ALT5 Sigma (ALTS) 10-Q/A 15 Nov 19 2019 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 30, 2019	May 10, 2019
Document and Entity Information
Entity Registrant Name	JanOne Inc.
Entity Central Index Key	0000862861
Current Fiscal Year End Date	--01-02
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Document Type	10-Q/A
Document Period End Date	Mar. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	true
Entity Common Stock, Shares Outstanding		1,694,565
Amendment Description	Restatement lease payment

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS UNAUDITED - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Assets
Cash and cash equivalents	$ 652	$ 1,195
Trade and other receivables, net	4,612	5,804
Income taxes receivable	103	101
Inventories	975	801
Prepaid expenses and other current assets	613	617
Total current assets	6,955	8,518
Note receivable - ApplianceSmart Holdings, LLC a subsidiary of Live Ventures Incorporated	3,784	3,837
Property and equipment, net	700	617
Right to use asset - operating leases	1,884	0
Intangible assets, net	20,055	20,988
Deposits and other assets	641	661
Total assets	34,019	34,621
Liabilities:
Accounts payable	3,929	3,169
Accrued liabilities - other	869	1,118
Accrued liability - California Sales Taxes	4,735	4,722
Short term debt	100	256
Lease obligation short term - operating leases	823	0
Total current liabilities	10,456	9,265
Lease obligation long term - operating leases	1,084	0
Deferred income taxes, net	2,848	3,549
Other noncurrent liabilities	44	196
Total liabilities	14,432	13,010
Stockholders' equity:
Preferred stock, series A - par value $.001 per share 2,000 authorized, 288 shares issued and outstanding at March 30, 2019 and December 29, 2018	0	0
Common stock, par value $.001 per share, 50,000 shares authorized, 1,695 and 1,695 shares issued and outstanding at March 30, 2019 and at December 29, 2018, respectively	2	2
Additional paid in capital	38,660	38,660
Accumulated deficit	(18,546)	(16,518)
Accumulated other comprehensive loss	(529)	(533)
Total stockholders' equity	19,587	21,611
Total liabilities and shareholders' equity	$ 34,019	$ 34,621

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS UNAUDITED (Parenthetical) - $ / shares shares in Thousands	Mar. 30, 2019	Dec. 29, 2018
Statement of Financial Position [Abstract]
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized (in shares)	2,000	2,000
Preferred Stock, shares issued (in shares)	288	288
Preferred Stock, outstanding shares (in shares)	288	288
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized (in shares)	50,000	50,000
Common Stock, issued shares (in shares)	1,695	1,695
Common Stock, outstanding shares (in shares)	1,695	1,695

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS UNAUDITED - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenues	$ 6,293	$ 8,913
Cost of revenues	5,144	6,501
Gross profit	1,149	2,412
Operating expenses:
Selling, general and administrative expenses	4,024	3,974
Operating loss	(2,875)	(1,562)
Other income (expense):
Interest income (expense), net	8	(591)
Other income	139	103
Total other income (expense), net	147	(488)
Loss before benefit from income taxes	(2,728)	(2,050)
Total benefit from income taxes	(700)	(575)
Net loss attributed to company	$ (2,028)	$ (1,475)
Loss per share:
Basic / diluted loss per share	$ (1.20)	$ (1.07)
Weighted average common shares outstanding:
Basic / diluted	1,695	1,375
Net loss	$ (2,028)	$ (1,475)
Other comprehensive income (loss), net of tax
Effect of foreign currency translation adjustments	4	(22)
Total other comprehensive income (loss), net of tax	4	(22)
Comprehensive loss	$ (2,024)	$ (1,497)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
OPERATING ACTIVITIES:
Net loss	$ (2,028)	$ (1,475)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	1,013	994
Amortization of debt issuance costs	37	478
Amortization of right to use asset - operating leases	23	0
Stock based compensation expense	60	0
Change in provision for doubtful accounts	0	277
Change in deferred rent	(5)	7
Change in deferred compensation	(147)	32
Change in deferred income taxes	(701)	(575)
Other	18	11
Changes in assets and liabilities:
Accounts receivable	1,192	3,624
Prepaid expenses and other current assets	(56)	159
Inventories	(172)	(389)
Accounts payable and accrued expenses	520	211
Net cash provided by (used in) operating activities	(246)	3,354
INVESTING ACTIVITIES:
Purchases of property and equipment	(163)	(14)
Net payments received from ApplianceSmart note receivable	53	1,427
Net cash provided by (used) in investing activities	(110)	1,413
FINANCING ACTIVITIES:
Net payments under line of credit - MidCap Financial Trust	0	(5,605)
Payments on debt obligations	(193)	(305)
Net cash used in financing activities	(193)	(5,910)
Effect of changes in exchange rate on cash and cash equivalents	6	(22)
DECREASE IN CASH AND CASH EQUIVALENTS	(543)	(1,165)
CASH AND CASH EQUIVALENTS, beginning of period	1,195	3,313
CASH AND CASH EQUIVALENTS, end of period	652	2,148
Supplemental cash flow disclosures:
Interest paid	3	228
Income taxes refunded (paid)	3	0
Net liabilities assumed by ApplianceSmart	0	1,901
Right to use asset - operating leases capitalized	$ 1,907	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY UNAUDITED - USD ($) shares in Thousands, $ in Thousands	Common Stock	Series A Preferred	Additional Paid-In Capital	Accumulated Other Comprehensive Deficit	Accumulated Deficit	Total
Beginning balance, shares at Dec. 30, 2017	1,375	288
Beginning balance, value at Dec. 30, 2017	$ 1		$ 37,640	$ (493)	$ (10,910)	$ 26,238
Other comprehensive income, net of tax				(22)		(22)
Net loss					(1,475)	(1,475)
Ending balance, shares at Mar. 31, 2018	1,375	288
Ending balance, value at Mar. 31, 2018	$ 1		37,640	(515)	(12,385)	24,741
Beginning balance, shares at Dec. 30, 2017	1,375	288
Beginning balance, value at Dec. 30, 2017	$ 1		37,640	(493)	(10,910)	26,238
Net loss						(5,068)
Ending balance, shares at Dec. 29, 2018	1,695	288
Ending balance, value at Dec. 29, 2018	$ 2		38,660	(533)	(16,518)	21,611
Share-based compensation, shares
Other comprehensive income, net of tax				4		4
Net loss					(2,028)	(2,028)
Ending balance, shares at Mar. 30, 2019	1,695	288
Ending balance, value at Mar. 30, 2019	$ 2		$ 38,660	$ (529)	$ (18,546)	$ 19,587

1. Background and Basis of Pres

1. Background and Basis of Presentation	3 Months Ended
	Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Basis of Presentation	Note 1: Background and Basis of Presentation The accompanying consolidated financial statements include the accounts of Appliance Recycling Centers of America, Inc., a Nevada corporation, and its subsidiaries (collectively the “Company” or “ARCA”). The Company has two operating segments – Recycling and Technology. ARCA provides turnkey appliance recycling and replacement services for electric utilities and other sponsors of energy efficiency programs. Through our GeoTraq Inc. (“GeoTraq”) subsidiary, we are engaged in the development, design and, ultimately, we expect the sale of cellular transceiver modules, also known as Mobile IoT modules, and associated wireless services. All data for common stock, options and warrants have been adjusted to reflect the 1-for-5 reverse stock split (which took effect on April 19, 2019) (the “Reverse Stock Split”) for all periods presented. In addition, all common stock prices, and per share data for all periods presented have been adjusted to reflect the 1-for-5 reverse stock split. We report on a 52- or 53-week fiscal year. Our 2018 fiscal year (“2018”) ended on December 29, 2018, and our fiscal year (“2019”) will end on December 28, 2019, each fiscal year 52 weeks in length. Restatement During the periods presented, the Company did not disclose the following potential obligation rising from lease guarantees. As disclosed and as discussed in Note 8: Note Receivable – Sale of Discontinued Operations, on December 30, 2017, the Company disposed of its retail appliance segment and sold ApplianceSmart to the Purchaser. In connection with that sale, as of March 30, 2019, the Company has an aggregate amount of future real property lease payments of approximately $4,600, which represents amounts guaranteed or which may be owed under certain lease agreements to third party landlords in which the Company either remains the counterparty, is a guarantor, or has agreed to remain contractually liable under the lease (“ApplianceSmart Leases”). There are five ApplianceSmart Leases with Company guarantees, one terminating December 31, 2020, April 30, 2021, August 14, 2021, December 31, 2022 and June 30, 2025, respectively. It cannot be determined either at March 30, 2019 or on a prospective basis that the Company will incur any loss related to its contractual liability for a maximum potential amount of future undiscounted lease payments of approximately $4,600. Undiscounted lease payments at March 30, 2019 and December 29, 2018 were approximately $4,600 and $5,000, respectively. The Company evaluated the fair value of its potential obligation under the guidance of ASC 450: Contingencies and ASC 460: Guarantees. As a result, the Company does not have any accrued amount of liability associated with these future guaranteed lease payments as the fair value of the potential liability is immaterial. The fair value was calculated based on the undiscounted lease payments, a discount rate equivalent to current interest rates associated with the real estate lease and a remote probability weighting. The ApplianceSmart Leases either have the Company as the contract tenant only, or in the contract reflects a joint tenancy with ApplianceSmart. ApplianceSmart is the occupant of the ApplianceSmart Leases. The Company does not have the right to use the ApplianceSmart lease assets nor is the Company the primary obligor of the lease payments, hence capitalization under ASC 842 is not required. The ApplianceSmart Leases have historically been used by ApplianceSmart for its business operations and the rent and other amounts owed under such leases has been and is being paid by ApplianceSmart historically and in the future. Any potential amounts paid out for the Company obligations and or guarantees under ApplianceSmart Leases would be recoverable to the extent there were assets available from ApplianceSmart – See Notes 8 and 26. ApplianceSmart Leases are related party transactions. The Company divested itself of the ApplianceSmart Leases and leaseholds with the sale of ApplianceSmart to Purchaser on December 30, 2017.

