Corporate Resource Services (CRRS) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Nov. 04, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Corporate Resource Services, Inc.	'
Entity Central Index Key	'0000943110	'
Trading Symbol	'crrs	'
Current Fiscal Year End Date	'--01-03	'
Entity Filer Category	'Smaller Reporting Company	'
Document Type	'10-Q	'
Document Period End Date	4-Oct-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	157,747

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Oct. 04, 2013	Dec. 28, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash	$647	$284
Accounts receivable, net of allowance for doubtful accounts of $3,299 and $2,899, respectively	12,151	8,638
Due from financial institution	8,177	8,891
Unbilled receivables	16,348	9,542
Prepaid expenses and other current assets	2,551	599
Total current assets	39,874	27,954
Property and equipment, net	1,264	1,141
Deferred tax asset	1,744	0
Other assets	429	278
Intangible assets, net	5,262	5,618
Goodwill	17,755	15,756
Total assets	66,328	50,747
Current liabilities:	'	'
Accounts payable and accrued liabilities	4,391	5,364
Accrued wages and related obligations-due to related party	15,160	9,665
Income taxes payable	444	204
Current portion of long-term debt	1,473	1,544
Current portion of related party long-term debt	0	750
Deferred income tax liability	1,300	0
Loan payable - related party	14,341	9,782
Total current liabilities	37,109	27,309
Long-term debt, net of current portion	2,046	1,766
Deferred rent	213	144
Total liabilities	39,368	29,219
Commitments and contingencies	0	0
Stockholders' equity:	'	'
Preferred stock, $0.0001 par value, 5,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.0001 par value, 185,000 shares authorized; 159,521 issued and 157,587 outstanding (See Note 7) as of October 4, 2013 and 157,766 issued and 155,832 outstanding (see Note 7) as of December 28, 2012	16	16
Additional paid-in capital	23,537	24,382
Retained earnings (accumulated deficit)	3,673	-2,870
Total stockholders' equity	27,226	21,528
Noncontrolling interest	-266	0
Total equity	26,960	21,528
Total liabilities and equity	$66,328	$50,747

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Oct. 04, 2013	Dec. 28, 2012
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Allowance for doubtful accounts receivable (in dollars)	$3,299	$2,899
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	185,000,000	185,000,000
Common stock, shares issued	159,521,000	157,766,000
Common stock, shares outstanding	157,587,000	155,832,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	$208,957	$180,409	$602,370	$479,169
Direct cost of producing revenues purchased from related parties	182,256	158,480	529,086	420,148
Direct cost of producing revenues	784	352	2,692	2,605
Gross profit	25,917	21,577	70,592	56,416
Selling, general and administrative expenses purchased from related parties	12,058	12,166	38,347	36,265
Selling, general and administrative expenses (including stock-based compensation of $531 and $142 for the three months ended and $728 and $237 for the nine months ended October 4, 2013 and September 28, 2012, respectively)	7,660	6,280	20,040	18,529
Depreciation and amortization	466	453	1,245	1,431
Income from operations	5,733	2,678	10,960	191
Interest expense	927	1,059	3,473	3,104
Interest expense b related party	464	145	1,244	569
Acquisition expenses	34	84	96	96
Net gain on revaluation of ICG Inc.	0	0	0	-537
Other expense (income)	24	-2	-130	541
Net income (loss)	4,284	1,392	6,277	-3,582
Less: loss attributable to noncontrolling interests	-113	0	-266	0
Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	$4,397	$1,392	$6,543	($3,582)
Earnings (loss) per share:	'	'	'	'
Basic (usd per share)	$0.03	$0.01	$0.04	($0.03)
Diluted (usd per share)	$0.03	$0.01	$0.04	($0.03)
Weighted average shares outstanding:	'	'	'	'
Basic (shares)	157,318	153,343	156,675	142,505
Diluted (shares)	162,896	153,593	159,395	142,505

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parentheticals) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Income Statement [Abstract]	'	'	'	'
Stock-based compensation	$531	$142	$728	$237

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Stockholders' Equity [Member]	Noncontrolling Interest [Member]
In Thousands, unless otherwise specified
Balances, beginning period (restated) at Dec. 28, 2012	$21,528	$16	$24,382	($2,870)	$21,528	$0
Balance at beginning of period (restated) (shares) at Dec. 28, 2012	157,766	157,766	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Adjustment related to the pooling-of-interests of related party acquisitions	-1,573	'	-1,573	'	-1,573	'
Stock-based compensation (Shares)	'	1,755	'	'	'	'
Stock-based compensation	728	'	728	'	728	'
Net income (loss) for the nine months ended October 4, 2013	6,277	'	'	6,543	6,543	-266
Balances, ending period at Oct. 04, 2013	$26,960	$16	$23,537	$3,673	$27,226	($266)
Balance at ending period (shares) at Oct. 04, 2013	159,521	159,521	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012
Cash flows from operating activities:	'	'
Net income (loss)	$6,277	($3,582)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	1,245	1,432
Impairment of goodwill and intangible assets	0	579
Bad debt expense	396	707
Stock-based compensation	728	237
Deferred taxes	-444	0
Gain on remeasurement of long term debt	-102	-766
Changes in operating assets and liabilities, net of effect of acquisitions:	'	'
Trade accounts receivable	-4,375	624
Due from financial institution	714	-2,592
Prepaid expenses and other current assets	-1,952	63
Other assets	-151	448
Accounts payable and accrued liabilities	-435	2,256
Unbilled receivables	-6,806	-7,671
Accrued wages and related obligations - due to related party	5,510	5,632
Deferred rent	69	-56
Net cash provided by (used in) operating activities	674	-2,689
Cash flows from investing activities:	'	'
Purchases of property and equipment	-623	-147
Purchase of customer lists	0	-350
Cash paid for business combinations	-930	-200
Net cash used in investing activities	-1,553	-697
Cash flows from financing activities:	'	'
Principal payments on long-term debt	-1,789	-1,313
Principal payments on long-term debt b related parties	-1,469	-100
Short term borrowings	650	0
Loan payable - related party - net	3,850	5,814
Advances to related party b net	0	-1,018
Deferred financing costs	0	-75
Net cash provided by financing activities	1,242	3,308
Change in cash	363	-78
Cash at beginning of period	284	137
Cash at end of period	$647	$59

Description_of_the_Company_and

Description of the Company and its Business	9 Months Ended
	Oct. 04, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Description of the Company and its Business	'
	Description of the Company and its Business
	Nature of Operations
	Corporate Resource Services, Inc. (the “Company”) is a diversified technology, staffing, recruiting, and consulting services firm. We deliver temporary staffing solutions for professional services, administrative and light industrial positions and provide cloud-based enterprise applications and hosting services to professional employer organization (“PEO”) and staffing companies. We help our customers build a better workforce by providing trained employees in the areas of insurance, information technology, accounting, legal, engineering, science, healthcare, life sciences, creative services, hospitality, retail, general business and light industrial work.  Our blended staffing solutions are tailored to our customers’ needs and can include customized employee pre-training and testing, on-site facilities management, vendor management, risk assessment and management, market analyses and productivity/occupational engineering studies. The Company provides these services to a variety of industries and to a diverse array of clients, ranging from sole proprietorships to Fortune 1000 companies. In the United States, we operate 235 staffing and on-site facilities coordinating operations in 47 states and the District of Columbia.  On November 12, 2013, the Company announced the acquisition of United Kingdom-based Flex Recruitment Plus Limited ("FlexPlus"), our first international subsidiary (see Note 11). Our headquarters are in New York City.
	In 2013, the Company diversified its operations by entering into the retail energy services industry with the formation of Abest Power & Gas, LLC (“Abest”) (see Note 3).   Additionally, the Company’s CRS Group, Inc. subsidiary (“CRS Group”) acquired certain assets and assumed certain liabilities of the Summit Software division ("Summit") of Tri-Tel Communications, Inc. (“Tri-Tel”) (see Notes 2 and 3), a software business that provides enterprise applications and hosting services for many companies in the PEO and staffing industries that are transitioning to a cloud computing environment.
	On September 6, 2013 the Company's stock began trading on the NASDAQ Capital Market. Prior to that date the Company's common stock traded on the over the counter market.
	The Company
	References in these Notes to the Condensed Consolidated Financial Statements of the Company refer to Corporate Resource Services, Inc., including its wholly-owned consolidated subsidiaries (unless indicated or context otherwise requires), which are:
	•	The CRS Group;
	•	Accountabilities, Inc. (“Accountabilities”);
	•	Corporate Resources Development, Inc. (“CRD”);
	•	Insurance Overload Services, Inc. (“Insurance Overload”);
	•	Integrated Consulting Group, Inc. (“ICG Inc.”);
	•	Diamond Staffing Services, Inc. (“Diamond Staffing”); and,
	•	TS Staffing Services, Inc. (“TS Staffing”)
	Accountabilities, CRD, Insurance Overload, ICG Inc., Diamond Staffing and TS Staffing are national providers of diversified staffing recruiting and consulting services (collectively, the “Staffing Subsidiaries”).

