Englobal (ENGC) 10-Q 7 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 28, 2015	6-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	ENGlobal Corporation
Document Type	10-Q
Current Fiscal Year End Date	-14
Entity Common Stock, Shares Outstanding		28,002,830
Amendment Flag	FALSE
Entity Central Index Key	933738
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-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Operating revenues	$23,102	$26,898
Operating costs	18,980	20,814
Gross profit	4,122	6,084
Selling, general and administrative expenses	4,004	4,119
Operating income (loss)	118	1,965
Other income (expense):
Other income (expense), net	619	-41
Interest expense, net	-22	-32
Income (loss) from operations before income taxes	715	1,892
Provision (benefit) for federal and state income taxes	92	75
Net income	$623	$1,817
Basic and diluted Income (loss) per common share: (in Dollars per share)	$0.02	$0.07
Weighted average shares used in computing earnings per share:
Basic (in Shares)	27,882	27,083
Diluted (in Shares)	27,882	27,177

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Current Assets:
Cash and cash equivalents	$6,029	$6,213
Trade receivables, net of allowances of $1,166 and $1,184	27,506	30,026
Prepaid expenses and other current assets	744	898
Notes receivable	5,100	2,165
Costs and estimated earnings in excess of billings on uncompleted contracts	3,806	3,546
Total Current Assets	43,185	42,848
Property and equipment, net	2,051	2,074
Goodwill	2,806	2,806
Long-term trade and notes receivable, net of current portion and allowances	0	2,964
Other assets	841	964
Total Assets	48,883	51,656
Current Liabilities:
Accounts payable	4,198	5,855
Accrued compensation and benefits	4,062	3,637
Billings in excess of costs and estimated earnings on uncompleted contracts	8,327	9,832
Other current liabilities	2,193	3,084
Total Current Liabilities	18,780	22,408
Long Term Leases	324	216
Total Liabilities	19,104	22,624
Commitments and Contingencies (Note 7)
Stockholders' Equity:
Common stock - $0.001 par value; 75,000,000 shares authorized; 28,021,130 and 27,732,030 shares outstanding and 29,002,229 and 28,713,129 shares issued at March 28, 2015 and December 27, 2014, respectively	28	28
Additional paid-in capital	39,228	39,103
Accumulated deficit	-7,115	-7,737
Treasury stock at cost - 981,099 shares at March 28, 2015 and December 27, 2014	-2,362	-2,362
Total Stockholders' Equity	29,779	29,032
Total Liabilities and Stockholders' Equity	$48,883	$51,656

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, except Share data, unless otherwise specified
Trade receivables, allowances (in Dollars)	$1,166	$1,184
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	28,021,130	27,732,030
Common stock, shares issued	29,002,229	28,713,129
Treasury stock, shares	981,099	981,099

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Cash Flows from Operating Activities:
Net income	$623	$1,817
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	436	598
Share-based compensation expense	125	92
Non cash change in note receivable	-635	-49
Changes in current assets and liabilities, net of acquisitions:
Trade accounts receivable	2,520	-566
Costs and estimated earnings in excess of billings on uncompleted contracts	-260	-897
Prepaid expenses and other assets	164	349
Accounts payable	-1,658	1,894
Accrued compensation and benefits	425	1,458
Billings in excess of costs and estimated earnings on uncompleted contracts	-1,506	-2,092
Income taxes payable	-78	0
Other, net	-856	-549
Net cash provided by (used in) operating activities	-700	2,055
Cash Flows from Investing Activities:
Proceeds from notes receivable	983	0
Property and equipment acquired	-313	-60
Net cash provided by (used in) investing activities	670	-60
Cash Flows from Financing Activities:
Debt issuance costs	-4	0
Payments on capitalized leases	-150	-420
Net cash used in financing activities	-154	-420
Net change in cash	-184	1,575
Cash and cash equivalents, at beginning of period	6,213	3,955
Cash and cash equivalents, at end of period	6,029	5,530
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	58	76
Cash paid during the period for income taxes (net of refunds)	170	0
Supplemental disclosure of noncash investing activities:
Property and equipment purchased through capital lease assignment	$168	$0