2. Significant Accounting Polic

2. Significant Accounting Policies	3 Months Ended
	Mar. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of Appliance Recycling Centers of America, Inc. and our wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. ARCA Recycling, Inc., provides turnkey recycling services for electric utility energy efficiency programs. ARCA Canada Inc., provides turnkey recycling services for electric utility energy efficiency programs. Customer Connexx, LLC, provides call center services for electric utility programs. On August 18, 2017, we acquired GeoTraq. GeoTraq is engaged in the development, design, and, ultimately, we expect, sale of cellular transceiver modules, also known as Mobile IoT modules, and associated wireless services. As a result of this transaction, GeoTraq became a wholly-owned subsidiary and, therefore, the results of GeoTraq are included in our consolidated results as of August 18, 2017. Reincorporation in the State of Nevada On March 12, 2018, we reincorporated from the State of Minnesota to the State of Nevada (the “Reincorporation”) pursuant to a plan of conversion, dated March 12, 2018 (the “Plan of Conversion”). The Reincorporation was accomplished by the filing of (i) articles of conversion (the “Minnesota Articles of Conversion”) with the Secretary of State of the State of Minnesota and (ii) articles of conversion (the “Nevada Articles of Conversion”) and articles of incorporation (the “Nevada Articles of Incorporation”) with the Secretary of State of the State of Nevada. Pursuant to the Plan of Conversion, the Company also adopted new bylaws (the “Nevada Bylaws”). The Reincorporation did not affect any of the Company’s material contracts with any third parties, and the Company’s rights and obligations under such material contractual arrangements continue to be rights and obligations of the Company after the Reincorporation. The Reincorporation did not result in any change in headquarters, business, jobs, management, location of any of the offices or facilities, number of employees, assets, liabilities or net worth (other than as a result of the costs incident to the Reincorporation) of the Company. The Reincorporation changed the par value of the Company’s common shares from no par value to a par value of $0.001 per common share. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment. Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivables, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of long-term debt at March 30, 2019 and December 29, 2018 approximate fair value. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value. Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of March 30, 2019, and December 29, 2018, respectively. Inventories Appliance inventories are stated at the lower of cost, determined on a specific identification basis, or market. Inventory raw material - chips, are stated at the lower of average cost or market. 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 March 30, 2019 and December 29, 2018. Right to use asset – Operating Leases The Company adopted Accounting Standards Update No. 2016-02, Leases Property and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of building and improvements are three to thirty years, transportation equipment is three to fifteen years, machinery and equipment are five to ten years, furnishings and fixtures are three to five years and office and computer equipment are three to five years. Depreciation expense was $20 and $61 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows. Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: · A significant decrease in the market price of a long-lived asset (asset group); · A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; · A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; · An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); · A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, · A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. We last performed intangible asset impairment testing as of March 30, 2019. Based on the testing, there was no impairment of intangibles as of March 30, 2019. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Intangible amortization expense is $933 and $932 for the 13 weeks ended March 30, 2019 and December 29, 2018, respectively. Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers of public utilities, our customers. We receive as part of our de-manufacturing and recycling process revenue from scrap dealers for refrigerant, steel, plastic, glass, cooper and other residual items. We adopted Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers Adoption of the new standard did not have a significant impact on the current period revenues or on the prior year Consolidated Financial Statements. No transition adjustment was required to our retained earnings as of January 1, 2018. Under the new standard revenue is recognized as follows: We determine revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, we satisfy a performance obligation. As part of its assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price as specified on the contract is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue We generate revenue by providing replacement appliances. We recognize revenue at the point in time when control over the replacement product is transferred to the customer, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at our customer’s consumers home. Recycling Services Revenue We generate revenue by providing pickup and recycling services. We recognize revenue at the point in time when we have picked up a to be recycled appliance and transfer of ownership as occurred, when our performance obligations are satisfied, which typically occur upon pickup from our customers consumer’s home. Byproduct Revenue We generate other recycling byproduct revenue (the sale of copper, steel, plastic and other recoverable non-refrigerant byproducts) as part of our de-manufacturing process. We recognize byproduct revenue upon delivery and transfer of control of byproduct to a third-party recycling customer, having a mutually agreed upon price per pound and collection reasonably assured. Transfer of control occurs at the time the customer is in possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and in some cases volume of the byproduct delivered multiplied by the market rate as quoted. Technology Revenue We currently are not generating any revenue in our Technology segment. Deferred Revenue Receivables are recognized in the period we ship the product or provide the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When we receive consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. We recognize deferred revenue as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met and any constraints have been resolved. We defer the product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer We recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. We have concluded that none of the costs we have incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no costs deferred and recognized as assets on the consolidated balance sheet at March 30, 2019 and December 29, 2018. Practical Expedients and Exemptions: a. Taxes collected from customers and remitted to government authorities and that are related to sales of our products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, general and administrative expense in the Condensed Consolidated Statements of Operations. c. We do not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. Revenue recognized for Company contracts - $5,674 and $7,822 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented. Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues. Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $110 and $156 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. Fair Value Measurements ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company's assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of 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 lease warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2022 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. We adopted ASC 842 Leases The Company has signed replacement leases that will commence in periods after the quarter end date. These facilities located in Mechanicsburg, Pennsylvania, Franklin, Massachusetts and Nova Scotia, Canada. The Company has also signed a new lease after the quarter end date for a facility in Syracuse, New York to help support two new programs in upper State New York. Lease terms for these leases range from 24 to 36 months. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2-3 years with some being longer or shorter depending on needs of the business and the lease partners. Operations has also engaged in month to month leases for parking spaces that the company has elected to expense as incurred. Our lease agreements do not include variable lease payments. Our lessors do offer options to extend lease terms as leases expire and management evaluates against current rental markets and other strategic factors in making the decision to renew. When leases are within 6 months of being renewed, management will estimate probabilities of renewing for an additional term based on market and strategic factors and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The operating leases we have do not contain residual value guarantees and do not contain restrictive covenants. The company currently has one sublease in Ontario, Canada. Leases accounting under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing spelled out in the contract. Non lease contracts were also evaluated to understand if the contract terms provided for an asset that we controlled and provided us with substantially all the economic benefits. We did not observe any contracts with embedded leases. Lease contracts were reviewed, and distinctions made between non lease and lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations. Adopting the new lease standard had minimal impact on consolidated earnings and cash flows. The weighted average lease term for operating leases is 31 months and the weighted average discount term is 8%. Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is amortized on a straight-line basis over the vesting period. Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters 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 March 29, 2019. At times, balances may exceed federally insured limits. Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-08, Revenue from Contracts with Customers Subsequently, the FASB has issued the following standards related to ASU 2014-09 and ASU No. 2016-08: ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets In September 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). Topic 805 requires that an acquirer retrospectively adjust provisional amounts recognized in a business combination, during the measurement period. To simplify the accounting for adjustments made to provisional amounts, the amendments in the update require that the acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. ASU 2015-16 is effective for fiscal years beginning December 15, 2015. The Company has adopted this guidance during its 2017 fiscal year and it did not have a significant impact on its consolidated results of operations, financial condition and cash flows. ASU 2016-02, Leases (Topic 842) ASU 2017-09, Compensation- Stock Compensation (Topic 718): Scope of Modification Accounting In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivative and Hedging (Topic 815). The standard is intended to simplify the accounting for certain financial instruments with down round features. This ASU changes the classification analysis of particular equity-linked financial instruments (e.g. warrants, embedded conversion features) allowing the down round feature to be disregarded when determining whether the instrument is to be indexed to an entity’s own stock. Because of this, the inclusion of a down round feature by itself exempts an instrument from having to be remeasured at fair value each earnings period. The standard requires that entities recognize the effect of the down round feature on EPS when it is triggered (i.e., when the exercise price is adjusted downward due to the down round feature) equivalent to the change in the fair value of the instrument instantly before and after the strike price is modified. An adjustment to diluted EPS calculation may be required. The standard does not change the accounting for liability-classified instruments that occurred due to a different feature or term other than a down round feature. Additionally, entities must disclose the presence of down round features in financial instruments they issue, when the down round feature triggers a strike price adjustment, and the amount of the adjustment necessary. ASU 2017-11 is effective for all fiscal years beginning after December 15, 2018. The Company decided to early adopt ASU 2017-11 and it did not have a significant impact on its consolidated results of operations, financial condition and cash flows.

3. Comprehensive Income

3. Comprehensive Income	3 Months Ended
	Mar. 30, 2019
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Comprehensive Income	Note 3: Comprehensive Income Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. For 13 weeks ended March 30, 2019 and March 31, 2018, our comprehensive income includes foreign currency translation gains and losses.

4. Reclassifications

4. Reclassifications	3 Months Ended
	Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reclassifications	Note 4: Reclassifications Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net income or stockholders’ equity. On March 12, 2018, the Company reincorporated from Minnesota to Nevada. The State of Nevada requires a stated par value, which the Company fixed at $.001 per share. On April 19, 2019, the amounts for common stock and additional paid in capital for fiscal year 2018 have been reclassified to reflect the 1:5 reverse stock split.

5. Trade and other receivables

5. Trade and other receivables	3 Months Ended
	Mar. 30, 2019
Receivables [Abstract]
Trade and other receivables	Note 5: Trade and other receivables March 30, 2019 December 29, 2018 Trade receivables, net $ 4,056 $ 5,064 Factored accounts receivable (858 ) (582 ) Prestige Capital reserve receivable 164 106 Due from Recleim 819 819 Other receivables 431 397 Trade and other receivables, net $ 4,612 $ 5,804 Trade accounts receivable $ 2,986 $ 3,350 Un-billed trade receivables 1,099 1,743 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 4,056 $ 5,064

6. Inventory

6. Inventory	3 Months Ended
	Mar. 30, 2019
Inventory Disclosure [Abstract]
Inventory	Note 6: Inventory Appliances held for sale are stated at the lower of cost, determined on a specific identification basis, or market. Inventory raw material - chips, are stated at the lower of average cost or market. Total inventory consists of the following as of March 30, 2019 and December 29, 2018: March 30, 2019 December 29, 2018 Appliances held for resale $ 775 $ 801 Inventory - raw material - chips 200 – Total inventory $ 975 $ 801 We provide estimated provisions for the obsolescence of inventories, including adjustments 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. At March 30, 2019 and December 29, 2018, we do not have an inventory reserve.

