Englobal (ENGC) 10-K 3 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 26, 2015	Feb. 28, 2016	Jun. 26, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	ENGlobal Corporation
Document Type	10-K
Current Fiscal Year End Date	--12-27
Entity Common Stock, Shares Outstanding		27,849,943
Entity Public Float			$ 17,657,221
Amendment Flag	false
Entity Central Index Key	933,738
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	Dec. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Current Assets:
Cash and cash equivalents	$ 7,806	$ 6,213
Trade receivables, net of allowances of $1,150 and $1,184	24,097	30,026
Prepaid expenses and other current assets	1,308	898
Notes receivable	151	2,165
Costs and estimated earnings in excess of billings on uncompleted contracts	4,062	3,546
Total Current Assets	37,424	42,848
Property and Equipment, net	2,145	2,074
Goodwill	2,806	2,806
Deferred tax asset	9,137	0
Long-term Trade and Notes Receivable, net of current portion and allowances	0	2,964
Other Assets	688	964
Total Assets	52,200	51,656
Current Liabilities:
Accounts payable	3,182	5,855
Accrued compensation and benefits	3,086	3,637
Billings in excess of costs and estimated earnings on uncompleted contracts	3,912	9,832
Other current liabilities	1,690	3,084
Total Current Liabilities	11,870	22,408
Long-term Leases	318	216
Total Liabilities	$ 12,188	$ 22,624
Commitments and Contingencies (Notes 7 and 14)
Stockholders' Equity:
Common stock - $0.001 par value; 75,000,000 shares authorized; 28,058,513 and 27,732,030 shares outstanding and 28,058,513 and 28,713,129 shares issued at December 26, 2015 and December 27, 2014	$ 28	$ 28
Additional paid-in capital	37,185	39,103
Accumulated earnings (deficit)	2,799	(7,737)
Treasury stock at cost - 0 and 981,099 shares at December 26, 2015 and December 27, 2014	0	(2,362)
Total Stockholders’ Equity	40,012	29,032
Total Liabilities and Stockholders’ Equity	$ 52,200	$ 51,656

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Trade receivables, allowances (in Dollars)	$ 1,150	$ 1,184
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares outstanding	28,058,513	27,732,030
Common stock, shares issued	28,058,513	28,713,129
Treasury stock, shares	0	981,099

CONSOLIDATED INCOME STATEMENTS

CONSOLIDATED INCOME STATEMENTS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Operating revenues	$ 79,605	$ 107,900
Operating costs	63,337	84,452
Gross profit	16,268	23,448
Operating costs and expenses:
Selling, general, and administrative expenses	14,168	16,568
Operating income	2,100	6,880
Other income (expense)
Interest expense, net	(135)	(88)
Other income (expense), net	357	(129)
Income before income taxes	2,322	6,663
Benefit (provision) for federal and state income taxes	8,214	(632)
Net Income	$ 10,536	$ 6,031
Basic and diluted income per common share (in Dollars per share)	$ 0.38	$ 0.22
Basic and diluted weighted average shares used in computing loss per share: (in Shares)	28,023	27,685

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Net Income	$ 10,536	$ 6,031
Other comprehensive loss:
Foreign currency translation adjustments	0	70
Comprehensive income	$ 10,536	$ 6,101

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	AOCI Attributable to Parent [Member]	Total
Balance at beginning of year at Dec. 28, 2013	$ 28	$ 38,655	$ (13,768)	$ (2,362)	$ (70)
Stock repurchased				0
Treasury stock retired				0
Additional Paid-in Capital
Share-based compensation		448
Treasury stock retired						$ 0
Balance at end of year at Dec. 27, 2014	$ 28	39,103	(7,737)	(2,362)	0	29,032
Accumulated Earnings (Deficit)
Net income (loss)			6,031			6,031
Accumulated Other Comprehensive Income (Loss), net of taxes
Foreign currency translation adjustment					70	70
Stock repurchased				(54)
Treasury stock retired				2,416		54
Share-based compensation		498
Treasury stock retired						(2,416)
Balance at end of year at Dec. 26, 2015		$ 37,185	2,799	$ 0	0	40,012
Accumulated Earnings (Deficit)
Net income (loss)			$ 10,536			10,536
Accumulated Other Comprehensive Income (Loss), net of taxes
Foreign currency translation adjustment					$ 0	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Cash Flows from Operating Activities:
Net Income	$ 10,536	$ 6,031
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	1,456	2,326
Deferred tax asset	(9,137)	0
Share-based compensation expense	498	374
Interest income accrued on note receivable	0	(186)
Loss on foreign exchange	0	70
Noncash change in note receivable	(635)	0
Changes in current assets and liabilities, net of acquisitions and dispositions:
Trade receivables	5,777	(3,180)
Costs and estimated earnings in excess of billings on uncompleted contracts	(516)	(2,340)
Prepaid expenses and other assets	(333)	142
Accounts payable	(2,675)	(2,679)
Accrued compensation and benefits	(551)	761
Billings in excess of costs and estimated earnings on uncompleted contracts	(5,920)	2,778
Other liabilities	(1,213)	(348)
Income taxes receivable (payable)	(134)	18
Net cash (used in) provided by operating activities	(2,847)	3,767
Cash Flows from Investing Activities:
Property and equipment acquired	(1,005)	(438)
Change in non-current notes receivable	448	446
Net cash (used in) provided by investing activities	(557)	8
Cash Flows from Financing Activities:
Purchase of treasury stock	(54)	0
Proceeds from notes receivable	5,635	0
Debt issuance costs	(7)	(145)
Issuance of common stock from private placement	0	72
Payments on capitalized leases	(577)	(1,444)
Net cash provided by (used in) financing activities	4,997	(1,517)
Net change in cash and cash equivalents	1,593	2,258
Cash and cash equivalents, at beginning of year	6,213	3,955
Cash and cash equivalents, at end of year	7,806	6,213
Cash paid during the period for:
Income taxes (net of refunds)	485	415
Interest	170	274
Noncash activity:
Trade receivable converted to note receivable	151	0
Supplemental disclosures of noncash investment and financing activities
Property and equipment purchased under capital leases	$ 415	$ 758

NOTE 1 - ORGANIZATION AND BASIS

NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 26, 2015
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION Organization and Operations – Basis of Presentation –