NOTE_1_BASIS_OF_PRESENTATION

NOTE 1 - BASIS OF PRESENTATION	3 Months Ended
	Mar. 28, 2015
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 month periods ended March 28, 2015 and March 29, 2014, 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 27, 2014, 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 27, 2014, included in the Company's 2014 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.
	A summary of our critical accounting policies is disclosed in Note 2 to the consolidated financial statements included in our 2014 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 2014 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_NOTES_RECEIVABLE

NOTE 2 - NOTES RECEIVABLE	3 Months Ended
	Mar. 28, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 2 – NOTES RECEIVABLE
	The components of short term and long term notes receivable as of March 28, 2015 and December 27, 2014 are as follows (dollars in thousands):
		March 28,			December 27, 2014
		2015
	Aspen	$	514		$	514
	SLE		—			448
	Steele		1,500			3,365
	Furmanite		3,600			4,704
	Reserve		(514	)		(3,902	)
	Total notes receivable		5,100			5,129
	Less current portion (net of reserve)		(5,100	)		(2,165	)
	Notes receivable non-current	$	—		$	2,964
	The Aspen note bears interest at 6% per annum, was due and payable in September 2011, and is fully reserved. The SLE matter was settled in December 2014 and the related note was paid off in January 2015. The Steele note was fully reserved at December 2014. At March 28, 2015, the note was adjusted to its net realizable value and the reserve was eliminated. The note was subsequently collected in our second fiscal quarter on March 30, 2015.
	The Furmanite notes are two separate four year notes (“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. On April 21, 2015, the Company and Furmanite finalized a closing working capital adjustment on the 2013 sale of ENGlobal’s Gulf Coast Operations to Furmanite. In connection with the final resolution, ENGlobal agreed to retain certain lease obligations which were originally assigned to Furmanite as part of the 2013 sale and Furmanite agreed to pay ENGlobal $3.6 million to fully extinguish the Four Year Notes, accrued interest, and related Furmanite parent company guarantees. The Four Year Notes were not reserved at December 2014 and were adjusted to their net realizable value at March 28, 2015. The Four Year Notes were subsequently collected in April 2015.

NOTE_3_CONTRACTS

NOTE 3 - CONTRACTS	3 Months Ended
	Mar. 28, 2015
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	NOTE 3 – CONTRACTS
	Costs, estimated earnings and billings on uncompleted contracts consisted of the following at March 28, 2015 and December 27, 2014:
		March 28,			December 27,
		2015			2014
		(dollars in thousands)
	Costs incurred on uncompleted contracts	$	49,834		$	52,103
	Estimated earnings (losses) on uncompleted contracts		18,793			19,543
	Earned revenues		68,627			71,646
	Less: billings to date		73,148			77,932
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(4,521	)	$	(6,286	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,806		$	3,546
	Billings in excess of costs and estimated earnings on uncompleted contracts		(8,327	)		(9,832	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(4,521	)	$	(6,286	)
	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 $2.5 million in contingency amounts as of March 28, 2015 compared to $2.9 million as of December 27, 2014. 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 $0.8 million of revenue deferred as of March 28, 2015 compared to $0.3 million as of December 27, 2014.

NOTE_4_LINE_OF_CREDIT_AND_LETT

NOTE 4 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES	3 Months Ended
	Mar. 28, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 4 – 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 the Borrowing Base (as defined in the Loan Agreement). The Loan Agreement includes a sub-facility for standby and / or trade letters of credit up to an amount not to exceed $2.5 million. On April 16, 2015, the Company entered into the First Amendment to the Loan Agreement with the Lender in order to, among other things, permit the Company to repurchase up to $2 million of the Company’s common stock pursuant to the Company’s announced stock repurchase program.  See “Note 8 – Credit Facilities” of our 2014 Annual Report on Form 10-K for a description of the material terms of the Loan Agreement and our Current Report on Form 8-K filed with the SEC on April 21, 2015 for a description of the material terms of the First Amendment to the Loan Agreement.  There were no loans outstanding under, and the Company was in compliance with all of the material covenants of, the Loan Agreement as of March 28, 2015.