7. Prepaids and other current a

7. Prepaids and other current assets	3 Months Ended
	Mar. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaids and other current assets	Note 7: Prepaids and other current assets Prepaids and other current assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Prepaid insurance $ 154 $ 271 Prepaid rent 9 – Prepaid consulting fees 205 265 Prepaid other 245 81 Total prepaid expenses and other current assets $ 613 $ 617

8. Note receivable - Sale of Di

8. Note receivable - Sale of Discontinued Operations	3 Months Ended
	Mar. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Note receivable - Sale of Discontinued Operations	Note 8: Note receivable – Sale of Discontinued Operations On December 30, 2017, we signed an agreement to dispose of our retail appliance segment. ApplianceSmart Holdings LLC (the “Purchaser”), a wholly owned subsidiary of Live Ventures Incorporated, entered into a Stock Purchase Agreement (the “Agreement”) with the Company and ApplianceSmart, then a subsidiary of the Company. Pursuant to the Agreement, the Purchaser purchased from the Company all the issued and outstanding shares of capital stock (the “Stock”) of ApplianceSmart in exchange for $6,500 (the “Purchase Price”). The Purchase Price per the Agreement was due and payable on or before March 31, 2018. As of December 30, 2017, the Company had an amount due from the Purchaser in the amount of $6,500 recorded as a current asset. Subsequent to December 30, 2017, ApplianceSmart assumed $1,901 in liabilities from the Company. Between March 31, 2018 and April 24, 2018, the Purchaser and the Company negotiated in good faith the method of payment of the remaining outstanding balance of the Purchase Price. On April 25, 2018, the Purchaser delivered to the Company a promissory note (the “ApplianceSmart Note”) in the original principal amount of $3,919 (the “Original Principal Amount”), as such amount may be adjusted per the terms of the ApplianceSmart Note. The ApplianceSmart Note is effective as of April 1, 2018 and matures on April 1, 2021 (the “Maturity Date”). The ApplianceSmart Note bears interest at 5% per annum with interest and principal payable at the Maturity Date. ApplianceSmart provided the Company a guaranty of repayment of the ApplianceSmart Note. The Purchaser may reborrow funds, and pay interest on such re-borrowings, from the Company up to the Original Principal Amount. On December 26, 2018, the ApplianceSmart Note was amended and restated to grant ARCA a security interest in the assets of the Purchaser, ApplianceSmart, and ApplianceSmart Contracting Inc. in exchange for modifying the repayments terms to provide for the payment in full of all accrued interest and principal on April 1, 2021, the maturity date of the ApplianceSmart Note. On March 15, 2019, the Company entered into agreements with third parties pursuant to which it agreed to subordinate the payment of indebtedness under the ApplianceSmart Note and the Company’s security interest in the assets of ApplianceSmart in exchange for a prepayment of up to $1,200. ApplianceSmart paid $1,200 to the Company as follows: $100 on March 29, 2019, $250 on April 5, 2019 and $850 on April 15, 2019, in each case as principal prepayments on the ApplianceSmart Note – see Note 26. The outstanding balance of the ApplianceSmart Note at March 30, 2019 and December 29, 2018 was $3,784 and $3,837, respectively.

9. Property and Equipment

9. Property and Equipment	3 Months Ended
	Mar. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 9: Property and Equipment Property and equipment as of March 30, 2019 and December 29, 2018 consist of the following: Useful Life (Years) March 30, 2019 December 29, 2018 Buildings and improvements 18-30 $ 68 $ 67 Equipment (including computer software) 3-15 6,172 6,049 Projects under construction 97 58 Property and equipment 6,337 6,174 Less accumulated depreciation and amortization (5,637 ) (5,557 ) Total property and equipment, net $ 700 $ 617 Property and equipment are stated at cost. We compute depreciation using straight-line method over a range of estimated useful lives from 3 to 30 years. We amortize leasehold improvements on a straight-line basis over the shorter of their estimated useful lives or the underlying lease term. Repair and maintenance costs are charged to operations as incurred. Depreciation expense was $20 and $61 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively.

10. Right to Use Asset - Operat

10. Right to Use Asset - Operating Leases	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Right to Use Asset - Operating Leases	Note 10: Right to Use Asset – Operating Leases We adopted ASC 842 as of the beginning of our fiscal year. The adoption of this new accounting standard required us to recognize a Right of Use Assets for our operating leases of $1,884. 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 the Note 2 Lease Accounting.

11. Intangible Assets

11. Intangible Assets	3 Months Ended
	Mar. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 11: Intangible Assets Intangible assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Intangible assets GeoTraq, net $ 20,036 $ 20,969 Patent 19 19 Total intangible assets GeoTraq, net $ 20,055 $ 20,988 The useful life and amortization period of the GeoTraq intangible acquired is seven years. Intangible amortization expense was $933 and $932 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. On August 18, 2017, the Company acquired all of the assets and capital stock of GeoTraq by way of merger., the result of which GeoTraq became a wholly-owned subsidiary of the Company. The final fair value of the single identifiable intangible asset acquired in the GeoTraq acquisition is a U.S. patent USPTO reference No. 10,182,402 titled “Locator Device with Low Power Consumption” together with the assignment of intellectual property that included historical know-how, designs and related manufacturing procedures was $26,097, which included the deferred income tax liability associated with the intangible asset. Total consideration paid in connection with the acquisition of GeoTraq consisted of $200 in cash, unsecured promissory notes bearing interest at the annual rate of 1.29% maturing on August 18, 2018 in the aggregate principal of $800, and 288,588 shares (exact number) of Series A Preferred Stock (as defined below) with a final fair value of $14,963. See Note 19 – Series A Preferred Stock. In connection with the acquisition, an additional intangible asset amount was recorded in the amount of $10,134 and an offsetting deferred tax liability recorded of the same amount, $10,134, to reflect the future tax liability attributable to the GeoTraq asset acquired. There were no other assets acquired or liabilities assumed. At the time of the acquisition of GeoTraq, GeoTraq had no business operations, one intangible asset and historical know-how and designs. GeoTraq is in the development stage. The Company elected to early adopt ASU 2017-01 Business Combinations

12. Deposits and other assets

12. Deposits and other assets	3 Months Ended
	Mar. 30, 2019
Assets, Noncurrent [Abstract]
Deposits and other assets	Note 12: Deposits and other assets Deposits and other assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Deposits $ 540 $ 561 Other 101 100 Total deposits and other assets $ 641 $ 661 Deposits are primarily refundable security deposits with landlords the Company leases property from.

13. Accrued Liabilities

13. Accrued Liabilities	3 Months Ended
	Mar. 30, 2019
Payables and Accruals [Abstract]
Accrued Liabilities	Note 13: Accrued Liabilities Accrued liabilities as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Compensation and benefits $ 465 $ 567 Accrued incentive and rebate checks 303 316 Accrued rent 16 16 Other 84 219 Total accrued expenses $ 868 $ 1,118

14. Accrued Liability - Califor

14. Accrued Liability - California Sales Tax	3 Months Ended
	Mar. 30, 2019
Accrued Liability - California Sales Tax
Accrued Liability - California Sales Tax	Note 14: Accrued Liability – California Sales Tax March 30, 2019 December 29, 2018 Accrued liability - CA sales tax $ 4,735 $ 4,722 We operate in fourteen states in the U.S. and in various provinces in Canada. From time to time, we are subject to sales and use tax audits that could result in additional taxes, penalties and interest owed to various taxing authorities. As previously disclosed, the California Board of Equalization (“BOE”) conducted a sales and use tax examination covering the Company’s California operations for years 2011, 2012 and 2013. The Company believed it was exempt from collecting sales taxes under service agreements with utility customers that included appliance replacement programs. During the fourth quarter of 2014, the Company received communication from the BOE indicating they were not in agreement with the Company’s interpretation of the law. As a result, the Company applied for and, as of February 9, 2015, received approval to participate in the California Board of Equalization’s Managed Audit Program. The period covered under this program included years 2011, 2012, 2013 and extended through the nine-month period ended September 30, 2014. On April 13, 2017 the Company received the formal BOE assessment for sales tax for tax years 2011, 2012 and 2013 in the amount of $4.1 million plus applicable interest of $0.5 million related to the appliance replacement programs that we administered on behalf of our customers on which we did not assess, collect or remit sales tax. The Company has appealed this assessment and continues to engage the services of our existing retained sales tax experts throughout the appeal process. The BOE tax assessment is subject to protest and appeal and would not need to be funded until the matter has been fully resolved through the appeal process. The Company anticipates that resolution of the BOE assessment could take up to two years. A settlement proposal was filed on February 22, 2019 and representatives of the Company are attending a settlement conference date on May 21, 2019 in an attempt to resolve the matter expeditiously.

15. Income Taxes

15. Income Taxes	3 Months Ended
	Mar. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 15: Income Taxes Our overall effective tax rate was 25.53% for the 13 weeks ended March 30, 2019, and we recorded a positive tax provision benefit of $700 against a pre-provision loss of $2,728. Our overall effective tax rate was 26.80% for the 13 weeks ended March 31, 2018, and we had a positive tax provision benefit of $575 against a pre-provision loss of $2,050. 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.

