Englobal (ENGC) 10-Q 8 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 28, 2014	Aug. 07, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'ENGlobal Corporation	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-27	'
Entity Common Stock, Shares Outstanding	'	27,748,515
Amendment Flag	'false	'
Entity Central Index Key	'0000933738	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	28-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Operating revenues	$27,170	$50,648	$54,068	$100,411
Operating costs	21,380	45,136	42,194	89,100
Gross profit	5,790	5,512	11,874	11,311
Selling, general and administrative expenses	4,246	6,367	8,365	12,579
Operating income (loss)	1,544	-855	3,509	-1,268
Other income (expense):	'	'	'	'
Other income (expense), net	164	-211	123	-89
Interest expense, net	-11	-422	-43	-1,036
Income (loss) from continuing operations before income taxes	1,697	-1,488	3,589	-2,393
Provision for federal and state income taxes	106	99	181	192
Income (loss) from continuing operations	1,591	-1,587	3,408	-2,585
Income from discontinued operations, net of taxes	0	0	0	2,935
Net income (loss)	$1,591	($1,587)	$3,408	$350
Income (loss) per common share - basic:	'	'	'	'
Income (loss) from continuing operations (in Dollars per share)	$0.06	($0.06)	$0.12	($0.10)
Income from discontinued operations (in Dollars per share)	$0	$0	$0	$0.11
Net income (loss) (in Dollars per share)	$0.06	($0.06)	$0.12	$0.01
Income (loss) per common share - diluted:	'	'	'	'
Income (loss) from continuing operations (in Dollars per share)	$0.06	($0.06)	$0.12	($0.10)
Income from discontinued operations (in Dollars per share)	$0	$0	$0	$0.11
Net income (loss) (in Dollars per share)	$0.06	($0.06)	$0.12	$0.01
Weighted average shares used in computing earnings per share:	'	'	'	'
Basic (in Shares)	27,688	27,041	27,688	27,041
Diluted (in Shares)	27,716	27,041	27,708	27,200

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current Assets:	'	'
Cash	$4,060	$3,955
Trade receivables, net of allowances of $1,068 and $1,738	31,056	26,846
Prepaid expenses and other current assets	549	1,049
Notes receivable	2,255	1,241
Costs and estimated earnings in excess of billings on uncompleted contracts	3,571	1,206
Total Current Assets	41,491	34,297
Property and equipment, net	2,472	2,655
Goodwill	2,806	2,806
Other intangible assets, net	690	970
Long-term trade and notes receivable, net of current portion and allowances	3,230	4,682
Other assets	331	391
Total Assets	51,020	45,801
Current Liabilities:	'	'
Accounts payable	8,833	9,070
Accrued compensation and benefits	3,406	2,876
Billings in excess of costs and estimated earnings on uncompleted contracts	9,122	7,054
Other current liabilities	2,149	4,318
Total Current Liabilities	23,510	23,318
Long Term Leases	1,369	0
Total Liabilities	24,879	23,318
Commitments and Contingencies (Note 9)	'	'
Stockholders' Equity:	'	'
Common stock - $0.001 par value; 75,000,000 shares authorized; 28,669,398 and 27,114,339 shares outstanding and 29,650,497 and 28,095,438 shares issued at June 28, 2014 and December 28, 2013, respectively	34	28
Additional paid-in capital	35,049	38,655
Accumulated deficit	-6,510	-13,768
Treasury stock at cost - 981,099 shares at June 28, 2014 and December 28, 2013	-2,362	-2,362
Accumulated other comprehensive loss	-70	-70
Total Stockholders' Equity	26,141	22,483
Total Liabilities and Stockholders' Equity	$51,020	$45,801

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parentheticals) (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, except Share data, unless otherwise specified
Trade receivables, allowances (in Dollars)	$1,068	$1,738
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares outstanding	28,669,398	27,114,339
Common stock, shares issued	29,650,497	28,095,438
Treasury stock, shares	981,099	981,099

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOW (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Cash Flows from Operating Activities:	'	'
Net income	$3,408	$350
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	1,186	986
Share-based compensation expense	174	88
Interest income on note receivable, net of reserve	-96	0
Gain on disposal of assets	0	-2,694
Changes in current assets and liabilities:	'	'
Trade accounts receivable	-4,211	10,556
Notes receivable	0	-186
Costs and estimated earnings in excess of billings on uncompleted contracts	-2,365	1,964
Prepaid expenses and other assets	553	1,603
Accounts payable	298	-5,263
Accrued compensation and benefits	532	-132
Billings in excess of costs and estimated earnings on uncompleted contracts	2,068	-1,509
Other liabilities	-783	-607
Net cash provided by operating activities	764	5,156
Cash Flows from Investing Activities:	'	'
Property and equipment acquired	-714	-74
Restricted Cash	0	6,105
Proceeds from sale of division	0	1,000
Net cash provided by (used in) investing activities	-714	7,031
Cash Flows from Financing Activities:	'	'
Borrowings on line of credit	0	94,599
Payments on line of credit	0	-106,740
Issuance of common stock from private placement	72	0
Borrowings on capital leases	694	0
Payments on capitalized leases	-711	0
Net cash provided by (used in) financing activities	55	-12,141
Net change in cash	105	46
Cash, at beginning of period	3,955	738
Cash, at end of period	$4,060	$784

