Englobal (ENGC) 10-Q 6 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 27, 2014	Nov. 06, 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	'	27,732,030
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	27-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Operating revenues	$26,927	$43,298	$80,994	$143,709
Operating costs	20,844	38,094	63,038	127,194
Gross profit	6,083	5,204	17,956	16,515
Selling, general and administrative expenses	4,000	5,203	12,365	17,782
Operating income (loss)	2,083	1	5,591	-1,267
Other income (expense):	'	'	'	'
Gain on sale of assets	0	487	0	487
Other income (expense), net	-5	7	118	-82
Interest expense, net	-37	-510	-79	-1,546
Income (loss) from continuing operations before income taxes	2,041	-15	5,630	-2,408
Provision for federal and state income taxes	231	35	412	227
Income (loss) from continuing operations	1,810	-50	5,218	-2,635
Income from discontinued operations, net of taxes	0	0	0	2,935
Net income (loss)	$1,810	($50)	$5,218	$300
Income (loss) per common share – Basic and Diluted:	'	'	'	'
Income (loss) from continuing operations (in Dollars per share)	$0.07	$0	$0.19	($0.10)
Income from discontinued operations (in Dollars per share)	$0	$0	$0	$0.11
Net income (loss) (in Dollars per share)	$0.07	$0	$0.19	$0.01
Basic and diluted weighted average shares used in computing earnings per share: (in Shares)	27,731	27,083	27,669	27,083

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Current Assets:	'	'
Cash	$5,741	$3,955
Trade receivables, net of allowances of $1,067 and $1,045	30,546	26,846
Prepaid expenses and other current assets	249	1,049
Notes receivable	2,165	1,241
Costs and estimated earnings in excess of billings on uncompleted contracts	3,527	1,206
Total Current Assets	42,228	34,297
Property and equipment, net	2,170	2,655
Goodwill	2,805	2,806
Long-term trade and notes receivable, net of current portion and allowances	3,369	4,682
Other assets	1,183	1,361
Total Assets	51,755	45,801
Current Liabilities:	'	'
Accounts payable	5,109	9,070
Accrued compensation and benefits	4,474	2,876
Billings in excess of costs and estimated earnings on uncompleted contracts	10,297	7,054
Other current liabilities	3,534	3,978
Total Current Liabilities	23,414	22,978
Long term leases	286	340
Total Liabilities	23,700	23,318
Commitments and Contingencies (Note 8)	'	'
Stockholders' Equity:	'	'
Common stock - $0.001 par value; 75,000,000 shares authorized; 27,732,030 and 27,082,861 shares outstanding and 28,713,129 and 28,063,960 shares issued at September 27, 2014 and December 28, 2013, respectively	28	28
Additional paid-in capital	39,010	38,655
Accumulated deficit	-8,551	-13,768
Treasury stock at cost - 981,099 shares at September 27, 2014 and December 28, 2013	-2,362	-2,362
Accumulated other comprehensive loss	-70	-70
Total Stockholders' Equity	28,055	22,483
Total Liabilities and Stockholders' Equity	$51,755	$45,801

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, except Share data, unless otherwise specified
Trade receivables, allowances (in Dollars)	$1,067	$1,045
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	27,732,030	27,082,861
Common stock, shares issued	28,713,129	28,063,960
Treasury stock, shares	981,099	981,099