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Oct. 04, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Summary of Significant Accounting Policies
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial information of the Company as of and for the three and nine month periods ended October 4, 2013 and September 28, 2012 have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they are unaudited and do not include all of the information and footnotes required by U.S. GAAP for complete financial statements and disclosures normally included in annual financial statements have been condensed or omitted pursuant to the rules and regulations of the Securities & Exchange Commission (“SEC”).  However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included and the Company believes the disclosures made are adequate to make the information presented not misleading.
	The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended September 28, 2012, which are included in the Company’s Annual Report on Form 10-K/A as filed with the SEC on May 7, 2013.
	Effective January 14, 2013, the Board of Directors of the Company (the “Board”) elected to change the Company’s fiscal year from the Friday closest to September 30th to the Friday closest to December 31st.  The change was intended to align the Company’s fiscal periods more closely with the seasonality of its business and improve comparability with industry peers.  The Company’s fiscal quarters consist of 13 week periods, with the exception of a 53-week fiscal year during which the first quarter consists of a 14 week period.  The three months ended April 5, 2013 was a 14-week fiscal quarter, accordingly the nine months ended October 4, 2013 includes 40 weeks.
	On May 7, 2013, our wholly owned CRS Group subsidiary acquired certain assets and assumed certain liabilities of the Summit division of Tri-Tel (the "Summit Acquisition"). Tri-Tel is a related party that is owned by our controlling shareholder, Robert Cassera, a member of the Board who was the beneficial owner of 89.9% of the outstanding shares of our common stock through personal holdings and holdings of entities owned by him, including Tri-Tel, Tri-State Employment Services, Inc.,TS Employment Services, Inc. and TSE-PEO, Inc. (collectively “Tri-State”).  In accordance with U.S. GAAP we recorded the Summit Acquisition under the "as if pooling-of-interests" method, as described in Note 3 to these unaudited condensed consolidated financial statements.
	Revenue Recognition
	Staffing and consulting revenues are recognized when professionals deliver services. Permanent placement revenue, which generated 0.4% and 0.8% of revenues for the three months ended and 0.6% and 0.9% for the nine months ended October 4, 2013 and September 28, 2012, respectively, is recognized when the candidate commences employment, net of an allowance for those not expected to remain with clients through a 90-day guarantee period, wherein the Company is obligated to find a suitable replacement.
	Software and related service revenues are recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable.  Multi-year licensing arrangements typically include a perpetual license for current products combined with rights to receive future versions of software products on a when-and-if-available basis and are accounted for as subscriptions, with billings recorded as unearned revenue and recognized as revenue ratably over the billing coverage period. Revenue from certain arrangements that allow for the use of a product or service over a period of time without taking possession of software are also accounted for as subscriptions.
	Accounts Receivable
	The Company maintains an allowance for doubtful accounts for estimated losses resulting from its clients failing to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of its clients, review of historical receivables and reserve trends and other pertinent information. If the financial condition of our clients deteriorates or there is an unfavorable trend in aggregate receivable collections, additional allowances may be required. The Company sells its accounts receivable under a sale agreement, as described in Note 5 to these unaudited condensed consolidated financial statements.
	Intangible Assets
	Goodwill and other intangible assets with indefinite lives are not subject to amortization but are tested for impairment annually or whenever events or changes in circumstances indicate that the asset might be impaired. Intangible assets with finite lives are subject to amortization, and are tested for impairment when events and circumstances indicate that an asset or asset group might be impaired.  See Note 4.
	Related Party Liabilities
	The Company classifies liabilities to related parties on its balance sheet as the following:
	•	Accrued wages and related obligations – due to related party represent accrued wages, taxes and other related items that have not yet been invoiced.
	•	Loan payable – related party represents amounts due for items that have been invoiced from Tri-State.  Tri-State charges the Company interest on a monthly basis at 12% per annum of the outstanding loan balance.
	•	Related party long-term debt represents amounts due for long-term borrowings from a related party.
	Per Share Information
	The Company presents both basic and diluted earnings per share amounts (“EPS”).  Basic EPS is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS reflects any potential dilution that could occur if securities or other contracts to issue common stock, such as options, warrants, convertible notes and convertible preferred stock, were exercised or converted into common stock or could otherwise cause the issuance of common stock that then shared in earnings.
	When a net loss is recognized, the diluted loss per share is not computed because any potential issuance of shares of common stock would reduce the reported loss per share and, therefore, have an anti-dulitive effect.  Therefore, such potential issuance of shares of common stock is included in the computation of diluted earnings per share for the three months and nine months ended October 4, 2013 and the three months ended September 28, 2012 but not for the nine months ended September 28, 2012.
	The following table sets forth the computation of basic and diluted per share information:
		Three Months Ended				Nine Months Ended
		October 4,		September 28,		October 4,		September 28,
		2013		2012		2013		2012
		(unaudited)		(unaudited and restated)		(unaudited)		(unaudited and restated)
	Numerator:
	Net income (loss)	$	4,397,000	$	1,392,000	$	6,543,000	$	(3,582,000	)
	Denominator:
	Weighted average shares of common stock outstanding	157,318,000		153,343,000		156,675,000		142,505,000
	Dilutive effect of stock options and warrants	5,578,000		250,000		2,720,000		—
	Weighted average shares of common stock outstanding, assuming dilution	162,896,000		153,593,000		159,395,000		142,505,000
	Net income (loss) per share:
	Basic	$	0.03	$	0.01	$	0.04	$	(0.03	)
	Diluted	$	0.03	$	0.01	$	0.04	$	(0.03	)
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under this method, deferred income taxes are recognized for the estimated tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end, based on enacted tax laws and statutory rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized when, in management’s opinion, it is more likely than not that the future tax benefits from some portion of the deferred tax assets will not be realized. U.S. GAAP requires that, in applying the liability method, the financial statement effects of an uncertain tax position be recognized based on the outcome that is more likely than not to occur. Under this criterion the most likely resolution of an uncertain tax position should be analyzed based on technical merits and on the outcome that will likely be sustained under examination. Tax exposures can involve complex issues and may require an extended period to resolve.
	In the three months ended October 4, 2013, the Company completed the utilization of its net operating loss carryforwards ("NOLs") and, as a result, had no effective tax rate. The Company has recorded $3,000,000 and $1,300,000 of deferred income tax assets and liabilities, respectively as of October 4, 2013. In assessing the realizability of deferred tax assets, the Company considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or NOLs can be utilized. The Company's management considered the level of historical taxable income, scheduled reversal of temporary differences, tax planning strategies and projected future taxable income in determining whether a valuation allowance is warranted.
	As of October 4, 2013, the Company's management determined that it is more-likely-than-not that some portion of our deferred tax assets will not be realized and we maintained a valuation allowance of $1,256,000, decreasing the valuation by $444,000 for the three months ended October 4, 2013.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Although management believes these estimates and assumptions are adequate, actual results could differ from the estimates and assumptions used.
	Reclassifications
	Certain reclassifications have been made to the accompanying unaudited condensed consolidated financial statements of the prior periods to conform to the current period’s presentation.

Acquisitions_and_Joint_Venture

Acquisitions and Joint Ventures	9 Months Ended
	Oct. 04, 2013
Business Combinations [Abstract]	'
Acquisitions and Joint Ventures	'
	Acquisitions and Joint Ventures
	Formation of Abest Power & Gas, LLC Joint Venture
	On January 22, 2013, the Company announced its entry into the retail energy services industry through the formation of Abest, a joint venture with Rosa Power, LLC.  Abest is an energy services company that supplies electricity and gas to residential and commercial customers in states where deregulation has offered consumers the ability to choose their energy provider, allowing the Company to expand its offerings to its customers in deregulated states.  Abest commenced operations in 2013 and recorded revenues of $320,000 and $389,000 and incurred losses of $226,000 and $532,000 for the three and nine months ended October 4, 2013, respectively, of which 50% or $113,000 and $266,000, respectively, is attributable to noncontrolling interests in accordance with U.S. GAAP.
	Acquisition of Summit
	Our CRS Group subsidiary completed the Summit Acquisition on May 7, 2013 (Note 2). Pursuant to the terms of the agreement, the CRS Group acquired certain assets and assumed certain liabilities of Summit in exchange for 21,000,000 shares of our common stock, valued at $0.65 per share or  $13.75 million, the agreed upon value of Summit’s business operations.  The Summit Acquisition provides the Company with the ability to further diversify its service offerings to the marketplace.
	As described above, our controlling shareholder is the sole owner of Tri-State and its affiliates and was the beneficial owner of 90.2% of our outstanding shares of common stock on May 7, 2013. Because the Company and Tri-Tel were both controlled by our controlling shareholder, the acquisition was recorded using the "as if pooling-of-interests" method required under U.S. GAAP for business combinations of entities under common control and the financial information for all periods presented reflects the financial results of the combined companies as if the acquisition had been in effect for all the reported periods.  For financial statement purposes, we have recorded the operations and effected the pooling-of-interests of Summit and the Company as if the Company owned Summit since its purchase by Tri-Tel on January 4, 2008.
	The condensed combined summary of operations of the Company giving effect to the "as if pooling-of-interests" method in conjunction with the Summit Acquisition for the three and nine month periods ended September 28, 2012 are presented below:
		Three Months Ended September 28, 2012
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
		(unaudited)
	Revenues	$	179,716,000		$	693,000	$	180,409,000
	Direct cost of producing revenues	158,712,000			120,000		158,832,000
	Gross profit	21,004,000			573,000		21,577,000
	Operating expenses	18,700,000			199,000		18,899,000
	Income from operations	2,304,000			374,000		2,678,000
	Interest and other expenses	1,286,000			—		1,286,000
	Net income	1,018,000			374,000		1,392,000
	Less: Net income attributable to noncontrolling interests	—			—		—
	Net income available to common shareholders of Corporate Resource Services, Inc.	$	1,018,000		$	374,000	$	1,392,000
	Net loss per common share:
	Basic and diluted	$	0.01		$	0	$	0.01
	Weighted average shares outstanding:
	Basic and diluted	132,343,000			21,000,000		153,343,000
		Nine Months Ended September 28, 2012
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
		(unaudited)
	Revenues	$	477,278,000		$	1,891,000	$	479,169,000
	Direct cost of producing revenues	422,316,000			437,000		422,753,000
	Gross profit	54,962,000			1,454,000		56,416,000
	Operating expenses	55,715,000			510,000		56,225,000
	Income from operations	(753,000		)	944,000		191,000
	Interest and other expenses	3,773,000			—		3,773,000
	Net income (loss)	(4,526,000		)	944,000		(3,582,000		)
	Less: Net income attributable to noncontrolling interests	—			—		—
	Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	$	(4,526,000	)	$	944,000	$	(3,582,000	)
	Net loss per common share:
	Basic and diluted	$	(0.04	)	$	0.01	$	(0.03	)
	Weighted average shares outstanding:
	Basic and diluted	121,505,000			21,000,000		142,505,000
	The condensed combined balance sheet of the Company giving effect to the "as if pooling-of-interests" method in conjunction with the Summit Acquisition as of December 28, 2012 is presented below:
		28-Dec-12
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
	Current assets	$	27,455,000		$	499,000	$	27,954,000
	Total assets	$	45,590,000		$	5,157,000	$	50,747,000
	Current liabilities	$	26,996,000		$	313,000	$	27,309,000
	Long-term debt and non-current liabilities	$	1,910,000		$	—	$	1,910,000
	Stockholders’ equity	$	16,684,000		$	4,844,000	$	21,528,000
	Strategic Minor Acquisitions
	The Company continues to acquire diverse smaller staffing firms to augment its growth strategy. The Company made acquisitions with purchase prices totaling $2.3 million and $1.8 million for the nine months ended October 4, 2013 and September 28, 2012, respectively.  During 2013, all of the Company’s strategic minor acquisitions were made by TS Staffing. TS Staffing acquired Personally Yours, Inc., based in Florida; Temploy, Inc., whose business is concentrated in Southern California; and Personnel Solutions, Inc., which is based in Iowa.