NOTE_1_BASIS_OF_PRESENTATION

NOTE 1 - BASIS OF PRESENTATION	6 Months Ended
	Jun. 28, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE 1 – BASIS OF PRESENTATION
	The condensed consolidated financial statements of ENGlobal Corporation (which may be referred to as "ENGlobal," the "Company," "we," "us," or "our") are prepared in accordance with accounting principles generally accepted in the United States of America. The Company consolidates all of its subsidiaries' financial results, and significant inter-company accounts and transactions have been eliminated in the consolidation.
	The condensed consolidated financial statements of the Company included herein are unaudited for the three and six month periods ended June 28, 2014 and June 29, 2013, have been prepared from the books and records of the Company pursuant to the rules and regulations of the Securities and Exchange Commission, and in the case of the condensed balance sheet as of December 28, 2013, have been derived from the audited financial statements of the Company. These financial statements reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary to fairly present the results for the periods presented. Certain information and note disclosures, normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America, have been condensed or omitted pursuant to rules and regulations of the Securities and Exchange Commission. These condensed consolidated financial statements should be read in conjunction with the Company's audited financial statements for the year ended December 28, 2013, included in the Company's 2013 Annual Report on Form 10-K filed with the Securities and Exchange Commission. The Company has assessed subsequent events through the date of filing of these condensed consolidated financial statements with the Securities and Exchange Commission and believes that the disclosures made herein are adequate to make the information presented herein not misleading.    Certain reclassifications have been made to the 2013 condensed consolidated financial statements to conform the presentation to report discontinued operations. Refer to Note 2.
	A summary of our critical accounting policies is disclosed in Note 2 to the consolidated financial statements included in our 2013 Annual Report on Form 10-K. Our critical accounting policies are further described under the caption “Critical Accounting Policies” in Management's Discussion and Analysis of Financial Condition and Results of Operations in our 2013 Annual Report on Form 10-K.
	Each of our quarters are comprised of 13 weeks, which includes two 4-week months and one 5-week month (4-4-5 calendar quarter).

NOTE_2_DISCONTINUED_OPERATIONS

NOTE 2 - DISCONTINUED OPERATIONS	6 Months Ended
	Jun. 28, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	'
	NOTE 2 – DISCONTINUED OPERATIONS
	On November 2, 2012, the Company divested its Land and Right-of-Way division of its Field Solutions segment to Steele & Company, LLC.  On January 3, 2013, the Company completed the divestiture of the Inspection division of its Field Solutions segment to a subsidiary of Furmanite Corporation.
	The operations of the Field Solutions segment (and the smaller Electrical Services division) have been classified as discontinued operations and accordingly, are presented as discontinued operations in the Company's consolidated financial statements. The results of the discontinued operations are shown on the Consolidated Statements of Operations as "Income from discontinued operations, net of taxes" for the six months ended June 29, 2013. There was no impact from discontinued operations in the three months ended June 29, 2013 or the three and six months ended June 28, 2014.  Summarized financial information for the discontinued operations for the three months ended June 29, 2013 is shown below (dollars in thousands):
	Revenues	$	—
	Costs		—
	Operating income		—
	SG&A		3
	Other income		2,938
	Total income before taxes		2,935
	Tax expense (benefit)		—
	Net income	$	2,935