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Cash Flows from Operating Activities:	'	'
Net income	$5,218	$300
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	1,797	1,463
Share-based compensation expense	280	94
Interest income on note receivable, net of reserve	-144	0
Gain on disposal of property, plant and equipment	0	-1,583
Gain on sales of division	0	-3,424
Changes in current assets and liabilities:	'	'
Trade accounts receivable	-3,700	4,660
Notes receivable	0	-254
Costs and estimated earnings in excess of billings on uncompleted contracts	-2,321	2,406
Prepaid expenses and other assets	688	1,783
Accounts payable	-3,427	-3,047
Accrued compensation and benefits	1,599	5,711
Billings in excess of costs and estimated earnings on uncompleted contracts	3,243	-631
Other liabilities	-78	-3,934
Net cash provided by operating activities	3,155	3,544
Cash Flows from Investing Activities:	'	'
Property and equipment acquired	-187	-74
Restricted Cash	0	6,135
Proceeds from sale of division	0	16,789
Net cash provided by (used in) investing activities	-187	22,850
Cash Flows from Financing Activities:	'	'
Borrowings on line of credit	0	139,404
Payments on line of credit	0	-165,119
Debt issuance costs	-143	'
Issuance of common stock from private placement	72	0
Payments on capitalized leases	-1,111	-108
Net cash provided by (used in) financing activities	-1,182	-25,823
Net change in cash	1,786	571
Cash, at beginning of period	3,955	738
Cash, at end of period	5,741	1,309
Cash paid during the period for:	'	'
Income taxes (net of refunds)	434	688
Interest	224	1,953
Supplemental disclosures of noncash investment and financing activities	'	'
Acceptance of notes for asset sales	0	4,896
Property and equipment purchased under capital leases	$694	$1,803

NOTE_1_BASIS_OF_PRESENTATION

NOTE 1 - BASIS OF PRESENTATION	9 Months Ended
	Sep. 27, 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 nine month periods ended September 27, 2014 and September 28, 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) and to conform continuing operations of notes receivables and long term leases to current presentation.
	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 is 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	9 Months Ended
	Sep. 27, 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 nine months ended September 28, 2013. There was no impact from discontinued operations in the three months ended September 28, 2013 or the three and nine months ended September 27, 2014.  Summarized financial information for the discontinued operations for the nine months ended September 28, 2013 is shown below (dollars in thousands):
	Revenues	$	—
	Operating Costs		—
	Operating income		—
	Selling, General & Administrative expenses		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	9 Months Ended
	Sep. 27, 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 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 its previous 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 nine months ended September 27, 2014 and the comparable period in 2013 is summarized as follows (dollars in thousands):
	2014 Continuing Operations	For the Nine Months Ended					Pro Forma
		27-Sep-14			Disposed Operations		For the Nine Months Ended
							27-Sep-14
	Operating revenues	$	80,994		$	—	$	80,994
	Operating costs		63,038			—		63,038
	Gross profit		17,956			—		17,956
	Selling, general and administrative expenses		12,365			—		12,365
	Operating income	$	5,591		$	—	$	5,591
	2013 Continuing Operations:	For the Nine Months Ended					Pro Forma
		28-Sep-13			Disposed Operations		For the Nine
							Months Ended
							28-Sep-13
	Operating revenues	$	143,709		$	79,839	$	63,870
	Operating costs		127,194			73,022		54,172
	Gross profit		16,515			6,817		9,698
	Selling, general and administrative expenses		17,782			2,826		14,956
	Operating income (loss)	$	(1,267	)	$	3,991	$	(5,258	)

NOTE_4_NOTES_RECEIVABLE

NOTE 4 - NOTES RECEIVABLE	9 Months Ended
	Sep. 27, 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 September 27, 2014 and December 28, 2013, are as follows (dollars in thousands):
		September 27,			December 28,
		2014			2013
	Aspen	$	514		$	514
	SLE		894			894
	Steele		3,374			3,243
	Furmanite		4,640			5,029
	Reserve for doubtful accounts		(3,888	)		(3,757	)
	Total notes receivable		5,534			5,923
	Less current portion (net of reserve)		(2,165	)		(1,241	)
	Notes receivable non-current	$	3,369		$	4,682
	The Aspen note bears interest at 6% per annum, and was due and payable in September 2011. The Steele note bears interest at 8% per annum and is payable in four annual installments beginning November 1, 2013. This 2013 payment was not made and the Company faces challenges in collecting the note due to the terms of a subordination agreement with Steele’s lender. 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). The Furmanite notes are two separate four year notes, respectively dated January 1, 2013 and August 30, 2013, bearing interest at 5% and 4% per annum, payable in annual installments beginning January 1, 2014 and September 1, 2014 and maturing January 2, 2017 and September 1, 2017.  The Company believes it is adequately reserved.