Intangible_Assets_and_Goodwill

Intangible Assets and Goodwill	9 Months Ended
	Oct. 04, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets and Goodwill	'
	Intangible Assets and Goodwill
	The following table presents details of the Company’s intangible assets, estimated lives, related accumulated amortization and goodwill as of October 4, 2013 and December 28, 2012:
		As of October 4, 2013
							Accumulated
		Gross		Impairment			Amortization			Net
		(unaudited)
	Customer lists and relationships (3 to 10 years)	$	14,637,000	$	(137,000	)	$	(9,875,000	)	$	4,625,000
	Backlog (6 to 12 months)	333,000		—			(333,000		)	—
	Non-competition agreements (2 to 5 years)	2,216,000		(44,000		)	(1,818,000		)	354,000
	Trade name (20 years)	364,000		—			(84,000		)	280,000
	Lease agreements (3 years)	250,000		—			(250,000		)	—
	Other intangible assets (2 to 4 years)	153,000		—			(150,000		)	3,000
	Total	$	17,953,000	$	(181,000	)	$	(12,510,000	)	$	5,262,000
	Goodwill (indefinite life)	$	18,153,000	$	(398,000	)				$	17,755,000
		As of December 28, 2012
							Accumulated
		Gross		Impairment			Amortization			Net
		(unaudited and restated)
	Customer lists and relationships (3 to 10 years)	$	14,306,000	$	(137,000	)	$	(9,243,000	)	$	4,926,000
	Backlog (6 to 12 months)	333,000		—			(333,000		)	—
	Non-competition agreements (2 to 5 years)	2,169,000		(44,000		)	(1,722,000		)	403,000
	Trade name (20 years)	364,000		—			(76,000		)	288,000
	Lease agreements (3 years)	250,000		—			(249,000		)	1,000
	Other intangible assets (2 to 4 years)	150,000		—			(150,000		)	—
	Total	$	17,572,000	$	(181,000	)	$	(11,773,000	)	$	5,618,000
	Goodwill (indefinite life)	$	16,154,000	$	(398,000	)				$	15,756,000
	The Company recorded amortization expense of $241,000 and $410,000 and $737,000 and $1,150,000 for the three and nine months ended October 4, 2013 and September 28, 2012, respectively. The Company’s estimated intangible asset amortization expense (based on existing intangible assets) for the fiscal years ending on the Friday closest to December 31,  for the remainder of 2013 and the full years 2014, 2015, 2016, 2017, 2018 and thereafter is $237,000, $908,000, $834,000, $717,000,  $564,000, $564,000 and $1,438,000, respectively.
	The Company performed its latest annual impairment analysis as of October 4, 2013 and will continue to test for impairment annually. The Company also measures impairment, as conditions warrant, throughout the fiscal year. While no indicators of impairment were present as of October 4, 2013 or September 28, 2012, in January 2012, a sales executive from ICG Inc. and 14 other sales, administration and operations personnel resigned from the Company and began operating a competing temporary placement firm.  Based on the effect of the associated decrease in revenues, the Company recorded impairment losses for goodwill of $398,000 and for customer lists and relationships and a non-competition agreement of $137,000 and $44,000, respectively, during the quarter ended June 29, 2012.

Sales_of_Receivables

Sales of Receivables	9 Months Ended
	Oct. 04, 2013
Receivables [Abstract]	'
Sale of Receivables	'
	Sales of Receivables
	The Company’s Staffing Subsidiaries, other than ICG Inc. (see Note 11), are currently participating in trade accounts receivable purchase agreements with Wells Fargo Capital Finance, an operating division of Wells Fargo Bank, N.A. (“Wells Fargo”). ICG Inc. entered into a similar trade accounts receivable purchase agreement with Amerisource Funding, Inc. (“Amerisource”) on October 18, 2011.   Accountabilities participated in a similar agreement with Amerisource until June 13, 2013, when it entered into a new facility with Wells Fargo.
	The aggregate amount of trade receivables that are sold by our participating subsidiaries to Wells Fargo and its participating lender, Sterling National Bank, and to Amerisource are net of amounts held for the Company’s reserve to repurchase disqualified receivables (“Collected Reserve”) which are due to the Company. As collections reduce previously sold receivables, the subsidiaries may replenish these with new receivables. Tri-State and our controlling shareholder have guaranteed the Company’s obligations to Wells Fargo.    As of October 4, 2013 and December 28, 2012,  these balances at Wells Fargo and Amerisource were as follows:
		Wells Fargo				Amerisource
		October 4,		December 28,		October 4,		December 28,
		2013		2012		2013		2012
		(unaudited)
	Trade receivables purchased	$	72,154,000	$	67,153,000	$	2,599,000	$	10,488,000
	Collected Reserve	7,454,000		7,388,000		723,000		1,503,000
	Net advances	$	64,700,000	$	59,765,000	$	1,876,000	$	8,985,000
	Maximum aggregate amount of net advances	$	80,000,000	$	67,500,000	$	4,500,000	$	12,000,000
	Amerisource's balances on December 28, 2012 included trade receivables from Accountabilities of $7,789,000, Collected Reserve of $1,487,000 and maximum aggregate amount of net advances of $7,500,000.
	Wells Fargo charges interest on the amount of receivables sold prior to collection at an annual rate of the Daily One Month London Interbank Offered Rate ("LIBOR") divided by 100% less the LIBOR Reserve Percentage or the reserve percentage prescribed by the Board of Governors of the Federal Reserve System (or any successor) for “Eurocurrency Liabilities" (as defined in Regulation D of the Federal Reserve Board, as amended), adjusted by Wells Fargo for expected changes in such reserve percentage during the then current term. Receivables sold may not include amounts over 90 days old with the exception of certain healthcare-related receivables. Under the terms of the agreements with Wells Fargo and Amerisource, with the exception of CRD permanent placement receivables, the lenders advance 90% of the assigned receivables’ value upon sale, and the remaining 10%  is paid to us upon final collection. Under the terms of CRD’s agreement, Wells Fargo advances 65% of the assigned CRD permanent placement receivables’ value upon sale and the remaining 35%  is paid to us upon final collection. The aggregate amount of trade receivables from the permanent placement business that CRD may sell to Wells Fargo at any one time is $1,250,000.
	Interest expense charged under the Wells Fargo trade accounts receivable purchase agreements is included in interest expense in the accompanying unaudited condensed consolidated statements of operations and amounted to $854,000 and $792,000 for the three months ended October 4, 2013 and September 28, 2012, respectively, and $2,796,000 and $2,169,000 for the nine months ended October 4, 2013 and September 28, 2012, respectively.
	The ICG Inc. agreement with Amerisource has a term of two years and a maximum borrowing amount of $4,500,000, with an advance rate of 90%. The agreements provide for an interest rate of the prime rate plus 1% (with a  minimum rate of 5% per annum) and a monthly collateral management fee of 0.60% of the average daily outstanding borrowings of ICG Inc. The Company incurred interest expense on Amerisource borrowings of $73,000 and $267,000 for the three months ended October 4, 2013 and September 28, 2012, respectively, and $677,000 and $795,000 for the nine months ended October 4, 2013 and September 28, 2012, respectively.
	The Company has not experienced any material trends in bad debt losses on assigned accounts receivables and receivables greater than 90 days old that are charged back to us under the Wells Fargo and Amerisource accounts receivables sales agreements. While the amount of assigned accounts receivables and receivables greater than 90 days old that are charged back to the Company has grown, such growth has been commensurate with the growth of our business and has not resulted in a greater percentage of bad debt losses on these assigned accounts receivables or receivables that have been charged back.

Related_Parties

Related Parties	9 Months Ended
	Oct. 04, 2013
Related Party Transactions [Abstract]	'
Related Parties	'
	Related Parties
	Tri-State, a related party, provides professional employer services to the Company as part of a co-employment arrangement where Tri-State is the employer of record and we are the worksite employer. Professional employer services provided by Tri-State include payroll services, administration of employee benefits, workers compensation insurance coverage and accounts receivable collection services. These arrangements allow the Company to reduce certain insurance risks and costs. Due to the timing and payment of invoices received, the aggregate amount payable for unbilled services to Tri-State was $15,160,000 and $9,665,000 as of October 4, 2013 and December 28, 2012, respectively.
	The Company is charged an amount equal to the actual wages and associated payroll taxes for the employee plus an agreed upon rate for workers’ compensation and health insurance as well as an administrative fee. The total amount charged by Tri-State for the three months ended October 4, 2013 and September 28, 2012 was $194,314,000 and $170,646,000, respectively, and the total charged for the nine months ended October 4, 2013 and September 28, 2012 was $567,433,000 and $456,413,000, respectively.  These totals are restated to include $204,000 and $560,000 paid by Summit to Tri-State, for the three and nine months ended September 28, 2012, respectively.  Tri-State charges the Company their current market rate for services, which is consistent with the amounts that it charges its other customers. Beginning on October 1, 2011, the Company also received advances from, and owed other amounts to Tri-State and affiliates totaling $14,341,000 and $9,782,000 on October 4, 2013 and December 28, 2012, respectively. The amounts owed to Tri-State are classified as related party loans payable. The principal amount increases or decreases based on periodic borrowings or repayments, and each subsidiary of the Company is charged interest at the rate of 12% per annum of their net loan payable.  The Company recognized $464,000 and $145,000 of related party interest expense for the three months ended October 4, 2013 and September 28, 2012, respectively, and $1,244,000 and $569,000 for the nine months ended October 4, 2013 and September 28, 2012, respectively.
	On March 30, 2012, the Company entered into an agreement to convert $12,000,000 of the loan payable to Tri-State into 25,962,788 shares of common stock, at a value per share of $0.4622. Additionally, on July 31, 2012, the Company and Tri-State agreed to convert an additional $2,100,000 of the loan into 4,543,488 shares of common stock, at a value per share of $0.4622.  These conversions are reflected in the loan payable—related party balance, after giving effect to the conversions noted above as of October 4, 2013 and December 28, 2012.
	On May 7, 2013 our CRS Group subsidiary completed the Summit Acquisition from Tri-Tel, a related party, that has been accounted for using the "as if pooling-of-interests" in accordance with U.S. GAAP.  Pursuant to the terms of the agreement, we acquired certain assets and assumed certain liabilities in exchange for 21,000,000 shares of our common stock, valued at $0.65 per share or $13.75 million, the agreed upon value of Summit’s business operations (see Note 3).
	Tri-State and our controlling shareholder guarantee the Company’s obligations to Wells Fargo (see Note 5).