NOTE_3_DISPOSAL_OF_CONTINUING_

NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS	6 Months Ended
	Jun. 28, 2014
Disclosure Text Block Supplement [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	NOTE 3 – DISPOSAL OF CONTINUING OPERATIONS
	On August 30, 2013, the Company completed the sale of substantially all of its Gulf Coast engineering and in-plant operations to a subsidiary of Furmanite Corporation. The total value of the transaction to the Company was $18 million, consisting primarily of $15 million of cash and a $3.0  million promissory note issued at 4% interest with a Furmanite Corporation guarantee.  The transaction resulted in a $721,000 gain on the sale of these operations.  The Company used most of the net proceeds from this transaction to repay advances under the PNC Credit Facility.  As a result of this transaction, approximately 900 employees transferred from the Company to Furmanite.  In conjunction with this sale, the Company reduced its corporate selling, general and administrative expenses to support ongoing continuing operations.  The impact of the sale of these operations for the six months ended June 28, 2014 and the comparable period in 2013 is summarized as follows (dollars in thousands):
	2014 Continuing Operations:	For the Six Months Ended					Pro Forma For the
		28-Jun-14			Disposed Operations		Six Months Ended
							28-Jun-14
	Operating revenues	$	54,068		$	—	$	54,068
	Operating costs		42,194			—		42,194
	Gross profit		11,874			—		11,874
	Selling, general and administrative expenses		8,365			—		8,365
	Operating income (loss)	$	3,509		$	—	$	3,509
	2013 Continuing Operations:	For the Six Months Ended					Pro Forma For the
		29-Jun-13			Disposed Operations		Six Months Ended
							29-Jun-13
	Operating revenues	$	100,411		$	59,560	$	40,851
	Operating costs		89,100			54,214		34,886
	Gross profit		11,311			5,346		5,965
	Selling, general and administrative expenses		12,579			2,104		10,475
	Operating income (loss)	$	(1,268	)	$	3,242	$	(4,510	)

NOTE_4_NOTES_RECEIVABLE

NOTE 4 - NOTES RECEIVABLE	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	NOTE 4 – NOTES RECEIVABLE
	The components of short term and long term notes receivable as of June 28, 2014 and December 28, 2013, are as follows (dollars in thousands):
		June 28,			December 28,
		2014			2013
	Aspen	$	514		$	514
	SLE		894			894
	Steele		3,288			3,243
	Furmanite		4,633			5,029
	Reserve		(3,844	)		(3,757	)
	Total notes receivable		5,485			5,923
	Less current portion (net of reserve)		(2,255	)		(1,241	)
	Notes receivable non-current	$	3,230		$	4,682
	The Aspen note bears interest at 6% per annum, payable in three installments based upon certain events.   The Steele note is a four year note, bearing interest at 8% per annum, payable in annual installments beginning November 1, 2013 and maturing November 1, 2016.  The Furmanite notes are four year notes, bearing interest at 5% and 4% per annum, payable in annual installments beginning January 4, 2014 and maturing September 1, 2017.  The SLE judgment is still being held by the court pending the outcome of continuing litigation (see “Note 16 – Commitments and Contingencies” of our Annual Report on Form 10-K for 2013).

NOTE_5_CONTRACTS

NOTE 5 - CONTRACTS	6 Months Ended
	Jun. 28, 2014
Contractors [Abstract]	'
Long-term Contracts or Programs Disclosure [Text Block]	'
	NOTE 5 – CONTRACTS
	Costs, estimated earnings and billings on uncompleted contracts consisted of the following at June 28, 2014 and December 28, 2013:
		June 28,			December 28,
		2014			2013
		(dollars in thousands)
	Costs incurred on uncompleted contracts	$	49,584		$	43,342
	Estimated earnings (losses) on uncompleted contracts		15,902			12,022
	Earned revenues		65,486			55,364
	Less: billings to date		71,037			61,212
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(5,551	)	$	(5,848	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,571		$	1,206
	Billings in excess of costs and estimated earnings on uncompleted contracts		(9,122	)		(7,054	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(5,551	)	$	(5,848	)
	Revenue on fixed-price contracts is recorded primarily using the percentage-of-completion (cost-to-cost) method. Revenue and gross margin on fixed-price contracts are subject to revision throughout the lives of the contracts and any required adjustments are made in the period in which the revisions become known. To manage unknown risks, management may use contingency amounts to increase the estimated costs, therefore lowering the earned revenues until the risks are better identified and quantified or have been mitigated. We currently have $3.7 million in contingency amounts as of June 28, 2014 compared to $3.6 million as of December 28, 2013. Losses on contracts are recorded in full as they are identified.
	The Company recognizes service revenue as soon as the services are performed. For clients that we consider higher risk, due to past payment history or history of not providing written work authorizations, we have deferred revenue recognition until we receive either a written authorization or a payment. There is no revenue deferred as of June 28, 2014 compared to $0.1 million as of December 28, 2013.