NOTE_5_SEGMENT_INFORMATION

NOTE 5 - SEGMENT INFORMATION	3 Months Ended
	Mar. 28, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 5 – 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 energy industry throughout the United States. The EPCM segment includes the government services group, which provides engineering, design, installation and operation and maintenance of various government, public sector and international facilities. The Automation segment provides services related to the design, fabrication and implementation of process distributed control and analyzer systems, advanced automation, information technology and electrical projects primarily to the upstream and downstream sectors throughout the United States as well as a specific project in Central Asia.
	Revenues, operating income, and identifiable assets 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, safety, human resources and information technology that are not specifically identifiable with the segments.
	Segment information for the three months ended March 28, 2015 and March 29, 2014 is as follows (dollars in thousands):
	For the three months ended March 28, 2015:	EPCM		Automation		Corporate			Consolidated
	Revenue	$	13,298	$	9,804	$	—		$	23,102
	Gross profit		2,058		2,064		—			4,122
	SG&A		724		706		2,574			4,004
	Operating income (loss)		1,334		1,358		(2,574	)		118
	Other income									619
	Interest expense, net									(22	)
	Tax expense									(92	)
	Net income								$	623
	For the three months ended March 29, 2014:	EPCM		Automation		Corporate			Consolidated
	Revenue	$	12,763	$	14,135	$	—		$	26,898
	Gross profit		2,344		3,740		—			6,084
	SG&A		1,051		698		2,370			4,119
	Operating income (loss)		1,293		3,042		(2,370	)		1,965
	Other expense									(41	)
	Interest expense, net									(32	)
	Tax expense									(75	)
	Net income								$	1,817
		As of March 28,		As of December 27,
	Total Assets by Segment	2015		2014
		(dollars in thousands)
	EPCM	$	11,850	$	12,172
	Automation		24,101		26,690
	Corporate		12,932		12,794
	Consolidated	$	48,883	$	51,656

NOTE_6_FEDERAL_AND_STATE_INCOM

NOTE 6 - FEDERAL AND STATE INCOME TAXES	3 Months Ended
	Mar. 28, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 6 – FEDERAL AND STATE INCOME TAXES
	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. The components of income tax expense for the three months ended March 28, 2015 and March 29, 2014 were all current income tax and did not include any deferred income tax, due to our valuation allowance on our deferred tax assets.

NOTE_7_COMMITMENTS_AND_CONTING

NOTE 7 - COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 28, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 7 – 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. Management is not aware of any pending or threatened lawsuits or proceedings that are expected to have a material effect on the Company’s financial position, results of operations or liquidity.
	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.  (See “Note 15 – Commitments and Contingencies” in our 2014 Annual Report on Form 10-K for additional information on our commitments and contingencies).

NOTE_8_SUBSEQUENT_EVENTS

NOTE 8 - SUBSEQUENT EVENTS	3 Months Ended
	Mar. 28, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 8 – SUBSEQUENT EVENTS
	On April 16, 2015, the Company entered into the First Amendment to the Loan Agreement with the Lender in order to, among other things, permit the Company to repurchase up to $2 million of the Company’s common stock, subject to certain conditions.  On April 21, 2015, the Company announced that its Board of Directors authorized the repurchase of up to $2 million of the Company’s common stock from time to time through open market or privately negotiated transactions, based on prevailing market conditions. The Company is not obligated to repurchase any dollar amount or specific number of shares of common stock under the repurchase program, which may be suspended or discontinued at any time.
	On April 21, 2015, the Company and Furmanite finalized a closing working capital adjustment on the 2013 sale of ENGlobal’s Gulf Coast Operations to Furmanite. In connection with the final resolution, ENGlobal agreed to retain certain lease obligations which were originally assigned to Furmanite as part of the 2013 sale and Furmanite agreed to pay ENGlobal $3.6 million to fully extinguish the Four Year Notes, accrued interest, and related Furmanite parent company guarantees. See Note 2 – Notes Receivable.