NOTE_5_CONTRACTS

NOTE 5 - CONTRACTS	9 Months Ended
	Sep. 27, 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 September 27, 2014 and December 28, 2013 (dollars in thousands):
		September 27,			December 28,
		2014			2013
	Costs incurred on uncompleted contracts	$	48,893		$	43,342
	Estimated earnings (losses) on uncompleted contracts		18,206			12,022
	Earned revenues		67,099			55,364
	Less: billings to date		73,869			61,212
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(6,770	)	$	(5,848	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,527		$	1,206
	Billings in excess of costs and estimated earnings on uncompleted contracts		(10,297	)		(7,054	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(6,770	)	$	(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 $2.9 million in contingency amounts as of September 27, 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. We currently have $1.1 million in deferred revenue as of September 27, 2014 compared to $0.1 million as of December 28, 2013. This deferred revenue represents work on not to exceed contracts that has been performed but has not been billed and has not been booked in revenue due to the Company’s revenue recognition policies as the work was performed outside the contracted amount without obtaining proper work order changes. It is uncertain as to whether these revenues will eventually be recognized by the Company or the proceeds collected. The costs associated with these billings have been expensed as incurred.

NOTE_6_FEDERAL_AND_STATE_INCOM

NOTE 6 - FEDERAL AND STATE INCOME TAXES	9 Months Ended
	Sep. 27, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE 6 – FEDERAL AND STATE INCOME TAXES
	The components of income tax expense for the nine months ended September 27, 2014 and September 28, 2013 were as follows (dollars in thousands):
		Nine Months Ended
		27-Sep-14			28-Sep-13
	Current	$	412		$	227
	Deferred		—			—
	Total tax expense	$	412		$	227
	Discontinued operations		—			—
	Total tax expense	$	412		$	227
	Effective tax rate		7.3	%		(9.4	)%
	The effective tax rates for the three months and nine months periods ended September 27, 2014 and September 28, 2013 were 7.3% and a negative 9.4%, respectively. The Company’s effective tax rate differs from the federal statutory income tax rate primarily due to changes in the valuation allowance placed against our deferred tax assets and state income taxes.

NOTE_7_LINE_OF_CREDIT_AND_LETT

NOTE 7 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES	9 Months Ended
	Sep. 27, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE 7 – LINE OF CREDIT AND LETTER OF CREDIT FACILITIES
	Line of Credit Facility
	On September 16, 2014, the Company entered into a three year Loan and Security Agreement (“Loan Agreement”) with Regions Bank (“Lender”) pursuant to which the Lender agreed to extend credit to the Company in the form of revolving loans of up to the lesser of $10.0 million (the "Commitment") or a defined Borrowing Base. The Loan Agreement includes a sub-facility for standby and / or trade letters of credit of up to $2.5 million. This Loan Agreement will mature on September 16, 2017. There were no loans outstanding under this Loan Agreement as of September 27, 2014.
	The Loan Agreement requires the Company to comply with various financial, affirmative and negative covenants affecting its businesses and operations, including:
	·	The Company will not be party to mergers, acquisitions, consolidations, reorganizations or similar transactions.
	·	The Company will not sell, lease, transfer or otherwise dispose of any of its properties or assets (subject to certain exceptions set forth in the Loan Agreement).
	·	The Company will not declare, pay or make any dividend or distribution on any shares of common or preferred stock or make any cash payment to repurchase or otherwise retire any common or preferred stock.
	·	The Company will maintain a fixed charge coverage ratio of not less than 1.10 to 1.00.
	·	The Company will not permit capital expenditures during any fiscal year to exceed $3.5 million.
	Any loans will bear interest at a rate per annum equal to the LIBOR Index Rate plus 2.25%.  If the loan is converted to a Base Rate Loan, then such loan will bear interest at a rate per annum equal to the Base Rate (defined as a rate per annum equal to the greatest of (a) the Federal Funds Rate in effect on such day plus 0.50%, (b) the Prime Rate in effect on such day, or (c) a per annum rate equal to LIBOR determined with respect to an interest period of one month plus 1.00%) plus 1.25%.
	Also on September 16, 2014, the Company terminated its previous credit facility with PNC Bank. There were no loans outstanding under that facility on that date.  See “Note 9 - Credit Facilities” of our 2013 Annual Report on Form 10-K for a description of the material terms of the PNC credit facility.