NOTE_6_LINE_OF_CREDIT_AND_LETT

NOTE 6 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES	6 Months Ended
	Jun. 28, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE 6 – LINE OF CREDIT AND LETTER OF CREDIT FACILITIES
	Line of Credit Facility
	On May 29, 2012, the Company entered into the PNC Credit Facility with PNC Bank, National Association, as administrative agent for the lenders (the "Lenders") pursuant to which the Lenders agreed to extend credit to the Company in the form of loans (each a "Loan" and collectively, the "Loans") on a revolving basis of up to $35.0 million (the "Commitment"). From September 29, 2012 until August 30, 2013, the Company was not in compliance with certain financial covenants of the PNC Credit Facility.
	On August 30, 2013, the Company amended the PNC Credit Facility. Under the terms of the amended PNC Credit Facility, PNC consented to the disposal of the Gulf Coast engineering and construction and in-plant operations, waived the existing events of default, ceased charging interest on outstanding indebtedness at the default rate of 7% and reduced the maximum borrowing amount from $35.0 million to $10.0 million. The amended PNC Credit Facility will mature on September 30, 2014 (see “Note 9 – Credit Facilities” of our 2013 Annual Report on Form 10-K for a description of the material terms of the amended PNC Credit Facility).

NOTE_7_SEGMENT_INFORMATION

NOTE 7 - SEGMENT INFORMATION	6 Months Ended
	Jun. 28, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	NOTE 7 – SEGMENT INFORMATION
	The Engineering, Procurement and Construction Management (“EPCM”) segment provides services relating to the development, management and execution of projects requiring professional engineering and related project services primarily to the midstream and downstream sectors throughout the United States. Services provided by the EPCM segment include feasibility studies, engineering, design, procurement and construction management. The EPCM segment includes the government services group, which provides engineering, design, installation, operation and maintenance of various government, public sector and international facilities. Our Automation segment provides services related to the design, fabrication and implementation of process distributed control and analyzer systems, advanced automation, information technology projects to all of the oil and gas sectors throughout the United States as well as a few specific projects abroad.
	Sales, operating income, identifiable assets, capital expenditures and depreciation for each segment are set forth in the following table. The amount identified as Corporate includes those activities that are not allocated to the operating segments and include costs related to business development, executive functions, finance, accounting, health, safety, and environmental, human resources and information technology. The Corporate function supports both business segments and therefore cannot be specifically assigned to either segment.
	Segment information for the six months ended June 28, 2014 and June 29, 2013 is as follows (dollars in thousands):
	For the six months ended June 28, 2014:	EPCM		EPCM		Automation		Corporate			Consolidated
		Operations
		Sold
	Revenue	$	—	$	25,392	$	28,676	$	—		$	54,068
	Gross profit		—		4,678		7,196		—			11,874
	SG&A		—		2,014		1,415		4,936			8,365
	Operating income (loss)		—		2,664		5,781		(4,936	)		3,509
	Other income											123
	Interest expense, net											(43	)
	Tax expense											(181	)
	Net income										$	3,408
	For the six months ended June 29, 2013:	EPCM
		Operations		EPCM		Automation		Corporate			Consolidated
		Sold
	Revenue	$	59,560	$	20,838	$	20,013	$	—		$	100,411
	Gross profit		5,346		2,414		3,551		—			11,311
	SG&A		2,104		1,885		1,780		6,810			12,579
	Operating income (loss)		3,242		529		1,771		(6,810	)		(1,268	)
	Other expense											(89	)
	Interest expense, net											(1,036	)
	Tax benefit											(192	)
	Discontinued operations - net of taxes											2,935
	Net income										$	350
	Total Assets by Segment	As of June 28,		As of December 28,
		2014		2013
		(dollars in thousands)
	EPCM	$	12,441	$	12,311
	Automation		28,537		23,029
	Corporate		10,042		10,461
	Consolidated	$	51,020	$	45,801

NOTE_8_FEDERAL_AND_STATE_INCOM

NOTE 8 - FEDERAL AND STATE INCOME TAXES	6 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 8 – FEDERAL AND STATE INCOME TAXES
	The components of income tax expense (benefit) for the six months ended June 28, 2014 and June 29 2013 were as follows:
		Six Months Ended
		June 28,		June 29,
		2014		2013
		(dollars in thousands)
	Current	$	181	$	192
	Deferred		—		—
	Total tax expense	$	181	$	192
	Discontinued operations		—		—
	Total tax expense	$	181	$	192
	Effective tax rate		4.40%		36.3	%
	The Company makes its interim tax allocation by applying estimated fiscal year effective tax rates to estimated fiscal year ordinary income together with unusual or infrequently occurring activity for the year-to-date period.  Our federal income tax expense continues to be impacted by the valuations taken on prior year tax assets and the release of those valuations against current year income tax.  In certain states our income tax is not calculated on our net income but rather on our revenue calculations.  As a result, our income tax rate for the six months ended June 28, 2014 is significantly less than the statutory rate.