Debt

Debt	9 Months Ended
	Oct. 04, 2013
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	Debt as of October 4, 2013 and December 28, 2012 is summarized as follows:
		October 4,		December 28,
		2013		2012
		(unaudited)
	Long-term debt:
	Debt from TS Staffing acquisitions (i)	$	1,450,000	$	—
	ICG Inc. acquisition (ii)	1,128,000		1,415,000
	Debt from Diamond Staffing acquisitions (iii)	883,000		1,285,000
	CRD acquisition (iv)	—		552,000
	Other debt	58,000		58,000
	Total	3,519,000		3,310,000
	Less current maturities	1,473,000		1,544,000
	Non-current portion	2,046,000		1,766,000
	Related party long-term debt:
	Loan payable – related party (v)	14,341,000		9,782,000
	CRD acquisition (vi)	—		750,000
	Total	14,341,000		10,532,000
	Less current maturities	14,341,000		10,532,000
	Non-current portion	—		—
	Total long-term debt	17,860,000		13,842,000
	Less current maturities	15,814,000		12,076,000
	Total non-current portion	$	2,046,000	$	1,766,000
	(i)	In the three months ended April 5, 2013, TS Staffing made three strategic minor acquisitions in consideration of $2.3 million.  Of this amount, $828,000 was paid at the time of the purchases and the remainder will paid out over the next two years.
	(ii)	On December 14, 2010, ICG Inc. acquired, through a public foreclosure sale, certain assets of Integrated Consulting Group of NY LLC (“ICG Seller”) and incurred estimated debt payments of $3,641,000 which included an agreement to pay $183,000 to the foreclosing lender, Rosenthal & Rosenthal, Inc. (“Rosenthal”) for amounts owed to it by ICG Seller on the Closing Date.  Such amounts were paid in installments from January to July 2011. As consideration for the purchase price, ICG Inc. replaced an agreement ICG Seller and its members had with Rosenthal (the “Rosenthal Agreement”).
	The Rosenthal Agreement represented an earn out payment stream that was accounted for as a contingent purchase price and was based on the estimated projected revenues of ICG Inc. for the five years ending December 14, 2015.  Neither agreement contemplated any future services from Rosenthal. Pursuant to the Rosenthal Agreement, ICG Inc. was obligated to pay to Rosenthal 3% of cash receipts on its net sales for two years, and 2% of its net sales for the three year period thereafter.  The Company originally estimated the value of the payments under the Rosenthal Agreement to be $3,458,000.
	In January 2012, a sales executive from ICG Inc. and 14 other sales, administrative and operations personnel resigned from the Company and began to operate a competing temporary placement firm that has affected ICG Inc.’s light industrial business.   Accordingly, the Company reduced the estimate of the liabilities related to the payment provisions of Rosenthal Agreement by $713,000 in the three months ended March 30, 2012. In August 2012, the Company and Rosenthal renegotiated the payment terms with the Company agreeing to pay 1.5% of cash receipts on its net sales through September 7, 2013 and 1.0% of net sales through September 8, 2019.  The remaining liability to Rosenthal as of October 4, 2013 is $1,128,000 with approximately $160,000 estimated to be payable by October 3, 2014.  While the renegotiation changed the timing of the estimated payments, the new agreement did not materially change the estimated total amount due.
	Additionally, on the closing date ICG Inc. entered into a non-competition agreement with the former owner of ICG Seller and its members, pursuant to which ICG Inc. was obligated to pay 1% of its net sales for two years. The Company originally estimated the value of these payments to be $533,000 and in the first fiscal quarter of 2012 reduced this estimate by $53,000 due to the facts described above. In August 2012, the Company also renegotiated the payment terms and agreed to pay 0.5% of net sales through August 25, 2013.  There is no remaining liability to the former owner as of October 4, 2013.
	Payments aggregating $287,000 were paid against the debt incurred as part of the ICG acquisition during the nine months ended October 4, 2013.
	(iii)	Diamond Staffing Services, Inc. has made a number of purchases of businesses and customer lists that have included payment streams accounted for as long term debt.   In 2011, the Company incurred $400,000 of debt in connection with such a purchase that is payable in 39 monthly installments of $11,108 beginning in August 2011.  Aggregate payments of $67,000 were made against this debt in the nine months ended October 4, 2013.  Additionally in fiscal year 2012, the Company made three acquisitions that required $1,585,000 in future payments based on net sales, which have been accounted for as long term debt.  The Company also paid $450,000 for customer lists and incurred $100,000 of long term debt.  The Company made $402,000 in payments against these debts in the nine months ended October 4, 2013.
	(iv)	In connection with CRD’s acquisition of certain assets of GT Systems, Inc. (“GT Systems”) for $3 million in April 2010 (the “GT Systems Acquisition”), the Company paid $750,000 at closing with the balance of the purchase price to be paid in four quarterly installments of $250,000, and thereafter at 0.75% of revenue on a monthly basis until the earlier of payment of the full purchase price, or April 5, 2013. This debt is secured by 1,934,331 shares of the Company’s common stock being held in escrow (see Note 11). Pursuant to the acquisition agreement, as the debt is repaid the Company has the right to repurchase these shares at the par value of $0.0001 per share.  Based on the acquisition agreement, the Company was given a $102,000 credit for certain pre-acquisition costs of GT Systems that were paid by the Company post-acquisition. Payments for the nine months ended October 4, 2013 totaled $450,000, and there is no remaining liability.
	(v)	Tri-State and affiliates (See Note 6) on which each subsidiary pays interest of 12% per annum on its monthly payable balance.
	(vi)	In connection with the acquisition of certain assets of GT Systems, Tri-State made the initial payment of $750,000 on behalf of the Company, which the Company repaid in the period ended October 4, 2013.
	From time to-time the Company finances short term obligations through financial institutions with whom it maintains relationships in order to better manage cash flow. The Company borrowed and paid $650,000 during the nine months ended October 4, 2013.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 04, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	Stock-Based Compensation
	Compensation expense is measured using the grant-date fair value of the shares or options granted and is recognized on a straight-line basis over the instruments required vesting period. For shares vesting immediately, compensation expense is recognized on the date of grant. Until September 6, 2013 the Company's common stock was traded on the over-the-counter market and fair value was determined by a valuation report of an independent appraiser or at a discount from the current market price quote to reflect lack of liquidity resulting from the limited public float and low trading volume. On September 6, 2013 the Company's common stock began to trade on the NASDAQ Capital Market and the Company began to use the closing price of its common stock for valuation purposes.
	During the nine months ended October 4, 2013,  the Company issued 900,000 shares of its  common stock under the terms of a business advisory agreement (the “Advisory Agreement”), 200,000 shares of common stock were issued to a former officer of the Company in settlement of a termination agreement, 375,000 shares of common stock were issued to six employees in lieu of bonuses and 60,000 shares of common stock were issued as compensation to the independent members of the Company's Board of Directors.
	The Company also granted 750,000 warrants to purchase its common stock at an exercise price of $1.00 in connection with a business development agreement, of which 250,000 vested upon execution of the agreement and the remaining 500,000 warrants will vest over two years.  Under the terms of the Advisory Agreement options to purchase 1,000,000 shares of common stock at an exercise price $0.44 were granted and vested ratably from January to October 2013.
	In the third quarter of 2013, the Company granted options to purchase up to 5,225,000 shares of its common stock at an exercise price of $0.65 to officers of the Company and members of the Board. 625,000 of these options vested upon execution of the agreements and the remaining 4,600,000 options will vest ratably over the next three years. In addition, during the first quarter of 2013, the Company granted an officer options to purchase up to 600,000 shares of common stock at an exercise price of $0.44 that vest ratably over three years and an employee of the Company was granted options to purchase 75,000 shares of common stock at an exercise price of $0.44, of which 50,000 options vested immediately (in lieu of previously vested restricted shares that were previously canceled) and 25,000 options that will vest in one year.
	As a result of these grants, the Company recorded $531,000 and $728,000 of stock compensation costs for the three months and nine months ended October 4, 2013 compared to $142,000 and $237,000 for the three months and nine month ended September 28, 2012.  As of October 4, 2013, the Company had outstanding: (i) unvested issuances of 100,000 shares of its common stock; (ii) options to purchase 5,225,000 shares; and (iii) 500,000 warrants to purchase shares of its common stock. The Company will record a related expense of $829,000 over the remaining vesting periods for such securities.

Supplemental_Disclosure_of_Cas

Supplemental Disclosure of Cash Flow Information	9 Months Ended
	Oct. 04, 2013
Supplemental Cash Flow Elements [Abstract]	'
Supplemental Disclosure of Cash Flow Information	'
	Supplemental Disclosure of Cash Flow Information
		Nine Months Ended
		October 4,			September 28,
		2013			2012
		(unaudited)
	Cash paid for income taxes	$	204,000		$	—
	Cash paid for interest	$	3,883,000		$	2,925,000
	Non-cash investing and financing activities (in dollars):
	Amortization of deferred financing fees	$	—		$	56,000
	Fair value of shares issued for Summit	13,750,000			—
	Issuance of debt for business combinations	1,450,000			4,805,000
	Liabilities assumed in business combinations	1,450,000			44,000
	Assets acquired and liabilities incurred for cash paid and issuance of paid for business combinations
	Accounts receivable	—			(3,322,000		)
	Goodwill	(1,999,000		)	(1,375,000		)
	Intangible assets	(381,000		)	(702,000		)
	Reconciliation of balance sheet changes from non-cash "as if pooling-of-interests" methods acquisition adjustments:
	Additional paid-in capital	(1,573,000		)	—
	Related party long term debt	719,000			—
	Advances from related party – net	709,000			—
	Trade accounts receivable including unbilled receivables	466,000			—
	Accounts payable and accrued liabilities	(298,000		)	—
	Accrued wages and related obligations - due to related party	(15,000		)	—
	Property and equipment, net	(8,000		)	—

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 04, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	Accounts Receivable
	In connection with the Company’s sale of its trade receivables it is contingently liable to repurchase, at the sole discretion of Wells Fargo and Amerisource, any receivables that are 90 days past due,  with the exception of accounts related to the healthcare industry,  since they are historically slow payers due to reimbursement cycles. Accordingly, the Company repurchases any healthcare industry related receivables that are 120 days past due. The Company provides an estimated allowance for doubtful accounts to address this contingency.
	Lease Commitments
	As of October 4, 2013, the Company had operating leases, primarily for office premises, expiring at various dates through August 2018. Future minimum rental commitments under operating leases are as follows:
			Minimum Rental
			Commitments
	Fiscal Years Ending on the Friday closest to December 31st:		(unaudited)
		2013 (remaining)	$	654,000
		2014	2,285,000
		2015	1,102,000
		2016	185,000
		2017	24,000
		2018	8,000
		Total	$	4,258,000
	Employment Agreements
	The Company has employment agreements with certain key members of management, requiring mutual termination notice periods of up to 60 days. These agreements provide those employees with a specified severance amount in the event the employee is terminated without good cause as defined in the applicable agreement. These potential severance amounts range from $75,000 to $500,000.
	Legal Proceedings
	From time to time, the Company is involved in litigation incidental to its business including employment practices claims. There is currently no litigation that management believes will have a material impact on the financial position of the Company.

