Corporate Resource Services (CRRS) 10-Q20 Aug 142014 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Apr. 04, 2014	Aug. 18, 2014
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	'--01-02	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	158,015,000
Document Type	'10-Q	'
Document Period End Date	4-Apr-14	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (USD $)	Apr. 04, 2014	Jan. 03, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Current assets	'	'
Cash	$179	$32
Accounts receivable, net of allowance for doubtful accounts of $3,365 and $2,291 as of April 4, 2014 and January 3, 2014, respectively	96,525	96,739
Unbilled receivables	17,513	10,815
Related party receivable	1,411	2,335
Other current assets	1,479	1,220
Total current assets	117,107	111,141
Equity investment	3,920	1,952
Property and equipment, net	1,340	1,285
Intangible assets, net	16,651	8,546
Goodwill	24,647	19,682
Other assets	449	520
Total assets	164,114	143,126
Current liabilities	'	'
Accounts payable and accrued liabilities	8,287	7,578
Accrued wages and related obligations - due to related party	17,418	9,449
Borrowings under receivables-based credit facility	69,788	73,460
Long-term debt - related party	11,691	748
Loan payable	1,600	1,600
Deferred income tax liability	92	'
Contingent consideration	792	658
Long-term debt	4,715	2,159
Total current liabilities	114,383	95,652
Long-term debt, net of current portion	3,744	1,069
Long-term debt - related party, net of current portion	15,000	15,000
Contingent consideration, net of current portion	3,819	2,615
Deferred income tax liability	2,065	1,880
Other liabilities	53	36
Total liabilities	139,064	116,252
Commitments and contingencies	'	'
Stockholders' equity	'	'
Preferred stock, $0.0001 par value, 5,000 shares authorized; zero shares issued and outstanding	'	'
Common stock, $0.0001 par value, 225,000 shares authorized and 158,015 shares issued and outstanding as of April 4, 2014 and January 3, 2014.	16	16
Additional paid-in capital	32,994	31,760
Retained earnings (accumulated deficit)	-8,023	-4,976
Accumulated other comprehensive income	63	74
Total stockholders' equity	25,050	26,874
Total liabilities and stockholders' equity	$164,114	$143,126

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) (USD $)	Apr. 04, 2014	Jan. 03, 2014
In Thousands, except Per Share data, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Statement of Financial Position [Abstract]	'	'
Allowance for doubtful accounts receivable (in dollars)	$3,365	$2,291
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000	5,000
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	225,000	225,000
Common stock, shares issued	158,015	158,015
Common stock, shares outstanding	158,015	158,015

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Income Statement [Abstract]	'	'
Revenues	$218,390	$194,197	[1]
Revenues from related parties	20	20	[1]
Total Revenue	218,410	194,217	[1]
Direct cost of producing revenues purchased from related parties	194,182	172,298	[1]
Direct cost of producing revenues	155	271	[1]
Total Direct cost of producing revenues	194,337	172,569	[1]
Gross profit	24,073	21,648	[1]
Selling, general and administrative expenses purchased from related parties	12,948	14,286	[1]
Selling, general and administrative expenses	9,162	5,247	[1]
Non-cash equity compensation	1,234	324	[1]
Depreciation and amortization	1,144	391	[1]
Income (loss) from operations	-415	1,400	[1]
Interest expense	-980	-1,166	[1]
Interest expense - related party	-691	-359	[1]
Gain (loss) from equity investments	-522	-164	[1]
Change in contingent consideration	-380	-41	[1]
Other income (expense)	-41	'	[1]
Income (loss) before benefit from (provision for) income taxes	-3,029	-330	[1]
Benefit from (provision for) income taxes	-18	-48	[1]
Net income (loss)	($3,047)	($378)	[1]
Total net income (loss) per share:	'	'
Basic (in dollars per share)	($0.02)	$0	[1]
Diluted (in dollars per share)	($0.02)	$0	[1]
Weighted average shares outstanding:	'	'
Basic (in share)	158,015	159,433	[1]
Diluted (in share)	158,015	159,433	[1]

[1]	Revised

CONSOLIDATED_STATEMENT_OF_COMP

CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) (unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Statement of Comprehensive Income [Abstract]	'	'
Net income (loss)	($3,047)	($378)	[1]
Foreign currency translation adjustment	-11	'	[1]
Comprehensive income (loss)	($3,058)	($378)	[1]

[1]	Revised

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Cash flows from operating activities:	'	'
Net income (loss)	($3,047)	($378)	[1]
Adjustments to reconcile net (loss) income to net cash from operating activities:	'	'
Depreciation and amortization	1,144	391	[1]
Bad debt expense	1,094	'	[1]
Non-cash stock-based compensation	1,234	324	[1]
Accrued interest on outstanding loans	83	'	[1]
Change in fair value of contingent consideration	380	41	[1]
Loss on equity investment	522	164	[1]
Deferred tax liabilities	71	45	[1]
Deferred rent	17	7	[1]
Changes in operating assets and liabilities, net of effect of acquisitions:	'	'
Trade accounts receivable including unbilled receivables	-7,580	-5,111	[1]
Prepaid expenses	-260	-429	[1]
Other assets	71	-129	[1]
Accrued wages and related obligations - due related party	7,969	3,802	[1]
Accounts payable and accrued liabilities	724	-1,417	[1]
Net cash used in operating activities	2,422	-2,690	[1]
Cash flows from investing activities:	'	'
Purchase of property and equipment	-537	-259	[1]
Equity investment	-2,490	-196	[1]
Cash paid for business combinations	-6,000	-675	[1]
Net cash used in investing activities	-9,027	-1,130	[1]
Cash flows from financing activities:	'	'
Principal payments on long-term debt	-1,373	-792	[1]
Short term borrowings	'	650	[1]
Loan payable - related party - net	11,867	3,776	[1]
Payments on asset-based facility - net	-3,672	387	[1]
Payments on Contingent Consideration	-86	-109	[1]
Net cash provided by financing activities	6,736	3,912	[1]
Foreign currency exchange rate effect on cash flows	16	'	[1]
Net change in cash	147	92	[1]
Cash at beginning of period	32	154	[1]
Cash at end of period	179	246	[1]
Supplemental Disclosure of Cash Flow Information:	'	'
Cash paid for interest	892	1,166	[1]
Cash paid for taxes	'	'	[1]
Non-cash investing and financing activities:	'	'
Financing on ALAR & SMG acquisitions	6,519	'	[1]
Assets acquired for issuance of debt	'	$72	[1]

[1]	Revised

Description_of_the_Company_and

Description of the Company and its Business	3 Months Ended
	Apr. 04, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Description of the Company and its Business	'

	Note 1— Description of the Company and its Business



	Corporate Resource Services, Inc. (together with its consolidated subsidiaries, “Corporate Resource Services", "CRS", the “Company”, “we”, “us”, and “our”, unless the context indicates otherwise) is a diversified technology, staffing, recruiting and consulting services firm. We provide cloud-based enterprise applications and hosting services to PEO and staffing companies, as well as diversified staffing, recruiting and consulting services. The Company offers 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 analysis and productivity/occupational engineering studies.