NOTE_9_COMMITMENTS_AND_CONTING

NOTE 9 - COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 9 – COMMITMENTS AND CONTINGENCIES
	From time to time, ENGlobal or one or more of its subsidiaries is involved in various legal proceedings or is subject to claims that arise in the ordinary course of business alleging, among other things, claims of breach of contract or negligence in connection with the performance or delivery of goods and/or services. The outcome of any such claims or proceedings cannot be predicted with certainty.
	In June 2008, ENGlobal filed an action in the United States District Court for the Eastern District of Louisiana; Case Number 08-3601, against South Louisiana Ethanol LLC (“SLE”) entitled ENGlobal Engineering, Inc. and ENGlobal Construction Resources, Inc. vs. South Louisiana Ethanol, LLC. The lawsuit seeks to enforce collection of $15.8 million owed to ENGlobal and its affiliates for services performed on an ethanol plant in Louisiana. In August 2009, SLE filed for Chapter 11 protection in the United States Bankruptcy Court for the Eastern District of Louisiana, Case Number 09-12676. Pursuant to the bankruptcy, the plant assets were sold for $6.8 million. On December 6, 2011, the court issued an order allocating proceeds from the sale and authorizing their distribution.  Of the total amount, $1,054,418 was allocated to ENGlobal.  Of that amount, $845,529 is still being held by the court pending the outcome of continuing litigation regarding the claims of one subcontractor and is recorded as a note receivable on our balance sheet.  As of the date of this Report, the amount is still being held by the court.
	The Company carries a broad range of insurance coverage, including general and business automobile liability, commercial property, professional errors and omissions, workers' compensation insurance, directors' and officers' liability insurance and a general umbrella policy. The Company is not aware of any claims in excess of insurance recoveries. ENGlobal is partially self-funded for health insurance claims. Provisions for expected future payments are accrued based on the Company's experience. Specific stop loss levels provide protection for the Company. The self-insurance liability, which is included in the Accrued compensation and benefits line of the balance sheet, was $1.1 million as of June 28, 2014 and December 28, 2013, respectively.

NOTE_10_STATEMENT_OF_CASH_FLOW

NOTE 10 - STATEMENT OF CASH FLOWS SUPPLEMENTAL INFORMATION	6 Months Ended
	Jun. 28, 2014
Supplemental Cash Flow Elements [Abstract]	'
Cash Flow, Supplemental Disclosures [Text Block]	'
	NOTE 10 – STATEMENT OF CASH FLOWS SUPPLEMENTAL INFORMATION
	The following table presents a listing of the Company's significant non-cash transactions and amounts of cash paid for interest and income taxes.
	Transactions	As of June 28,		As of June 29,
		2014		2013
		(dollars in thousands)
	Acceptance of notes for asset sales	$	—	$	1,896
	Cash paid (received):
	Income Taxes (net of refunds)	$	412
	Interest	$	135	$	718

NOTE_2_DISCONTINUED_OPERATIONS1

NOTE 2 - DISCONTINUED OPERATIONS (Tables) (Field Solutions [Member])	6 Months Ended
	Jun. 28, 2014
Field Solutions [Member]	'
NOTE 2 - DISCONTINUED OPERATIONS (Tables) [Line Items]	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	'Summarized financial information for the discontinued operations for the three months ended June 29, 2013 is shown below (dollars in thousands):
	Revenues	$	—
	Costs		—
	Operating income		—
	SG&A		3
	Other income		2,938
	Total income before taxes		2,935
	Tax expense (benefit)		—
	Net income	$	2,935

NOTE_3_DISPOSAL_OF_CONTINUING_1

NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS (Tables) (Golf Coast Engineering [Member])	6 Months Ended
	Jun. 28, 2014
Golf Coast Engineering [Member]	'
NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS (Tables) [Line Items]	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	'The impact of the sale of these operations for the six months ended June 28, 2014 and the comparable period in 2013 is summarized as follows (dollars in thousands):
	2014 Continuing Operations:	For the Six Months Ended					Pro Forma For the
		28-Jun-14			Disposed Operations		Six Months Ended
							28-Jun-14
	Operating revenues	$	54,068		$	—	$	54,068
	Operating costs		42,194			—		42,194
	Gross profit		11,874			—		11,874
	Selling, general and administrative expenses		8,365			—		8,365
	Operating income (loss)	$	3,509		$	—	$	3,509
	2013 Continuing Operations:	For the Six Months Ended					Pro Forma For the
		29-Jun-13			Disposed Operations		Six Months Ended
							29-Jun-13
	Operating revenues	$	100,411		$	59,560	$	40,851
	Operating costs		89,100			54,214		34,886
	Gross profit		11,311			5,346		5,965
	Selling, general and administrative expenses		12,579			2,104		10,475
	Operating income (loss)	$	(1,268	)	$	3,242	$	(4,510	)