NOTE_2_NOTES_RECEIVABLE_Tables

NOTE 2 - NOTES RECEIVABLE (Tables) (Notes Receivable [Member])	3 Months Ended
	Mar. 28, 2015
Notes Receivable [Member]
NOTE 2 - NOTES RECEIVABLE (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The components of short term and long term notes receivable as of March 28, 2015 and December 27, 2014 are as follows (dollars in thousands):
		March 28,			December 27, 2014
		2015
	Aspen	$	514		$	514
	SLE		—			448
	Steele		1,500			3,365
	Furmanite		3,600			4,704
	Reserve		(514	)		(3,902	)
	Total notes receivable		5,100			5,129
	Less current portion (net of reserve)		(5,100	)		(2,165	)
	Notes receivable non-current	$	—		$	2,964

NOTE_3_CONTRACTS_Tables

NOTE 3 - CONTRACTS (Tables)	3 Months Ended
	Mar. 28, 2015
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 March 28, 2015 and December 27, 2014:
		March 28,			December 27,
		2015			2014
		(dollars in thousands)
	Costs incurred on uncompleted contracts	$	49,834		$	52,103
	Estimated earnings (losses) on uncompleted contracts		18,793			19,543
	Earned revenues		68,627			71,646
	Less: billings to date		73,148			77,932
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(4,521	)	$	(6,286	)
	Costs and estimated earnings in excess of billings on uncompleted contracts	$	3,806		$	3,546
	Billings in excess of costs and estimated earnings on uncompleted contracts		(8,327	)		(9,832	)
	Net costs and estimated earnings in excess of billings on uncompleted contracts	$	(4,521	)	$	(6,286	)

NOTE_5_SEGMENT_INFORMATION_Tab

NOTE 5 - SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 28, 2015
Segment Reporting [Abstract]
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Segment information for the three months ended March 28, 2015 and March 29, 2014 is as follows (dollars in thousands):
	For the three months ended March 28, 2015:	EPCM		Automation		Corporate			Consolidated
	Revenue	$	13,298	$	9,804	$	—		$	23,102
	Gross profit		2,058		2,064		—			4,122
	SG&A		724		706		2,574			4,004
	Operating income (loss)		1,334		1,358		(2,574	)		118
	Other income									619
	Interest expense, net									(22	)
	Tax expense									(92	)
	Net income								$	623
	For the three months ended March 29, 2014:	EPCM		Automation		Corporate			Consolidated
	Revenue	$	12,763	$	14,135	$	—		$	26,898
	Gross profit		2,344		3,740		—			6,084
	SG&A		1,051		698		2,370			4,119
	Operating income (loss)		1,293		3,042		(2,370	)		1,965
	Other expense									(41	)
	Interest expense, net									(32	)
	Tax expense									(75	)
	Net income								$	1,817
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Segment information for the three months ended March 28, 2015 and March 29, 2014 is as follows (dollars in thousands):
		As of March 28,		As of December 27,
	Total Assets by Segment	2015		2014
		(dollars in thousands)
	EPCM	$	11,850	$	12,172
	Automation		24,101		26,690
	Corporate		12,932		12,794
	Consolidated	$	48,883	$	51,656

NOTE_2_NOTES_RECEIVABLE_Detail

NOTE 2 - NOTES RECEIVABLE (Details) (USD $)	3 Months Ended		0 Months Ended	12 Months Ended	0 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014	Apr. 21, 2015	Dec. 27, 2014	Aug. 30, 2013	Jan. 01, 2013
NOTE 2 - NOTES RECEIVABLE (Details) [Line Items]
Proceeds from Collection of Notes Receivable	$983	$0
Notes Receivable [Member] | Subsequent Event [Member] | Furmanite Corporation [Member]
NOTE 2 - NOTES RECEIVABLE (Details) [Line Items]
Proceeds from Collection of Notes Receivable			$3,600
Notes Receivable [Member] | Aspen [Member]
NOTE 2 - NOTES RECEIVABLE (Details) [Line Items]
Note Receivable, Interest Rate				6.00%
Note Receivable, Maturity Date, Description				Sep-11
Notes Receivable [Member] | Furmanite Corporation [Member]
NOTE 2 - NOTES RECEIVABLE (Details) [Line Items]
Note Receivable, Interest Rate					4.00%	5.00%
Note Receivable, Maturity Date, Description					1-Sep-17	2-Jan-17
Receivable, Term of Note Receivable					4 years	4 years

NOTE_2_NOTES_RECEIVABLE_Detail1

NOTE 2 - NOTES RECEIVABLE (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserve	($514)	($3,902)
Total notes receivable	5,100	5,129
Less current portion (net of reserve)	-5,100	-2,165
Notes receivable non-current	0	2,964
Gulf Coast Engineering and In-Plant Operations [Member] | Furmanite Corporation [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	3,600	4,704
Aspen [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	514	514
South Louisiana Ethanol, LLC [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	0	448
Steele & Company, LP [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	$1,500	$3,365

