxes	$ 99	$ 732	$ 448	$ 1,825
Pre-provision loss	909	$ 2,690	5,983	$ 7,182
Valuation allowance	$ 203		$ 203

Short Term Debt - Summary of Sh

Short Term Debt - Summary of Short Term Debt and Other Financing Obligations (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Short Term Debt [Line Items]
Total short term debt	$ 3,327	$ 280
AFCO Finance
Short Term Debt [Line Items]
Total short term debt	287	155
GE 8% Loan Agreement
Short Term Debt [Line Items]
Total short term debt		$ 125
Payroll Protection Program
Short Term Debt [Line Items]
Total short term debt	1,872
Vendor advance payments
Short Term Debt [Line Items]
Total short term debt	$ 1,168

Short Term Debt - Additional In

Short Term Debt - Additional Information (Details) - USD ($) $ in Thousands	Jul. 01, 2020	May 01, 2020	Apr. 30, 2020	Sep. 26, 2020	Jun. 27, 2020	Dec. 28, 2019	Aug. 14, 2017
Short Term Debt [Line Items]
Short term debt				$ 3,327		$ 280
Customer Advance Payments
Short Term Debt [Line Items]
Debt maturity date				Dec. 31, 2021
Short term debt				$ 1,168
Total funding received			$ 1,168	1,168
Amount of debt forgiven				0
Promissory Note | PPP Loan
Short Term Debt [Line Items]
Debt maturity date		Apr. 27, 2022
Loan amount		$ 1,872
Credit facility interest rate		1.00%
AFCO Financing Agreement
Short Term Debt [Line Items]
Short term debt				$ 287		155
GE 8% Loan Agreement
Short Term Debt [Line Items]
Debt interest rate							8.00%
AFCO Credit Corporation
Short Term Debt [Line Items]
Debt face amount					$ 429
Debt interest rate				3.30%
Initial down payment	$ 143
Frequency of periodic payment				monthly
Monthly principal payments	$ 48
Debt maturity date				Jun. 1, 2021
Short term debt				$ 287		$ 155

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Thousands	Mar. 23, 2020	Mar. 05, 2020	Oct. 04, 2018	Feb. 28, 2018	Jan. 25, 2017	Apr. 18, 2017	Nov. 15, 2016	Sep. 26, 2020	Dec. 28, 2019
Offsetting Assets [Line Items]
Damages awarded plus interest and attorney fees	$ 800
Minimum
Offsetting Assets [Line Items]
Damages sought value			$ 50
Appliance Smart, Inc.
Offsetting Assets [Line Items]
Future lease payments									$ 767
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
Damages awarded plus interest and attorney fees		$ 125
Alleged obligation value						$ 337
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	9 Months Ended
	Sep. 26, 2020USD ($)
Commitments And Contingencies Disclosure [Abstract]
Beginning balance, December 28, 2019	$ 515
Accrued	610
Settled	(272)
Ending balance, September 26, 2020	$ 853