	Our ability to deliver broad-based solutions provides our customers a “one stop shop” to fulfill their staffing needs from professional services and consulting to clerical and light industrial positions. Depending on the size and complexity of an assignment, we can create an on-site facility for recruiting, training and administration at the customer location. Our recruiters, who generally focus within their area of expertise, have the resources available to help our customers secure the best candidates available in today's ever changing marketplace.



	We offer our services through our wholly-owned specialty recruiting and staffing subsidiaries, which include the following companies:

		·	Accountabilities, Inc. (“Accountabilities”) provides administrative and light industrial staffing solutions, primarily to our customers in the Western United States;
		·	Corporate Resource Development, Inc. (“CRD”) provides permanent and temporary professional, administrative and clerical solutions to financial services, entertainment, media, advertising, fashion and other companies through locations primarily in the Northeastern United States;
		·	The CRS Group, Inc. (“CRS Group”) provides software and related hosting and technology services through its Summit Software division;
		·	Diamond Staffing Services Inc. (“Diamond Staffing”) provides administrative, light industrial and professional staffing solutions throughout the United States most heavily concentrated in New Jersey, California and New England;
		·	Flex Recruitment Plus Limited (“FlexPlus”) is a staffing and technology business specializing in the placement of temporary, contract and permanent personnel in the United Kingdom. FlexPlus’ innovative on-line recruitment platform, i-Integra, enables it to provide complete end-to-end recruitment solutions to its clients;
		·	Insurance Overload Services, Inc. (“Insurance Overload”) provides professional insurance industry staffing solutions for personnel in claims processing, customer services and related fields throughout the United States;
		·	Integrated Consulting Group, Inc. (“ICG”) provides light industrial staffing solutions to our customers in the Northeastern United States;
		·	TS Staffing Services, Inc. (“TS Staffing”) provides temporary placement solutions across a range of administrative and professional fields throughout the United States, most heavily concentrated in California, the Midwestern United States and Florida.



	The type and number of services we offer have grown largely through the acquisition of established offices from general staffing companies.



	We operate approximately 250 staffing and on-site facilities throughout the United States and in the United Kingdom and we offer our services to a wide variety of clients in many industries, ranging from sole proprietorships to Fortune 1000 companies.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Apr. 04, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'

	Note 2— Summary of Significant Accounting Policies



	Fiscal Year



	The 2014 fiscal year is a 52 week Fiscal Year (“Fiscal Year 2014”) with four fiscal quarters of thirteen weeks each ended on April 4, July 4, October 2 and January 2, 2015. The 2013 fiscal year was a 53 week Fiscal Year (“Fiscal Year 2013”) with the first fiscal quarter of fourteen weeeks ended on April 5 and three fiscal quarters of thirteen weeks each ended on July 5, October 4 and January 3, 2014 (each a “Fiscal Quarter”).



	Basis of Presentation



	The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). We have revised certain prior period presentations to reflect the correction of certain errors. In particular:



		-	During the fiscal year ended January 3, 2014, we identified an error in our historical accounting for the factoring of our receivables to Wells Fargo, resulting in an understatement of our assets and liabilities included in our Consolidated Balance Sheet as of April 5, 2013 and December 28, 2012 by $69.1 million and $68.8 million, respectively. The error had no impact on our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013. Accordingly, the correction had no impact on revenues, operating income, taxable income, net income or net changes in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified an error in our accounting for stock-based compensation expense relating to awards of shares, warrants to acquire common stock, and employee stock options as previously reported. The error resulted in an understatement of our selling, general and administrative expenses included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by approximately $0.3 million. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct this error. The correction had no impact on revenues or net change in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified an error in our accounting for deferred tax liabilities relating to the amortization of indefinite-life intangibles that originated during 2005, resulting in an understatement in liabilities in our Condensed Consolidated Balance Sheet as of April 5, 2013 and December 28, 2012 of $1.0 million and $0.9 million, respectively. The error also understated our deferred income tax provision included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by approximately $0.1 million. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct this error. The correction had no impact on revenues, operating income, taxable income, or net change in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified a number of miscellaneous errors relating to our accounting for cash, accounts receivable, prepaid expenses, accounts payable and accrued liabilities, other liabilities and business combinations that resulted in an overstatement of assets included in our Condensed Consolidated Balance Sheet as of April 5, 2013 of $1.7 million and an understatement of assets included in our Condensed Consolidated Balance Sheet as of December 28, 2012 of $0.7 million. These errors also understated our operating income included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by $7,000 and overstated our taxable income and net income included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by $61,000 each. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct these errors.



		-	During the fiscal year ended January 3, 2014, we also evaluated our consolidation of Abest Power & Gas, LLC (“Abest”), our joint venture in retail energy, and determined that Abest is an entity that should not be consolidated. We had presented the results of Abest as a consolidated entity in our financial statements as of and for the Fiscal Quarter ended April 5, 2013. While the Condensed Consolidated Balance Sheets as of January 3, 2014 and April 4, 2014 and the Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 4, 2014 and April 5, 2013, included herein, do not include the assets, liabilities or equity of Abest, we do include our investment in Abest under the equity method of investment and report the loss for Abest as a loss on equity investment.



	The corrections of these errors had no impact on our compliance with any contractual obligations.



	Consolidation



	The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany transactions have been eliminated in consolidation.



	We have ownership and other interests in various entities, including corporations, partnerships and limited liability companies. For each such entity, we evaluate our ownership and other interests to determine whether we should consolidate the entity or account for our ownership interest as an investment. As part of our evaluation, we initially determine whether the entity is a variable interest entity ("VIE") and, if so, whether we are the primary beneficiary of the VIE. An entity is generally a VIE if it meets any of the following criteria: (i) the entity has insufficient equity to finance its activities without additional subordinated financial support from other parties, (ii) the equity investors cannot make significant decisions about the entity's operations, or (iii) the voting rights of some investors are not proportional to their obligations to absorb the expected losses of the entity or receive the expected returns of the entity and substantially all of the entity's activities involve or are conducted on behalf of the investor with disproportionately fewer voting rights. We consolidate VIEs for which we are the primary beneficiary, regardless of our ownership or voting interests. The primary beneficiary is the party involved with the VIE that (i) has the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, and (ii) has the obligation to absorb gains or losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We periodically make judgments in determining whether entities in which we invest are VIEs. If so, we then make judgments to determine whether we are the primary beneficiary and are thus required to consolidate the entity.



	If it is concluded that an entity is not a VIE, then we consider our proportional voting interests in the entity. We consolidate majority-owned subsidiaries in which a controlling interest is maintained. Controlling interest is determined by majority ownership and the absence of significant third-party participating rights.



	Ownership interests in entities for which we have significant influence and are not consolidated under our consolidation policy are accounted for as equity method investments. Related party transactions between the Company and its equity method investees, if any, have not been eliminated. Please see Acquisitions and Joint Ventures.



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 the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. Significant estimates and assumptions are used for, but are not limited to: (1) revenue recognition; (2) asset impairments; (3) depreciable and amortizable lives of assets; (4) fair value of stock-based compensation; (5) allocation of direct and indirect cost of sales; (6) fair value of identifiable purchased tangible and intangible assets in a business combination; (7) fair value of reporting units for goodwill impairment test; and (8) the estimate of income taxes. Actual results could significantly differ from those estimates.