NOTE_4_NOTES_RECEIVABLE_Tables

NOTE 4 - NOTES RECEIVABLE (Tables)	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'The components of short term and long term notes receivable as of June 28, 2014 and December 28, 2013, are as follows (dollars in thousands):
		June 28,			December 28,
		2014			2013
	Aspen	$	514		$	514
	SLE		894			894
	Steele		3,288			3,243
	Furmanite		4,633			5,029
	Reserve		(3,844	)		(3,757	)
	Total notes receivable		5,485			5,923
	Less current portion (net of reserve)		(2,255	)		(1,241	)
	Notes receivable non-current	$	3,230		$	4,682

NOTE_5_CONTRACTS_Tables

NOTE 5 - CONTRACTS (Tables)	6 Months Ended
	Jun. 28, 2014
Contractors [Abstract]	'
Costs in Excess of Billings and Billings in Excess of Costs [Table Text Block]	'Costs, estimated earnings and billings on uncompleted contracts consisted of the following at June 28, 2014 and December 28, 2013:
		June 28,			December 28,
		2014			2013
		(dollars in thousands)
	Costs incurred on uncompleted contracts	$	49,584		$	43,342
	Estimated earnings (losses) on uncompleted contracts		15,902			12,022
	Earned revenues		65,486			55,364
	Less: billings to date		71,037			61,212
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(5,551	)	$	(5,848	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,571		$	1,206
	Billings in excess of costs and estimated earnings on uncompleted contracts		(9,122	)		(7,054	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(5,551	)	$	(5,848	)

NOTE_7_SEGMENT_INFORMATION_Tab

NOTE 7 - SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 28, 2014
NOTE 7 - SEGMENT INFORMATION (Tables) [Line Items]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'Segment information for the six months ended June 28, 2014 and June 29, 2013 is as follows (dollars in thousands):
	For the six months ended June 28, 2014:	EPCM		EPCM		Automation		Corporate			Consolidated
		Operations
		Sold
	Revenue	$	—	$	25,392	$	28,676	$	—		$	54,068
	Gross profit		—		4,678		7,196		—			11,874
	SG&A		—		2,014		1,415		4,936			8,365
	Operating income (loss)		—		2,664		5,781		(4,936	)		3,509
	Other income											123
	Interest expense, net											(43	)
	Tax expense											(181	)
	Net income										$	3,408
	For the six months ended June 29, 2013:	EPCM
		Operations		EPCM		Automation		Corporate			Consolidated
		Sold
	Revenue	$	59,560	$	20,838	$	20,013	$	—		$	100,411
	Gross profit		5,346		2,414		3,551		—			11,311
	SG&A		2,104		1,885		1,780		6,810			12,579
	Operating income (loss)		3,242		529		1,771		(6,810	)		(1,268	)
	Other expense											(89	)
	Interest expense, net											(1,036	)
	Tax benefit											(192	)
	Discontinued operations - net of taxes											2,935
	Net income										$	350
Total Assets by Segment [Member]	'
NOTE 7 - SEGMENT INFORMATION (Tables) [Line Items]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
	Total Assets by Segment	As of June 28,		As of December 28,
		2014		2013
		(dollars in thousands)
	EPCM	$	12,441	$	12,311
	Automation		28,537		23,029
	Corporate		10,042		10,461
	Consolidated	$	51,020	$	45,801

NOTE_8_FEDERAL_AND_STATE_INCOM1

NOTE 8 - FEDERAL AND STATE INCOME TAXES (Tables)	6 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'The components of income tax expense (benefit) for the six months ended June 28, 2014 and June 29 2013 were as follows:
		Six Months Ended
		June 28,		June 29,
		2014		2013
		(dollars in thousands)
	Current	$	181	$	192
	Deferred		—		—
	Total tax expense	$	181	$	192
	Discontinued operations		—		—
	Total tax expense	$	181	$	192
	Effective tax rate		4.40%		36.3	%

NOTE_10_STATEMENT_OF_CASH_FLOW1

NOTE 10 - STATEMENT OF CASH FLOWS SUPPLEMENTAL INFORMATION (Tables)	6 Months Ended
	Jun. 28, 2014
Supplemental Cash Flow Elements [Abstract]	'
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	'The following table presents a listing of the Company's significant non-cash transactions and amounts of cash paid for interest and income taxes.
	Transactions	As of June 28,		As of June 29,
		2014		2013
		(dollars in thousands)
	Acceptance of notes for asset sales	$	—	$	1,896
	Cash paid (received):
	Income Taxes (net of refunds)	$	412
	Interest	$	135	$	718

NOTE_2_DISCONTINUED_OPERATIONS2

NOTE 2 - DISCONTINUED OPERATIONS (Details) - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Abstract]	'	'
Revenues	$0	'
Costs	0	'
Operating income	0	'
SG&A	3	'
Other income	2,938	'
Total income before taxes	2,935	'
Tax expense (benefit)	0	0
Net income	$2,935	'