Subsequent_Events

Subsequent Events	9 Months Ended
	Oct. 04, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Subsequent Events
	On October 10, 2013 pursuant to the terms of the GT Systems Acquisition agreement, the Company exercised its right to repurchase the 1,934,331 shares held in escrow as part of the acquisition agreement, for the par value of $0.0001 per share.
	On October18, 2013, the Company issued a press release announcing that it has closed on the acquisition of Cameo Employment Services ("Cameo") in Ontario, California. The acquisition of Cameo adds to the Company's presence in Southern California and is expected to increase the Company's overall gross margin as Cameo's base of business generates higher margins than the Company's traditional base of business.
	On November 1, 2013, the Company refinanced its ICG Inc. receivable financing with Amerisource to a facility at Wells Fargo, effectively consolidating all such borrowings with Wells Fargo and effectively terminating the Company's lending relationship with Amerisource.
	On November 6, 2013, the Company's shareholders approved an increase in the Company's authorized shares of common stock from 185,000,000 shares to 225,000,000 shares.
	On November 12, 2013, the Company issued a press release announcing that it has closed on the acquisition of United Kingdom-based FlexPlus. FlexPlus is expected to be the Company's European platform for expansion in Europe and cross-selling opportunities between current multinational clients of the Company and FlexPlus.
	The Company has evaluated subsequent events through November 13, 2013, the date the financial statements were available to be issued.  Except as disclosed above, there are no material events requiring recognition or disclosure.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 04, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial information of the Company as of and for the three and nine month periods ended October 4, 2013 and September 28, 2012 have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they are unaudited and do not include all of the information and footnotes required by U.S. GAAP for complete financial statements and disclosures normally included in annual financial statements have been condensed or omitted pursuant to the rules and regulations of the Securities & Exchange Commission (“SEC”).  However, in the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included and the Company believes the disclosures made are adequate to make the information presented not misleading.
	The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year. These condensed consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended September 28, 2012, which are included in the Company’s Annual Report on Form 10-K/A as filed with the SEC on May 7, 2013.
Fiscal Period Policy	'
	Effective January 14, 2013, the Board of Directors of the Company (the “Board”) elected to change the Company’s fiscal year from the Friday closest to September 30th to the Friday closest to December 31st.  The change was intended to align the Company’s fiscal periods more closely with the seasonality of its business and improve comparability with industry peers.  The Company’s fiscal quarters consist of 13 week periods, with the exception of a 53-week fiscal year during which the first quarter consists of a 14 week period.  The three months ended April 5, 2013 was a 14-week fiscal quarter, accordingly the nine months ended October 4, 2013 includes 40 weeks.
Revenue Recognition	'
	Revenue Recognition
	Staffing and consulting revenues are recognized when professionals deliver services. Permanent placement revenue, which generated 0.4% and 0.8% of revenues for the three months ended and 0.6% and 0.9% for the nine months ended October 4, 2013 and September 28, 2012, respectively, is recognized when the candidate commences employment, net of an allowance for those not expected to remain with clients through a 90-day guarantee period, wherein the Company is obligated to find a suitable replacement.
	Software and related service revenues are recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable.  Multi-year licensing arrangements typically include a perpetual license for current products combined with rights to receive future versions of software products on a when-and-if-available basis and are accounted for as subscriptions, with billings recorded as unearned revenue and recognized as revenue ratably over the billing coverage period. Revenue from certain arrangements that allow for the use of a product or service over a period of time without taking possession of software are also accounted for as subscriptions.
Accounts Receivable	'
	Accounts Receivable
	The Company maintains an allowance for doubtful accounts for estimated losses resulting from its clients failing to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of its clients, review of historical receivables and reserve trends and other pertinent information. If the financial condition of our clients deteriorates or there is an unfavorable trend in aggregate receivable collections, additional allowances may be required. The Company sells its accounts receivable under a sale agreement, as described in Note 5 to these unaudited condensed consolidated financial statements.
Intangible Assets	'
	Intangible Assets
	Goodwill and other intangible assets with indefinite lives are not subject to amortization but are tested for impairment annually or whenever events or changes in circumstances indicate that the asset might be impaired. Intangible assets with finite lives are subject to amortization, and are tested for impairment when events and circumstances indicate that an asset or asset group might be impaired.  See Note 4.
Related Party Liabilities	'
	Related Party Liabilities
	The Company classifies liabilities to related parties on its balance sheet as the following:
	•	Accrued wages and related obligations – due to related party represent accrued wages, taxes and other related items that have not yet been invoiced.
	•	Loan payable – related party represents amounts due for items that have been invoiced from Tri-State.  Tri-State charges the Company interest on a monthly basis at 12% per annum of the outstanding loan balance.
	•	Related party long-term debt represents amounts due for long-term borrowings from a related party.
Per Share Information	'
	Per Share Information
	The Company presents both basic and diluted earnings per share amounts (“EPS”).  Basic EPS is calculated by dividing net income by the weighted average number of common shares outstanding during the period. Diluted EPS reflects any potential dilution that could occur if securities or other contracts to issue common stock, such as options, warrants, convertible notes and convertible preferred stock, were exercised or converted into common stock or could otherwise cause the issuance of common stock that then shared in earnings.
	When a net loss is recognized, the diluted loss per share is not computed because any potential issuance of shares of common stock would reduce the reported loss per share and, therefore, have an anti-dulitive effect.  Therefore, such potential issuance of shares of common stock is included in the computation of diluted earnings per share for the three months and nine months ended October 4, 2013 and the three months ended September 28, 2012 but not for the nine months ended September 28, 2012.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under this method, deferred income taxes are recognized for the estimated tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end, based on enacted tax laws and statutory rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets to the amount expected to be realized when, in management’s opinion, it is more likely than not that the future tax benefits from some portion of the deferred tax assets will not be realized. U.S. GAAP requires that, in applying the liability method, the financial statement effects of an uncertain tax position be recognized based on the outcome that is more likely than not to occur. Under this criterion the most likely resolution of an uncertain tax position should be analyzed based on technical merits and on the outcome that will likely be sustained under examination.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Although management believes these estimates and assumptions are adequate, actual results could differ from the estimates and assumptions used.
Reclassifications	'
	Reclassifications
	Certain reclassifications have been made to the accompanying unaudited condensed consolidated financial statements of the prior periods to conform to the current period’s presentation.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Oct. 04, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule Of Computation Of Basic And Diluted Per Share Information	'
	The following table sets forth the computation of basic and diluted per share information:
		Three Months Ended				Nine Months Ended
		October 4,		September 28,		October 4,		September 28,
		2013		2012		2013		2012
		(unaudited)		(unaudited and restated)		(unaudited)		(unaudited and restated)
	Numerator:
	Net income (loss)	$	4,397,000	$	1,392,000	$	6,543,000	$	(3,582,000	)
	Denominator:
	Weighted average shares of common stock outstanding	157,318,000		153,343,000		156,675,000		142,505,000
	Dilutive effect of stock options and warrants	5,578,000		250,000		2,720,000		—
	Weighted average shares of common stock outstanding, assuming dilution	162,896,000		153,593,000		159,395,000		142,505,000
	Net income (loss) per share:
	Basic	$	0.03	$	0.01	$	0.04	$	(0.03	)
	Diluted	$	0.03	$	0.01	$	0.04	$	(0.03	)

Acquisitions_and_Joint_Venture1

Acquisitions and Joint Ventures (Tables) (Summit Software [Member])	9 Months Ended
	Oct. 04, 2013
Summit Software [Member]	'
Business Acquisition [Line Items]	'
Schedule Of Condensed Combined Summary Of Operations Of The Company	'
	The condensed combined summary of operations of the Company giving effect to the "as if pooling-of-interests" method in conjunction with the Summit Acquisition for the three and nine month periods ended September 28, 2012 are presented below:
		Three Months Ended September 28, 2012
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
		(unaudited)
	Revenues	$	179,716,000		$	693,000	$	180,409,000
	Direct cost of producing revenues	158,712,000			120,000		158,832,000
	Gross profit	21,004,000			573,000		21,577,000
	Operating expenses	18,700,000			199,000		18,899,000
	Income from operations	2,304,000			374,000		2,678,000
	Interest and other expenses	1,286,000			—		1,286,000
	Net income	1,018,000			374,000		1,392,000
	Less: Net income attributable to noncontrolling interests	—			—		—
	Net income available to common shareholders of Corporate Resource Services, Inc.	$	1,018,000		$	374,000	$	1,392,000
	Net loss per common share:
	Basic and diluted	$	0.01		$	0	$	0.01
	Weighted average shares outstanding:
	Basic and diluted	132,343,000			21,000,000		153,343,000
		Nine Months Ended September 28, 2012
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
		(unaudited)
	Revenues	$	477,278,000		$	1,891,000	$	479,169,000
	Direct cost of producing revenues	422,316,000			437,000		422,753,000
	Gross profit	54,962,000			1,454,000		56,416,000
	Operating expenses	55,715,000			510,000		56,225,000
	Income from operations	(753,000		)	944,000		191,000
	Interest and other expenses	3,773,000			—		3,773,000
	Net income (loss)	(4,526,000		)	944,000		(3,582,000		)
	Less: Net income attributable to noncontrolling interests	—			—		—
	Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	$	(4,526,000	)	$	944,000	$	(3,582,000	)
	Net loss per common share:
	Basic and diluted	$	(0.04	)	$	0.01	$	(0.03	)
	Weighted average shares outstanding:
	Basic and diluted	121,505,000			21,000,000		142,505,000
Schedule Of Condensed Combined Summary Of Balance Sheets	'
	The condensed combined balance sheet of the Company giving effect to the "as if pooling-of-interests" method in conjunction with the Summit Acquisition as of December 28, 2012 is presented below:
		28-Dec-12
		Corporate
		Resource			Summit
		Services, Inc.			Software		Combined
	Current assets	$	27,455,000		$	499,000	$	27,954,000
	Total assets	$	45,590,000		$	5,157,000	$	50,747,000
	Current liabilities	$	26,996,000		$	313,000	$	27,309,000
	Long-term debt and non-current liabilities	$	1,910,000		$	—	$	1,910,000
	Stockholders’ equity	$	16,684,000		$	4,844,000	$	21,528,000

Intangible_Assets_and_Goodwill1

Intangible Assets and Goodwill (Tables)	9 Months Ended
	Oct. 04, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule Of Intangible Assets, Estimated Lives, Related Accumulated Amortization And Goodwill	'
	The following table presents details of the Company’s intangible assets, estimated lives, related accumulated amortization and goodwill as of October 4, 2013 and December 28, 2012:
		As of October 4, 2013
							Accumulated
		Gross		Impairment			Amortization			Net
		(unaudited)
	Customer lists and relationships (3 to 10 years)	$	14,637,000	$	(137,000	)	$	(9,875,000	)	$	4,625,000
	Backlog (6 to 12 months)	333,000		—			(333,000		)	—
	Non-competition agreements (2 to 5 years)	2,216,000		(44,000		)	(1,818,000		)	354,000
	Trade name (20 years)	364,000		—			(84,000		)	280,000
	Lease agreements (3 years)	250,000		—			(250,000		)	—
	Other intangible assets (2 to 4 years)	153,000		—			(150,000		)	3,000
	Total	$	17,953,000	$	(181,000	)	$	(12,510,000	)	$	5,262,000
	Goodwill (indefinite life)	$	18,153,000	$	(398,000	)				$	17,755,000
		As of December 28, 2012
							Accumulated
		Gross		Impairment			Amortization			Net
		(unaudited and restated)
	Customer lists and relationships (3 to 10 years)	$	14,306,000	$	(137,000	)	$	(9,243,000	)	$	4,926,000
	Backlog (6 to 12 months)	333,000		—			(333,000		)	—
	Non-competition agreements (2 to 5 years)	2,169,000		(44,000		)	(1,722,000		)	403,000
	Trade name (20 years)	364,000		—			(76,000		)	288,000
	Lease agreements (3 years)	250,000		—			(249,000		)	1,000
	Other intangible assets (2 to 4 years)	150,000		—			(150,000		)	—
	Total	$	17,572,000	$	(181,000	)	$	(11,773,000	)	$	5,618,000
	Goodwill (indefinite life)	$	16,154,000	$	(398,000	)				$	15,756,000