Per Share Information



We present 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 and convertible preferred stock, were exercised or converted into common stock or could otherwise cause the issuance of common stock that then would have shared in earnings. During any period in which we report a loss, we do not adjust the number of shares outstanding for potentially dilutive securities for dividing into the net loss, since such adjustment would be anti-dilutive.



The following table sets forth the reconciliation of basic and diluted shares (amounts in thousands):



		For the Fiscal Quarter ended
		4-Apr-14		5-Apr-13
					(Revised)
Basic weighted average shares of common stock outstanding			158,015		159,433
Dilutive effect of stock options and warrants			-		-
Diluted weighted average shares of common stock outstanding			158,015		159,433



Basic income (loss) per common share is computed using the basic weighted average number of common shares outstanding during the period. Diluted income (loss) per common share is computed using the diluted weighted average number of common shares which include any common equivalent shares calculated to be outstanding during the period. For the Fiscal Quarter ended April 4, 2014 and April 5, 2013, the effect of approximately 4.8 million and 0.3 million common equivalent shares, respectively, were excluded from the calculation of diluted net loss per share because their inclusion would have been anti-dilutive due to the net loss sustained during the period.



Revenue Recognition



Revenue is generally recognized when persuasive evidence of an arrangement exists, products have been delivered or services have been rendered, the fee is fixed or determinable, and collection is reasonably assured. The vast majority of our arrangements do not fall within the scope of the multiple-deliverable guidance. For those arrangements within the scope of the multiple-deliverable guidance, a deliverable constitutes a separate unit of accounting when it has stand-alone value and there are no customer-negotiated refunds or return rights for the delivered elements. For multiple-element arrangements, composed only of software products and related services or only services, we allocate revenue to each element in an arrangement based on a selling price hierarchy. The selling price for a deliverable is based on its vendor-specific objective evidence (“VSOE”) if applicable, third-party evidence (“TPE”) if VSOE is not available, or estimated selling price (“ESP”), if neither VSOE nor TPE is available. Total transaction revenue is allocated to the multiple elements based on each element’s relative selling price compared to the total selling price. All our elements allocations are based on ESP.



The following revenue recognition policies define the manner in which we account for specific transaction types:



Staffing Services

Revenue is primarily derived from supplying contingent staff to our customers or providing other services on a time and material basis. Contingent staff primarily consist of contingent employees working under contract for a fixed period of time or on a specific customer project. Revenue is also derived from permanent placement services, which are generally recognized after placements are made and when the fees are not contingent upon any future event.



Reimbursable costs, including those related to travel and out-of-pocket expenses, are also included in net revenue and equivalent amounts of reimbursable costs are included in direct cost of staffing services revenue.



Under certain of our service arrangements, contingent staff is provided to customers through contracts involving other vendors or contractors. When we are the principal in the transaction and therefore the primary obligor for the contingent staff, we record the gross amount of the revenue and expense from the service arrangement. When we act only as an agent for the customer and are not the primary obligor for the contingent staff, we record revenue net of vendor or contractor costs.



We are generally the primary obligor when we are responsible for the fulfillment of the services under the contract, even if the contingent workers are neither our employees nor directly contracted by us. Usually in these situations the contractual relationship with the vendors and contractors is exclusively with us and we bear customer credit risk and generally have latitude in establishing vendor pricing and have discretion in vendor or contractor selection.



Software Systems

Revenue primarily relates to sales of staffing support software systems and enhancements to existing systems. These arrangements generally contain multiple elements including software development and customization, sale of software licenses, installation, implementation and integration services, as well as post-contract customer support (“PCS”). Revenue is recognized under these arrangements following the revenue recognition accounting guidance primarily related to software transactions and multiple element arrangements. To date, the revenue recorded for software or related services under this accounting treatment has been minimal.



Subscription Revenues

Subscription and other recurring revenues include fees for access rights to software solutions that are offered under a subscription-based delivery model where the users do not take possession of the software. Under this model, the software applications are hosted by us and the customer accesses and uses the software on an as-needed basis over the Internet. To date, the revenue recorded under this accounting treatment has been minimal.



Cash



We consider cash on hand and deposits in banks as cash. At times, cash balances on deposit exceed federally insured limits; however, to date, we have not experienced any losses in such accounts and management believes that the risk of loss is negligible.



Accounts Receivable and Related Allowance



We maintain an allowance for doubtful accounts for estimated losses resulting from our clients failing to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of our 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. We review the adequacy of the allowance for uncollectible accounts receivable on a quarterly basis and, if necessary, increase or decrease the balance by recording a charge or credit to selling, general and administrative (“SG&A”) expenses for the portion of the adjustment relating to uncollectible accounts receivable.



We fund our accounts receivable via a receivables-backed credit facility (the "Facility") with a financial institution. We receive 90% of the face value of qualified receivables as defined in the Facility. Since we retain risk of loss on the receivables, the agreement provides that receivables that are older than 90 days (120 days in certain categories of receivables) cease to be qualified at the discretion of the financial institution. In most cases, our customer pays the financial institution directly for the receivables under the Facility. The Facility calls for net settlement twice weekly. Additionally, the Facility is guaranteed by our majority shareholder. We record each cash amount advanced and repaid as an increase or decrease to the Facility respectively. We record customer payments made directly to the lender as a reduction in Accounts receivable and the Facility.



Our concentration of credit risk is limited due to the large number of customers comprising our customer base and their dispersion across different business and geographic areas. We monitor our exposure to credit losses and maintain an allowance for anticipated losses. To reduce credit risk, we perform credit checks on all our customers.



Related Party



We have significant transactions with our majority shareholder who is the beneficial owner of approximately 80% and 90% of our outstanding shares of common stock as of April 4, 2014 and January 3, 2014, respectively, and had the ability to exercise control over us.



We classify assets and liabilities to related parties on our Condensed Consolidated Balance Sheet as follows:



	•	Related party receivable represent amounts due from a related party.
	•	Accrued wages and related obligations – due to related party represent accrued wages, taxes and other related items that have not yet been invoiced.
	•	Long-term debt - related party represents the amount due for long-term borrowings from a related party that is considered a current liability.
	•	Long-term debt - related party, net of current portion represents the total amount due for long-term borrowings from a related party less the current portion of the debt.



We classify revenue and expenses from related parties in our Condensed Consolidated Statements of Operations as follows:



	•	Revenues from related parties are revenues for sales of services and software to related parties.
	•	Direct cost of producing revenues purchased from related parties are PEO fees and reimbursements for our staffing service provided by related parties.
	•	Selling, general and administrative expenses - related parties represents PEO fees for selling, general and administrative expenses incurred on our behalf.
	•	Interest expense - related party is interest expense incurred for related party loans and advances.



In addition, we had related party transactions involving acquisitions and debt extinguishment in exchange for our common stock. Please see Related Party Transactions.