16. Short Term Debt

16. Short Term Debt	3 Months Ended
	Mar. 30, 2019
Debt Disclosure [Abstract]
Short Term Debt	Note 16: Short Term Debt Short term debt and other financing obligations as of March 30, 2019 and December 29, 2018, consist of the following: March 30, 2019 December 29, 2018 AFCO Finance $ – $ 193 GE 8% loan agreement 482 482 Debt issuance costs EEI, net (382 ) (419 ) Total short term debt $ 100 $ 256 AFCO Finance On June 16, 2017, we entered into a financing agreement with AFCO Credit Corporation (“AFCO”) purchased through Marsh Insurance to fund the annual premiums due June 1, 2017 on our insurance policies. These policies relate to workers’ compensation and various liability policies including, but not limited to, General, Auto, Umbrella, Property, and Directors’ and Officers’ insurance. The total amount of the premiums financed was $1,070 with an interest rate of 3.567%. An initial down payment of $160 was paid on June 16, 2017 and an additional 10 monthly payments of $92 were made beginning July 1, 2017 and ending April 1, 2018. The June 16, 2017 AFCO agreement had a zero balance as of December 29, 2018. On July 2, 2018, we entered into another financing agreement with AFCO purchased through Marsh Insurance to fund the annual premiums on insurance policies due June 1, 2018. These policies related to workers’ compensation and various liability policies including, but not limited to, General, Auto, Umbrella, Property, and Directors’ and Officers’ insurance. The total amount of the premiums financed was $556 with an interest rate of 4.519%. An initial down payment of $56 was due before July 1, 2018 with additional monthly payments of: $57 made beginning July 1, 2018 and ending September 1, 2018; and $65 made beginning October 1, 2018 and ending March 1, 2019. The outstanding principal due AFCO at March 30, 2019 and December 29, 2018 was $0 and $193, respectively. GE On August 14, 2017 as a part of the sale of the Company’s equity interest in AAP, Recleim LLC, a Delaware limited liability company (“Recleim”), agreed to undertake, pay or assume the Company’s GE obligations consisting of a promissory note (GE 8% loan agreement) and other payables which were incurred after the issuance of such promissory note. Recleim has agreed to indemnify and hold ARCA harmless from any action to be taken by GE relating to such obligations. The Company has an offsetting receivable due from Recleim. Energy Efficiency Investments LLC On November 8, 2016, the Company entered into a securities purchase agreement with Energy Efficiency Investments, LLC, pursuant to which the Company agreed to issue up to $7,732 principal amount of 3% Original Issue Discount Senior Convertible Promissory Notes of the Company and related common stock purchase warrants. These notes may be issued from time to time, up to such aggregate principal amount, at the request of the Company, subject to certain conditions, or at the option of Energy Efficiency Investments, LLC. Interest accrues at the rate of 8% per annum on the principal amount of the notes outstanding from time to time, and is payable at maturity or, if earlier, upon conversion of these notes. The principal amount of these notes outstanding at March 30, 2019 and December 29, 2018 was $0 and $0, respectively. The debt issuance costs of the EEI note are $740 and are being amortized over 60 months. The un-amortized debt issuance costs of the EEI note as of March 30, 2019 and December 29, 2018 are $382 and $419, respectively.

17. Lease Obligations

17. Lease Obligations	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Lease Obligations	Note 17: Lease Obligations The Company adopted ASC 842 Leases 2019 $ 635 2020 821 2021 447 2022 159 2023 58 2024 – Total 2,120 Interest 213 Present Value of Payments $ 1,907

18. Commitments and Contingenci

18. Commitments and Contingencies	3 Months Ended
	Mar. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 18: Commitments and Contingencies Litigation On December 29, 2016, ARCA served a Minnesota state court complaint for breach of contract on Skybridge Americas, Inc. (“SA”), ARCA’s primary call center vendor throughout 2015 and most of 2016. ARCA 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 $460,000 plus interest and attorneys’ fees. On March 29, 2017, the Hennepin County district court (the “District Court”) dismissed ARCA’s breach of contract claim based on SA’s overuse of its Canadian call center but permitted ARCA’s remaining claims to proceed. Following motion practice, on January 8, 2018 the District Court entered judgment in SA’s favor, which was amended as of February 28, 2018, for a total amount of $613,566.32, including interest and attorneys’ fees. On March 4, 2019, the Minnesota Court of Appeals (the “Court of Appeals”) ruled and (i) reversed the District Court’s judgment in favor of Skybridge on the call center location claim and remanded the issue back to the District Court for further proceedings, (ii) reversed the District Court’s judgment in favor of Skybridge on the net payment issue and remanded the issue to the District Court for further proceedings, and (iii) affirmed the District Court’s judgment in Skybridge’s favor against ARCA’s claim that Skybridge breached the contract when it failed to meet the service level agreements. As a result of the decision by the Court of Appeals, the District Court’s award of interest and attorneys’ fees, etc. was reversed. ARCA expects that the District Court will issue a new scheduling order providing deadlines for resumed discovery, motion practice, and alternative dispute resolution, leading to a trial. On November 15, 2016, ARCA served an arbitration demand on Haier US Appliance Solutions, Inc., dba GE Appliances (“GEA”), alleging breach of contract and interference with prospective business advantage. ARCA seeks over $2 million in damages. On April 18, 2017, GEA served a counterclaim for approximately $337,000 in alleged obligations under the parties’ recycling agreement. Simultaneously with serving its counterclaim in the arbitration, which is venued in Chicago, GEA filed a complaint in the United States District Court for the Western District of Kentucky seeking damages of approximately $530,000 plus interest and attorneys’ fees allegedly owed under a previous agreement between the parties. On December 12, 2017, the court stayed GEA’s complaint in favor of the arbitration. Under the terms of ARCA’s transaction with Recleim LLC (“Recleim”), Recleim is obligated to pay GEA on ARCA’s behalf the amounts claimed by GEA in the arbitration and in the lawsuit pending in Kentucky. Those amounts have been paid into escrow pending the outcome of the arbitration. The arbitration is currently scheduled for August 2019, however the parties have agreed to mediation in advance of the arbitration. 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 $2.0 million. Although the outcome of this claim is uncertain, we believe that no further amounts are due under the terms of the agreement and that we will continue to defend our position relative to this lawsuit. We are party from time to time to other ordinary course disputes that we do not believe to be material to our financial condition as of March 30, 2019. Other commitments For discussion related to potential obligations and or guarantees under ApplianceSmart Leases, see Note 1.

19. Series A Preferred Stock

19. Series A Preferred Stock	3 Months Ended
	Mar. 30, 2019
Equity [Abstract]
Series A Preferred Stock	Note 19: Series A Preferred Stock On August 18, 2017, the Company acquired GeoTraq by way of merger a result of which GeoTraq became a wholly-owned subsidiary of the Company. In connection with this transaction, the Company tendered to the owners of GeoTraq $200 in cash, issued to them an aggregate of 288 shares of the Company’s Series A Convertible Preferred Stock (the “Series A Preferred Stock”), and entered into one-year unsecured promissory notes in the aggregate principal amount of $800. To accomplish the designation and issuance of the Series A Preferred Stock, we filed a Certificate of Designation with the Secretary of State of the State of Minnesota. On November 9, 2017, we filed a Certificate of Correction with the Minnesota Secretary of State. In connection with the Reincorporation, we filed Articles of Incorporation with the Secretary of State of the State of Nevada on March 12, 2018, and a Certificate of Correction with the Secretary of State of the State of Nevada on August 7, 2018 (collectively, the “Nevada Articles of Incorporation”). The following summary of the Nevada Articles of Incorporation does not purport to be complete and is qualified in its entirety by reference to the provisions of applicable law and to the Nevada Articles of Incorporation, which are filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K filed with the SEC on March 13, 2018, and as Exhibit 3.1. to the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2018. Dividends We cannot declare, pay or set aside any dividends on shares of any other class or series of our capital stock unless (in addition to the obtaining of any consents required by our Articles of Incorporation) the holders of the Series A Preferred Stock then outstanding shall first receive, or simultaneously receive, a dividend in the aggregate amount of $1.00, regardless of the number of then-issued and outstanding shares of Series A Preferred Stock. Any remaining dividends allocated by the Board of Directors shall be distributed in an equal amount per share to the holders of outstanding common stock and Series A Preferred Stock (on an as-if-converted to common stock basis pursuant to the Conversion Ratio as defined below). Liquidation Rights Immediately prior to the occurrence of any liquidation, dissolution or winding up of the Company, whether voluntary of involuntary, all shares of Series A Convertible Preferred Stock automatically convert into shares of our common stock based upon the then-applicable “conversion ratio” (as defined below) and shall participate in the liquidation proceeds in the same manner as other shares of our common stock. Conversion The Series A Preferred Stock is not convertible into shares of our common stock except as described below. Subject to the third sentence of this paragraph, each holder of a share of Series A Preferred Stock has the right, exercisable at any time and from time to time (unless otherwise prohibited by law, rule or regulation, or as restricted below), to convert any or all of such holder’s shares of Series A Preferred Stock into shares of our common stock at the conversion ratio. After giving effect to the Reverse Stock Split, the “conversation ratio” per share of the Series A Preferred Stock is a ratio of 1:20, meaning one share of Series A Preferred Stock, if and when converted into shares of our common stock, converts into 20 shares of our common stock. Notwithstanding anything to the contrary in the Certificate of Designation, a holder of Series A Preferred Stock may not convert any of such holder’s shares and we may not issue any shares of our common stock in connection with a conversation that would trigger any Nasdaq requirement to obtain shareholder approval prior to such conversion or issuance in connection with such conversion that would be in excess of that number of shares of common stock equivalent to 19.9% of the number of shares of common stock as of August 18, 2017; provided however Redemption The shares of Series A Preferred Stock have no redemption rights. Preemptive Rights Holders of shares of Series A Preferred Stock are not entitled to any preemptive rights in respect to any securities of the Company, except as set forth in the Certificate of Designation or any other document agreed to by us. Voting Rights Each holder of a share of Series A Preferred Stock has a number of votes as is determined by multiplying (i) the number of shares of Series A Preferred Stock held by such holder, and (ii) 100. The holders of Series A Preferred Stock vote together with all other classes and series of common and preferred stock of the Company as a single class on all actions to be taken by the common stockholders of the Company, except to the extent that voting as a separate class or series is required by law. Protective Provisions Without first obtaining the affirmative approval of a majority of the holders of the shares of Series A Preferred Stock, we may not directly or indirectly (i) increase or decrease (other than by redemption or conversion) the total number of authorized shares of Series A Preferred Stock; (ii) effect an exchange, reclassification, or cancellation of all or a part of the Series A Preferred Stock, but excluding a stock split or reverse stock split or combination of the common stock or preferred stock; (iii) effect an exchange, or create a right of exchange, of all or part of the shares of another class of shares into shares of Series A Preferred Stock; or (iii) alter or change the rights, preferences or privileges of the shares of Series A Preferred Stock so as to affect adversely the shares of such series, including the rights set forth in this Designation; provided, however, that we may, without any vote of the holders of shares of the Series A Preferred Stock, make technical, corrective, administrative or similar changes to the Certificate of Designation that do not, individually or in the aggregate, materially adversely affect the rights or preferences of the holders of shares of the Series A Preferred Stock.