Sales_of_Receivables_Tables

Sales of Receivables (Tables)	9 Months Ended
	Oct. 04, 2013
Receivables [Abstract]	'
Schedule Of Aggregate Amount of Trade Receivables That Are Sold	'
	As of October 4, 2013 and December 28, 2012,  these balances at Wells Fargo and Amerisource were as follows:
		Wells Fargo				Amerisource
		October 4,		December 28,		October 4,		December 28,
		2013		2012		2013		2012
		(unaudited)
	Trade receivables purchased	$	72,154,000	$	67,153,000	$	2,599,000	$	10,488,000
	Collected Reserve	7,454,000		7,388,000		723,000		1,503,000
	Net advances	$	64,700,000	$	59,765,000	$	1,876,000	$	8,985,000
	Maximum aggregate amount of net advances	$	80,000,000	$	67,500,000	$	4,500,000	$	12,000,000

Debt_Tables

Debt (Tables)	9 Months Ended
	Oct. 04, 2013
Debt Disclosure [Abstract]	'
Schedule of Debt	'
	Debt as of October 4, 2013 and December 28, 2012 is summarized as follows:
		October 4,		December 28,
		2013		2012
		(unaudited)
	Long-term debt:
	Debt from TS Staffing acquisitions (i)	$	1,450,000	$	—
	ICG Inc. acquisition (ii)	1,128,000		1,415,000
	Debt from Diamond Staffing acquisitions (iii)	883,000		1,285,000
	CRD acquisition (iv)	—		552,000
	Other debt	58,000		58,000
	Total	3,519,000		3,310,000
	Less current maturities	1,473,000		1,544,000
	Non-current portion	2,046,000		1,766,000
	Related party long-term debt:
	Loan payable – related party (v)	14,341,000		9,782,000
	CRD acquisition (vi)	—		750,000
	Total	14,341,000		10,532,000
	Less current maturities	14,341,000		10,532,000
	Non-current portion	—		—
	Total long-term debt	17,860,000		13,842,000
	Less current maturities	15,814,000		12,076,000
	Total non-current portion	$	2,046,000	$	1,766,000
	(i)	In the three months ended April 5, 2013, TS Staffing made three strategic minor acquisitions in consideration of $2.3 million.  Of this amount, $828,000 was paid at the time of the purchases and the remainder will paid out over the next two years.
	(ii)	On December 14, 2010, ICG Inc. acquired, through a public foreclosure sale, certain assets of Integrated Consulting Group of NY LLC (“ICG Seller”) and incurred estimated debt payments of $3,641,000 which included an agreement to pay $183,000 to the foreclosing lender, Rosenthal & Rosenthal, Inc. (“Rosenthal”) for amounts owed to it by ICG Seller on the Closing Date.  Such amounts were paid in installments from January to July 2011. As consideration for the purchase price, ICG Inc. replaced an agreement ICG Seller and its members had with Rosenthal (the “Rosenthal Agreement”).
	The Rosenthal Agreement represented an earn out payment stream that was accounted for as a contingent purchase price and was based on the estimated projected revenues of ICG Inc. for the five years ending December 14, 2015.  Neither agreement contemplated any future services from Rosenthal. Pursuant to the Rosenthal Agreement, ICG Inc. was obligated to pay to Rosenthal 3% of cash receipts on its net sales for two years, and 2% of its net sales for the three year period thereafter.  The Company originally estimated the value of the payments under the Rosenthal Agreement to be $3,458,000.
	In January 2012, a sales executive from ICG Inc. and 14 other sales, administrative and operations personnel resigned from the Company and began to operate a competing temporary placement firm that has affected ICG Inc.’s light industrial business.   Accordingly, the Company reduced the estimate of the liabilities related to the payment provisions of Rosenthal Agreement by $713,000 in the three months ended March 30, 2012. In August 2012, the Company and Rosenthal renegotiated the payment terms with the Company agreeing to pay 1.5% of cash receipts on its net sales through September 7, 2013 and 1.0% of net sales through September 8, 2019.  The remaining liability to Rosenthal as of October 4, 2013 is $1,128,000 with approximately $160,000 estimated to be payable by October 3, 2014.  While the renegotiation changed the timing of the estimated payments, the new agreement did not materially change the estimated total amount due.
	Additionally, on the closing date ICG Inc. entered into a non-competition agreement with the former owner of ICG Seller and its members, pursuant to which ICG Inc. was obligated to pay 1% of its net sales for two years. The Company originally estimated the value of these payments to be $533,000 and in the first fiscal quarter of 2012 reduced this estimate by $53,000 due to the facts described above. In August 2012, the Company also renegotiated the payment terms and agreed to pay 0.5% of net sales through August 25, 2013.  There is no remaining liability to the former owner as of October 4, 2013.
	Payments aggregating $287,000 were paid against the debt incurred as part of the ICG acquisition during the nine months ended October 4, 2013.
	(iii)	Diamond Staffing Services, Inc. has made a number of purchases of businesses and customer lists that have included payment streams accounted for as long term debt.   In 2011, the Company incurred $400,000 of debt in connection with such a purchase that is payable in 39 monthly installments of $11,108 beginning in August 2011.  Aggregate payments of $67,000 were made against this debt in the nine months ended October 4, 2013.  Additionally in fiscal year 2012, the Company made three acquisitions that required $1,585,000 in future payments based on net sales, which have been accounted for as long term debt.  The Company also paid $450,000 for customer lists and incurred $100,000 of long term debt.  The Company made $402,000 in payments against these debts in the nine months ended October 4, 2013.
	(iv)	In connection with CRD’s acquisition of certain assets of GT Systems, Inc. (“GT Systems”) for $3 million in April 2010 (the “GT Systems Acquisition”), the Company paid $750,000 at closing with the balance of the purchase price to be paid in four quarterly installments of $250,000, and thereafter at 0.75% of revenue on a monthly basis until the earlier of payment of the full purchase price, or April 5, 2013. This debt is secured by 1,934,331 shares of the Company’s common stock being held in escrow (see Note 11). Pursuant to the acquisition agreement, as the debt is repaid the Company has the right to repurchase these shares at the par value of $0.0001 per share.  Based on the acquisition agreement, the Company was given a $102,000 credit for certain pre-acquisition costs of GT Systems that were paid by the Company post-acquisition. Payments for the nine months ended October 4, 2013 totaled $450,000, and there is no remaining liability.
	(v)	Tri-State and affiliates (See Note 6) on which each subsidiary pays interest of 12% per annum on its monthly payable balance.
	(vi)	In connection with the acquisition of certain assets of GT Systems, Tri-State made the initial payment of $750,000 on behalf of the Company, which the Company repaid in the period ended October 4, 2013.
	From time to-time the Company finances short term obligations through financial institutions with whom it maintains relationships in order to better manage cash flow. The Company borrowed and paid $650,000 during the nine months ended October 4, 2013.

Supplemental_Disclosure_of_Cas1

Supplemental Disclosure of Cash Flow Information (Tables)	9 Months Ended
	Oct. 04, 2013
Supplemental Cash Flow Elements [Abstract]	'
Supplemental Disclosure of Cash Flow Information	'
		Nine Months Ended
		October 4,			September 28,
		2013			2012
		(unaudited)
	Cash paid for income taxes	$	204,000		$	—
	Cash paid for interest	$	3,883,000		$	2,925,000
	Non-cash investing and financing activities (in dollars):
	Amortization of deferred financing fees	$	—		$	56,000
	Fair value of shares issued for Summit	13,750,000			—
	Issuance of debt for business combinations	1,450,000			4,805,000
	Liabilities assumed in business combinations	1,450,000			44,000
	Assets acquired and liabilities incurred for cash paid and issuance of paid for business combinations
	Accounts receivable	—			(3,322,000		)
	Goodwill	(1,999,000		)	(1,375,000		)
	Intangible assets	(381,000		)	(702,000		)
	Reconciliation of balance sheet changes from non-cash "as if pooling-of-interests" methods acquisition adjustments:
	Additional paid-in capital	(1,573,000		)	—
	Related party long term debt	719,000			—
	Advances from related party – net	709,000			—
	Trade accounts receivable including unbilled receivables	466,000			—
	Accounts payable and accrued liabilities	(298,000		)	—
	Accrued wages and related obligations - due to related party	(15,000		)	—
	Property and equipment, net	(8,000		)	—

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	9 Months Ended
	Oct. 04, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of future minimum rental commitments under operating leases	'
	Future minimum rental commitments under operating leases are as follows:
			Minimum Rental
			Commitments
	Fiscal Years Ending on the Friday closest to December 31st:		(unaudited)
		2013 (remaining)	$	654,000
		2014	2,285,000
		2015	1,102,000
		2016	185,000
		2017	24,000
		2018	8,000
		Total	$	4,258,000

Description_of_the_Company_and1

Description of the Company and its Business (Details)	9 Months Ended
	Oct. 04, 2013
	state
	facility
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Number of staffing and recruiting offices	235
Number of State in which the company operates staffing and on-site facilities	47

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Narrative) (Details)	3 Months Ended		9 Months Ended
	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Percentage of revenue generated from permanent placement revenue	0.40%	0.80%	0.60%	0.90%
Guarantee Period for employment replacement	'	'	'90 days	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Computation of Basic And Diluted Per Share) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Earnings Per Share [Abstract]	'	'	'	'
Net income (loss)	$4,397	$1,392	$6,543	($3,582)
Weighted average shares of common stock outstanding (shares)	157,318	153,343	156,675	142,505
Dilutive effect of stock options and warrants (shares)	5,578	250	2,720	0
Weighted average shares of common stock outstanding, assuming dilution (shares)	162,896	153,593	159,395	142,505
Basic (usd per share)	$0.03	$0.01	$0.04	($0.03)
Diluted (usd per share)	$0.03	$0.01	$0.04	($0.03)

Summary_of_Significant_Account5

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Details)	0 Months Ended	9 Months Ended
	7-May-13	Oct. 04, 2013
		Affiliated Entity [Member]
Related Party Transaction [Line Items]	'	'
Ownership percentage of company outstanding common stock	90.20%	89.90%
Percentage of interest rate due to related party	'	12.00%