Equity-Based Compensation



We grant equity-based awards, such as stock options and restricted stock or restricted stock units, to certain key employees and consultants to create a clear and meaningful alignment between compensation and shareholder return and to enable the employees and consultants to develop and maintain a stock ownership position. While the majority of our equity awards feature time-based vesting, performance-based equity awards, which are awarded from time to time to certain key Company executives, vest as a function of performance and may also be subject to the recipient’s continued employment which also acts as a significant retention incentive.



Equity-based compensation cost is measured at the grant date, based on the fair value of the award and is recognized as expense over the employee requisite service period. In order to determine the fair value of stock options on the date of grant we apply the Black-Scholes option-pricing model. Inherent in the model are assumptions related to risk-free interest rate, dividend yield, expected stock-price volatility and option life.



The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. We have not historically paid dividends and do not currently expect to in the future. While the risk-free interest rate and dividend yield are less subjective assumptions, typically based on objective data derived from public sources, the expected stock-price volatility and option life assumptions require a level of judgment which make them critical accounting estimates.



We use an expected stock-price volatility based on the average expected volatilities of a sampling of companies with similar attributes to us, including industry, stage of life cycle, size and financial leverage.



The expected option term, representing the period of time that options granted are expected to be outstanding, is estimated using our limited historical post vesting exercise and employee termination behavior.



We estimate forfeitures using our historical experience, which is adjusted over the requisite service period based on the extent to which actual forfeitures differ or are expected to differ from such estimates. Because of the significant amount of judgment used in these calculations, it is reasonably likely that circumstances may cause the estimate to change.



With regard to the weighted-average option life assumption, we consider the exercise behavior of past grants and model the pattern of aggregate exercises.



We settle the exercise of stock options with newly issued shares.



With respect to grants of performance based awards, we assess the probability that such performance criteria will be met in order to determine the compensation expense. Consequently, the compensation expense is recognized straight-line over the vesting period. If that assessment of the probability of the performance condition being met changes, we would recognize the impact of the change in estimate in the period of the change. As with the use of any estimate, and due to the significant judgment used to derive those estimates, actual results may vary.



We have elected to treat future awards with only service conditions and with graded vesting as one award. Consequently, the total compensation expense would be recognized straight-line over the entire vesting period, so long as the compensation cost recognized at any given vest date at least equals the portion of the grant date fair value of the award that has vested.



Property and Equipment



Property and equipment is stated at cost, less accumulated depreciation. Depreciation cost is computed using the straight-line method over the following estimated useful lives:



Furniture and Fixtures	5 years
Office Equipment	3 years
Computer Equipment	3 years
Software	3 years
Leasehold Improvements	Shorter of life or term of lease



Long-lived tangible assets are tested for impairment when there are indicators of impairment. Indicators of impairment include: changes in the value of property and equipment; changes in expected future operating income; changes in business trends and prospects; and changes in demand, competition and other economic factors.



Intangible Assets



Goodwill represents the excess cost of an acquisition over the fair value of the net assets acquired. We account for goodwill and intangible assets with indefinite useful lives in accordance with relevant accounting guidance related to goodwill and other intangible assets, which states that goodwill and intangible assets with indefinite useful lives should not be amortized, but instead tested for impairment at least annually at the reporting unit level. Our policy is to perform this annual impairment test in the fourth quarter, using a measurement date as of the first day of our fiscal fourth quarter or more frequently if impairment indicators arise. Impairment indicators include, among other conditions, cash flow deficits, a historical or anticipated decline in revenue or operating profit, adverse legal or regulatory developments and a material decrease in the fair value of some or all of the assets.



The guidance provides an option for an entity to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is greater than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performing the two-step (quantitative) impairment test is unnecessary.



In order to perform the qualitative or quantitative testing, we determine if it is appropriate to use the operating segment, as defined under guidance for segment reporting, as the reporting unit, or one level below the operating segment, depending on whether certain criteria are met. In identifying the reporting units management considers the economic characteristics of the reporting units including the products and services provided, production processes, types or classes of customer and product distribution.



If we determine that for a particular reporting unit that it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, we perform the first step of the two-step impairment test.



We perform this impairment test by first comparing the fair value of our reporting units to their respective carrying amount. Since reported quoted market prices exactly comparable to our reporting units are not available, when determining the estimated fair value of a reporting unit, we utilize a blend of discounted future cash flows, market multiples of similar companies that have quoted prices and market capitalization reconciliation. Developing the estimate of the discounted future cash flows require significant judgment and projections of future financial performance. The key assumptions used in developing the discounted future cash flows are the projection of future revenues and expenses, working capital requirements, residual growth rates and the weighted average cost of capital. In developing our financial projections, we consider historical data, current internal estimates and market growth trends. Changes to any of these assumptions could materially change the fair value of the reporting unit. We reconcile the aggregate fair value of our reporting units to our adjusted market capitalization as a supporting calculation. The adjusted market capitalization is calculated by multiplying the average share price of our common stock for the last ten trading days prior to the measurement date by the number of outstanding common shares and adding a control premium.



If the carrying value of the reporting units exceeds the fair value we would then compare the implied fair value of our goodwill to the carrying amount in order to determine the amount of the impairment, if any.



Income Taxes



We account for income taxes using the asset and liability method. Under this method, deferred income taxes are recognized for 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.



Business Combinations



We have made strategic acquisitions to expand our footprint, establish strategic partnerships and/or to obtain technology that is complementary to our product offerings and strategy. We evaluate each investment in a business to determine if we should account for the investment as a cost-basis investment, an equity investment, a business combination or a common control transaction. An investment in which we do not have a controlling interest and which we are not the primary beneficiary but where we have the ability to exert significant influence is accounted for under the equity method of accounting. For those investments that we account for in accordance Accounting Standards Codification (“ASC”) 805, Business Combinations, we record the assets acquired and liabilities assumed at our estimate of their fair values on the date of the business combination. Our assessment of the estimated fair value of each of these can have a material effect on our reported results as intangible assets are amortized over various lives. Furthermore, a change in the estimated fair value of an asset or liability often has a direct impact on the amount to recognize as goodwill, which is not amortized. Often determining the fair value of these assets and liabilities assumed requires an assessment of the expected use of the asset, the expected cost to extinguish a liability or our expectations related to the timing and the successful completion of the integration of the business. Such estimates are inherently difficult and subjective and can have a material impact on our financial statements. We account for business combinations under a method similar to the pooling-of-interest method ("Pooling-of-Interest") when the combination is with a business under common control with us by our majority shareholder.



Fair Value of Financial Instruments



We believe that of our financial instruments, including: cash; accounts receivable; accounts payable and accrued liabilities; and long-term debt - related party, which are reflected at their carrying value in the consolidated financial statements, approximate fair value due to their short-term maturities. The fair value of contingent considerations, including current maturities, is estimated based on analysis of outcome probabilities and applying a discounted cash flow analysis, based on the estimated current incremental borrowing rates for similar types of securities.



Translation of Foreign Currencies



Our international subsidiaries operate using local functional currencies. Foreign currency denominated assets and liabilities are translated into U.S. dollars at exchange rates in effect at the balance sheet date, and income and expense accounts and cash flow items are translated at average monthly exchange rates during the respective periods. Net exchange gains or losses resulting from the translation of foreign financial statements and the effect of exchange rates on intercompany transactions of a long-term investment nature are recorded as a separate component of equity in accumulated other comprehensive income. Any foreign currency gains or losses related to transactions are included in operating results.