NOTE_3_CONTRACTS_Details

NOTE 3 - CONTRACTS (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2015	Dec. 27, 2014
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.
Loss Contingency Accrual	$2.50	$2.90
Deferred Revenue, Current	$0.80	$0.30

NOTE_3_CONTRACTS_Details_Costs

NOTE 3 - CONTRACTS (Details) - Costs in Excess of Billings and Billings in Excess of Costs (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Costs in Excess of Billings and Billings in Excess of Costs [Abstract]
Costs incurred on uncompleted contracts	$49,834	$52,103
Estimated earnings (losses) on uncompleted contracts	18,793	19,543
Earned revenues	68,627	71,646
Less: billings to date	73,148	77,932
Net costs and estimated earnings in excess of billings on uncompleted contracts	-4,521	-6,286
Costs and estimated earnings in excess of billings on uncompleted contracts	3,806	3,546
Billings in excess of costs and estimated earnings on uncompleted contracts	($8,327)	($9,832)

NOTE_4_LINE_OF_CREDIT_AND_LETT1

NOTE 4 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) (Line of Credit [Member], USD $)	0 Months Ended	3 Months Ended
In Millions, unless otherwise specified	Sep. 16, 2014	Mar. 28, 2015	Apr. 16, 2015
NOTE 4 - 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 the Borrowing Base (as defined in the Loan Agreement).
Line of Credit Facility, Covenant Terms		Company was in compliance with all of the material covenants of, the Loan Agreement
Subsequent Event [Member] | Maximum [Member]
NOTE 4 - LINE OF CREDIT AND LETTER OF CREDIT FACILITIES (Details) [Line Items]
Stock Repurchase Program, Authorized Amount			$2
Maximum [Member]
NOTE 4 - 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_5_SEGMENT_INFORMATION_Det

NOTE 5 - SEGMENT INFORMATION (Details) - Schedule of Reconciliation of Operating Profit (Loss) from Segments to Consolidated (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2015	Mar. 29, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	$23,102	$26,898
Gross profit	4,122	6,084
SG&A	4,004	4,119
Operating income (loss)	118	1,965
Other income (expense)	619	-41
Interest expense, net	-22	-32
Tax expense	-92	-75
Net income	623	1,817
Engineering and Construction [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	13,298	12,763
Gross profit	2,058	2,344
SG&A	724	1,051
Operating income (loss)	1,334	1,293
Automation Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	9,804	14,135
Gross profit	2,064	3,740
SG&A	706	698
Operating income (loss)	1,358	3,042
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	2,574	2,370
Operating income (loss)	($2,574)	($2,370)

NOTE_5_SEGMENT_INFORMATION_Det1

NOTE 5 - SEGMENT INFORMATION (Details) - Schedule of Segment Reporting Information, by Segment (USD $)	Mar. 28, 2015	Dec. 27, 2014
In Thousands, unless otherwise specified
Segment Reporting Information [Line Items]
Total Assets	$48,883	$51,656
Engineering and Construction [Member]
Segment Reporting Information [Line Items]
Total Assets	11,850	12,172
Automation Segment [Member]
Segment Reporting Information [Line Items]
Total Assets	24,101	26,690
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Total Assets	$12,932	$12,794

NOTE_8_SUBSEQUENT_EVENTS_Detai

NOTE 8 - SUBSEQUENT EVENTS (Details) (USD $)	3 Months Ended		0 Months Ended
	Mar. 28, 2015	Mar. 29, 2014	Apr. 21, 2015	Apr. 16, 2015
NOTE 8 - SUBSEQUENT EVENTS (Details) [Line Items]
Proceeds from Collection of Notes Receivable	$983,000	$0
Notes Receivable [Member] | Subsequent Event [Member] | Furmanite Corporation [Member]
NOTE 8 - SUBSEQUENT EVENTS (Details) [Line Items]
Proceeds from Collection of Notes Receivable			3,600,000
Subsequent Event [Member] | Line of Credit [Member] | Maximum [Member]
NOTE 8 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Repurchased, Shares Authorized, Value				$2,000,000