20. Share-Based Compensation

20. Share-Based Compensation	3 Months Ended
	Mar. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-based compensation	Note 20: Share-Based Compensation We recognized share-based compensation expense of $60 and $0 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. There is estimated future share-based compensation expense as of March 30, 2019 of $20 per month for a total of $180.

21. Shareholders' Equity

21. Shareholders' Equity	3 Months Ended
	Mar. 30, 2019
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Note 21: Shareholders’ Equity Common Stock Stock options 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. Options granted to employees typically vest over two years, while grants to non-employee directors vest in six months. As of March 30, 2019, and December 29, 2018, 97 options were outstanding under the 2011 Plan. No additional awards will be granted under the 2011 Plan after the adoption of the 2016 Plan. We issue new common stock when stock options are exercised. The Company periodically grants stock options that vest based upon the achievement of performance targets. For performance-based options, the Company evaluates the likelihood of the targets being met and records the expense over the probable vesting period. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. No options were issued in fiscal years 2018 and 2017. No options were issued in the 13 weeks ended March 30, 2019. Additional information relating to all outstanding options is as follows (in thousands, except per share data): Weighted Weighted Average Average Aggregate Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2017 125 $ 12.80 $ – 4.22 Granted – Exercised – Cancelled/expired (24 ) 19.90 Forfeited – Balance at December 29, 2018 101 $ 11.08 $ – 3.84 Granted – Exercised – Cancelled/expired – Balance at March 30, 2019 101 $ 11.07 $ – 3.60 We recognized no share-based compensation expense related to option grants for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on our closing stock price of $2.20 on March 30, 2019, which theoretically could have been received by the option holders had all option holders exercised their options as of that date. As of March 30, 2019 and December 29, 2018, there were no in-the-money options exercisable. Based on the value of options outstanding as of March 30, 2019, we do not estimate any future share-based compensation expense for existing options issued. This estimate does not include any expense for additional options that may be granted and vest in subsequent years. Warrants: contains a blocker provision under which EEI does not have the right to exercise this warrant to the extent that such exercise would result in beneficial ownership by EEI, together with any of EEI’s affiliates, of more than 4.99% of the number of shares of our Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock issuable upon exercise of this warrant (the “Beneficial Ownership Limitation”). EEI is entitled to, among other things, upon notice to us, increase the Beneficial Ownership Limitation to 9.99% of the number of shares of the Common Stock outstanding immediately after giving effect to the issuance of shares of Common Stock upon exercise of this warrant, with such increase to take effect 61 days after such notice is delivered to us. EEI elected to increase the Beneficial Ownership Limitation to 9.99% and we elected to waive the 61-day notice period. As of March 30, 2019, and December 29, 2018, we had fully vested warrants outstanding to purchase 33 shares of common stock at a price of $3.40 per share and expire in May 2020. Preferred Stock

22. Loss Per Share

22. Loss Per Share	3 Months Ended
	Mar. 30, 2019
Loss per share:
Loss Per Share	Note 22: Loss Per Share Net loss per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding do not include shares of restricted stock that have not yet vested, although such shares are included as outstanding shares in the Company’s Consolidated Balance Sheet. Diluted net earnings per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable in respect of restricted share awards, stock options and convertible preferred stock, including the Series A Preferred Stock. The following table presents the computation of basic and diluted net loss per share: For the Thirteen Weeks Ended March 30, 2019 March 31, 2018 Basic and diluted Net loss $ (2,028 ) $ (1,475 ) Basic / diluted loss per share $ (1.20 ) $ (1.07 ) Weighted average common shares outstanding 1,695 1,375 Potentially dilutive securities were excluded from the calculation of diluted net income per share for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. The weighted average number of dilutive securities excluded were 134 and 164, respectively for each fiscal year, because the effects were anti-dilutive based on the application of the treasury stock method. Shares of Series A Preferred Stock issued and outstanding are excluded from dilutive securities until the conditions for conversion have been satisfied. See Note 19.

23. Major Customers and Supplie

23. Major Customers and Suppliers	3 Months Ended
	Mar. 30, 2019
Risks and Uncertainties [Abstract]
Major Customers and Suppliers	Note 23: Major Customers and Suppliers For the 13 weeks ended March 30, 2019, two customers represented 10% or more of our total revenues for a combined total of 26%. For the 13 weeks ended March 31, 2018, two customers represented more than 10% of our total revenues for a combined total of 43%. As of March 30, 2019, three customers each represented 10% or more of our total trade receivables for a combined total of 43%. As of December 29, 2018, three customers represented more than 10% of our total trade receivables, for a total of 38% of our total trade receivables. During the 13 weeks ended March 30, 2019 and March 31, 2018, we purchased appliances for resale from four suppliers. We have and are continuing to secure other vendors from which to purchase appliances. However, the curtailment or loss of one of these suppliers or any appliance supplier could adversely affect our operations.

24. Defined Contribution Plan

24. Defined Contribution Plan	3 Months Ended
	Mar. 30, 2019
Retirement Benefits [Abstract]
Defined Contribution Plan	Note 24: 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 $19 and $13 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively.

25. Segment Information

25. Segment Information	3 Months Ended
	Mar. 30, 2019
Segment Reporting [Abstract]
Segment Information	Note 25: Segment Information We operate within targeted markets through two reportable segments for continuing operations: recycling and technology. The recycling segment includes all fees charged and costs incurred for collecting, recycling and installing appliances for utilities and other customers. The recycling segment also includes byproduct revenue, which is primarily generated through the recycling of appliances. The nature of products, services and customers for both segments varies significantly. As such, the segments are managed separately. Our Chief Executive Officer has been identified as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance and allocates resources based on sales and income from operations of each segment. Income (loss) from operations represents revenues less cost of revenues and operating expenses, including certain allocated selling, general and administrative costs. There are no intersegment sales or transfers. The following tables present our segment information for 13 weeks ended March 30, 2019 and March 31, 2018: Thirteen Weeks Ended March 31, 2019 March 30, 2018 Revenues Recycling $ 6,293 $ 8,913 Technology – – Total Revenues $ 6,293 $ 8,913 Gross profit Recycling $ 1,149 $ 2,412 Technology – – Total Gross profit $ 1,149 $ 2,412 Operating loss Recycling $ (1,805 ) $ (289 ) Technology (1,070 ) (1,273 ) Total Operating loss $ (2,875 ) $ (1,562 ) Depreciation and amortization Recycling $ 78 $ 61 Technology 935 933 Total Depreciation and amortization $ 1,013 $ 994 Interest income (expense) Recycling $ 8 $ (591 ) Technology – – Total Interest income (expense) $ 8 $ (591 ) Net loss before benefit for income taxes Recycling $ (1,658 ) $ (777 ) Technology (1,070 ) (1,273 ) Total Net loss before benefit for income taxes $ (2,728 ) $ (2,050 ) As of As of March 30, December 29, 2019 2018 Assets Recycling $ 13,691 $ 13,566 Technology 20,328 21,055 Total Assets $ 34,019 $ 34,621 Intangible Assets Recycling $ 19 $ 19 Technology 20,036 20,969 Total Intangible Assets $ 20,055 $ 20,988

26. Related Parties

26. Related Parties	3 Months Ended
	Mar. 30, 2019
Related Party Transactions [Abstract]
Related Parties	Note 26: 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 and managing member of Isaac Capital Group LLC, a 15% shareholder of the Company. Tony Isaac, Chief Executive Officer, Virland Johnson, Chief Financial Officer, Richard Butler, Board of Directors member, and Dennis Gao, Board of Directors member of the Company, are Board of Directors member, Chief Financial Officer, Board of Directors member, and Board of Directors members of, respectively, Live Ventures Incorporated. The Company also shares certain executive and legal services with Live Ventures Incorporated. The total services shared were $47 and $66 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. Customer Connexx rents approximately 9,879 square feet of office space from Live Ventures Incorporated at its Las Vegas, NV office. The total rent and common area expense were $44 and $44 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. On December 30, 2017, Purchaser entered into the Agreement with the Company and ApplianceSmart. Pursuant to the Agreement, the Purchaser purchased from the Company all of the Stock of ApplianceSmart in exchange for the Purchase Price. Effective April 1, 2018, the Purchaser issued the ApplianceSmart Note with a three-year term in the original principal amount of $3,919 for the balance of the purchase price. ApplianceSmart is guaranteeing the repayment of the ApplianceSmart Note. On December 26, 2018, the ApplianceSmart Note was amended and restated to grant ARCA 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 paid $1,200 to the Company as follows: $100 on March 29, 2019, $250 on April 5, 2019 and $850 on April 15, 2019, in each case as principal payments on the ApplianceSmart Note. In connection with the sale to the Purchaser, ApplianceSmart Inc. incurred $0 and $68 of transition fee expense for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively.

27. Going Concern

27. Going Concern	3 Months Ended
	Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 27: Going Concern In September 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern We acknowledge that we continue to face a challenging competitive environment as we continue to focus on our overall profitability, including managing expenses. We reported an operating loss of $6,097 and a net loss of $5,608 in 2018. We reported an operating loss of $2,875 and a net loss of $2,028 for the first 13 weeks of fiscal year 2019. In addition, the Company has as of March 30, 2019 total current assets of $6,955 and total current liabilities $10,456 resulting in a net negative working capital of $3,501. The Company has available cash balances and funds available under the accounts receivable factoring program with Prestige Capital, to provide sufficient liquidity to fund the entity’s operations, the entity’s continued investments in center openings and remodeling activities, for at least the next twelve months. The Company expects to generate cash from operations for the remainder of fiscal year 2019. The agreement with Prestige Capital allows the Company to get advance funding of 80% of an unpaid customer’s invoice amount within 2 days and the balance less a fee upon ultimate collection in cash of the invoice. The Company will be able to utilize the available funds under the accounts receivable factoring agreement to provide liquidity, to pursue acquisitions, and other strategic transactions to expand and grow the business to enhance shareholder value. Management also regularly monitors capital market conditions to ensure no other conditions or events exist that may materially affect the Company’s financial conditions and liquidity and the Company may raise additional funds through borrowings or public or private sales of debt or equity securities, if necessary. In Item 1A. Risk Factors in the Company’s Annual Report on Form 10-K for the fiscal year ended December 29, 2018, as amended (the “Form 10-K”) management has addressed and evaluated the risk factors described therein that could materially and adversely affect the entity’s business, financial condition and results of operations, cash flows and liquidity. The Company has determined the risk factors do not materially affect the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Based on the above, management has concluded that at March 30, 2019 the Company is not aware and did not identify any other conditions or events that would cause the Company to not be able to continue business as a going concern for the next twelve months.