Segment Reporting



Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. Two or more operating segments may be aggregated into a single reportable segment if they have similar economic characteristics and are similar in the following areas: the nature of products and services; nature of production processes; type or class of customer; methods used to distribute products or provide services; and the nature of the regulatory environment, if applicable. We have aggregated our two operating segments (staffing and Summit Software) into one reportable segment -staffing. Our staffing segment has similar types of products, contracts, customers and employees. In addition, we have similar long-term average margins across the staffing operating segment. Summit Software does not meet the size criteria to be its own reporting segment and therefore is aggregated into our single staffing reporting segment. Our chief operating decision maker is our Chief Executive Officer, who reviews financial information presented on a Company-wide basis for purposes of allocating resources and evaluating financial performance.



In fiscal 2013, with the acquisition of FlexPlus we acquired and operate facilities in the United Kingdom. As of April 4, 2014 and January 3, 2014, 98% and 97%, of our assets are located in the United States, respectively.


Recently Issued Accounting Standards to be Adopted



In May 2014, FASB issued ASU No. 2014-09, Revenue from Contracts and Customers (Topic 606), to clarify the principles for recognizing revenue to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards ("IFRS") that would (1) provide a more robust framework for addressing revenue recognition; (2) improve comparability of revenue recognition practice across entities, industries, jurisdictions and capital market; and (3) provide more useful information to users of financial statements through improved disclosure requirements. This standard is effective for annual reporting periods beginning after December 15, 2016. We are currently evaluating the effect the adoption of this standard will have, if any, on our consolidated financial statements.


In April 2014, FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, changes the criteria for reporting discontinued operations while enhancing disclosure requirements. This ASU addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations in U.S. GAAP. Under this guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has a major effect on an entity’s operations and financial results. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014. This ASU is effective for us prospectively on January 03, 2015. We do not anticipate that the adoption of this standard will have a material impact on our consolidated financial statements.

Acquisitions_and_Joint_Venture

Acquisitions and Joint Ventures	3 Months Ended
	Apr. 04, 2014
Business Combinations [Abstract]	'
Acquisitions and Joint Ventures	'
	Note 3 – Acquisitions and Joint Ventures

	Staff Management Group, LLC

	On January 31, 2014 we entered into an asset purchase agreement to acquire Staff Management Group, LLC of New Jersey ("SMG"), a staffing company engaged in the business of providing temporary employment services and related support services in New Jersey and Pennsylvania.

	We paid the following consideration (in thousands) (unaudited):
		January 31. 2014
	Cash*	$	5,000
	Present value of promissory note (par value of $5,000)		4,751
	Total purchase price	$	9,751
	* Paid with proceeds from borrowings from related parties.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date. We utilized third-party valuations of the tangible and intangible assets acquired. The amounts below are preliminary and are subject to review (in thousands) (unaudited):

		January 31. 2014
	Property, plant and equipment	$	16
	Customer relationships		5,609
	Non-compete agreement		1,107
	Goodwill		3,019
	Total purchase price	$	9,751

	In accordance with the accounting guidance, we are required to provide estimated pro-forma revenue and income (loss) from continuing operations before income taxes as if SMG had been included in our consolidated results as of December 29, 2012 and after applying our accounting policies to material amounts and also adjusting the results of SMG to reflect the additional amortization that would have been expensed assuming the fair value adjustments to intangible assets had been applied on December 29, 2012. As of the date of this report, we did not have sufficient information to be able to present the required pro-forma disclosure or historical financial information. We expect to file the required disclosures on a Form 8-K as soon as such information becomes available to us.

	Alar Staffing Corporation

	On February 10, 2014 we entered into an asset purchase agreement to acquire Alar Staffing Corporation of Southern California ("Alar"), a staffing company engaged in the business of providing temporary employment services and related support services.

	We paid the following consideration (in thousands) (unaudited):

		February 10,
		2014
	Cash*	$	1,000
	Fair value of subsequent payments		1,768
	Total purchase price	$	2,768
	* Paid with proceeds from borrowings from related parties.

	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date. We utilized third-party valuations of the tangible and intangible assets acquired. The amounts below are preliminary and are subject to review (in thousands) (unaudited):

		February 10,
		2014
	Property and equipment	$	70
	Customer relationships		1,565
	Goodwill		1,133
	Total purchase price	$	2,768

	In accordance with the accounting guidance, we are required to provide estimated pro-forma revenue and income (loss) from continuing operations before income taxes as if Alar had been included in our consolidated results as of December 29, 2012 and after applying our accounting policies to material amounts and also adjusting the results of Alar to reflect the additional amortization that would have been expensed assuming the fair value adjustments to intangible assets had been applied on December 29, 2012. As of the date of this report, we did not have sufficient information to be able to present the required pro-forma disclosure or historical financial information.

	Abest Power & Gas, LLC Joint Venture

	In January 2013, we entered into the retail energy services industry through the formation of Abest, a joint venture with Rosa Power, LLC. Based on the level of equity investment at risk, Abest is a VIE. While we and Rosa Power, LLC are partners who share equally in voting control, power is not shared because Rosa Power, LLC, through its owner, the President of Abest, directs the significant activities of Abest that most significantly impact its economic performance including selection of vendors, systems, marketing, pricing, balancing energy purchase commitments against energy sales commitments as well as selection and retention of key management personnel. Accordingly, we have determined that we are not the primary beneficiary of Abest and account for our investment in Abest using the equity method. We have contributed $2.5 million to Abest during the Fiscal Quarter ended April 4, 2014. The contributions did not impact our ownership interest, voting control or governance rights related to Abest.

	While we have no further funding commitments pursuant to the operating agreement, we may provide additional funding to Abest, if necessary. The partnership agreement calls for preferential distributions until our funding has been recouped. Abest’s subsequent cash distributions will be shared equally between us and Rosa Power, LLC.

	In accordance with the venture agreement, losses generated by Abest are generally allocated to both investors based on their proportionate ownership interests. However, we have recorded our portion of Abest’s losses based upon accounting policies for equity method investments. The accumulated operating losses at Abest exceeded the equity contributed to Abest. In accordance with the accounting guidance, we have recorded 100% of Abest’s net losses against the carrying value of the investment. We will continue to record 100% of Abest's operating losses as long as we provide all the funding to Abest and Abest’s accumulated losses continue to exceed the equity contributed. All of Abest's future net income will initially be recorded by us until we recover losses absorbed in excess of our equity ownership interest.

	The carrying value of the Company's investment in Abest was $3.9 million as of April 4, 2014, net of $1.3 million in accumulated investment loss and $1.9 million as of January 3, 2014, net of $0.8 million in accumulated investment loss.

	Acquisition of Summit

	Our CRS Group subsidiary completed the Summit Acquisition on May 7, 2013. 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 $13.7 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 in our note Related Parties, our controlling shareholder was both the beneficial owner of approximately 90% of our outstanding shares of common stock and beneficial owner of 100% Tri-Tel Communication (“Tri-Tel”), on the date of the acquisition, May 7, 2013. The acquisition was recorded using a method similar to the "pooling-of-interests" method as 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 of the reported periods. For financial statement purposes, we have recorded the operations under a method similar to 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 financial statement presented in this report reflect the combined financial position and operations.