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2019	Nov. 08, 2016	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Nov. 05, 2020	Nov. 04, 2020	Dec. 28, 2019	Dec. 29, 2018
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)			10,000,000		10,000,000				10,000,000
Common stock, issued shares (in shares)			1,829,982		1,829,982				1,919,048
Common stock, outstanding shares (in shares)			1,829,982		1,829,982				1,919,048
Stock issued new during period, shares						223,214
Stock issued new during period, value						$ 1,000
Common shares were returned			71,607,000		71,607,000
Options outstanding			101,900		101,900				44,400	100,900
Options granted					62,000
Estimated future share-based compensation expense			$ 76		$ 76
Share-based compensation award amortized period					2021-07
Warrants outstanding			33,363		33,363				33,363
Warrant exercise price			$ 3.40		$ 3.40				$ 3.40
Warrant expiration date					Nov. 30, 2021
Stock Options
Shareholders Equity [Line Items]
Stock options, exercisable			56,900		56,900
Weighted average exercise price, exercisable			$ 12.04		$ 12.04
Share-based compensation expense			$ 46	$ 91	$ 118	$ 212
2016 Plan
Shareholders Equity [Line Items]
Options expiration date					Oct. 28, 2026
Increased number of shares of common stock reserved for issuance			400,000		400,000
Options outstanding			66,000		66,000				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			35,900		35,900				40,400
Additional awards to be granted after adoption of 2016 plan					0
Subsequent Event
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)							200,000,000
Subsequent Event | 2016 Plan
Shareholders Equity [Line Items]
Increased number of shares of common stock reserved for issuance								800,000
Energy Efficiency Investments LLC Securities Purchase Agreement | Notes Payable
Shareholders Equity [Line Items]
Debt issuance date		Nov. 8, 2016
Debt interest rate		3.00%
Energy Efficiency Investments LLC Securities Purchase Agreement | Notes Payable | Maximum
Shareholders Equity [Line Items]
Debt face amount		$ 7,732
Common Stock
Shareholders Equity [Line Items]
Common shares, returned					122,257
Common Stock | Energy Efficiency Investments LLC Securities Purchase Agreement
Shareholders Equity [Line Items]
Common shares, returned	122,257
Contractor
Shareholders Equity [Line Items]
Stock issued for services, shares					104,798	223,214
Stock issued for services, value					$ 351	$ 1,000
Articles of Incorporation
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)			10,000,000		10,000,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of All Outstanding Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 26, 2020	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options Outstanding, Beginning Balance	44,400	100,900
Options Outstanding, Cancelled/expired/forfeited	(4,500)	(56,500)
Options Outstanding, Granted	62,000
Options Outstanding, Ending Balance	101,900	44,400	100,900
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning Balance	$ 13.31	$ 11.07
Weighted Average Exercise Price, cancelled/expired/forfeited	9.45	9.30
Weighted Average Exercise Price, Granted	3.85
Weighted Average Exercise Price, Ending Balance	$ 11.10	$ 13.31	$ 11.07
Aggregate Intrinsic Value, Options Outstanding	$ 35	$ 0		$ 0
Weighted Average Remaining Contractual Life	6 years 10 months 6 days	3 years	3 years 10 months 2 days

Loss per Share - Schedule of Co

Loss per Share - Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Earnings Per Share [Abstract]
Net loss	$ (810)	$ (1,958)	$ (5,535)	$ (5,357)
Basic loss per share	$ (0.43)	$ (1.14)	$ (2.98)	$ (3.14)
Diluted loss per share	$ (0.43)	$ (1.14)	$ (2.98)	$ (3.14)

Loss per Share - Additional Inf

Loss per Share - Additional Information (Details) - shares	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Earnings Per Share [Abstract]
Potentially dilutive shares excluded from earnings per share calculation	135,263	134,363

Major Customers and Suppliers -

Major Customers and Suppliers - Additional Information (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Dec. 28, 2019
Revenue | One Customers
Concentration Risk [Line Items]
Concentration risk percentage	30.00%	16.00%		11.00%
Revenue | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage			32.00%
Accounts Receivable | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage			38.00%
Accounts Receivable | Three Customers
Concentration Risk [Line Items]
Concentration risk percentage					49.00%

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Employer contributions to employee compensation plan	$ 8	$ 3	$ 20	$ 20
Maximum
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Defined contribution plan, employer matching contribution, percent			5.00%