28. Subsequent Event

28. Subsequent Event	3 Months Ended
	Mar. 30, 2019
Subsequent Events [Abstract]
Subsequent Event	Note 28: Subsequent Events Sears Holdings Management Corp – Logistics Services On February 18, 2019, the Company informed Sears Holdings Management Corp – Logistics Services (“Sears”) that Sears may have overcharged ARCA Recycling $642 and that it planned on filing a proof of claim with the trustee in the Sears’ bankruptcy against Sears for the overcharged amount. The Company requested that Sears provide contractual written proof to the contrary supporting their claim for invoices submitted in excess of the contractually agreed upon amounts for transportation services. Sears provided transportation services to ARCA Recycling in fiscal years 2013 through 2018. ARCA Recycling has $559 recorded as outstanding and un-paid accounts payable as of March 30, 2019 and December 30, 2018. The Company is of the opinion that Sears owes ARCA Recycling a net amount due of $83. The overcharged amount has not been corrected in the consolidated results of the Company through March 30, 2019. The Company filed a proof of claim on April 5, 2019 for a net amount owing the Company of $83. 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 paid $1,200 to the Company as follows: $100 on March 29, 2019, $250 on April 5, 2019 and $850 on April 15, 2019 as principal payments on the ApplianceSmart Note. Reverse Stock Split On April 16, 2019, the Company’s board of directors authorized a one-for-five reverse stock split and a contemporaneous one-for-five (1:5) reduction in the number of authorized shares of common stock, par value $0.001 per share from 50,000,000 to 10,000,000 shares (exact numbers), to take effect for stockholders of record as of April 17, 2019. No fractional shares will be issued.

2. Significant Accounting Pol_2

2. Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 30, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Appliance Recycling Centers of America, Inc. and our wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. ARCA Recycling, Inc., provides turnkey recycling services for electric utility energy efficiency programs. ARCA Canada Inc., provides turnkey recycling services for electric utility energy efficiency programs. Customer Connexx, LLC, provides call center services for electric utility programs. On August 18, 2017, we acquired GeoTraq. GeoTraq is engaged in the development, design, and, ultimately, we expect, sale of cellular transceiver modules, also known as Mobile IoT modules, and associated wireless services. As a result of this transaction, GeoTraq became a wholly-owned subsidiary and, therefore, the results of GeoTraq are included in our consolidated results as of August 18, 2017. Reincorporation in the State of Nevada On March 12, 2018, we reincorporated from the State of Minnesota to the State of Nevada (the “Reincorporation”) pursuant to a plan of conversion, dated March 12, 2018 (the “Plan of Conversion”). The Reincorporation was accomplished by the filing of (i) articles of conversion (the “Minnesota Articles of Conversion”) with the Secretary of State of the State of Minnesota and (ii) articles of conversion (the “Nevada Articles of Conversion”) and articles of incorporation (the “Nevada Articles of Incorporation”) with the Secretary of State of the State of Nevada. Pursuant to the Plan of Conversion, the Company also adopted new bylaws (the “Nevada Bylaws”). The Reincorporation did not affect any of the Company’s material contracts with any third parties, and the Company’s rights and obligations under such material contractual arrangements continue to be rights and obligations of the Company after the Reincorporation. The Reincorporation did not result in any change in headquarters, business, jobs, management, location of any of the offices or facilities, number of employees, assets, liabilities or net worth (other than as a result of the costs incident to the Reincorporation) of the Company. The Reincorporation changed the par value of the Company’s common shares from no par value to a par value of $0.001 per common share.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment.
Financial Instruments	Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivables, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of long-term debt at March 30, 2019 and December 29, 2018 approximate fair value.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value.
Trade Receivables and Allowance for Doubtful Accounts	Trade Receivables and Allowance for Doubtful Accounts We carry unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. We write off trade receivables when we deem them uncollectible. We record recoveries of trade receivables previously written off when we receive them. We consider a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. We do not charge interest on past due receivables. Our management considers the allowance for doubtful accounts of $29 and $29 to be adequate to cover any exposure to loss as of March 30, 2019, and December 29, 2018, respectively.
Inventories	Inventories Appliance inventories are stated at the lower of cost, determined on a specific identification basis, or market. Inventory raw material - chips, are stated at the lower of average cost or market. 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 March 30, 2019 and December 29, 2018.
Right to use asset - Operating Leases	Right to use asset – Operating Leases The Company adopted Accounting Standards Update No. 2016-02, Leases
Property and Equipment	Property and Equipment Property and Equipment are stated at cost less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives of building and improvements are three to thirty years, transportation equipment is three to fifteen years, machinery and equipment are five to ten years, furnishings and fixtures are three to five years and office and computer equipment are three to five years. Depreciation expense was $20 and $61 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. We periodically review our property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows.
Intangible Assets	Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other Property, Plant, and Equipment Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: · A significant decrease in the market price of a long-lived asset (asset group); · A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; · A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; · An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); · A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, · A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. After the asset group determination is completed, a two-step testing is performed. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test must then be performed. The recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to their carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the company’s specific use of those assets (not how a market participant would use those assets); and, are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. If the recoverability test is failed a second fair market value test is required to calculate the amount of the impairment (if any). This second test calculates the fair value of the asset or asset group, with the impairment being the amount by which the carrying value exceeds the asset or asset group’s fair value. Under this test, the financial projections have been created using market participant assumptions and fair value concepts. We last performed intangible asset impairment testing as of March 30, 2019. Based on the testing, there was no impairment of intangibles as of March 30, 2019. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Intangible amortization expense is $933 and $932 for the 13 weeks ended March 30, 2019 and December 29, 2018, respectively.
Revenue Recognition	Revenue Recognition We provide replacement appliances and provide appliance pickup and recycling services for consumers of public utilities, our customers. We receive as part of our de-manufacturing and recycling process revenue from scrap dealers for refrigerant, steel, plastic, glass, cooper and other residual items. We adopted Accounting Standards Update, or ASU, No. 2014-09, Revenue from Contracts with Customers Adoption of the new standard did not have a significant impact on the current period revenues or on the prior year Consolidated Financial Statements. No transition adjustment was required to our retained earnings as of January 1, 2018. Under the new standard revenue is recognized as follows: We determine revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, we satisfy a performance obligation. As part of its assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price as specified on the contract is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue We generate revenue by providing replacement appliances. We recognize revenue at the point in time when control over the replacement product is transferred to the customer, when our performance obligations are satisfied, which typically occur upon delivery from our center facility and installation at our customer’s consumers home. Recycling Services Revenue We generate revenue by providing pickup and recycling services. We recognize revenue at the point in time when we have picked up a to be recycled appliance and transfer of ownership as occurred, when our performance obligations are satisfied, which typically occur upon pickup from our customers consumer’s home. Byproduct Revenue We generate other recycling byproduct revenue (the sale of copper, steel, plastic and other recoverable non-refrigerant byproducts) as part of our de-manufacturing process. We recognize byproduct revenue upon delivery and transfer of control of byproduct to a third-party recycling customer, having a mutually agreed upon price per pound and collection reasonably assured. Transfer of control occurs at the time the customer is in possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and in some cases volume of the byproduct delivered multiplied by the market rate as quoted. Technology Revenue We currently are not generating any revenue in our Technology segment. Deferred Revenue Receivables are recognized in the period we ship the product or provide the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When we receive consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. We recognize deferred revenue as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met and any constraints have been resolved. We defer the product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer We recognize an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. We have concluded that none of the costs we have incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no costs deferred and recognized as assets on the consolidated balance sheet at March 30, 2019 and December 29, 2018. Practical Expedients and Exemptions: a. Taxes collected from customers and remitted to government authorities and that are related to sales of our products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, general and administrative expense in the Condensed Consolidated Statements of Operations. c. We do not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. Revenue recognized for Company contracts - $5,674 and $7,822 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively. Byproduct revenue is non-contract revenue and amounts for Byproduct revenue have been excluded from Revenue recognized for Company contracts for all periods presented.
Shipping and Handling	Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues.
Advertising expense	Advertising Expense Advertising expense is charged to operations as incurred. Advertising expense totaled $110 and $156 for the 13 weeks ended March 30, 2019 and March 31, 2018, respectively.
Fair Value Measurements	Fair Value Measurements ASC Topic 820, “ Fair Value Measurements and Disclosures Financial Instruments
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company's assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of 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 lease warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2022 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. We adopted ASC 842 Leases The Company has signed replacement leases that will commence in periods after the quarter end date. These facilities located in Mechanicsburg, Pennsylvania, Franklin, Massachusetts and Nova Scotia, Canada. The Company has also signed a new lease after the quarter end date for a facility in Syracuse, New York to help support two new programs in upper State New York. Lease terms for these leases range from 24 to 36 months. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2-3 years with some being longer or shorter depending on needs of the business and the lease partners. Operations has also engaged in month to month leases for parking spaces that the company has elected to expense as incurred. Our lease agreements do not include variable lease payments. Our lessors do offer options to extend lease terms as leases expire and management evaluates against current rental markets and other strategic factors in making the decision to renew. When leases are within 6 months of being renewed, management will estimate probabilities of renewing for an additional term based on market and strategic factors and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The operating leases we have do not contain residual value guarantees and do not contain restrictive covenants. The company currently has one sublease in Ontario, Canada. Leases accounting under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing spelled out in the contract. Non lease contracts were also evaluated to understand if the contract terms provided for an asset that we controlled and provided us with substantially all the economic benefits. We did not observe any contracts with embedded leases. Lease contracts were reviewed, and distinctions made between non lease and lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations. Adopting the new lease standard had minimal impact on consolidated earnings and cash flows. The weighted average lease term for operating leases is 31 months and the weighted average discount term is 8%.
Stock-based compensation	Stock-Based Compensation The Company from time to time grants restricted stock awards and options to employees, non-employees and Company executives and directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is amortized on a straight-line basis over the vesting period.
Foreign Currency	Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters
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 March 29, 2019. At times, balances may exceed federally insured limits.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-08, Revenue from Contracts with Customers Subsequently, the FASB has issued the following standards related to ASU 2014-09 and ASU No. 2016-08: ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets In September 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). Topic 805 requires that an acquirer retrospectively adjust provisional amounts recognized in a business combination, during the measurement period. To simplify the accounting for adjustments made to provisional amounts, the amendments in the update require that the acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. ASU 2015-16 is effective for fiscal years beginning December 15, 2015. The Company has adopted this guidance during its 2017 fiscal year and it did not have a significant impact on its consolidated results of operations, financial condition and cash flows. ASU 2016-02, Leases (Topic 842) ASU 2017-09, Compensation- Stock Compensation (Topic 718): Scope of Modification Accounting In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivative and Hedging (Topic 815). The standard is intended to simplify the accounting for certain financial instruments with down round features. This ASU changes the classification analysis of particular equity-linked financial instruments (e.g. warrants, embedded conversion features) allowing the down round feature to be disregarded when determining whether the instrument is to be indexed to an entity’s own stock. Because of this, the inclusion of a down round feature by itself exempts an instrument from having to be remeasured at fair value each earnings period. The standard requires that entities recognize the effect of the down round feature on EPS when it is triggered (i.e., when the exercise price is adjusted downward due to the down round feature) equivalent to the change in the fair value of the instrument instantly before and after the strike price is modified. An adjustment to diluted EPS calculation may be required. The standard does not change the accounting for liability-classified instruments that occurred due to a different feature or term other than a down round feature. Additionally, entities must disclose the presence of down round features in financial instruments they issue, when the down round feature triggers a strike price adjustment, and the amount of the adjustment necessary. ASU 2017-11 is effective for all fiscal years beginning after December 15, 2018. The Company decided to early adopt ASU 2017-11 and it did not have a significant impact on its consolidated results of operations, financial condition and cash flows.