Strategic Minor Transactions

During the first quarter of 2014, the Company entered into additional strategic transactions to increase market share in certain markets that did not require more than nominal cash consideration. The transactions are not individually or in the aggregate material to our financial position or results of operations. We are evaluating these transaction to determine the appropriate accounting treatment and what the amounts to record to fixed assets, intangibles, goodwill and liabilities, if any.

The Company made acquisitions with an aggregate purchase price totaling $2.0 million during the Fiscal Quarter ended April 5, 2013. The first quarter 2013 acquisitions by TS Staffing included Personally Yours, Inc based in Florida, and Temploy, Inc. whose business is concentrated in Southern California.

The foregoing acquisitions were not material to our financial condition or results of operations. Additionally, the pro-forma consolidated statements of income as if the results of these acquisitions had been included in our consolidated results for fiscal quarters ended April 4, 2014 and April 5, 2013 would not have been materially different from our reported consolidated statements of income for these periods.

Intangible_Assets_and_Goodwill

Intangible Assets and Goodwill	3 Months Ended
Intangible Assets and Goodwill	Apr. 04, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets and Goodwill	'

	Note 4— Intangible Assets and Goodwill



	The following table presents details of the Company’s intangible assets, estimated lives, related accumulated amortization and goodwill as of April 4, 2014 and January 3, 2014 (in thousands):



	As of April 4, 2014 (unaudited)
		Gross		Accumulated				Accumulated					Adjustments		Net			Useful Lives
		Gross		Impairment				Amortization					Adjustments		Net			Useful Lives
	Customer lists and relationships	$	25,057	$	-			$	(10,502	)		$	105		$	14,660		3 to 10 years
	Backlog		338		-				(338	)			-			-		6 to 10 years
	Non-competition agreements		3,226		(112	)			(1,842	)			(32	)		1,240		2 to 5 years
	Trade name		1,045		(197	)			(122	)			25			751		20 years
	Intellectual property		466		-				(466	)			-			-		5 years
	Lease agreements		250		-				(250	)			-			-		5 years
	Total	$	30,382	$	(309	)		$	(13,520	)			98		$	16,651
	Goodwill	$	24,366	$	-							$	281		$	24,647		Indefinite Life



	As of January 3, 2014
		Gross		Accumulated				Accumulated					Adjustments		Net			Useful Lives
		Gross		Impairment				Amortization					Adjustments		Net			Useful Lives
	Customer lists and relationships	$	17,474	$	-			$	(10,056	)		$	92		$	7,510		3 to 10 years
	Backlog		338		-				(338	)			-			-		6 to 10 years
	Non-competition agreements		2,119		(112	)			(1,722	)			-			285		2 to 5 years
	Trade name		1,040		(197	)			(112	)			20			751		20 years
	Intellectual property		466		-				(466	)			-			-		5 years
	Lease agreements		250		-				(250	)			-			-		5 years
	Total	$	21,687	$	(309	)		$	(12,944	)			112		$	8,546
	Goodwill	$	19,622	$	-							$	60		$	19,682		Indefinite Life



	We performed our annual qualitative assessment for indicators of goodwill impairment as of October 1, 2013 and determined that no events existed or circumstances lead to a determination that it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount. Based on this assessment we determined that we were not required to perform a step one analysis. We continue to monitor for indicators of impairment and will evaluate our goodwill, indefinite lived intangibles, and long lived assets as conditions warrant.



	The following table summarizes our changes in intangible assets (in thousands) (unaudited):



		As of January 3,		Additions				Impairments			Amortization				Adjustments			As of April 4,
		2014		Additions				Impairments			Amortization				Adjustments			2014
	Customer lists and relationships	$	7,510	$	7,583		$	-			$	(446	)		$	13		$	14,660
	Non-competition agreements		285		1,107			-				(120	)			(32	)		1,240
	Trade name		751		5			-				(10	)			5			751
	Total	$	8,546	$	8,695			-			$	(576	)		$	(14	)	$	16,651
	Goodwill	$	19,682	$	4,744		$	-							$	221		$	24,647



	The Company recorded amortization expense of $0.5 million and $0.3 million for the Fiscal Quarter ended April 4, 2014 and April 5, 2013, respectively. Estimated intangible asset amortization expense (based on existing intangible assets) for the Fiscal Year ending is as follows (in thousands) (unaudited):



		Intangible
		Amortization
	2-Jan-15	$	1,792
	1-Jan-16		2,351
30-Dec-16		1,846
29-Dec-17		1,608
28-Dec-18		1,593
Thereafter		7,461

Accounts_Receivable

Accounts Receivable	3 Months Ended
Accounts Receivable	Apr. 04, 2014
Receivables [Abstract]	'
Accounts Receivable	'

	Note 5— Accounts Receivable



	Wells Fargo Bank, National Association Agreement



	On June 20, 2014 Corporate Resource Services, Inc. and its associated entities (Accountabilities, Inc,; Diamond Staffing Services, Inc.; Insurance Overload Services, Inc.; TS Staffing Services, Inc.; Corporate Resource Development Inc.; and Integrated Consulting Group, Inc.) each executed an amendment to their Account Purchase Agreement with Wells Fargo (the "Agreements") that effectively extends the term of the existing Agreements through June 30, 2015, provides for an aggregate of $80 million in financing of receivables at an annual rate equal to LIBOR plus 4.25% to 6.17%, establishes financial covenants and milestones for the Company to maintain, and provides for other fees over the course of the term.



	Our subsidiaries Accountabilities, CRD, Insurance Overload, ICG, Diamond Staffing, and TS Staffing are parties to account purchase agreements with Wells Fargo Capital Finance, an operating division of Wells Fargo, N.A., or Wells Fargo, pursuant to which, a maximum amount of $80.0 million of accounts receivable can be financed through Wells Fargo, or the Facility. The aggregate amount of trade receivables from the permanent placement business that CRD may fund through the Facility at any one time is $1.3 million. The Facility is personally guaranteed by our majority shareholder. The Facility allows for 90% of qualifying receivables be funded with certain exceptions related to permanent placement related receivables. The Facility allows for funding of 65% of qualifying receivable related to permanent placement. The Facility requires that our customers pay those receivables assigned to Wells Fargo directly to Wells Fargo. The risk of bad debt losses on assigned accounts receivables is retained by us and receivables funded which become greater than 90 days old (120 days for certain health-care related receivables), at Wells Fargo’s option, can be required to be removed as eligible receivables from our outstanding balance. We pay Wells Fargo a fee for the funded balance outstanding daily at rate equal to an annual rate of the 90-day London Interbank Offered Rate plus 4.25% to 6.17% per annum which is included in interest expense. The Facility calls for twice weekly net settlement of the additions, required reductions and customer repayments. In the event that our majority shareholder ceases to guarantee the Facility, the Facility may be closed.