NOTE 2 - ACCOUNTING POLICIES AN

NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 26, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS Consolidation Policy – Fair Value Measurements – Cash and cash equivalents – We utilize a cash management system whereby US bank accounts are swept daily. Major operating bank accounts are automatically replenished daily to meet check-clearing requirements. Outstanding checks are recorded as a reduction of cash when they are issued. Our checks that have not yet been paid by banks at the reporting date are reclassified to accounts payable in the financial statements. The reclassification to accounts payable for outstanding checks was $0.3 million as of December 26, 2015 and December 27, 2014. Receivables – Concentration of Credit Risk – Our businesses or product lines are largely dependent on a relatively few large customers. Although we believe we have an extensive customer base, the loss of one of these large customers or if such customers were to incur a prolonged period of decline in business, our financial condition and results of operations could be adversely affected. For the year ended December 26, 2015, each of two customers provided more than 10% of our consolidated operating revenues (15.0% and 14.8%). Each of three customers provided more than 10% of our consolidated operating revenues for the year ended December 27, 2014 (22.7%, 16.4% and 11.0%). Amounts included in trade receivables at December 26, 2015 and December 27, 2014 related to these customers totaled $1.8 million and $5.4 million at December 26, 2015 and $4.1 million, $3.8 million and $1.7 million at December 27, 2014 . We extend credit to customers in the normal course of business. We have established various procedures to manage our credit exposure, including initial credit approvals, credit limits and terms, letters of credit, and occasionally through rights of offset. We also use prepayments and guarantees to limit credit risk to ensure that our established credit criteria are met. Our most significant exposure to credit risks relates to situations under which we provide services early in the life of a project that is dependent on financing. Risks increase in times of general economic downturns and under conditions that threaten project feasibility. Property and Equipment – Asset Group Years Shop equipment 5 - 10 Furniture and fixtures 5 - 7 Computer equipment; Autos and trucks 3 - 5 Software 3 - 5 Leasehold improvements are amortized over the term of the related lease. See Note 4 for details related to property and equipment and related depreciation. Expenditures for maintenance and repairs are expensed as incurred. Upon disposition or retirement of property and equipment, any gain or loss is charged to operations. Debt Issue Costs – Goodwill – Other intangible assets – Impairment of Long-Lived Assets – Revenue Recognition – Profits and losses on our fixed-price contracts are recognized on the percentage-of-completion method of accounting, measured by the percentage-of-contract cost incurred to date relative to estimated total contract cost. Contract costs used for estimating percentage-of-completion factors include professional compensation and related benefits, materials, subcontractor services and other direct cost of projects. Costs recognized for labor include all actual employee compensation plus a burden factor to cover estimated variable labor expenses. These variable labor expenses consist of payroll taxes, self-insured medical plan expenses, workers' compensation insurance, general liability insurance and paid time off. Under the percentage-of-completion method, revenue recognition is dependent upon the accuracy of a variety of estimates, including the progress of engineering and design efforts, material installation, labor productivity, cost estimates and others. These estimates are based on various professional judgments and are difficult to accurately determine until projects are significantly underway. Due to uncertainties inherent to the estimation process, it is possible that actual percentage-of-completion may vary materially from our estimates. Estimating errors may cause errors in revenue recognition on uncompleted contracts and may even result in losses on the contracts. Anticipated losses on uncompleted contracts are charged to operations as soon as such losses can be estimated. Changes in job performance, job conditions, estimated profitability and final contract settlements may result in revisions to costs and revenues and are recognized in the period in which the revisions are determined. Costs related to change orders are recognized when they are incurred. Change orders are included in the total estimated contract revenue when it is more likely than not that the change orders will result in a bona fide addition to value that can be reliably estimated. Income Taxes – A valuation allowance is recorded to reduce previously recorded tax assets when it becomes more-likely-than-not such asset will not be realized. We evaluate based on all available evidence, both positive and negative, regarding historical operating results, including the estimated timing of future reversals of existing taxable temporary differences, estimated future taxable income exclusive of reversing temporary differences and carryforwards and potential tax planning strategies which may be employed to prevent an operating loss or tax credit carryforward from expiring unused. We account for uncertain tax positions in accordance with ASC 740. When uncertain tax positions exist, we recognize the tax benefit of the tax positions to the extent that the benefit will more likely than not be realized. The determination as to whether the tax benefit will more likely than not be realized is based upon technical merits of the tax positions as well as consideration of the available facts and circumstances. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. Earnings per Share – Treasury Stock – Stock–Based Compensation – We have issued stock-based compensation in the form of stock options to directors, employees and officers, and non-vested restricted stock awards to certain key employees and officers. We apply the provisions of ASC Topic 718 “Compensation - Stock Compensation” (ASC 718), to determine the fair value of stock option awards on the date of grant using the Black-Scholes valuation model. We recognize the fair value as compensation expense on a straight-line basis over the requisite service period of the award based on awards ultimately expected to vest. Stock options granted to directors vest over a one-year period while the stock options granted to our employees and officers typically vest ratably over a four-year period with service and continued employment as the vesting conditions. For grants of non-vested restricted stock, we calculate the compensation expense at the grant date as the number of shares granted multiplied by the closing stock price of our common stock on the date of grant. This expense is recognized ratably over the vesting period. Our non-vested restricted stock grants to officers and employees vest over a four-year period with service and continued employment as the only vesting criteria. Under the fair value method, the estimated fair value of awards is charged to expense over the requisite service period, which is generally the vesting period. We estimate the volatility of our stock price by using historical volatility looking back 156 weeks. The expected term of options granted has been derived from the simplified method, due to changes in vesting terms and contractual lives of current options compared to our historical grants. We base the estimate of the risk-free interest rate on the United States Treasury zero-coupon yield curve in effect at the time of grant. We have never paid cash dividends and do not currently intend to pay cash dividends; accordingly, we have assumed a 0% dividend yield. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable. Because our employee stock options have certain characteristics that are significantly different from traded options, and because changes in the subjective assumptions can materially affect the estimated value, the valuation models may not provide an accurate measure of the fair value of our employee stock options. Accordingly, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction. New Accounting Pronouncements and Changes in Accounting – Balance Sheet Classification of Deferred Taxes (Topic 740) In August 2015, the FASB issued ASU No. 2015-15, Interest-Imputation of Interest (Topic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606):

NOTE 3 - DETAIL OF CERTAIN BALA

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS	12 Months Ended
	Dec. 26, 2015
Disclosure Text Block Supplement [Abstract]
Supplemental Balance Sheet Disclosures [Text Block]	NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS The components of trade receivables as of December 26, 2015 and December 27, 2014, are as follows (dollars in thousands): 2015 2014 Amounts billed $ 12,214 $ 12,584 Amounts unbilled 6,175 9,445 Retainage 6,858 9,181 Less: Allowance for uncollectible accounts (1,150 ) (1,184 ) Trade receivables, net $ 24,097 $ 30,026 The components of short-term and long-term notes receivable as of December 26, 2015 and December 27, 2014, are as follows (dollars in thousands): 2015 2014 Aspen $ 514 $ 514 SLE — 448 Steele — 3,365 Furmanite — 4,704 Increased Performance 151 — Reserve (514 ) (3,902 ) Total notes receivable 151 5,129 Less current portion (151 ) (2,165 ) Notes Receivable, net of current portion $ — $ 2,964 The Increased Performance was a trade receivable converted to a note receivable during 2015, bearing an interest rate of 0% per annum and due in installment payments throughout 2016 with the last payment due on October 1, 2016. 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 collected in January 2015. On March 28, 2015, the Steele note was adjusted to its net realizable value and the reserve was eliminated. The note was subsequently collected in the second fiscal quarter on March 30, 2015. The Furmanite notes were 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 adjusted to their net realizable value at March 28, 2015 and were subsequently collected in April 2015. The components of other current liabilities are as follows as of December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Accrual for known contingencies $ 781 $ 1,761 Customer prepayments 91 43 Deferred rent 263 394 Current portion of capital leases 287 484 Federal and state income taxes payable 264 398 Accrued interest and other 4 4 Other current liabilities $ 1,690 $ 3,084 Our reserve for known contingencies consists primarily of litigation accruals and related legal fees. See “Note 14 – Commitments and contingencies Information” for further information.

NOTE 4 - PROPERTY AND EQUIPMENT

NOTE 4 - PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 26, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consist of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Computer equipment and software $ 6,961 $ 7,576 Shop equipment 1,044 1,043 Furniture and fixtures 542 542 Building and leasehold improvements 2,383 2,383 Autos and trucks 159 159 $ 11,089 $ 11,703 Accumulated depreciation and amortization (8,971 ) (9,643 ) $ 2,118 $ 2,060 Property and equipment implementations in process 27 14 Property and equipment, net $ 2,145 $ 2,074 Depreciation expense was approximately $1.3 million and $1.8 million for the years ended December 26, 2015 and December 27, 2014, respectively.

NOTE 5 - CONTRACTS

NOTE 5 - CONTRACTS	12 Months Ended
	Dec. 26, 2015
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	NOTE 5 - CONTRACTS Costs, estimated earnings and billings on uncompleted contracts consist of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Costs incurred on uncompleted contracts $ 67,488 $ 52,103 Estimated earnings on uncompleted contracts 27,492 19,543 Earned revenues 94,980 71,646 Less: billings to date 94,830 77,932 Net costs in excess of billings on uncompleted contracts $ 150 $ (6,286 ) Costs and estimated earnings in excess of billings on uncompleted contracts $ 4,062 $ 3,546 Billings in excess of costs/earnings on uncompleted contracts (3,912 ) (9,832 ) Net costs in excess of billings on uncompleted contracts $ 150 $ (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 $2.4 million in contingency amounts as of December 26, 2015 compared to $2.9 million as of December 27, 2014. Losses on contracts are recorded in full as they are identified. We recognize 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 $0.1 million in deferred revenue recognition as of December 26, 2015 compared to $0.3 million as of December 27, 2014. This deferred revenue represents work on not to exceed contracts that has been performed but has not been billed nor been booked as revenue due to our 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 us or the proceeds collected. The costs associated with these billings have been expensed as incurred.

NOTE 6 - CREDIT FACILITIES

NOTE 6 - CREDIT FACILITIES	12 Months Ended
	Dec. 26, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 6 - CREDIT FACILITIES Line of Credit Facility On September 16, 2014, we 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. 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. Also on September 16, 2014, the Company terminated its previous credit facility with PNC Bank (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). There were no loans outstanding under this Loan Agreement as of December 26, 2015. Borrowing Base: Interest: Collateral: Term : Material Covenants: · The Company will not be a 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, provided that the Company may repurchase up to $2 million of its common stock pursuant to its announced stock repurchase plan, subject to certain conditions. · The fixed charge coverage ratio must not be less than 1.10 to 1.00. · The Company will not permit capital expenditures during any fiscal year to exceed $3.5 million. The Company is in compliance with all of the material covenants of the Loan Agreement as of December 26, 2015.