5. Trade and other receivables

5. Trade and other receivables (Tables)	3 Months Ended
	Mar. 30, 2019
Receivables [Abstract]
Trade and other receivables	March 30, 2019 December 29, 2018 Trade receivables, net $ 4,056 $ 5,064 Factored accounts receivable (858 ) (582 ) Prestige Capital reserve receivable 164 106 Due from Recleim 819 819 Other receivables 431 397 Trade and other receivables, net $ 4,612 $ 5,804 Trade accounts receivable $ 2,986 $ 3,350 Un-billed trade receivables 1,099 1,743 A/R Reserve (29 ) (29 ) Total trade receivables, net $ 4,056 $ 5,064

6. Inventory (Tables)

6. Inventory (Tables)	3 Months Ended
	Mar. 30, 2019
Inventory Disclosure [Abstract]
Schedule of inventory	Total inventory consists of the following as of March 30, 2019 and December 29, 2018: March 30, 2019 December 29, 2018 Appliances held for resale $ 775 $ 801 Inventory - raw material - chips 200 – Total inventory $ 975 $ 801

7. Prepaids and other current_2

7. Prepaids and other current assets (Tables)	3 Months Ended
	Mar. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaids and other current assets	Prepaids and other current assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Prepaid insurance $ 154 $ 271 Prepaid rent 9 – Prepaid consulting fees 205 265 Prepaid other 245 81 Total prepaid expenses and other current assets $ 613 $ 617

9. Property and Equipment (Tabl

9. Property and Equipment (Tables)	3 Months Ended
	Mar. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment Table	Property and equipment as of March 30, 2019 and December 29, 2018 consist of the following: Useful Life (Years) March 30, 2019 December 29, 2018 Buildings and improvements 18-30 $ 68 $ 67 Equipment (including computer software) 3-15 6,172 6,049 Projects under construction 97 58 Property and equipment 6,337 6,174 Less accumulated depreciation and amortization (5,637 ) (5,557 ) Total property and equipment, net $ 700 $ 617

11. Intangible Assets (Tables)

11. Intangible Assets (Tables)	3 Months Ended
	Mar. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Intangible assets GeoTraq, net $ 20,036 $ 20,969 Patent 19 19 Total intangible assets GeoTraq, net $ 20,055 $ 20,988

12. Deposits and other assets (

12. Deposits and other assets (Tables)	3 Months Ended
	Mar. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of deposits and other assets	Deposits and other assets as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Deposits $ 540 $ 561 Other 101 100 Total deposits and other assets $ 641 $ 661

13. Accrued Liabilities (Tables

13. Accrued Liabilities (Tables)	3 Months Ended
	Mar. 30, 2019
Payables and Accruals [Abstract]
Schedule of accrued liabilities	Accrued liabilities as of March 30, 2019 and December 29, 2018 consist of the following: March 30, 2019 December 29, 2018 Compensation and benefits $ 465 $ 567 Accrued incentive and rebate checks 303 316 Accrued rent 16 16 Other 84 219 Total accrued expenses $ 868 $ 1,118

14. Accrued Liability - Calif_2

14. Accrued Liability - California Sales Tax (Tables)	3 Months Ended
	Mar. 30, 2019
Accrued Liability - California Sales Tax
Accrued Liability - California Sales Tax	March 30, 2019 December 29, 2018 Accrued liability - CA sales tax $ 4,735 $ 4,722

16. Short Term Debt (Tables)

16. Short Term Debt (Tables)	3 Months Ended
	Mar. 30, 2019
Debt Disclosure [Abstract]
Schedule of short term debt and other financing obligations	Short term debt and other financing obligations as of March 30, 2019 and December 29, 2018, consist of the following: March 30, 2019 December 29, 2018 AFCO Finance $ – $ 193 GE 8% loan agreement 482 482 Debt issuance costs EEI, net (382 ) (419 ) Total short term debt $ 100 $ 256

17. Lease Obligations (Tables)

17. Lease Obligations (Tables)	3 Months Ended
	Mar. 30, 2019
Leases [Abstract]
Schedule of Future Minimum Rental Payments	2019 $ 635 2020 821 2021 447 2022 159 2023 58 2024 – Total 2,120 Interest 213 Present Value of Payments $ 1,907

21. Shareholders' Equity (Table

21. Shareholders' Equity (Tables)	3 Months Ended
	Mar. 30, 2019
Stockholders' Equity Note [Abstract]
Schedule of all outstanding options, activity	Additional information relating to all outstanding options is as follows (in thousands, except per share data): Weighted Weighted Average Average Aggregate Remaining Options Outstanding Exercise Price Intrinsic Value Contractual Life Balance December 30, 2017 125 $ 12.80 $ – 4.22 Granted – Exercised – Cancelled/expired (24 ) 19.90 Forfeited – Balance at December 29, 2018 101 $ 11.08 $ – 3.84 Granted – Exercised – Cancelled/expired – Balance at March 30, 2019 101 $ 11.07 $ – 3.60

22. Loss Per Share (Tables)

22. Loss Per Share (Tables)	3 Months Ended
	Mar. 30, 2019
Loss per share:
Loss Per Share	The following table presents the computation of basic and diluted net loss per share: For the Thirteen Weeks Ended March 30, 2019 March 31, 2018 Basic and diluted Net loss $ (2,028 ) $ (1,475 ) Basic / diluted loss per share $ (1.20 ) $ (1.07 ) Weighted average common shares outstanding 1,695 1,375

25. Segment Information (Tables

25. Segment Information (Tables)	3 Months Ended
	Mar. 30, 2019
Segment Reporting [Abstract]
Schedule of segment information	The following tables present our segment information for 13 weeks ended March 30, 2019 and March 31, 2018: Thirteen Weeks Ended March 31, 2019 March 30, 2018 Revenues Recycling $ 6,293 $ 8,913 Technology – – Total Revenues $ 6,293 $ 8,913 Gross profit Recycling $ 1,149 $ 2,412 Technology – – Total Gross profit $ 1,149 $ 2,412 Operating loss Recycling $ (1,805 ) $ (289 ) Technology (1,070 ) (1,273 ) Total Operating loss $ (2,875 ) $ (1,562 ) Depreciation and amortization Recycling $ 78 $ 61 Technology 935 933 Total Depreciation and amortization $ 1,013 $ 994 Interest income (expense) Recycling $ 8 $ (591 ) Technology – – Total Interest income (expense) $ 8 $ (591 ) Net loss before benefit for income taxes Recycling $ (1,658 ) $ (777 ) Technology (1,070 ) (1,273 ) Total Net loss before benefit for income taxes $ (2,728 ) $ (2,050 ) As of As of March 30, December 29, 2019 2018 Assets Recycling $ 13,691 $ 13,566 Technology 20,328 21,055 Total Assets $ 34,019 $ 34,621 Intangible Assets Recycling $ 19 $ 19 Technology 20,036 20,969 Total Intangible Assets $ 20,055 $ 20,988

1. Background and Basis of Pr_2

1. Background and Basis of Presentation (Details Narrative)	3 Months Ended
	Mar. 30, 2019USD ($)W	Mar. 31, 2018W	Dec. 29, 2018USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split	1-for-5
Number of weeks reflected in operating results | W	52	52
Future undiscounted lease payments | $	$ 4,600		$ 5,000

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Allowance for doubtful accounts	$ 29		$ 29
Operating lease right of use assets	1,884		$ 0
Depreciation and amortization	20	$ 61
Intangible amortization expense	933	932
Advertising expense	110	156
Revenue from contracts	$ 5,674	$ 7,822
Domain name and marketing [Member]
Estimated useful life of intangible assets	3 to 20 years
Software [Member]
Estimated useful life of intangible assets	3 to 5 years
Customer Relationships [Member]
Estimated useful life of intangible assets	7 to 15 years
Technology intangibles [Member]
Estimated useful life of intangible assets	7 years