NOTE_8_COMMITMENTS_AND_CONTING

NOTE 8 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 8 – 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.
	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, all with standard self-insured retentions/deductibles. The Company also provides health insurance to its employees (including vision and dental), and is partially self-funded for these claims. Provisions for expected future payments are accrued based on the Company's experience, and specific stop loss levels provide protection for the Company. The Company believes it has adequate reserves for the self-funded portion of its insurance policies. The Company is not aware of any material litigation or claims that are not covered by these policies or which are likely to materially exceed the Company’s insurance limits.

NOTE_9_SEGMENT_INFORMATION

NOTE 9 - SEGMENT INFORMATION	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	NOTE 9 – 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 energy 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  distributed control, instrumentation and process analytical systems to the energy industry 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 nine months ended September 27, 2014 and September 28, 2013 along with total assets by segment is as follows (dollars in thousands):
	For the nine months ended September 27, 2014:	EPCM		EPCM		Automation		Corporate			Consolidated
		Operations
		Sold
	Revenue	$	—	$	37,742	$	43,252	$	—		$	80,994
	Gross profit		—		6,268		11,688		—			17,956
	SG&A		—		2,883		2,170		7,312			12,365
	Operating income (loss)		—		3,385		9,518		(7,312	)		5,591
	Other income											118
	Interest expense, net											(79	)
	Tax expense											(412	)
	Net income										$	5,218
	For the nine months ended September 28, 2013:	EPCM
		Operations		EPCM		Automation		Corporate			Consolidated
		Sold
	Revenue	$	79,839	$	32,526	$	31,344	$	—		$	143,709
	Gross profit		6,817		3,964		5,734		—			16,515
	SG&A		2,826		2,532		2,900		9,524			17,782
	Operating income (loss)		3,991		1,432		2,834		(9,524	)		(1,267	)
	Other income (loss)											405
	Interest expense, net											(1,546	)
	Tax benefit											(227	)
	Discontinued operations - net of taxes											2,935
	Net income										$	300
	Total Assets by Segment	As of		As of
		27-Sep-14		28-Dec-13
	EPCM	$	12,478	$	12,311
	Automation		27,534		23,029
	Corporate		11,743		10,461
	Consolidated	$	51,755	$	45,801

NOTE_2_DISCONTINUED_OPERATIONS1

NOTE 2 - DISCONTINUED OPERATIONS (Tables) (Field Solutions [Member])	9 Months Ended
	Sep. 27, 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 nine months ended September 28, 2013 is shown below (dollars in thousands):
	Revenues	$	—
	Operating Costs		—
	Operating income		—
	Selling, General & Administrative expenses		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])	9 Months Ended
	Sep. 27, 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 nine months ended September 27, 2014 and the comparable period in 2013 is summarized as follows (dollars in thousands):
	2014 Continuing Operations	For the Nine Months Ended					Pro Forma
		27-Sep-14			Disposed Operations		For the Nine Months Ended
							27-Sep-14
	Operating revenues	$	80,994		$	—	$	80,994
	Operating costs		63,038			—		63,038
	Gross profit		17,956			—		17,956
	Selling, general and administrative expenses		12,365			—		12,365
	Operating income	$	5,591		$	—	$	5,591
	2013 Continuing Operations:	For the Nine Months Ended					Pro Forma
		28-Sep-13			Disposed Operations		For the Nine
							Months Ended
							28-Sep-13
	Operating revenues	$	143,709		$	79,839	$	63,870
	Operating costs		127,194			73,022		54,172
	Gross profit		16,515			6,817		9,698
	Selling, general and administrative expenses		17,782			2,826		14,956
	Operating income (loss)	$	(1,267	)	$	3,991	$	(5,258	)