NOTE 7 - OPERATING LEASES

NOTE 7 - OPERATING LEASES	12 Months Ended
	Dec. 26, 2015
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	NOTE 7 - OPERATING LEASES We lease equipment and office space under long-term operating lease agreements. The future minimum lease payments on leases (with initial or remaining non-cancelable terms in excess of one year) as of December 26, 2015 are as follows (dollars in thousands): Years Ending Amount December 31, 2016 $ 1,754 December 30, 2017 1,341 December 29, 2018 680 December 28, 2019 458 December 26, 2020 and after — Total minimum lease payments $ 4,233 Rent expense for both years ended December 26, 2015 and December 27, 2014 was $2.5 million. Certain of our lease agreements may include items such as abated lease payments, capital improvement funding, step rent provisions and escalation clauses that affect the lease payment schedule and do not qualify as contingent rentals. These items have been included in the minimum lease payment amount on a straight-line basis over the minimum lease term. Any lease payments that are dependent on a factor related to the future use of the property have been excluded from the minimum lease payment amount and are recognized as incurred.

NOTE 8 - EMPLOYEE BENEFIT PLANS

NOTE 8 - EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 26, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 8 - EMPLOYEE BENEFIT PLANS ENGlobal sponsors a 401(k) profit sharing plan for its employees. The Company, at the direction of the Board of Directors, may make discretionary contributions. Our employees may elect to make contributions pursuant to a salary reduction agreement upon meeting age and length-of-service requirements. For active participants, we match 33.3% of elective deferrals up to 6%, for a maximum of 2% of employee’s compensation. We have made contributions totaling $358,279 and $386,377 to the plan for the year ended December 26, 2015 and December 27, 2014, respectively.

NOTE 9 - STOCK COMPENSATION PLA

NOTE 9 - STOCK COMPENSATION PLANS	12 Months Ended
	Dec. 26, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 9 - STOCK COMPENSATION PLANS In June 2009, the Company's stockholders approved a new 2009 Equity Incentive Plan (the “Equity Plan,” or the “Plan”) that provides for the issuance of up to 480,000 shares of common stock. The Equity Plan provides for grants of non-statutory options, incentive stock options, restricted stock awards, performance shares, performance units, restricted stock units and other stock-based awards, in order to enhance the ability of ENGlobal to motivate current employees, to attract employees of outstanding ability and to provide for grants to be made to non-employee directors. Grants to employees will generally vest over a four-year period, one-fourth at December 31 of each year until they are fully vested. Grants to non-employee directors will vest quarterly over a one-year period coinciding with their service term. On April 26, 2012, the Board approved, and the stockholders subsequently approved, an amendment to the Plan to increase the number of shares available for issuance under the Plan by 500,000 from 480,000 to 980,000. On October 20, 2013 the Board approved, and the stockholders subsequently approved, an amendment to the Plan to increase the number of shares available for issuance under the Plan by 850,000 from 980,000 to 1,830,000. Stock Options – Vested and Exercisable Balance Number of Shares Outstanding Weighted Average Exercise Price Balance at December 28, 2013 550,000 550,000 $ 6.37 Exercised (40,000 ) (40,000 ) 1.81 Canceled or expired (40,000 ) (40,000 ) 2.32 Balance at December 27, 2014 470,000 470,000 8.01 Canceled or expired (170,000 ) (170,000 ) 4.42 Balance at December 26, 2015 300,000 300,000 $ 10.04 The following table summarizes information concerning outstanding and exercisable Company stock options at December 26, 2015: Exercise Prices * Options Outstanding Average Remaining Contractual Life (in years) Options Fully-Vested and Exercisable $ 9.15 150,000 0.4 150,000 $ 10.93 150,000 1.5 150,000 300,000 300,000 * The exercise price indicates the market value at grant date and is the strike price at exercise. For each series, the exercise price is the weighted average exercise price of the series. We recognize stock compensation expense relating to share-based payments in net income using the fair-value measurement method. Under the fair value method, the estimated fair value of awards is charged to expense over the requisite service period, which is generally the vesting period. We estimate the volatility of our stock price by using historical volatility looking back 156 weeks. The expected term of options granted has been derived from the simplified method, due to changes in vesting terms and contractual lives of current options compared to our historical grants. We base the estimate of the risk-free interest rate on the United States Treasury zero-coupon yield curve in effect at the time of grant. We have never paid cash dividends and do not currently intend to pay cash dividends; accordingly, we have assumed a 0% dividend yield. Restricted Stock Awards – Number of restricted shares Weighted- average grant-date fair value Unvested restricted shares at December 28, 2013 116,870 0.59 Granted in 2014 652,481 1.74 Vested in 2014 (273,119 ) 1.54 Forfeited in 2014 (43,309 ) 1.64 Unvested restricted shares at December 27, 2014 452,923 $ 1.57 Granted in 2015 417,013 1.83 Vested in 2015 (278,374 ) 1.49 Forfeited in 2015 (49,100 ) 1.86 Unvested restricted shares at December 26, 2015 542,462 $ 1.38 The total vest-date fair value of the restricted stock that vested in the years ended December 26, 2015 and December 27, 2014 was approximately $66,000 and $115,000, respectively. The weighted-average remaining life of restricted stock awards outstanding at December 26, 2015 was 2.45 years. During 2015 and 2014, the Company granted restricted stock awards per the following table. Date Issued Issued to Number of Shares Market Price Fair Value June 18, 2015 Directors (3) 107,913 $ 1.39 $ 150,000 February 9, 2015 Employees (17) 305,100 $ 1.98 $ 604,098 January 8, 2015 Employees (1) 4,000 $ 1.89 $ 7,560 June 19, 2014 Directors (3) 43,731 $ 3.43 $ 150,000 April 23, 2014 Employee (1) 15,000 $ 2.22 $ 33,300 January 8, 2014 Directors (3) 93,750 $ 1.60 $ 150,000 January 8, 2014 Employees (19) 500,000 $ 1.60 $ 800,000 Compensation Expense –

NOTE 10 - TREASURY STOCK

NOTE 10 - TREASURY STOCK	12 Months Ended
	Dec. 26, 2015
Disclosure Text Block Supplement [Abstract]
Treasury Stock [Text Block]	NOTE 10 - TREASURY STOCK On July 22, 2015, the Board approved the retirement of 981,099 shares of existing treasury shares. On April 21, 2015, we announced the Board of Directors had authorized the repurchase of up to $2 million of our common stock from time to time through open market or privately negotiated transactions, based on prevailing market conditions. We were 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. During the year ended December 26, 2015, we purchased and retired 53,744 shares at a cost of $54 thousand under this program. As of February 23, 2016, we have purchased and retired an aggregate amount of 250,000 shares at a total cost of $232 thousand under this program

NOTE 11 - REDEEMABLE PREFERRED

NOTE 11 - REDEEMABLE PREFERRED STOCK	12 Months Ended
	Dec. 26, 2015
Disclosure Text Block Supplement [Abstract]
Preferred Stock [Text Block]	NOTE 11 - REDEEMABLE PREFERRED STOCK We are authorized to issue 2,000,000 shares of Preferred Stock, par value $0.001 per share (the “Preferred Stock”). The Board of Directors has the authority to approve the issuance of all or any of these shares of the Preferred Stock in one or more series, to determine the number of shares constituting any series and to determine any voting powers, conversion rights, dividend rights and other designations, preferences, limitations, restrictions and rights relating to such shares without any further action by the stockholders. While there are no current plans to issue the Preferred Stock, it was authorized in order to provide the Company with flexibility to take advantage of contingencies such as favorable acquisition opportunities.