Summary_of_Significant_Account6

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Income Taxes) (Details) (USD $)	3 Months Ended
	Oct. 04, 2013	Dec. 28, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Deferred tax asset, gross	$3,000,000	'
Deferred income tax liability	1,300,000	0
Valuation allowance	1,256,000	'
Decrease in valuation allowance	($444,000)	'

Acquisitions_and_Joint_Venture2

Acquisitions and Joint Ventures (Narrative) (Details) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended
	7-May-13	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Business Acquisition [Line Items]	'	'	'	'	'
Net loss	'	($4,397,000)	($1,392,000)	($6,543,000)	$3,582,000
Loss attributable to noncontrolling interests	'	113,000	0	266,000	0
Ownership percentage of Company's outstanding shares of common stock	90.20%	'	'	'	'
Summit Software [Member]	'	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'	'
Acquisition, issuance common stock (shares)	21,000,000	'	'	'	'
Acquisition, issuance of common stock (usd per share)	0.65	'	'	'	'
Acquisition, issuance of common stock, value	13,750,000	'	'	'	'
Strategic Minor Acquisitions [Member]	'	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'	'
Consideration transferred	'	'	'	2,300,000	1,800,000
Abest [Member]	'	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'	'
Revenues	'	320,000	'	389,000	'
Net loss	'	$226,000	'	$532,000	'
Noncontrolling interest percentage	'	50.00%	'	50.00%	'

Acquisitions_and_Joint_Venture3

Acquisitions and Joint Ventures (Condensed Combined Summary Of Operations (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenues	$208,957	$180,409	$602,370	$479,169
Direct cost of producing revenues	'	158,832	'	422,753
Gross profit	25,917	21,577	70,592	56,416
Operating expenses	'	18,899	'	56,225
Income from operations	5,733	2,678	10,960	191
Interest and other expenses	'	1,286	'	3,773
Net income (loss)	4,284	1,392	6,277	-3,582
Less: loss attributable to noncontrolling interests	-113	0	-266	0
Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	4,397	1,392	6,543	-3,582
Basic (usd per share)	'	$0.01	'	($0.03)
Basic and diluted (shares)	'	153,343	'	142,505
Corporate Resource Services, Inc. [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenues	'	179,716	'	477,278
Direct cost of producing revenues	'	158,712	'	422,316
Gross profit	'	21,004	'	54,962
Operating expenses	'	18,700	'	55,715
Income from operations	'	2,304	'	-753
Interest and other expenses	'	1,286	'	3,773
Net income (loss)	'	1,018	'	-4,526
Less: loss attributable to noncontrolling interests	'	0	'	0
Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	'	1,018	'	-4,526
Basic (usd per share)	'	$0.01	'	($0.04)
Basic and diluted (shares)	'	132,343	'	121,505
Summit Software [Member]	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenues	'	693	'	1,891
Direct cost of producing revenues	'	120	'	437
Gross profit	'	573	'	1,454
Operating expenses	'	199	'	510
Income from operations	'	374	'	944
Interest and other expenses	'	0	'	0
Net income (loss)	'	374	'	944
Less: loss attributable to noncontrolling interests	'	0	'	0
Net income (loss) available to common shareholders of Corporate Resource Services, Inc.	'	$374	'	$944
Basic (usd per share)	'	$0	'	$0.01
Basic and diluted (shares)	'	21,000	'	21,000

Acquisitions_and_Joint_Venture4

Acquisitions and Joint Ventures (Condensed Combined Summary Of Balance Sheets) (Details) (USD $)	Oct. 04, 2013	Dec. 28, 2012
In Thousands, unless otherwise specified
Condensed Financial Statements, Captions [Line Items]	'	'
Current assets	$39,874	$27,954
Total assets	66,328	50,747
Current liabilities	37,109	27,309
Long-term debt and non-current liabilities	'	1,910
Stockholders' equity	27,226	21,528
Corporate Resource Services, Inc. [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Current assets	'	27,455
Total assets	'	45,590
Current liabilities	'	26,996
Long-term debt and non-current liabilities	'	1,910
Stockholders' equity	'	16,684
Summit Software [Member]	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Current assets	'	499
Total assets	'	5,157
Current liabilities	'	313
Long-term debt and non-current liabilities	'	0
Stockholders' equity	'	$4,844

Intangible_Assets_and_Goodwill2

Intangible Assets and Goodwill (Summary) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Dec. 28, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	$17,953	$17,572
Impairment	-181	-181
Accumulated Amortization	-12,510	-11,773
Net	5,262	5,618
Goodwill (indefinite life) Gross	18,153	16,154
Goodwill (indefinite life) Impairment	-398	-398
Goodwill (indefinite life) Net	17,755	15,756
Customer lists and relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	14,637	14,306
Impairment	-137	-137
Accumulated Amortization	-9,875	-9,243
Net	4,625	4,926
Customer lists and relationships [Member] | Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'3 years	'
Customer lists and relationships [Member] | Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'10 years	'
Backlog [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	333	333
Impairment	0	0
Accumulated Amortization	-333	-333
Net	0	0
Backlog [Member] | Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'6 months	'
Backlog [Member] | Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'12 months	'
Non-competition Agreements [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	2,216	2,169
Impairment	-44	-44
Accumulated Amortization	-1,818	-1,722
Net	354	403
Non-competition Agreements [Member] | Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'2 years	'
Non-competition Agreements [Member] | Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'5 years	'
Trade Names [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	364	364
Impairment	0	0
Accumulated Amortization	-84	-76
Net	280	288
Useful life	'20 years	'
Lease Agreements [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	250	250
Impairment	0	0
Accumulated Amortization	-250	-249
Net	0	1
Useful life	'3 years	'
Other Intangible Assets [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross	153	150
Impairment	0	0
Accumulated Amortization	-150	-150
Net	$3	$0
Other Intangible Assets [Member] | Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'2 years	'
Other Intangible Assets [Member] | Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful life	'4 years	'

Intangible_Assets_and_Goodwill3

Intangible Assets and Goodwill (Narrative) (Details) (USD $)	3 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012	Jun. 29, 2012	Oct. 04, 2013	Sep. 28, 2012	Jan. 31, 2012
						personnel
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'	'
Amortization expense	$241	$410	'	$737	$1,150	'
Future amortization expense, remainder of fiscal year	237	'	'	237	'	'
Future amortization expense for 2014	908	'	'	908	'	'
Future amortization expense for 2015	834	'	'	834	'	'
Future amortization expense for 2016	717	'	'	717	'	'
Future amortization expense for 2017	564	'	'	564	'	'
Future amortization expense for 2018	564	'	'	564	'	'
Future amortization expense, thereafter	1,438	'	'	1,438	'	'
Number of people resigned in conjuction with acquisition	'	'	'	'	'	14
Goodwill, impairment losses	'	'	398	'	'	'
Customer lists and relationships [Member]	'	'	'	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'	'
Intangible, impairment losses	'	'	137	'	'	'
Non-competition Agreements [Member]	'	'	'	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'	'
Intangible, impairment losses	'	'	$44	'	'	'

Sales_of_Receivables_Schedule_

Sales of Receivables (Schedule of Receivables Sold) (Details) (USD $)	Oct. 04, 2013	Dec. 28, 2012
In Thousands, unless otherwise specified
Wells Fargo Credit Finance [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Trade receivables purchased	$72,154	$67,153
Collected reserve	7,454	7,388
Net advances	64,700	59,765
Maximum aggregate amount of net advances	80,000	67,500
Amerisource Funding Inc [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Trade receivables purchased	2,599	10,488
Collected reserve	723	1,503
Net advances	1,876	8,985
Maximum aggregate amount of net advances	$4,500	$12,000

Sales_of_Receivables_Narrative

Sales of Receivables (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
	Oct. 04, 2013	Sep. 28, 2012	Oct. 04, 2013	Sep. 28, 2012	Dec. 28, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Interest expense	$927,000	$1,059,000	$3,473,000	$3,104,000	'
Amerisource Funding Inc [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Trade receivables purchased	2,599,000	'	2,599,000	'	10,488,000
Trade receivables purchased, collected reserve	723,000	'	723,000	'	1,503,000
Trade receivables purchased, maximum aggregate amount of net advances	4,500,000	'	4,500,000	'	12,000,000
Percentage of advance rate	90.00%	'	90.00%	'	'
Interest expense	73,000	267,000	677,000	795,000	'
Term period of agreement	'2 years	'	'2 years	'	'
Description of variable rate basis	'	'	'prime rate	'	'
Basis spread on variable rate	1.00%	'	1.00%	'	'
Amerisource Funding Inc [Member] | Accountabilities Inc [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Trade receivables purchased	'	'	'	'	7,789,000
Trade receivables purchased, collected reserve	'	'	'	'	1,487,000
Trade receivables purchased, maximum aggregate amount of net advances	'	'	'	'	7,500,000
Amerisource Funding Inc [Member] | Integrated Consulting Group [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Aggregate amount of trade receivables that could be sold by participating subsidiaries	4,500,000	'	4,500,000	'	'
Maximum interest rate	5.00%	'	5.00%	'	'
Percentage charged for collateral management fee	0.60%	'	0.60%	'	'
Wells Fargo Credit Finance [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Trade receivables purchased	72,154,000	'	72,154,000	'	67,153,000
Trade receivables purchased, collected reserve	7,454,000	'	7,454,000	'	7,388,000
Trade receivables purchased, maximum aggregate amount of net advances	80,000,000	'	80,000,000	'	67,500,000
Receivables sold which may not include amount over specified days	'	'	'90 days	'	'
Interest expense	854,000	792,000	2,796,000	2,169,000	'
Description of variable rate basis	'	'	'London Interbank Offered Rate ("LIBOR") divided by 100% less the LIBOR Reserve Percentage or the reserve percentage prescribed by the Board of Governors of the Federal Reserve System (or any successor) for bEurocurrency Liabilities" (as defined in Regulation D of the Federal Reserve Board, as amended), adjusted by WFBC for expected changes in such reserve percentage during the then current term.	'	'
Receivables From Other Entities [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Percentage of advance rate	90.00%	'	90.00%	'	'
Remaining percentage upon final collection	10.00%	'	10.00%	'	'
Corporate Resource Development Permanent Placement Receivable [Member]	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'
Percentage of advance rate	65.00%	'	65.00%	'	'
Remaining percentage upon final collection	35.00%	'	35.00%	'	'
Aggregate amount of trade receivables that could be sold by participating subsidiaries	$1,250,000	'	$1,250,000	'	'

Related_Parties_Details

Related Parties (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

0 Months Ended

Jul. 31, 2012

Mar. 30, 2012

Oct. 04, 2013

Sep. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

Dec. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

Dec. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

7-May-13

Affiliated Entity [Member]

Affiliated Entity [Member]

Affiliated Entity [Member]

Affiliated Entity [Member]

Affiliated Entity [Member]

TSE-PEO [Member]

TSE-PEO [Member]