	During the Fiscal Year ended January 3, 2014, we re-evaluated the accounts receivable sale agreement in accordance with the accounting guidance and have concluded that the agreement should be treated as a financing arrangement for U.S. GAAP. Accordingly we record each cash amount advanced and repaid as an increase or decrease to the Facility respectively. We record customer payments made directly to the lender as a reduction in Accounts Receivable and Loan Payable. Previously we recorded the agreement as sale of receivables.



	Fees charged under the Facility are included in interest expense in the accompanying Condensed Consolidated Statements of Operations and amounted to $1.0 million and $1.2 million for the Fiscal Quarter ended April 4, 2014 and January 3, 2014, respectively.



	In connection with the Company’s sale of its trade receivables it is contingently liable to repurchase, at the sole discretion of Wells Fargo, any receivables that are 90 days past due, with the exception of accounts related to the healthcare industry, because they are 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.

Related_Parties

Related Parties	3 Months Ended
Related Parties	Apr. 04, 2014
Related Party Transactions [Abstract]	'
Related Parties	'

	Note 6— Related Parties



	Tri-State, a related party, provides professional employer services to us 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, customer invoicing and accounts receivable collection services. These arrangements allow us to reduce certain insurance risks and costs. Due to the timing and payment of invoices received, the aggregate amount payable for accrued wages and related obligations provided by Tri-State was $17.4 million and $9.4 million as of April 4, 2014 and January 3, 2014, respectively.



	We are charged the 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 Fiscal Quarter ended April 4, 2014 and April 5, 2013 was $201.1 million and $186.6 million, 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 related party loans payable are due on demand, subject to the restrictions described below. On June 20, 2014, as required by the Wells Fargo amendment, Tri-State agreed that they would not demand payment of the outstanding balance on the related party loans payable of at least $15 million for a period of at least one year. Other than the $15 million amount, for a period of at least one year, the related party loan is due on demand. We recognized $0.7 million and $0.4 million of related party interest expense in the Fiscal Quarter ended April 4, 2014 and April 5, 2013, respectively.



	We have historically relied on funding from related parties in order to meet our liquidity needs. Tri-State grants us substantial liquidity by allowing extended payment terms with respect to its invoices. We rely on, and have relied on, these payment terms for much of our working capital. Should Tri-State determine that we are required to make payment on shorter terms, we would be required to find additional sources of working capital.

Liabilities

Liabilities	3 Months Ended
Liabilities	Apr. 04, 2014
Debt Disclosure [Abstract]	'
Liabilities	'

	Note 7— Liabilities



	Accounts Payable and Accrued Liabilities



	Accounts payable and accrued liabilities consist of the following (in thousands)



			4-Apr-14				3-Jan-14
			(unaudited)				3-Jan-14
	Accounts payable		$	2,353			$	2,128
	Accrued expenses			1,041				440
	Sales, use and other taxes			2,149				1,612
	Customer deposits			348				205
	Deferred revenue			321				348
	Other			2,075				2,845
	Total accounts payable and accrued liabilities		$	8,287			$	7,578



	Borrowings Under Receivables-Based Credit Facility



	We have account purchase agreements that are treated for accounting purposes as receivables-backed financing. Please see Accounts Receivable for details concerning the Facility.



	Long-Term Debt



	In the course of various acquisitions, we issue debt to the sellers as part of the compensation. These obligations often do not have stated rates of interest and are payable in uneven payments or repayments dependent on sales. We have imputed an interest rate for these instruments based on discounted cash flow analysis. These obligations do not include obligations that are contingent on the acquisition reaching certain milestones. Please see Contingent Consideration for a review of those instruments.



	Long-term debt at April 4, 2014 and January 3, 2014 consists of the following (in thousands, except payments required):



	Instrument		Matures		Interest		Payments required		Balance as of			Short term			Balance as of			Short
					Rate				April 4, 2014			portion			January 3,			Term
									(unaudited)			(unaudited)			2014			portion
	Instrument A		3/7/15		4.80%		Lump sum payable March 7, 2015		$	428		$	428		$	869		$	385
	Instrument B		11/12/14		5.10%		Lump sum payable November 12, 2014			796			796			793			786
	Instrument C		5/24/15		3.50%		Lump sum $225,000 due on Feb 21, 2014 and on May 24, 2015			216			2			438			216
	Instrument D		10/17/15		10.80%		$100,000 semi-annual through October 17, 2015			263			130			353			166
	Instrument E		1/1/15		4.60%		$27,885 per month for 26 months commencing on December 1, 2012 to January 1, 2015			216			216			298			129
	Instrument F		11/12/14		10.00%		Due on demand any time through Nov 12, 2014			248			248			264			264
	Instrument G		Variable		0.00%		$1.25 million payable in amounts equal to .75% of sales until liquidates			1			1			1			1
	Instrument H				10.00%		Due on demand any time			1,600			1,600			1,600			1,600
	Instrument I		2/28/16		4.60%		$208,333 per month for 24 months commencing on March 3, 2014 to Feb 28, 2016			4,371			2,339			-			-
	Instrument J		2/10/18		4.80%		Lump sum $1,000,000 due on Feb 10, 2014. $500,000 annual payment through Feb 10, 2018			1,778			413			-			-
	Other Instruments		Various		Various		Various			142			142			212			212
									$	10,059		$	6,315		$	4,828		$	3,759



The aggregate amounts of debt maturing after April 4, 2014 are as follows (in thousands):



Fiscal Year ended:
2-Jan-15		$	4,894
1-Jan-16			3,875
30-Dec-16			917
29-Dec-17			500
28-Dec-18			500
Thereafter			-
Total		$	10,686



Contingent Consideration



In the course of various acquisitions, we assume certain obligation to the sellers as part of the purchase consideration. These obligations are not fixed in amount but rather are subject to acquisitions achieving certain results or reaching certain milestones. At the date of acquisition and at the end of each quarter, we estimate the fair value of the contingent consideration by applying various probabilities and discount factors to each of the various performance milestones as further discussed in note Summary of Significant Accounting Policies - Fair Value of Financial Instruments and in note Fair Value Measurements. We evaluated our outstanding contingent consideration at April 4, 2014 and January 3, 2014 and it consists of the following at fair value (in thousands):



Contingent Consideration		Matures		Payments required		Balance as of				Short			Balance as of			Short
						April 4, 2014				term			January 3,			term
										portion			2014			portion
A		9/7/19		1.5% of sales of acquired business through 09/07/2013 and 1% of sales thereafter until September 07, 2019		$	830			$	196		$	789		$	179
B		9/26/15		0.5% of revenues of acquired business up to $125 or through September 25, 2015, whichever occurs first			174				125			125			125
C		Perpetual		5.00% of revenue generated from a certain client in perpetuity			2,586				348			2,359			354
D		Perpetual		1.25% of gross payroll			524				123			-			-
E		Perpetual		40% of Net Income Quarterly			497				-			-			-
Total						$	4,611			$	792		$	3,273		$	658



Long-Term Debt - Related Party



Please see Note Related parties.

EquityBased_Compensation

Equity-Based Compensation	3 Months Ended
Equity-Based Compensation	Apr. 04, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Equity-Based Compensation	'

	Note 8— Equity-Based Compensation



	During the Fiscal Quarter ended April 5, 2013, the Company issued 200,000 shares of common stock to a former officer of the Company in settlement of a termination agreement.