NOTE 12 - FEDERAL AND STATE INC

NOTE 12 - FEDERAL AND STATE INCOME TAXES	12 Months Ended
	Dec. 26, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 12 - FEDERAL AND STATE INCOME TAXES The components of income tax expense (benefit) from continuing operations for the years ended December 26, 2015 and December 27, 2014 were as follows (dollars in thousands): 2015 2014 Current: Federal $ (21 ) $ 160 Foreign Tax 805 — State 139 472 Total current 923 632 Deferred: Federal (8,631 ) — State (506 ) — Total deferred (9,137 ) — Total tax provision $ (8,214 ) $ 632 The following is a reconciliation of expected tax expense to actual expense from continuing operations for the years ended December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Federal income tax expense/(benefit) at 35% for 2015 and 2014 $ 813 $ 2,332 State income tax, net of federal income tax effect (416 ) 433 Nondeductible expenses 222 220 Research and development credit (297 ) (427 ) Prior year adjustments 2,424 (1,221 ) Change in valuation allowance (10,960 ) (705 ) Total tax provision $ (8,214 ) $ 632 The components of the deferred tax asset (liability) consisted of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Deferred tax asset (liabilities) Federal net operating loss carry-forward $ 4,339 $ 3,944 Tax credit carryforwards 1,873 587 Allowance for uncollectible accounts 616 1,881 Accruals not yet deductible for tax purposes 1,182 2,345 Goodwill 1,122 1,573 Depreciation 64 288 Other 464 865 Deferred tax assets 9,660 11,483 Less: Valuation allowance (523 ) (11,483 ) Deferred tax assets, net 9,137 — We account for deferred income taxes in accordance with FASB ASC Topic 740 (“ASC 740”), which provides for deferred taxes using an asset and liability method. We recognize deferred tax assets and liabilities based on differences between the financial statement carrying amounts and the tax bases of assets and liabilities including net operating loss and tax credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to reverse. The provision for income taxes represents the current taxes payable or refundable for the period plus or minus the tax effect of the net change in the deferred tax assets and liabilities during the period. Tax law and rate changes are reflected in income in the period such changes are enacted. Valuation allowances are provided, if based on available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. During 2015, we decreased the valuation allowances by approximately $11 million primarily related to net operating carryforwards, various accruals and basis differences in its fixed assets and intangibles. We account for uncertain tax positions in accordance with ASC 740. When uncertain tax positions exist, we recognize the tax benefit of the tax positions to the extent that the benefit will more likely than not be realized. The determination as to whether the tax benefit will more likely than not be realized is based upon technical merits of the tax positions as well as consideration of the available facts and circumstances. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. As of December 26, 2015 and December 27, 2014, we do not have any significant uncertain tax positions. For the year ended December 26, 2015, we recognized an income tax benefit of $8.2 million compared to an expense of $632 thousand for year ended December 27, 2014. The significant benefit recognized during 2015 primarily related to the reversal of the valuation allowance on certain of our deferred tax assets. The assessment of the valuation allowance is highly judgmental and we are required to consider all available positive and negative evidence in evaluating the likelihood that the will be able to realize the benefit of our deferred tax assets in the future. Such evidence includes projected future income, tax planning strategies, and the results of recent operations. Since this evaluation requires consideration of events that may occur some years into the future, there is significant judgment involved, and our conclusion could be materially different should certain of our expectations not transpire. The Company has continued to generate pretax book income over the most recent years. We had a federal net operating loss carry-forward at December 26, 2015 of approximately $11.5 million, which will begin to expire starting in 2021. At December 26, 2015, we had Alternative Minimum Tax (AMT) and federal research and development tax credit carryforwards of approximately $0.1 and $0.9 million respectively, available to reduce future tax liabilities. The AMT credit is available for an indefinite carryforward period and the research and development tax credit will begin to expire starting in 2030. During 2015, the Company recorded approximately $0.8 million of foreign tax expense and recorded a corresponding deferred tax asset on these taxes, which may be able to be utilized in the future. Due to the uncertainty of realization, the Company has recorded a valuation allowance of $0.5 million against this asset as of December 26, 2015. These foreign tax credits will expire in 2025.

NOTE 13 - SEGMENT INFORMATION

NOTE 13 - SEGMENT INFORMATION	12 Months Ended
	Dec. 26, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	NOTE 13 - 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. 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, safety, human resources and information technology that are not specifically identifiable with the segments. Segment information for the years ended December 26, 2015 and December 27, 2014 is as follows (dollars in thousands): For the year ended December 26, 2015: EPCM Automation Corporate Consolidated Operating revenues $ 49,277 $ 30,328 $ — $ 79,605 Operating income 4,219 6,832 (8,951 ) 2,100 Depreciation and amortization 177 614 665 1,456 Tangible assets 12,289 17,253 19,621 49,163 Goodwill 720 2,086 — 2,806 Other intangible assets — 231 — 231 Total assets 13,009 19,570 19,621 52,200 Capital expenditures — 26 507 533 For the year ended December 27, 2014: EPCM Automation Corporate Consolidated Operating revenues $ 50,437 $ 57,463 $ — $ 107,900 Operating income 4,364 12,385 (9,869 ) 6,880 Depreciation and amortization 498 937 891 2,326 Tangible assets 11,452 24,164 12,794 48,410 Goodwill 720 2,086 — 2,806 Other intangible assets — 440 — 440 Total assets 12,172 26,690 12,794 51,656 Capital expenditures 16 60 1,120 1,196 Financial information by geographic area and segments Revenue from our Caspian Pipeline Consortium Project in Russia and Kazakhstan contributed $11.8 million and $17.7 million in revenues in our Automation segment for the years ended December 26, 2015 and December 27, 2014, respectively. Company assets, other than cash and trade receivables, located in this region are insignificant.