NOTE_4_NOTES_RECEIVABLE_Tables

NOTE 4 - NOTES RECEIVABLE (Tables)	9 Months Ended
	Sep. 27, 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 September 27, 2014 and December 28, 2013, are as follows (dollars in thousands):
		September 27,			December 28,
		2014			2013
	Aspen	$	514		$	514
	SLE		894			894
	Steele		3,374			3,243
	Furmanite		4,640			5,029
	Reserve for doubtful accounts		(3,888	)		(3,757	)
	Total notes receivable		5,534			5,923
	Less current portion (net of reserve)		(2,165	)		(1,241	)
	Notes receivable non-current	$	3,369		$	4,682

NOTE_5_CONTRACTS_Tables

NOTE 5 - CONTRACTS (Tables)	9 Months Ended
	Sep. 27, 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 September 27, 2014 and December 28, 2013 (dollars in thousands):
		September 27,			December 28,
		2014			2013
	Costs incurred on uncompleted contracts	$	48,893		$	43,342
	Estimated earnings (losses) on uncompleted contracts		18,206			12,022
	Earned revenues		67,099			55,364
	Less: billings to date		73,869			61,212
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(6,770	)	$	(5,848	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,527		$	1,206
	Billings in excess of costs and estimated earnings on uncompleted contracts		(10,297	)		(7,054	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(6,770	)	$	(5,848	)

NOTE_6_FEDERAL_AND_STATE_INCOM1

NOTE 6 - FEDERAL AND STATE INCOME TAXES (Tables)	9 Months Ended
	Sep. 27, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'The components of income tax expense for the nine months ended September 27, 2014 and September 28, 2013 were as follows (dollars in thousands):
		Nine Months Ended
		27-Sep-14			28-Sep-13
	Current	$	412		$	227
	Deferred		—			—
	Total tax expense	$	412		$	227
	Discontinued operations		—			—
	Total tax expense	$	412		$	227
	Effective tax rate		7.3	%		(9.4	)%

NOTE_9_SEGMENT_INFORMATION_Tab

NOTE 9 - SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 27, 2014
NOTE 9 - SEGMENT INFORMATION (Tables) [Line Items]	'
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	'Segment information for the nine months ended September 27, 2014 and September 28, 2013 along with total assets by segment is as follows (dollars in thousands):
	For the nine months ended September 27, 2014:	EPCM		EPCM		Automation		Corporate			Consolidated
		Operations
		Sold
	Revenue	$	—	$	37,742	$	43,252	$	—		$	80,994
	Gross profit		—		6,268		11,688		—			17,956
	SG&A		—		2,883		2,170		7,312			12,365
	Operating income (loss)		—		3,385		9,518		(7,312	)		5,591
	Other income											118
	Interest expense, net											(79	)
	Tax expense											(412	)
	Net income										$	5,218
	For the nine months ended September 28, 2013:	EPCM
		Operations		EPCM		Automation		Corporate			Consolidated
		Sold
	Revenue	$	79,839	$	32,526	$	31,344	$	—		$	143,709
	Gross profit		6,817		3,964		5,734		—			16,515
	SG&A		2,826		2,532		2,900		9,524			17,782
	Operating income (loss)		3,991		1,432		2,834		(9,524	)		(1,267	)
	Other income (loss)											405
	Interest expense, net											(1,546	)
	Tax benefit											(227	)
	Discontinued operations - net of taxes											2,935
	Net income										$	300
Total Assets by Segment [Member]	'
NOTE 9 - SEGMENT INFORMATION (Tables) [Line Items]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
	Total Assets by Segment	As of		As of
		27-Sep-14		28-Dec-13
	EPCM	$	12,478	$	12,311
	Automation		27,534		23,029
	Corporate		11,743		10,461
	Consolidated	$	51,755	$	45,801