NOTE_3_DISPOSAL_OF_CONTINUING_2

NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS (Details) (Golf Coast Engineering [Member], USD $)	0 Months Ended
	Aug. 30, 2013	Aug. 30, 2013
Golf Coast Engineering [Member]	'	'
NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS (Details) [Line Items]	'	'
Proceeds from Divestiture of Businesses	$18,000,000	'
Proceeds from Divestiture of Businesses, Net of Cash Divested	15,000,000	'
Financing Receivable, Gross	'	3,000,000
Note Receivable, Interest Rate	4.00%	'
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	$721,000	'
Disposal Group, Number of Employees Transferred	900	'

NOTE_3_DISPOSAL_OF_CONTINUING_3

NOTE 3 - DISPOSAL OF CONTINUING OPERATIONS (Details) - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Operating revenues	$27,170	$50,648	$54,068	$100,411
Operating costs	21,380	45,136	42,194	89,100
Gross profit	5,790	5,512	11,874	11,311
Selling, general and administrative expenses	4,246	6,367	8,365	12,579
Operating income (loss)	1,544	-855	3,509	-1,268
Golf Coast Engineering [Member] | Scenario, Adjustment [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Operating revenues	'	'	0	59,560
Operating costs	'	'	0	54,214
Gross profit	'	'	0	5,346
Selling, general and administrative expenses	'	'	0	2,104
Operating income (loss)	'	'	0	3,242
Golf Coast Engineering [Member] | Pro Forma [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Operating revenues	'	'	54,068	40,851
Operating costs	'	'	42,194	34,886
Gross profit	'	'	11,874	5,965
Selling, general and administrative expenses	'	'	8,365	10,475
Operating income (loss)	'	'	$3,509	($4,510)

NOTE_4_NOTES_RECEIVABLE_Detail

NOTE 4 - NOTES RECEIVABLE (Details) (Notes Receivable [Member])	6 Months Ended
	Jun. 28, 2014
Aspen [Member]	'
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'
Note Receivable, Interest Rate	6.00%
Receivable, Number of Payment Installments	3
Steele & Company, LP [Member]	'
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'
Note Receivable, Interest Rate	8.00%
Receivable, Term of Note Receivable	'4 years
Note Receivable, Maturity Date, Description	'November 1, 2016
Furmanite Corporation [Member]	'
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'
Receivable, Term of Note Receivable	'4 years
Note Receivable, Maturity Date, Description	'September 1, 2017
Furmanite Corporation [Member] | Maximum [Member]	'
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'
Note Receivable, Interest Rate	5.00%
Furmanite Corporation [Member] | Minimum [Member]	'
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'
Note Receivable, Interest Rate	4.00%

NOTE_4_NOTES_RECEIVABLE_Detail1

NOTE 4 - NOTES RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Reserve	($3,844)	($3,757)
Total notes receivable	5,485	5,923
Less current portion (net of reserve)	-2,255	-1,241
Notes receivable non-current	3,230	4,682
Gulf Coast Engineering and In-Plant Operations [Member] | Furmanite Corporation [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Notes Receivable	4,633	5,029
Aspen [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Notes Receivable	514	514
South Louisiana Ethanol, LLC [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Notes Receivable	894	894
Steele & Company, LP [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Notes Receivable	$3,288	$3,243

NOTE_5_CONTRACTS_Details

NOTE 5 - CONTRACTS (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014	Dec. 28, 2013
Contractors [Abstract]	'	'
Deferred Revenue, Description	'Revenue on fixed-price contracts is recorded primarily using the percentage-of-completion (cost-to-cost) method. Revenue and gross margin on fixed-price contracts are subject to revision throughout the lives of the contracts and any required adjustments are made in the period in which the revisions become known. To manage unknown risks, management may use contingency amounts to increase the estimated costs, therefore lowering the earned revenues until the risks are better identified and quantified or have been mitigated. We currently have $3.7 million in contingency amounts as of June 28, 2014 compared to $3.6 million as of December 28, 2013. Losses on contracts are recorded in full as they are identified.	'
Loss Contingency Accrual	$3.70	$3.60
Deferred Revenue, Current	$0	$0.10

NOTE_5_CONTRACTS_Details_Costs

NOTE 5 - CONTRACTS (Details) - Costs in Excess of Billings and Billings in Excess of Costs (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Costs in Excess of Billings and Billings in Excess of Costs [Abstract]	'	'
Costs incurred on uncompleted contracts	$49,584	$43,342
Estimated earnings (losses) on uncompleted contracts	15,902	12,022
Earned revenues	65,486	55,364
Less: billings to date	71,037	61,212
Net costs and estimated earnings in excess of billings on uncompleted contracts	-5,551	-5,848
Costs and estimated earnings in excess of billings on uncompleted contracts	3,571	1,206
Billings in excess of costs and estimated earnings on uncompleted contracts	-9,122	-7,054
Net costs and estimated earnings in excess of billings on uncompleted contracts	($5,551)	($5,848)