NOTE 14 - COMMITMENTS AND CONTI

NOTE 14 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 26, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 14 - COMMITMENTS AND CONTINGENCIES Employment Agreements We have employment agreements with certain of our executive and other officers with the severance terms ranging from six to twelve months. Such agreements provide for minimum salary levels. If employment is terminated for any reason other than 1) termination for cause, 2) voluntary resignation or 3) the employee's death, we are obligated to provide a severance benefit equal to six months of the employee's salary, and, at our option, an additional six months at 50% of the employee's salary in exchange for an extension of a non-competition agreement. The terms of these agreements include evergreen provisions allowing for automatic renewal. No liability is recorded for our obligations under employment agreements as the amounts that will ultimately be paid cannot be reasonably estimated, if any. Litigation 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 our financial position, results of operations or liquidity. 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 Insurance We carry 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. We 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 our experience, and specific stop loss levels provide protection for the Company. We believe we have adequate reserves for the self-funded portion of its insurance policies. We are 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.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 26, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Consolidation Policy –
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements –
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents – We utilize a cash management system whereby US bank accounts are swept daily. Major operating bank accounts are automatically replenished daily to meet check-clearing requirements. Outstanding checks are recorded as a reduction of cash when they are issued. Our checks that have not yet been paid by banks at the reporting date are reclassified to accounts payable in the financial statements. The reclassification to accounts payable for outstanding checks was $0.3 million as of December 26, 2015 and December 27, 2014.
Receivables, Policy [Policy Text Block]	Receivables –
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk – Our businesses or product lines are largely dependent on a relatively few large customers. Although we believe we have an extensive customer base, the loss of one of these large customers or if such customers were to incur a prolonged period of decline in business, our financial condition and results of operations could be adversely affected. For the year ended December 26, 2015, each of two customers provided more than 10% of our consolidated operating revenues (15.0% and 14.8%). Each of three customers provided more than 10% of our consolidated operating revenues for the year ended December 27, 2014 (22.7%, 16.4% and 11.0%). Amounts included in trade receivables at December 26, 2015 and December 27, 2014 related to these customers totaled $1.8 million and $5.4 million at December 26, 2015 and $4.1 million, $3.8 million and $1.7 million at December 27, 2014 . We extend credit to customers in the normal course of business. We have established various procedures to manage our credit exposure, including initial credit approvals, credit limits and terms, letters of credit, and occasionally through rights of offset. We also use prepayments and guarantees to limit credit risk to ensure that our established credit criteria are met. Our most significant exposure to credit risks relates to situations under which we provide services early in the life of a project that is dependent on financing. Risks increase in times of general economic downturns and under conditions that threaten project feasibility.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment – Asset Group Years Shop equipment 5 - 10 Furniture and fixtures 5 - 7 Computer equipment; Autos and trucks 3 - 5 Software 3 - 5 Leasehold improvements are amortized over the term of the related lease. See Note 4 for details related to property and equipment and related depreciation. Expenditures for maintenance and repairs are expensed as incurred. Upon disposition or retirement of property and equipment, any gain or loss is charged to operations.
Debt, Policy [Policy Text Block]	Debt Issue Costs –
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill –
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Other intangible assets –
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets –
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition – Profits and losses on our fixed-price contracts are recognized on the percentage-of-completion method of accounting, measured by the percentage-of-contract cost incurred to date relative to estimated total contract cost. Contract costs used for estimating percentage-of-completion factors include professional compensation and related benefits, materials, subcontractor services and other direct cost of projects. Costs recognized for labor include all actual employee compensation plus a burden factor to cover estimated variable labor expenses. These variable labor expenses consist of payroll taxes, self-insured medical plan expenses, workers' compensation insurance, general liability insurance and paid time off. Under the percentage-of-completion method, revenue recognition is dependent upon the accuracy of a variety of estimates, including the progress of engineering and design efforts, material installation, labor productivity, cost estimates and others. These estimates are based on various professional judgments and are difficult to accurately determine until projects are significantly underway. Due to uncertainties inherent to the estimation process, it is possible that actual percentage-of-completion may vary materially from our estimates. Estimating errors may cause errors in revenue recognition on uncompleted contracts and may even result in losses on the contracts. Anticipated losses on uncompleted contracts are charged to operations as soon as such losses can be estimated. Changes in job performance, job conditions, estimated profitability and final contract settlements may result in revisions to costs and revenues and are recognized in the period in which the revisions are determined. Costs related to change orders are recognized when they are incurred. Change orders are included in the total estimated contract revenue when it is more likely than not that the change orders will result in a bona fide addition to value that can be reliably estimated.
Income Tax, Policy [Policy Text Block]	Income Taxes – A valuation allowance is recorded to reduce previously recorded tax assets when it becomes more-likely-than-not such asset will not be realized. We evaluate based on all available evidence, both positive and negative, regarding historical operating results, including the estimated timing of future reversals of existing taxable temporary differences, estimated future taxable income exclusive of reversing temporary differences and carryforwards and potential tax planning strategies which may be employed to prevent an operating loss or tax credit carryforward from expiring unused. We account for uncertain tax positions in accordance with ASC 740. When uncertain tax positions exist, we recognize the tax benefit of the tax positions to the extent that the benefit will more likely than not be realized. The determination as to whether the tax benefit will more likely than not be realized is based upon technical merits of the tax positions as well as consideration of the available facts and circumstances. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes.
Earnings Per Share, Policy [Policy Text Block]	Earnings per Share –
Treasury Stock [Policy Text Block]	Treasury Stock –
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock–Based Compensation – We have issued stock-based compensation in the form of stock options to directors, employees and officers, and non-vested restricted stock awards to certain key employees and officers. We apply the provisions of ASC Topic 718 “Compensation - Stock Compensation” (ASC 718), to determine the fair value of stock option awards on the date of grant using the Black-Scholes valuation model. We recognize the fair value as compensation expense on a straight-line basis over the requisite service period of the award based on awards ultimately expected to vest. Stock options granted to directors vest over a one-year period while the stock options granted to our employees and officers typically vest ratably over a four-year period with service and continued employment as the vesting conditions. For grants of non-vested restricted stock, we calculate the compensation expense at the grant date as the number of shares granted multiplied by the closing stock price of our common stock on the date of grant. This expense is recognized ratably over the vesting period. Our non-vested restricted stock grants to officers and employees vest over a four-year period with service and continued employment as the only vesting criteria. Under the fair value method, the estimated fair value of awards is charged to expense over the requisite service period, which is generally the vesting period. We estimate the volatility of our stock price by using historical volatility looking back 156 weeks. The expected term of options granted has been derived from the simplified method, due to changes in vesting terms and contractual lives of current options compared to our historical grants. We base the estimate of the risk-free interest rate on the United States Treasury zero-coupon yield curve in effect at the time of grant. We have never paid cash dividends and do not currently intend to pay cash dividends; accordingly, we have assumed a 0% dividend yield. Option-pricing models were developed for use in estimating the value of traded options that have no vesting or hedging restrictions and are fully transferable. Because our employee stock options have certain characteristics that are significantly different from traded options, and because changes in the subjective assumptions can materially affect the estimated value, the valuation models may not provide an accurate measure of the fair value of our employee stock options. Accordingly, that value may not be indicative of the fair value observed in a willing buyer/willing seller market transaction.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements and Changes in Accounting – Balance Sheet Classification of Deferred Taxes (Topic 740) In August 2015, the FASB issued ASU No. 2015-15, Interest-Imputation of Interest (Topic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606):

NOTE 2 - ACCOUNTING POLICIES 23

NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Tables)	12 Months Ended
	Dec. 26, 2015
Property and Equipment, Estimated Useful Lives [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	The estimated service lives of our asset groups are as follows: Asset Group Years Shop equipment 5 - 10 Furniture and fixtures 5 - 7 Computer equipment; Autos and trucks 3 - 5 Software 3 - 5

NOTE 3 - DETAIL OF CERTAIN BA24

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Tables)	12 Months Ended
	Dec. 26, 2015
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Tables) [Line Items]
Other Current Liabilities [Table Text Block]	The components of other current liabilities are as follows as of December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Accrual for known contingencies $ 781 $ 1,761 Customer prepayments 91 43 Deferred rent 263 394 Current portion of capital leases 287 484 Federal and state income taxes payable 264 398 Accrued interest and other 4 4 Other current liabilities $ 1,690 $ 3,084
Trade Accounts Receivable [Member]
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Tables) [Line Items]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The components of trade receivables as of December 26, 2015 and December 27, 2014, are as follows (dollars in thousands): 2015 2014 Amounts billed $ 12,214 $ 12,584 Amounts unbilled 6,175 9,445 Retainage 6,858 9,181 Less: Allowance for uncollectible accounts (1,150 ) (1,184 ) Trade receivables, net $ 24,097 $ 30,026
Notes Receivable [Member]
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (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 December 26, 2015 and December 27, 2014, are as follows (dollars in thousands): 2015 2014 Aspen $ 514 $ 514 SLE — 448 Steele — 3,365 Furmanite — 4,704 Increased Performance 151 — Reserve (514 ) (3,902 ) Total notes receivable 151 5,129 Less current portion (151 ) (2,165 ) Notes Receivable, net of current portion $ — $ 2,964

NOTE 4 - PROPERTY AND EQUIPME25

NOTE 4 - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 26, 2015
Property and Equipment [Member]
NOTE 4 - PROPERTY AND EQUIPMENT (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Property and equipment consist of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Computer equipment and software $ 6,961 $ 7,576 Shop equipment 1,044 1,043 Furniture and fixtures 542 542 Building and leasehold improvements 2,383 2,383 Autos and trucks 159 159 $ 11,089 $ 11,703 Accumulated depreciation and amortization (8,971 ) (9,643 ) $ 2,118 $ 2,060 Property and equipment implementations in process 27 14 Property and equipment, net $ 2,145 $ 2,074

NOTE 5 - CONTRACTS (Tables)

NOTE 5 - CONTRACTS (Tables)	12 Months Ended
	Dec. 26, 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 consist of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Costs incurred on uncompleted contracts $ 67,488 $ 52,103 Estimated earnings on uncompleted contracts 27,492 19,543 Earned revenues 94,980 71,646 Less: billings to date 94,830 77,932 Net costs in excess of billings on uncompleted contracts $ 150 $ (6,286 ) Costs and estimated earnings in excess of billings on uncompleted contracts $ 4,062 $ 3,546 Billings in excess of costs/earnings on uncompleted contracts (3,912 ) (9,832 ) Net costs in excess of billings on uncompleted contracts $ 150 $ (6,286 )

NOTE 7 - OPERATING LEASES (Tabl

NOTE 7 - OPERATING LEASES (Tables)	12 Months Ended
	Dec. 26, 2015
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The future minimum lease payments on leases (with initial or remaining non-cancelable terms in excess of one year) as of December 26, 2015 are as follows (dollars in thousands): Years Ending Amount December 31, 2016 $ 1,754 December 30, 2017 1,341 December 29, 2018 680 December 28, 2019 458 December 26, 2020 and after — Total minimum lease payments $ 4,233