4. Reclassifications (Details N

4. Reclassifications (Details Narrative)	3 Months Ended
	Mar. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reverse stock split	1-for-5

5. Trade and other receivable_2

5. Trade and other receivables (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Receivables [Abstract]
Trade receivables, net	$ 4,056	$ 5,064
Factored accounts receivable	(858)	(582)
Prestige Capital reserve receivable	164	106
Due from Recleim	819	819
Other receivables	431	397
Trade and other receivables, net	4,612	5,804
Trade accounts receivable	2,986	3,350
Un-billed trade receivables	1,099	1,743
A/R Reserve	(29)	(29)
Total Trade receivables, net	$ 4,056	$ 5,064

6. Inventories (Details)

6. Inventories (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Appliances held for resale	$ 775	$ 801
Inventory - raw material - chips	200	0
Total inventory	$ 975	$ 801

6. Inventory (Details Narrative

6. Inventory (Details Narrative) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Inventory Disclosure [Abstract]
Inventory reserve	$ 0	$ 0

7. Prepaids and other current_3

7. Prepaids and other current assets (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 154	$ 271
Prepaid rent	9	0
Prepaid consulting fees	205	265
Prepaid other	245	81
Total prepaid expenses and other current assets	$ 613	$ 617

8. Note receivable - Sale of _2

8. Note receivable - Sale of Discontinued Operations (Details Narrative) - Discontinued Operations [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Dec. 29, 2018
Purchase price	$ 6,500
Liability assumed	1,901
Note receivable	$ 3,784	$ 3,837

9. Property and Equipment (Deta

9. Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Dec. 29, 2018
Property plant and equipment, gross	$ 6,337	$ 6,174
Less accumulated depreciation and amortization	(5,637)	(5,557)
Property plant and equipment, net	700	617
Buildings and improvements [Member]
Property plant and equipment, gross	$ 68	67
Estimated useful life	18-30 years
Equipment (including computer software
Property plant and equipment, gross	$ 6,172	6,049
Estimated useful life	3-15 years
Projects under construction [Member]
Property plant and equipment, gross	$ 97	$ 58

9. Property and Equipment (De_2

9. Property and Equipment (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 20	$ 61

10. Right to Use Asset - Oper_2

10. Right to Use Asset - Operating Leases (Details Narrative) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Leases [Abstract]
Operating lease right of use assets	$ 1,884	$ 0

11. Intangible Assets (Details)

11. Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Patent	$ 19	$ 19
Intangible assets	20,055	20,988
Intangible Asset, GeoTraq [Member]
Intangible assets	$ 20,036	$ 20,969

11. Intangible Assets (Details

11. Intangible Assets (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Amortization expense	$ 933	$ 932
GeoTraq [Member]
Intangible useful life	7 years

12. Deposits and other assets_2

12. Deposits and other assets (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Assets, Noncurrent [Abstract]
Deposits	$ 540	$ 561
Other	101	100
Total other assets	$ 641	$ 661

13. Accrued Liabilities (Detail

13. Accrued Liabilities (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Payables and Accruals [Abstract]
Compensation and benefits	$ 465	$ 567
Accrued incentive and rebate checks	303	316
Accrued rent	16	16
Other	84	219
Accrued liabilities, current	$ 868	$ 1,118

14. Accrued Liability - Calif_3

14. Accrued Liability - California Sales Tax (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Accrued Liability - California Sales Tax
Accrued Liability - California Sales Tax	$ 4,735	$ 4,722

15. Income Taxes (Details Narra

15. Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Effective tax rate	25.53%	26.80%
Provision for income taxes	$ (700)	$ (575)
Pre-provision loss	$ 2,728	$ 2,050

16. Short Term Debt (Details)

16. Short Term Debt (Details) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Total short term debt	$ 100	$ 256
AFCO Finance [Member]
Total short term debt	0	193
GE 8.00% notes [Member]
Total short term debt	482	482
EEI note [Member]
Debt issuance costs, net	$ (382)	$ (419)

16. Short Term Debt (Details Na

16. Short Term Debt (Details Narrative) - Term Loan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Mar. 30, 2019
AFCO Credit Corp [Member]
Debt and capital lease obligations	$ 193		$ 0
Debt issuance date	Jul. 2, 2018	Jun. 16, 2017
Debt face amount	$ 556	$ 1,070
Debt interest rate description	4.519%.	3.567%
Energy Efficiency Investments [Member]
Debt and capital lease obligations	$ 0		0
Debt issuance date		Nov. 8, 2016
Debt face amount		$ 7,732
Debt issuance costs		$ 740
Unamortized debt issuance costs	$ 419		$ 382

17. Lease Obligations (Details)

17. Lease Obligations (Details) $ in Thousands	Mar. 30, 2019USD ($)
Leases [Abstract]
2019	$ 635
2020	821
2021	447
2022	159
2023	58
2024	0
Total	2,120
Interest	213
Present Value of Payments	$ 1,907

17. Lease Obligations (Details

17. Lease Obligations (Details Narrative) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Leases [Abstract]
Operating lease right of use assets	$ 1,884	$ 0

19. Series A Preferred Stock (D

19. Series A Preferred Stock (Details Narrative) - GeoTraq [Member] shares in Thousands, $ in Thousands	8 Months Ended
	Aug. 18, 2017USD ($)shares
Cash paid for acquisition	$ 200
Promissory notes issued	$ 800
Stock issued | shares	288,588

20. Share-Based Compensation (D

20. Share-Based Compensation (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Share-based Payment Arrangement [Abstract]
Share-based compensation expense	$ 60	$ 0

21. Shareholders' Equity (Detai

21. Shareholders' Equity (Details - Option activity) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 30, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, beginning balance	101	125
Options granted	0	0
Options exercised	0	0
Options cancelled/expired	0	(24)
Options forfeited	0	0
Options outstanding, ending balance	101	101	125
Weighted Average Exercise Price
Weighted average exercise price, beginning	$ 11.08	$ 12.8
Weighted average exercise price, expired		19.9
Weighted average exercise price, ending	$ 11.07	$ 11.08	$ 12.8
Aggregate intrinsic value, options outstanding	$ 0	$ 0
Weighted average remaining contractual life	3 years 7 months 6 days	3 years 10 months 3 days	4 years 2 months 19 days

21. Shareholders' Equity (Det_2

21. Shareholders' Equity (Details Narrative) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018	Dec. 30, 2017
Common Stock, issued shares (in shares)	1,695		1,695
Common Stock, outstanding shares (in shares)	1,695		1,695
Options outstanding	101		101	125
Share based compensation expense	$ 0	$ 0
Aggregate intrinsic value per share outstanding	$ 2.20
Warrants outstanding	33		33
Warrant exercise price	$ 3.40		$ 3.40
Warrant expiration date		May 31, 2020
Series A Preferred Stock [Member]
Stock issued, Shares			288,588
2016 Plan [Member]
Options authorized for issuance			400
Options outstanding	4		4
2011 Plan [Member]
Options outstanding	97		97
Energy Efficiency Investments [Member]
Warrants issued			33
Fair value of warrants issued			$ 106

22. Loss per Share (Details)

22. Loss per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Basic
Net loss	$ (2,028)	$ (1,475)	$ (5,068)
Basic / diluted loss per share	$ (1.20)	$ (1.07)
Weighted average common shares outstanding	1,695	1,375

22. Loss per Share (Details Nar

22. Loss per Share (Details Narrative) - shares shares in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Loss per share:
Potentially dilutive shares excluded from earnings per share calculation	134	164

23. Major Customers and Suppl_2

23. Major Customers and Suppliers (Details Narrative)	3 Months Ended		12 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Revenue [Member] | Two Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	26.00%	43.00%
Accounts Receivable [Member] | Two Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage		43.00%
Accounts Receivable [Member] | Three Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage			38.00%

24. Benefit Contribution Plan (

24. Benefit Contribution Plan (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Retirement Benefits [Abstract]
Defined Contribution Plan, Employer Matching Contribution, Percent	5.00%
Recognized expenses for contributions	$ 19	$ 13

25. Segment Information (Detail

25. Segment Information (Details - Operations) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Revenues	$ 6,293	$ 8,913
Gross profit	1,149	2,412
Operating loss	(2,875)	(1,562)	$ (6,097)
Depreciation and amortization	1,013	994
Interest income (expense)	8	(591)
Net loss before benefit for income taxes	(2,728)	(2,050)
Recycling [Member]
Revenues	6,293	8,913
Gross profit	1,149	2,412
Operating loss	(1,805)	(289)
Depreciation and amortization	78	61
Interest income (expense)	8	(591)
Net loss before benefit for income taxes	(1,658)	(777)
Technology [Member]
Revenues	0	0
Gross profit	0	0
Operating loss	(1,070)	(1,273)
Depreciation and amortization	935	933
Interest income (expense)	0	0
Net loss before benefit for income taxes	$ (1,070)	$ (1,273)

25. Segment Information (Deta_2

25. Segment Information (Details - Balance Sheet) - USD ($) $ in Thousands	Mar. 30, 2019	Dec. 29, 2018
Assets	$ 34,019	$ 34,621
Intangible assets	20,055	20,988
Recycling [Member]
Assets	13,691	13,566
Intangible assets	19	19
Technology [Member]
Assets	20,328	21,055
Intangible assets	$ 20,036	$ 20,969

26. Related Parties (Details Na

26. Related Parties (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2019	Mar. 31, 2018
Related Party Transactions [Abstract]
Sublease rent	$ 47	$ 66
Total rent and common area expense	44	44
Transition services fee	$ 0	$ 68

28. Going Concern (Details Narr

28. Going Concern (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 30, 2019	Mar. 31, 2018	Dec. 29, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating loss	$ (2,875)	$ (1,562)	$ (6,097)
Net loss	(2,028)	$ (1,475)	(5,068)
Current assets	6,955		8,518
Current liabilities	10,456		$ 9,265
Working capital	$ (3,501)