NOTE_6_LINE_OF_CREDIT_AND_LETT1

NOTE 6 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) (Line of Credit [Member], USD $)	0 Months Ended
In Millions, unless otherwise specified	Aug. 30, 2013	29-May-12
NOTE 6 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]	'	'
Line of Credit Facility, Maximum Borrowing Capacity	$10	$35
Line of Credit Facility, Covenant Compliance	'	'From September 29, 2012 until August 30, 2013, the Company was not in compliance with certain financial covenants of the PNC Credit Facility.
Line of Credit Facility, Expiration Date	30-Sep-14	'
Maximum [Member]	'	'
NOTE 6 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]	'	'
Line of Credit Facility, Interest Rate During Period	7.00%	'

NOTE_7_SEGMENT_INFORMATION_Det

NOTE 7 - SEGMENT INFORMATION (Details) - Schedule of Segment Information (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Revenue	$27,170	$50,648	$54,068	$100,411
Gross profit	5,790	5,512	11,874	11,311
SG&A	4,246	6,367	8,365	12,579
Operating income (loss)	1,544	-855	3,509	-1,268
Other income (expense)	'	'	123	-89
Interest expense, net	-11	-422	-43	-1,036
Tax expense (benefit)	-106	-99	-181	-192
Discontinued operations - net of taxes	0	0	0	2,935
Net income	'	'	3,408	350
EPCM Operations Sold Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenue	'	'	0	59,560
Gross profit	'	'	0	5,346
SG&A	'	'	0	2,104
Operating income (loss)	'	'	0	3,242
EPCM Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenue	'	'	25,392	20,838
Gross profit	'	'	4,678	2,414
SG&A	'	'	2,014	1,885
Operating income (loss)	'	'	2,664	529
Automation Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenue	'	'	28,676	20,013
Gross profit	'	'	7,196	3,551
SG&A	'	'	1,415	1,780
Operating income (loss)	'	'	5,781	1,771
Corporate Segment [Member]	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenue	'	'	0	0
Gross profit	'	'	0	0
SG&A	'	'	4,936	6,810
Operating income (loss)	'	'	($4,936)	($6,810)

NOTE_7_SEGMENT_INFORMATION_Det1

NOTE 7 - SEGMENT INFORMATION (Details) - Schedule of Segment Information (USD $)	Jun. 28, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Segment Reporting Information [Line Items]	'	'
Total Assets	$51,020	$45,801
EPCM Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	12,441	12,311
Automation Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	28,537	23,029
Corporate Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	$10,042	$10,461

NOTE_8_FEDERAL_AND_STATE_INCOM2

NOTE 8 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Schedule of Components of Income Tax Expense [Abstract]	'	'	'	'
Current	'	'	$181	$192
Deferred	'	'	0	0
Total tax expense	106	99	181	192
Discontinued operations	'	'	0	0
Total tax expense	'	'	$181	$192
Effective tax rate	'	'	4.40%	36.30%

NOTE_9_COMMITMENTS_AND_CONTING1

NOTE 9 - COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 28, 2014	Dec. 28, 2013	Jun. 28, 2014	Dec. 28, 2013	Dec. 06, 2011	Aug. 31, 2009	Jun. 30, 2008
			Self Insurance Liability [Member]	Self Insurance Liability [Member]	South Louisiana Ethanol LLC "SLE" [Member]	South Louisiana Ethanol LLC "SLE" [Member]	South Louisiana Ethanol LLC "SLE" [Member]
NOTE 9 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]	'	'	'	'	'	'	'
Loss Contingency, Damages Sought, Value	'	'	'	'	'	'	$15,800,000
Proceeds from Sale of Productive Assets	'	'	'	'	'	6,800,000	'
Loss Contingency, Damages Awarded, Value	'	'	'	'	1,054,418	'	'
Loss Contingency, Receivable	'	'	'	'	845,529	'	'
Employee-related Liabilities, Current	$3,406,000	$2,876,000	$1,100,000	$1,100,000	'	'	'

NOTE_10_STATEMENT_OF_CASH_FLOW2

NOTE 10 - STATEMENT OF CASH FLOWS SUPPLEMENTAL INFORMATION (Details) - Schedule of Non-Cash Transactions (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Schedule of Non-Cash Transactions [Abstract]	'	'
Acceptance of notes for asset sales	$0	$1,896
Cash paid (received):	'	'
Income Taxes (net of refunds)	412	0
Interest	$135	$718