NOTE 9 - STOCK COMPENSATION P28

NOTE 9 - STOCK COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 26, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes activity for the period December 28, 2013 through December 26, 2015: Vested and Exercisable Balance Number of Shares Outstanding Weighted Average Exercise Price Balance at December 28, 2013 550,000 550,000 $ 6.37 Exercised (40,000 ) (40,000 ) 1.81 Canceled or expired (40,000 ) (40,000 ) 2.32 Balance at December 27, 2014 470,000 470,000 8.01 Canceled or expired (170,000 ) (170,000 ) 4.42 Balance at December 26, 2015 300,000 300,000 $ 10.04
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table summarizes information concerning outstanding and exercisable Company stock options at December 26, 2015: Exercise Prices * Options Outstanding Average Remaining Contractual Life (in years) Options Fully-Vested and Exercisable $ 9.15 150,000 0.4 150,000 $ 10.93 150,000 1.5 150,000 300,000 300,000 * The exercise price indicates the market value at grant date and is the strike price at exercise.
Nonvested Restricted Stock Shares Activity [Table Text Block]	The following is a summary of our restricted stock awards for the years ended December 26, 2015 and December 27, 2014: Number of restricted shares Weighted- average grant-date fair value Unvested restricted shares at December 28, 2013 116,870 0.59 Granted in 2014 652,481 1.74 Vested in 2014 (273,119 ) 1.54 Forfeited in 2014 (43,309 ) 1.64 Unvested restricted shares at December 27, 2014 452,923 $ 1.57 Granted in 2015 417,013 1.83 Vested in 2015 (278,374 ) 1.49 Forfeited in 2015 (49,100 ) 1.86 Unvested restricted shares at December 26, 2015 542,462 $ 1.38
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	During 2015 and 2014, the Company granted restricted stock awards per the following table. Date Issued Issued to Number of Shares Market Price Fair Value June 18, 2015 Directors (3) 107,913 $ 1.39 $ 150,000 February 9, 2015 Employees (17) 305,100 $ 1.98 $ 604,098 January 8, 2015 Employees (1) 4,000 $ 1.89 $ 7,560 June 19, 2014 Directors (3) 43,731 $ 3.43 $ 150,000 April 23, 2014 Employee (1) 15,000 $ 2.22 $ 33,300 January 8, 2014 Directors (3) 93,750 $ 1.60 $ 150,000 January 8, 2014 Employees (19) 500,000 $ 1.60 $ 800,000

NOTE 12 - FEDERAL AND STATE I29

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Tables)	12 Months Ended
	Dec. 26, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of income tax expense (benefit) from continuing operations for the years ended December 26, 2015 and December 27, 2014 were as follows (dollars in thousands): 2015 2014 Current: Federal $ (21 ) $ 160 Foreign Tax 805 — State 139 472 Total current 923 632 Deferred: Federal (8,631 ) — State (506 ) — Total deferred (9,137 ) — Total tax provision $ (8,214 ) $ 632
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The following is a reconciliation of expected tax expense to actual expense from continuing operations for the years ended December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Federal income tax expense/(benefit) at 35% for 2015 and 2014 $ 813 $ 2,332 State income tax, net of federal income tax effect (416 ) 433 Nondeductible expenses 222 220 Research and development credit (297 ) (427 ) Prior year adjustments 2,424 (1,221 ) Change in valuation allowance (10,960 ) (705 ) Total tax provision $ (8,214 ) $ 632
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of the deferred tax asset (liability) consisted of the following at December 26, 2015 and December 27, 2014 (dollars in thousands): 2015 2014 Deferred tax asset (liabilities) Federal net operating loss carry-forward $ 4,339 $ 3,944 Tax credit carryforwards 1,873 587 Allowance for uncollectible accounts 616 1,881 Accruals not yet deductible for tax purposes 1,182 2,345 Goodwill 1,122 1,573 Depreciation 64 288 Other 464 865 Deferred tax assets 9,660 11,483 Less: Valuation allowance (523 ) (11,483 ) Deferred tax assets, net 9,137 —

NOTE 13 - SEGMENT INFORMATION (

NOTE 13 - SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 26, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Segment information for the years ended December 26, 2015 and December 27, 2014 is as follows (dollars in thousands): For the year ended December 26, 2015: EPCM Automation Corporate Consolidated Operating revenues $ 49,277 $ 30,328 $ — $ 79,605 Operating income 4,219 6,832 (8,951 ) 2,100 Depreciation and amortization 177 614 665 1,456 Tangible assets 12,289 17,253 19,621 49,163 Goodwill 720 2,086 — 2,806 Other intangible assets — 231 — 231 Total assets 13,009 19,570 19,621 52,200 Capital expenditures — 26 507 533 For the year ended December 27, 2014: EPCM Automation Corporate Consolidated Operating revenues $ 50,437 $ 57,463 $ — $ 107,900 Operating income 4,364 12,385 (9,869 ) 6,880 Depreciation and amortization 498 937 891 2,326 Tangible assets 11,452 24,164 12,794 48,410 Goodwill 720 2,086 — 2,806 Other intangible assets — 440 — 440 Total assets 12,172 26,690 12,794 51,656 Capital expenditures 16 60 1,120 1,196

NOTE 2 - ACCOUNTING POLICIES 31

NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) - USD ($)	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Increase (Decrease) in Other Accounts Payable	$ 300,000	$ 300,000
Accounts Receivable, Net, Current	24,097,000	30,026,000
Debt Issuance Cost	152,000	145,000
Goodwill	$ 2,806,000	2,806,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Automation Segment [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Goodwill	$ 2,086,000	2,086,000
Engineering and Construction [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Goodwill	720,000	$ 720,000
Cash in Foreign Banks [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Cash	$ 2,600,000
Customer #1 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Concentration Risk, Percentage	15.00%	22.70%
Accounts Receivable, Net, Current	$ 1,800,000	$ 4,100,000
Customer #2 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Concentration Risk, Percentage	14.80%	16.40%
Accounts Receivable, Net, Current	$ 5,400,000	$ 3,800,000
Customer #3 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) [Line Items]
Concentration Risk, Percentage		11.00%
Accounts Receivable, Net, Current		$ 1,700,000

NOTE 2 - ACCOUNTING POLICIES 32

NOTE 2 - ACCOUNTING POLICIES AND NEW ACCOUNTING PRONOUNCEMENTS (Details) - Property, Plant and Equipment, Useful Lives	12 Months Ended
	Dec. 26, 2015
Minimum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Minimum [Member] | Computer Equipment, Autos and Trucks [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Minimum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Maximum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	10 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years
Maximum [Member] | Computer Equipment, Autos and Trucks [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Maximum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

NOTE 3 - DETAIL OF CERTAIN BA33

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) - USD ($) $ in Thousands	Aug. 30, 2013	Jan. 01, 2013	Apr. 30, 2015	Dec. 26, 2015	Dec. 27, 2014
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) [Line Items]
Proceeds from Collection of Notes Receivable				$ 5,635	$ 0
Notes Receivable [Member] | Increased Performance [Member]
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) [Line Items]
Note Receivable, Interest Rate				0.00%
Note Receivable, Maturity Date				Oct. 1, 2016
Notes Receivable [Member] | Aspen [Member]
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) [Line Items]
Note Receivable, Interest Rate				6.00%
Note Receivable, Maturity Date, Description				September 2,011
Notes Receivable [Member] | Furmanite Corporation [Member]
NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) [Line Items]
Note Receivable, Interest Rate	4.00%	5.00%
Note Receivable, Maturity Date	Sep. 1, 2017	Jan. 2, 2017
Receivable, Term of Note Receivable				4 years
Proceeds from Collection of Notes Receivable			$ 3,600

NOTE 3 - DETAIL OF CERTAIN BA34

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) - Schedule of Trade Accounts Receivables - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Schedule of Trade Accounts Receivables [Abstract]
Amounts billed	$ 12,214	$ 12,584
Amounts unbilled	6,175	9,445
Retainage	6,858	9,181
Less: Allowance for uncollectible accounts	(1,150)	(1,184)
Trade receivables, net	$ 24,097	$ 30,026

NOTE 3 - DETAIL OF CERTAIN BA35

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reserve	$ (514)	$ (3,902)
Total notes receivable	151	5,129
Less current portion	(151)	(2,165)
Notes Receivable, net of current portion	0	2,964
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	0	3,365
Increased Performance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	151	0
Gulf Coast Engineering and In-Plant Operations [Member] | Furmanite Corporation [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes Receivable, Gross	$ 0	$ 4,704

NOTE 3 - DETAIL OF CERTAIN BA36

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS (Details) - Schedule of Other Current Liabilities - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Schedule of Other Current Liabilities [Abstract]
Accrual for known contingencies	$ 781	$ 1,761
Customer prepayments	91	43
Deferred rent	263	394
Current portion of capital leases	287	484
Federal and state income taxes payable	264	398
Accrued interest and other	4	4
Other current liabilities	$ 1,690	$ 3,084