Summit Software [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate amount payable to related party for services

'

'

'

'

'

'

'

$15,160,000

'

$15,160,000

'

$9,665,000

'

'

'

Related party charges

'

'

12,058,000

12,166,000

38,347,000

36,265,000

'

194,314,000

170,646,000

567,433,000

456,413,000

'

204,000

560,000

'

Loan Payable to related party

'

'

14,341,000

'

14,341,000

'

9,782,000

14,341,000

'

14,341,000

'

9,782,000

'

'

'

Percentage of interest rate due to related party

'

'

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

Interest expense, related party

'

'

464,000

145,000

1,244,000

569,000

'

464,000

145,000

1,244,000

569,000

'

'

'

'

Original loan amount to be converted

2,100,000

12,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Per share value (usd per share)

$0.46

$0.46

'

'

'

'

'

'

'

'

'

'

'

'

'

Unsecured note converted to shares of common stock (shares)

4,543,488

25,962,788

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of aggregate common stock (shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

21,000,000

Acquisition, issuance of common stock (usd per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.65

Acquisition, issuance of common stock, value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$13,750,000

Debt_Summary_Of_Debt_Details

Debt ( Summary Of Debt) (Details) (USD $)	Oct. 04, 2013	Dec. 28, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Total	$3,519	$3,310
Less: current maturities	1,473	1,544
Non-current portion	2,046	1,766
Loan payable - related party	14,341	9,782
Total	14,341	10,532
Less: current maturities	14,341	10,532
Non-current portion	0	0
Total long-term debt	17,860	13,842
Less current maturities	15,814	12,076
Total non-current portion	2,046	1,766
CRD acquisition [Member]	'	'
Debt Instrument [Line Items]	'	'
Loan payable - related party	0	750
Debt from TS Staffing Services, Inc [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	1,450	0
ICG Inc. acquisition [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	1,128	1,415
Debt From Diamond Staffing Purchases [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	883	1,285
CRD acquisition [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	0	552
Other Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	$58	$58

Debt_Narrative_Details

Debt (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

Apr. 05, 2013

Oct. 04, 2013

Sep. 28, 2012

Dec. 28, 2012

Oct. 04, 2013

Dec. 28, 2012

Oct. 04, 2013

Dec. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

Oct. 04, 2013

Apr. 05, 2013

Aug. 31, 2012

Oct. 04, 2013

Sep. 07, 2013

Mar. 30, 2012

Dec. 31, 2010

Dec. 14, 2010

Dec. 14, 2010

Aug. 31, 2012

Jan. 31, 2012

Mar. 30, 2012

Dec. 14, 2010

Aug. 31, 2011

Oct. 04, 2013

Sep. 30, 2011

Apr. 30, 2010

Oct. 04, 2013

Oct. 04, 2013

Sep. 28, 2012

acquisition

ICG Inc. acquisition [Member]

ICG Inc. acquisition [Member]

Corporate Resource Development Inc Acquisition Debt [Member]

Corporate Resource Development Inc Acquisition Debt [Member]

Debt From Diamond Staffing Purchases 2 [Member]

Debt From Diamond Staffing Purchases 2 [Member]

Rosenthal & Rosenthal, Inc. [Member]

Strategic Minor Acquisitions [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Integrated Consulting Group Of NY LLC [Member]

Tri Diamond Staffing, Inc [Member]

Tri Diamond Staffing, Inc [Member]

Tri Diamond Staffing, Inc [Member]

GT Systems [Member]

GT Systems [Member]

Affiliated Entity [Member]

Customer Lists [Member]

ICG Inc. acquisition [Member]

Rosenthal & Rosenthal, Inc. [Member]

Rosenthal & Rosenthal, Inc. [Member]

Rosenthal & Rosenthal, Inc. [Member]

Rosenthal & Rosenthal, Inc. [Member]

Debt From Diamond Staffing Purchases 1 [Member]

Debt From Diamond Staffing Purchases 1 [Member]

Debt From Diamond Staffing Purchases 1 [Member]

personnel

installment

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of strategic minor acquisitions

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price of acquisition

'

'

'

'

'

'

'

'

'

'

'

$2,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$3,000,000

'

'

'

Amount paid for acquisitions

'

930,000

200,000

'

'

'

'

'

'

'

'

828,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition, long term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,641,000

'

'

'

'

'

'

'

'

'

'

'

'

Acquired portion of asset for payment to entity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

183,000

'

'

'

'

'

'

'

Commission agreement percentage of net sales for the next two years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

Commission agreement percentage of net sales for the next for the three year period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

Estimated value of payments pursuant to agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

533,000

'

'

3,458,000

'

'

'

'

'

'

'

'

'

'

'

Number of personnel resigning excluding sales executive

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14

'

'

'

'

'

'

'

'

'

Acquisition, long term reduction

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

713,000

'

'

'

'

102,000

'

'

'

Commission agreement, renegotiated percentage from net sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.50%

'

'

'

'

'

'

'

'

'

'

Percentage from net sales for next 2 years by Commission Agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Long term debt

'

3,519,000

'

3,310,000

1,128,000

1,415,000

0

552,000

'

'

1,128,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Less: current maturities

'

1,473,000

'

1,544,000

'

'

'

'

'

'

160,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current portion of long-term debt

'

1,473,000

'

1,544,000

'

'

'

'

'

'

160,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduction of estimated value of payments pursuant to agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

53,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Non compete agreement, renegotiated percentage from net sales through August 25, 2013

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt, payment

'

1,789,000

1,313,000

'

'

'

'

'

402,000

'

'

'

'

287,000

'

'

'

'

'

'

'

'

'

'

67,000

'

'

450,000

'

'

Debt incurred

'

'

'

'

'

'

'

'

'

1,585,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

400,000

'

'

'

100,000

Number of Monthly Installments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

39

'

'

'

'

'

'

Amount of installments related to debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,108

'

'

250,000

'

'

'

Acquisition of intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

450,000

Acquisition, payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

750,000

'

'

'

Percentage of revenue charged

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.75%

'

'

'

Debt secured by number of shares held in escrow

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,934,331

'

'

'

Repurchase price of shares (usd per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.00

'

'

'

Initial payment made by Tri-state related to acquisition due to be reimbursed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

750,000

'

'

Percentage of interest rate due to related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

Repayments of Short-term Debt

'

$650,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

In Thousands, except Share data, unless otherwise specified

Oct. 04, 2013

Sep. 28, 2012

Oct. 04, 2013

Sep. 28, 2012

Oct. 04, 2013

Apr. 05, 2013

Oct. 04, 2013

Oct. 04, 2013

Apr. 05, 2013

Apr. 05, 2013

Apr. 05, 2013

Apr. 05, 2013

Apr. 05, 2013

Apr. 05, 2013

Apr. 05, 2013

Officer [Member]

Other Employee [Member]

Other Employee [Member]

Independent Members of Board [Member]

Officer and Member of the Board [Member]

Vest In One Year [Member]

Vest Over Three Years [Member]

Vest Over Three Years [Member]

Vest Over Three Years [Member]

Vested Immediately [Member]

Vested Immediately [Member]

personnel

Other Employee [Member]

Officer [Member]

Other Employee [Member]

Officer and Member of the Board [Member]

Other Employee [Member]

Officer and Member of the Board [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares issued

'

'

900,000

'

200,000

'

375,000

60,000

'

'

'

'

'

'

'

Number of employees

'

'

'

'

'

'

6

'

'

'

'

'

'

'

'

Warrants granted in period

'

'

750,000

'

'

'

'

'

'

'

'

'

'

'

'

Exercise price of warrant (usd per warrant)

1

'

1

'

'

'

'

'

'

'

'

'

'

'

'

Vested number of shares

'

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

Nonvested number of shares

500,000

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

Warrant vesting period

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'

'1 year

'3 years

'

'3 years

'

'

Number of options granted

'

'

1,000,000

'

'

75,000

'

'

5,225,000

25,000

600,000

'

4,600,000

50,000

625,000

Exercise price (usd per share)

'

'

$0.44

'

'

'

'

'

$0.65

'

$0.44

$0.44

'

'

'

Stock-based compensation (usd)

$531

$142

$728

$237

'

'

'

'

'

'

'

'

'

'

'

Unvested issuances

100,000

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

Number of options outstanding

5,225,000

'

5,225,000

'

'

'

'

'

'

'

'

'

'

'

'

Total unrecognized compensation cost (usd)

$829

'

$829

'

'

'

'

'

'

'

'

'

'

'

'

Supplemental_Disclosure_of_Cas2

Supplemental Disclosure of Cash Flow Information (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Oct. 04, 2013	Sep. 28, 2012
Supplemental Cash Flow Elements [Abstract]	'	'
Cash paid for income taxes	$204	$0
Cash paid for interest	3,883	2,925
Non-cash investing and financing activities:	'	'
Amortization of deferred financing fees	0	56
Fair value of shares issued for Summit	13,750	0
Issuance of debt for business combinations	1,450	4,805
Liabilities assumed in business combinations	1,450	44
Accounts receivable	0	-3,322
Goodwill	-1,999	-1,375
Intangible assets	-381	-702
Non-cash operating and financing activities from acquisitions accounted for as pooling-of-interests:	'	'
Additional paid-in capital	-1,573	0
Related party long term debt	719	0
Advances from related party - net	709	0
Trade accounts receivable including unbilled receivables	466	0
Accounts payable and accrued liabilities	-298	0
Accrued wages and related obligations - due to related party	-15	0
Property and equipment, net	($8)	$0

Commitments_and_Contingencies_1

Commitments and Contingencies (Narrative) (Details) (USD $)	9 Months Ended
	Oct. 04, 2013
Loss Contingencies [Line Items]	'
Number of days liable to repurchase of sale of trade receivables	'90 days
Number of days liable to repurchase of healthcare related receivables	'120 days
Advance notice period for termination of employment agreement	'60 days
Minimum [Member]	'
Loss Contingencies [Line Items]	'
Severance benefits	75,000
Maximum [Member]	'
Loss Contingencies [Line Items]	'
Severance benefits	500,000

Commitments_and_Contingencies_2

Commitments and Contingencies (Future Minimum Rental Commitments) (Details) (USD $)	Oct. 04, 2013
In Thousands, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
2013 (remaining)	$654
2014	2,285
2015	1,102
2016	185
2017	24
2018	8
Total	$4,258

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Oct. 04, 2013	Dec. 28, 2012	Apr. 30, 2010	Nov. 06, 2013	Nov. 05, 2013	Oct. 10, 2013	Apr. 30, 2010
			GT Systems [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
						GT Systems [Member]	GT Systems [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'
Stock repurchased (shares)	'	'	'	'	'	1,934,331	'
Repurchase price of shares (usd per share)	'	'	$0.00	'	'	'	$0.00
Common stock, shares authorized (shares)	185,000,000	185,000,000	'	225,000,000	185,000,000	'	'