NOTE_2_DISCONTINUED_OPERATIONS2

NOTE 2 - DISCONTINUED OPERATIONS (Details) - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Abstract]	'	'
Revenues	'	$0
Operating Costs	'	0
Operating income	'	0
Selling, General & Administrative expenses	'	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]	'	'
Financing Receivable, Gross	'	$3,000,000
Proceeds from Divestiture of Businesses, Net of Cash Divested	18,000,000	'
Proceeds from Divestiture of Businesses	15,000,000	'
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		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Operating revenues	$26,927	$43,298	$80,994	$143,709
Operating costs	20,844	38,094	63,038	127,194
Gross profit	6,083	5,204	17,956	16,515
Selling, general and administrative expenses	4,000	5,203	12,365	17,782
Operating income (loss)	2,083	1	5,591	-1,267
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	79,839
Operating costs	'	'	0	73,022
Gross profit	'	'	0	6,817
Selling, general and administrative expenses	'	'	0	2,826
Operating income (loss)	'	'	0	3,991
Golf Coast Engineering [Member] | Pro Forma [Member]	'	'	'	'
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]	'	'	'	'
Operating revenues	'	'	80,994	63,870
Operating costs	'	'	63,038	54,172
Gross profit	'	'	17,956	9,698
Selling, general and administrative expenses	'	'	12,365	14,956
Operating income (loss)	'	'	$5,591	($5,258)

NOTE_4_NOTES_RECEIVABLE_Detail

NOTE 4 - NOTES RECEIVABLE (Details) (Notes Receivable [Member])	9 Months Ended		0 Months Ended
	Sep. 27, 2014	Sep. 27, 2014	Aug. 30, 2013	Jan. 01, 2013
	Aspen [Member]	Steele & Company, LP [Member]	Furmanite Corporation [Member]	Furmanite Corporation [Member]
NOTE 4 - NOTES RECEIVABLE (Details) [Line Items]	'	'	'	'
Note Receivable, Maturity Date, Description	'September 2011	'	'September 1, 2017	'January 2, 2017
Note Receivable, Interest Rate	6.00%	8.00%	4.00%	5.00%
Receivable, Term of Note Receivable	'	'4 years	'	'4 years

NOTE_4_NOTES_RECEIVABLE_Detail1

NOTE 4 - NOTES RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Reserve for doubtful accounts	($3,888)	($3,757)
Total notes receivable	5,534	5,923
Less current portion (net of reserve)	-2,165	-1,241
Notes receivable non-current	3,369	4,682
Gulf Coast Engineering and In-Plant Operations [Member] | Furmanite Corporation [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Notes Receivable	4,640	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	$3,374	$3,243

NOTE_5_CONTRACTS_Details

NOTE 5 - CONTRACTS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 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 $2.9 million in contingency amounts as of September 27, 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	$2.90	$3.60
Deferred Revenue, Current	$1.10	$0.10

NOTE_5_CONTRACTS_Details_Costs

NOTE 5 - CONTRACTS (Details) - Costs in Excess of Billings and Billings in Excess of Costs (USD $)	Sep. 27, 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	$48,893	$43,342
Estimated earnings (losses) on uncompleted contracts	18,206	12,022
Earned revenues	67,099	55,364
Less: billings to date	73,869	61,212
Net costs and estimated earnings in excess of billings on uncompleted contracts	-6,770	-5,848
Costs and estimated earnings in excess of billings on uncompleted contracts	3,527	1,206
Billings in excess of costs and estimated earnings on uncompleted contracts	($10,297)	($7,054)

NOTE_6_FEDERAL_AND_STATE_INCOM2

NOTE 6 - FEDERAL AND STATE INCOME TAXES (Details)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective Income Tax Rate Reconciliation, Percent	7.30%	-9.40%	7.30%	-9.40%

NOTE_6_FEDERAL_AND_STATE_INCOM3

NOTE 6 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Schedule of Components of Income Tax Expense [Abstract]	'	'	'	'
Current	'	'	$412	$227
Deferred	'	'	0	0
Total tax expense	231	35	412	227
Discontinued operations	'	'	0	0
Total tax expense	'	'	$412	$227
Effective tax rate	7.30%	-9.40%	7.30%	-9.40%