NOTE 4 - PROPERTY AND EQUIPME37

NOTE 4 - PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Property, Plant and Equipment [Abstract]
Depreciation	$ 1.3	$ 1.8

NOTE 4 - PROPERTY AND EQUIPME38

NOTE 4 - PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 11,089	$ 11,703
Accumulated depreciation and amortization	(8,971)	(9,643)
	2,118	2,060
Property and equipment implementations in process	27	14
Property and equipment, net	2,145	2,074
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,961	7,576
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,044	1,043
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	542	542
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,383	2,383
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 159	$ 159

NOTE 5 - CONTRACTS (Details)

NOTE 5 - CONTRACTS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 27, 2014	Dec. 26, 2015
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	$ 2.9	$ 2.4
Deferred Revenue, Current	$ 0.3	$ 0.1

NOTE 5 - CONTRACTS (Details) -

NOTE 5 - CONTRACTS (Details) - Costs in Excess of Billings and Billings in Excess of Costs - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Costs in Excess of Billings and Billings in Excess of Costs [Abstract]
Costs incurred on uncompleted contracts	$ 67,488	$ 52,103
Estimated earnings on uncompleted contracts	27,492	19,543
Earned revenues	94,980	71,646
Less: billings to date	94,830	77,932
Net costs in excess of billings on uncompleted contracts	150	(6,286)
Costs and estimated earnings in excess of billings on uncompleted contracts	4,062	3,546
Billings in excess of costs/earnings on uncompleted contracts	$ (3,912)	$ (9,832)

NOTE 6 - CREDIT FACILITIES (Det

NOTE 6 - CREDIT FACILITIES (Details) - Line of Credit [Member] - USD ($) $ in Thousands	Sep. 16, 2014	Dec. 26, 2015
NOTE 6 - 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
Line of Credit, Current		$ 0
Line of Credit Facility, Borrowing Capacity, Description	Borrowing Base: The Borrowing Base is an amount equal to the sum of (a) 85% of the total amount of Eligible Approved Cost Plus Contract Amounts, plus (b) the lesser of (i) 85% of the total amount of Eligible Approved Fixed Price Contract Accounts or (ii) $2,500,000, plus (c) the lesser of (i) 85% of the total amount of Eligible Approved Government Contract Accounts or (ii) $1,000,000, plus (d) the lesser of (i) 75% of the total amount of Eligible Unbilled Accounts or (ii) total revenues from all Accounts over the preceding 30-day period, provided that to the extent that any Eligible Unbilled Accounts consist of Accounts that would be Eligible Approved Government Contracts and be included in provision (c) above if billed there shall be a limitation in eligibility thereof under this provision (d) of $800,000, plus (e) 75% of the total amount of Eligible Costs in Excess of Billings, and minus (f) such amounts as may be required by Lender to be reserved at any time and from time to time.
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%.
Line of Credit Facility, Collateral	secured by a first priority perfected lien against any and all personal property assets of the Company (other than certain excluded property)
Line of Credit Facility, Expiration Date	Sep. 14, 2017
Line of Credit Facility, Covenant Terms	Material Covenants: 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 a 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, provided that the Company may repurchase up to $2 million of its common stock pursuant to its announced stock repurchase plan, subject to certain conditions.· The fixed charge coverage ratio must not be less than 1.10 to 1.00.· The Company will not permit capital expenditures during any fiscal year to exceed $3.5 million.
London Interbank Offered Rate (LIBOR) [Member]
NOTE 6 - CREDIT FACILITIES (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Maximum [Member]
NOTE 6 - CREDIT FACILITIES (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000
Pledged Financial Instruments, Not Separately Reported, Securities for Letter of Credit Facilities	$ 2,500

NOTE 7 - OPERATING LEASES (Deta

NOTE 7 - OPERATING LEASES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Leases [Abstract]
Operating Leases, Rent Expense	$ 2.5	$ 2.5

NOTE 7 - OPERATING LEASES (Det

NOTE 7 - OPERATING LEASES (Details) - Schedule of Future Minimum Rental Payments for Operating Leases $ in Thousands	Dec. 26, 2015USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
December 31, 2016	$ 1,754
December 30, 2017	1,341
December 29, 2018	680
December 28, 2019	458
December 26, 2020 and after	0
Total minimum lease payments	$ 4,233

NOTE 8 - EMPLOYEE BENEFIT PLA44

NOTE 8 - EMPLOYEE BENEFIT PLANS (Details) - USD ($)	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Compensation and Retirement Disclosure [Abstract]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	33.30%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	6.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	2.00%
Defined Benefit Plan, Contributions by Employer (in Dollars)	$ 358,279	$ 386,377

NOTE 9 - STOCK COMPENSATION P45

NOTE 9 - STOCK COMPENSATION PLANS (Details) - USD ($)	Oct. 20, 2013	Apr. 26, 2012	Jun. 30, 2009	Dec. 29, 2015	Dec. 26, 2015	Dec. 27, 2014
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Fair Value Measurements, Significant Assumptions					We estimate the volatility of our stock price by using historical volatility looking back 156 weeks.
Fair Value Assumptions, Expected Dividend Rate					0.00%
Share-based Compensation					$ 498,000	$ 374,000
Payments Related to Tax Withholding for Share-based Compensation				$ 70,000		100,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					$ 900,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					29 months
2009 Equity Incentive Plan [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	1,830,000	980,000	480,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in Shares)	850,000	500,000
Restricted Stock [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value					$ 66,000	$ 115,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms					2 years 164 days
Employees [Member] | 2009 Equity Incentive Plan [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			one-fourth at December 31 of each year until they are fully vested
Employees [Member] | Restricted Stock [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights					vest in four equal annual installments on the anniversary date of grant, so long as the grantee remains employed full-time with us as of each vesting date
Director [Member] | 2009 Equity Incentive Plan [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			1 year
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			vest quarterly over a one-year period coinciding with their service term
Director [Member] | Restricted Stock [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights					vest in quarterly installments beginning September 30 of the year of service, so long as the grantee continues to serve as a director of the Company

NOTE 9 - STOCK COMPENSATION P46

NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-based Compensation, Stock Options, Activity - $ / shares	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Options, Vested and Exercisable Balance	470,000	550,000
Options, Number of Shares Outstanding	470,000	550,000
Options, Weighted Average Exercise Price (in Dollars per share)	$ 8.01	$ 6.37
Exercised		(40,000)
Exercised (in Dollars per share)		$ 1.81
Options, Vested and Exercisable Balance, Canceled or Expired	(170,000)	(40,000)
Options, Number of Shares Outstanding, Canceled or Expired	(170,000)	(40,000)
Options, Weighted Average Exercise Price, Canceled or Expired (in Dollars per share)	$ 4.42	$ 2.32
Options, Vested and Exercisable Balance	300,000	470,000
Options, Number of Shares Outstanding	300,000	470,000
Options, Weighted Average Exercise Price (in Dollars per share)	$ 10.04	$ 8.01

NOTE 9 - STOCK COMPENSATION P47

NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-based Compensation, Shares Authorized Under Stock Option Plans, by Exercise Price Range - $ / shares		12 Months Ended
		Dec. 26, 2015	Dec. 27, 2014	Dec. 28, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding		300,000	470,000	550,000
Options Fully-Vested and Exercisable		300,000	470,000	550,000
Exercise Price at $9.15 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Exercise Prices (in Dollars per share)	[1]	$ 9.15
Options Outstanding		150,000
Options, Average Remaining Contractual Life		146 days
Options Fully-Vested and Exercisable		150,000
Exercise Price at $10.93 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Exercise Prices (in Dollars per share)	[1]	$ 10.93
Options Outstanding		150,000
Options, Average Remaining Contractual Life		1 year 6 months
Options Fully-Vested and Exercisable		150,000
[1]	The exercise price indicates the market value at grant date and is the strike price at exercise.