Segment Information - Additiona

Segment Information - Additional Information (Details)	9 Months Ended
	Sep. 26, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Segment Reporting Information [Line Items]
Revenues	$ 12,266	$ 9,790	$ 24,723	$ 23,684
Gross profit	3,717	2,564	6,236	5,581
Operating loss	(823)	(2,621)	(6,540)	(7,885)
Depreciation and amortization	1,060	1,076	3,104	3,046
Interest expense, net	88	75	255	81
Net loss before benefit for income taxes	(909)	(2,690)	(5,983)	(7,182)
Recycling
Segment Reporting Information [Line Items]
Revenues	12,266	9,790	24,723	23,684
Gross profit	3,717	2,564	6,236	5,581
Operating loss	1,249	(1,319)	(1,526)	(4,200)
Depreciation and amortization	124	139	295	238
Interest expense, net	88	75	255	81
Net loss before benefit for income taxes	1,193	(1,388)	(879)	(3,497)
Biotechnology
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating loss	(845)	0	(1,652)	0
Depreciation and amortization	0	0	0	0
Interest expense, net	0	0	0	0
Net loss before benefit for income taxes	(845)	0	(1,652)	0
Technology
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating loss	(1,227)	(1,302)	(3,362)	(3,685)
Depreciation and amortization	936	937	2,809	2,808
Interest expense, net	0	0	0	0
Net loss before benefit for income taxes	$ (1,257)	$ (1,302)	$ (3,452)	$ (3,685)

Segment Information - Schedul_2

Segment Information - Schedule of Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Segment Reporting Information [Line Items]
Assets	$ 25,877	$ 29,034
Intangible Assets	14,950	17,705
Recycling
Segment Reporting Information [Line Items]
Assets	11,192	11,505
Intangible Assets	19	465
Technology
Segment Reporting Information [Line Items]
Assets	14,685	17,529
Intangible Assets	$ 14,931	$ 17,240

Related Parties - Additional In

Related Parties - Additional Information (Details)	Aug. 28, 2019USD ($)	Mar. 15, 2019USD ($)	Sep. 26, 2020USD ($)ft²	Sep. 28, 2019USD ($)	Sep. 26, 2020USD ($)ft²	Sep. 28, 2019USD ($)	Jun. 27, 2020ft²	Dec. 28, 2019USD ($)	Apr. 01, 2018USD ($)
Related Party Transaction [Line Items]
Related party note			$ 1,000,000		$ 1,000,000			$ 2,473,000
Revolving Credit Facility
Related Party Transaction [Line Items]
Amount of revolving line of credit			1,500,000		1,500,000
Revolving Credit Facility | Isaac Capital Group, LLC
Related Party Transaction [Line Items]
Amount of revolving line of credit	$ 2,500,000
Credit facility maturity date	Aug. 28, 2020
Credit facility maturity date extended	Dec. 31, 2020
Credit facility interest rate	8.75%
Percentage of loan fee on each borrowings	2.00%
Related party note			1,000,000		$ 1,000,000			$ 2,473,000
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.
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			$ 61,000	$ 52,000	$ 186,000	$ 99,000
Rented office space | ft²			10,000		10,000		10,000
Total rent and common area expense			$ 54,000	$ 45,000	$ 144,000	$ 44,000
Live Ventures Incorporated | Minimum
Related Party Transaction [Line Items]
Related party transaction, rate			5.00%		5.00%

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) - shares	Oct. 30, 2020	Nov. 05, 2020	Nov. 04, 2020	Sep. 26, 2020	Dec. 28, 2019
Subsequent Event [Line Items]
Common stock, shares authorized (in shares)				10,000,000	10,000,000
Articles of Incorporation
Subsequent Event [Line Items]
Common stock, shares authorized (in shares)				10,000,000
2016 Plan
Subsequent Event [Line Items]
Increased number of shares of common stock reserved for issuance				400,000
Subsequent Event
Subsequent Event [Line Items]
Common stock, shares authorized (in shares)		200,000,000
Subsequent Event | 2016 Plan
Subsequent Event [Line Items]
Increased number of shares of common stock reserved for issuance			800,000
Subsequent Event | Series A-1 Convertible Preferred Stock | GeoTraq, Inc.
Subsequent Event [Line Items]
Convertible preferred stock, aggregate percentage of conversion rights	85.00%