NOTE_7_LINE_OF_CREDIT_AND_LETT1

NOTE 7 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) (Line of Credit [Member], USD $)	0 Months Ended
In Millions, unless otherwise specified	Sep. 16, 2014
NOTE 7 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]	'
Line of Credit Facility, Expiration Period	'3 years
Line of Credit Facility, Description	'revolving loans of up to the lesser of $10.0 million (the "Commitment") or a defined Borrowing Base.
Line of Credit Facility, Expiration Date	16-Sep-17
Line of Credit Facility, Covenant Terms	'·   The Company will not be party to mergers, acquisitions, consolidations, reorganizations or similar transactions.·   The Company will not sell, lease, transfer or otherwise dispose of any of its properties or assets (subject to certain exceptions set forth in the Loan Agreement).·   The Company will not declare, pay or make any dividend or distribution on any shares of common or preferred stock or make any cash payment to repurchase or otherwise retire any common or preferred stock.·   The Company will maintain a fixed charge coverage ratio of not less than 1.10 to 1.00.·   The Company will not permit capital expenditures during any fiscal year to exceed $3.5 million.
Line of Credit Facility, Interest Rate Description	'If the loan is converted to a Base Rate Loan, then such loan will bear interest at a rate per annum equal to the Base Rate (defined as a rate per annum equal to the greatest of (a) the Federal Funds Rate in effect on such day plus 0.50%, (b) the Prime Rate in effect on such day, or (c) a per annum rate equal to LIBOR determined with respect to an interest period of one month plus 1.00%) plus 1.25%.
London Interbank Offered Rate (LIBOR) [Member]	'
NOTE 7 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.25%
Maximum [Member]	'
NOTE 7 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	10
Pledged Financial Instruments, Not Separately Reported, Securities for Letter of Credit Facilities	2.5

NOTE_9_SEGMENT_INFORMATION_Det

NOTE 9 - SEGMENT INFORMATION (Details) - Schedule of Operating Profit (Loss) by Segment Information (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'
Revenue	$26,927	$43,298	$80,994	$143,709
Gross profit	6,083	5,204	17,956	16,515
SG&A	4,000	5,203	12,365	17,782
Operating income (loss)	2,083	1	5,591	-1,267
Other income (expense)	'	'	118	405
Interest expense, net	-37	-510	-79	-1,546
Tax expense (benefit)	-231	-35	-412	-227
Discontinued operations - net of taxes	0	0	0	2,935
Net income	'	'	5,218	300
EPCM Operations Sold Segment [Member]	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'
Revenue	'	'	0	79,839
Gross profit	'	'	0	6,817
SG&A	'	'	0	2,826
Operating income (loss)	'	'	0	3,991
EPCM Segment [Member]	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'
Revenue	'	'	37,742	32,526
Gross profit	'	'	6,268	3,964
SG&A	'	'	2,883	2,532
Operating income (loss)	'	'	3,385	1,432
Automation Segment [Member]	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'
Revenue	'	'	43,252	31,344
Gross profit	'	'	11,688	5,734
SG&A	'	'	2,170	2,900
Operating income (loss)	'	'	9,518	2,834
Corporate Segment [Member]	'	'	'	'
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	'	'	'	'
Revenue	'	'	0	0
Gross profit	'	'	0	0
SG&A	'	'	7,312	9,524
Operating income (loss)	'	'	($7,312)	($9,524)

NOTE_9_SEGMENT_INFORMATION_Det1

NOTE 9 - SEGMENT INFORMATION (Details) - Schedule of Assets by Segment Information (USD $)	Sep. 27, 2014	Dec. 28, 2013
In Thousands, unless otherwise specified
Segment Reporting Information [Line Items]	'	'
Total Assets	$51,755	$45,801
EPCM Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	12,478	12,311
Automation Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	27,534	23,029
Corporate Segment [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Total Assets	$11,743	$10,461