NOTE 9 - STOCK COMPENSATION P48

NOTE 9 - STOCK COMPENSATION PLANS (Details) - Nonvested Restricted Stock Share Activity - $ / shares	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Nonvested Restricted Stock Share Activity [Abstract]
Unvested Restricted Shares Balance	452,923	116,870
Weighted Average Fair Value of Unvested Restricted Shares	$ 1.57	$ 0.59
Restricted Shares Granted	417,013	652,481
Weighted Average Fair Value of Restricted Shares Granted	$ 1.83	$ 1.74
Restricted Shares Vested	(278,374)	(273,119)
Weighted Average Fair Value of Restricted Shares Vested	$ 1.49	$ 1.54
Restricted Shares Forfeited	(49,100)	(43,309)
Weighted Average Fair Value of Restricted Shares Forfeited	$ 1.86	$ 1.64
Unvested Restricted Shares Balance	542,462	452,923
Weighted Average Fair Value of Unvested Restricted Shares	$ 1.38	$ 1.57

NOTE 9 - STOCK COMPENSATION P49

NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity - Restricted Stock [Member]	12 Months Ended
	Dec. 26, 2015USD ($)$ / sharesshares
June 18, 2015 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Directors (3)
Restricted Stock, Number of Shares | shares	107,913
Restricted Stock, Market Price | $ / shares	$ 1.39
Restricted Stock, Fair Value | $	$ 150,000
February 9, 2015 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Employees (17)
Restricted Stock, Number of Shares | shares	305,100
Restricted Stock, Market Price | $ / shares	$ 1.98
Restricted Stock, Fair Value | $	$ 604,098
January 8, 2015 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Employees (1)
Restricted Stock, Number of Shares | shares	4,000
Restricted Stock, Market Price | $ / shares	$ 1.89
Restricted Stock, Fair Value | $	$ 7,560
June 19, 2014 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Directors (3)
Restricted Stock, Number of Shares | shares	43,731
Restricted Stock, Market Price | $ / shares	$ 3.43
Restricted Stock, Fair Value | $	$ 150,000
April 23, 2014 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Employee (1)
Restricted Stock, Number of Shares | shares	15,000
Restricted Stock, Market Price | $ / shares	$ 2.22
Restricted Stock, Fair Value | $	$ 33,300
January 8, 2014 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Directors (3)
Restricted Stock, Number of Shares | shares	93,750
Restricted Stock, Market Price | $ / shares	$ 1.60
Restricted Stock, Fair Value | $	$ 150,000
January 8, 2014 #2 [Member]
NOTE 9 - STOCK COMPENSATION PLANS (Details) - Schedule of Share-basd Compensation, Restricted Stock Activity [Line Items]
Restricted Stock, Shares Issued to	Employees (19)
Restricted Stock, Number of Shares | shares	500,000
Restricted Stock, Market Price | $ / shares	$ 1.60
Restricted Stock, Fair Value | $	$ 800,000

NOTE 10 - TREASURY STOCK (Detai

NOTE 10 - TREASURY STOCK (Details) - USD ($) $ in Thousands	Feb. 23, 2016	Jul. 22, 2015	Dec. 26, 2015	Apr. 21, 2015
NOTE 10 - TREASURY STOCK (Details) [Line Items]
Treasury Stock, Shares, Retired		981,099	53,744
Stock Repurchase Program, Authorized Amount				$ 2,000
Treasury Stock, Retired, Cost Method, Amount			$ 54
Subsequent Event [Member]
NOTE 10 - TREASURY STOCK (Details) [Line Items]
Treasury Stock, Shares, Retired	250,000
Treasury Stock, Retired, Cost Method, Amount	$ 232

NOTE 11 - REDEEMABLE PREFERRE51

NOTE 11 - REDEEMABLE PREFERRED STOCK (Details)	Dec. 26, 2015$ / sharesshares
Disclosure Text Block Supplement [Abstract]
Preferred Stock, Shares Authorized | shares	2,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.001

NOTE 12 - FEDERAL AND STATE I52

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (11,000)
Income Tax Expense (Benefit)	(8,214)	$ 632
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax	100
Current Foreign Tax Expense (Benefit)	805	0
Deferred Tax Assets, Valuation Allowance	523	$ 11,483
Domestic Tax Authority [Member]
NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 11,500
Operating Loss Carryforwards, Expiration Year	2,021
Foreign Tax Authority [Member]
NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Year	2,025
Deferred Tax Assets, Valuation Allowance	$ 500
Research Tax Credit Carryforward [Member]
NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Year	2,030
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 900

NOTE 12 - FEDERAL AND STATE I53

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Components of Income Tax Expense (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Current:
Federal	$ (21)	$ 160
Foreign Tax	805	0
State	139	472
Total current	923	632
Deferred:
Federal	(8,631)	0
State	(506)	0
Total deferred	(9,137)	0
Total tax provision	$ (8,214)	$ 632

NOTE 12 - FEDERAL AND STATE I54

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Federal income tax expense/(benefit) at 35% for 2015 and 2014	$ 813	$ 2,332
State income tax, net of federal income tax effect	(416)	433
Nondeductible expenses	222	220
Research and development credit	(297)	(427)
Prior year adjustments	2,424	(1,221)
Change in valuation allowance	(10,960)	(705)
Total tax provision	$ (8,214)	$ 632

NOTE 12 - FEDERAL AND STATE I55

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Federal income tax expense/(benefit) at	35.00%	35.00%

NOTE 12 - FEDERAL AND STATE I56

NOTE 12 - FEDERAL AND STATE INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 26, 2015	Dec. 27, 2014
Deferred tax asset (liabilities)
Federal net operating loss carry-forward	$ 4,339	$ 3,944
Tax credit carryforwards	1,873	587
Allowance for uncollectible accounts	616	1,881
Accruals not yet deductible for tax purposes	1,182	2,345
Goodwill	1,122	1,573
Depreciation	64	288
Other	464	865
Deferred tax assets	9,660	11,483
Less: Valuation allowance	(523)	(11,483)
Deferred tax assets, net	$ 9,137	$ 0

NOTE 13 - SEGMENT INFORMATION57

NOTE 13 - SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
NOTE 13 - SEGMENT INFORMATION (Details) [Line Items]
Revenues	$ 79,605	$ 107,900
Automation Segment [Member]
NOTE 13 - SEGMENT INFORMATION (Details) [Line Items]
Revenues	30,328	57,463
Automation Segment [Member] | KAZAKHSTAN
NOTE 13 - SEGMENT INFORMATION (Details) [Line Items]
Revenues	$ 11,800	$ 17,700

NOTE 13 - SEGMENT INFORMATION

NOTE 13 - SEGMENT INFORMATION (Details) - Schedule of Segment Reporting Information, by Segment - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2015	Dec. 27, 2014
Segment Reporting Information [Line Items]
Operating revenues	$ 79,605	$ 107,900
Operating income	2,100	6,880
Depreciation and amortization	1,456	2,326
Tangible assets	49,163	48,410
Goodwill	2,806	2,806
Other intangible assets	231	440
Total assets	52,200	51,656
Capital expenditures	533	1,196
Engineering and Construction [Member]
Segment Reporting Information [Line Items]
Operating revenues	49,277	50,437
Operating income	4,219	4,364
Depreciation and amortization	177	498
Tangible assets	12,289	11,452
Goodwill	720	720
Other intangible assets	0	0
Total assets	13,009	12,172
Capital expenditures	0	16
Automation Segment [Member]
Segment Reporting Information [Line Items]
Operating revenues	30,328	57,463
Operating income	6,832	12,385
Depreciation and amortization	614	937
Tangible assets	17,253	24,164
Goodwill	2,086	2,086
Other intangible assets	231	440
Total assets	19,570	26,690
Capital expenditures	26	60
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Operating revenues	0	0
Operating income	(8,951)	(9,869)
Depreciation and amortization	665	891
Tangible assets	19,621	12,794
Goodwill	0	0
Other intangible assets	0	0
Total assets	19,621	12,794
Capital expenditures	$ 507	$ 1,120

NOTE 14 - COMMITMENTS AND CON59

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	1 Months Ended			12 Months Ended
	Dec. 31, 2014	Aug. 31, 2009	Jun. 30, 2008	Dec. 26, 2015
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Severance Agreement, Description				If employment is terminated for any reason other than 1) termination for cause, 2) voluntary resignation or 3) the employee's death, we are obligated to provide a severance benefit equal to six months of the employee's salary, and, at our option, an additional six months at 50% of the employee's salary in exchange for an extension of a non-competition agreement.
South Louisiana Ethanol, LLC [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Loss Contingency, Damages Sought, Value			$ 15,800,000
Proceeds from Sale of Property Held-for-sale		$ 6,802,000
Loss Contingency, Damages Awarded, Value		$ 1,054,418
Loss Contingency, Settlement Agreement, Terms	In December 2014, we settled litigation concerning the claims of one subcontractor, and in January 2015, we received all monies allocated to ENGlobal related to these proceedings.
Minimum [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Severance Term				6 months
Maximum [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Severance Term				12 months