	During the Fiscal Quarter ended April 5, 2013, the Company granted an officer of the Company options to purchase 600,000 shares of common stock that vest over three years and granted an employee of the Company options to purchase 75,000 shares of common stock, of which 50,000 options vested immediately (in lieu of previously vested restricted shares that were previously cancelled) and 25,000 options that vest in one year.


	The Company recorded $1.2 million of stock compensation expense for the Fiscal Quarter ended April 4, 2014 compared to $0.3 million for the Fiscal Quarter ended April 5, 2013. As of April 4, 2014, there is $10.9 million of unrecognized compensation expense related to share-based compensation arrangements and unvested options to purchase 5,000,000 shares of common stock and unvested warrants to purchase 750,000 shares of common stock are outstanding.

Fair_Value_Measurements

Fair Value Measurements

3 Months Ended

Apr. 04, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 9— Fair Value Measurements

We categorize our liabilities recorded at fair value based upon the fair value hierarchy. The levels of fair value hierarchy are as follows:

Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities that we have the ability to access.

Level 2 inputs utilize other-than-quoted prices that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, and inputs such as interest rates and yield curves that are observable at commonly quoted intervals.

Level 3 inputs are unobservable and are typically based on our own assumptions, including situations where there is little, if any, market activity.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, we categorize such liabilities based on the lowest level input that is significant to the fair value measurement in its entirety. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset.

Both observable and unobservable inputs may be used to determine the fair value of positions that are classified within the Level 3 category. As a result, the unrealized gains and losses for assets within the Level 3 category presented below may include changes in fair value that were attributable to both observable (e.g. changes in market interest rates) and unobservable (e.g. changes in historical company data) inputs.

The major category of liabilities measured on a recurring basis, at fair value, as of April 4, 2014 and January 3, 2014 are as follows (in thousands):

As of April 4, 2014 (unaudited)

Level 1

Level 2

Level 3

Total

Contingent consideration

4,611

As of January 3, 2014

Level 1

Level 2

Level 3

Total

Contingent consideration

3,273

A reconciliation of the amount in Level 3 is as follows (in thousands):

Level 3

Balance at January 4, 2014

3,273

Addition of contingent consideration

1,021

Payment on contingent consideration

(86

)

Fair value adjustment of contingent consideration

380

Effect of foreign currency exchange

Balance at April 4, 2014

4,611

We estimate the fair value of the contingent consideration by applying various probabilities and discount factors to each of the various performance milestones as further discussed in note Summary of Significant Accounting Policies - Fair Value of Financial Instruments. These fair value measurements are based on significant inputs not observable in the market and thus represent a Level 3 measurement as defined in the guidance. We utilized discount rates for the time value of the contingent payments and estimated probabilities related to the anticipated revenue- or gross margin-related contingent payments. These rates were determined based on the nature of the milestone, the risks and uncertainties involved and the time period until the milestone was measured. The estimating of probabilities and discounts requires significant judgment and the results may vary materially from the estimates.

We evaluate certain assets for fair value on a non-recurring basis when there are indications of impairment. In the periods ending April 4, 2014 and April 5, 2013 we measured certain assets consistent with Level 3 measurement principles using an income approach based on a discounted cash flow model in order to determine the amount of impairment, if any.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income

3 Months Ended

Apr. 04, 2014

Equity [Abstract]

Accumulated Other Comprehensive Income

Note 10 – Accumulated Other Comprehensive Income

Beginning with our acquisition of FlexPlus in the United Kingdom in Fiscal Year 2013, we became subject to the guidance ASC 830 - Foreign Currency Matters. This requires us to translate our assets and liabilities from the functional currency, British Pounds, to reporting currency, which is United States Dollars. These translation adjustments are recorded as other comprehensive income and aggregated in accumulated other comprehensive income.

The components of accumulated other comprehensive incomes are (in thousands):

April 4, 2014 (unaudited)

Gross

Taxes

Net

Translation adjustments

Accumulated other comprehensive income

3-Jan-14

Gross

Taxes

Net

Translation adjustments

Accumulated other comprehensive income

Commitments_Contingencies_and_

Commitments, Contingencies and Other Matters	3 Months Ended
	Apr. 04, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments, Contingencies and Other Matters	'
	Note 11— Commitments, Contingencies and Other Matters

	Lease Commitments

	As of April 4, 2014, the Company had operating leases, primarily for office premises, expiring at various dates through 2018. Future minimum rental commitments under operating leases are as follows (in thousands)(unaudited):

	Fiscal Year
	2014 (remaining)	$	1,530
	2015		1,246
	2016		282
	2017		74
	2018		17
	Thereafter		-
	Total	$	3,149

	Employment Agreements

	We have employment agreements with certain key members of management, requiring mutual termination notice periods. 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.

	Legal Proceedings

	From time to time, we become involved in various investigations, claims and legal proceedings that arise in the ordinary course of our business, including those related to payroll and various employment related matters, typically alleging employment discrimination, labor law and wage and hour violations or enforcing the restrictive covenants in our employment agreements. While there is no expectation that any of these matters will have a material adverse effect on our results of operations, financial position or cash flows, litigation is always subject to inherent uncertainty and we are not able to reasonably predict if any matter will be resolved in a manner that is materially adverse to us.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 04, 2014
Accounting Policies [Abstract]	'
Fiscal Year	'

	Fiscal Year



	The 2014 fiscal year is a 52 week Fiscal Year (“Fiscal Year 2014”) with four fiscal quarters of thirteen weeks each ended on April 4, July 4, October 2 and January 2, 2015. The 2013 fiscal year was a 53 week Fiscal Year (“Fiscal Year 2013”) with the first fiscal quarter of fourteen weeeks ended on April 5 and three fiscal quarters of thirteen weeks each ended on July 5, October 4 and January 3, 2014 (each a “Fiscal Quarter”).
Basis of Presentation	'

	Basis of Presentation



	The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). We have revised certain prior period presentations to reflect the correction of certain errors. In particular:

		-	During the fiscal year ended January 3, 2014, we identified an error in our historical accounting for the factoring of our receivables to Wells Fargo, resulting in an understatement of our assets and liabilities included in our Consolidated Balance Sheet as of April 5, 2013 and December 28, 2012 by $69.1 million and $68.8 million, respectively. The error had no impact on our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013. Accordingly, the correction had no impact on revenues, operating income, taxable income, net income or net changes in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified an error in our accounting for stock-based compensation expense relating to awards of shares, warrants to acquire common stock, and employee stock options as previously reported. The error resulted in an understatement of our selling, general and administrative expenses included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by approximately $0.3 million. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct this error. The correction had no impact on revenues or net change in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified an error in our accounting for deferred tax liabilities relating to the amortization of indefinite-life intangibles that originated during 2005, resulting in an understatement in liabilities in our Condensed Consolidated Balance Sheet as of April 5, 2013 and December 28, 2012 of $1.0 million and $0.9 million, respectively. The error also understated our deferred income tax provision included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by approximately $0.1 million. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct this error. The correction had no impact on revenues, operating income, taxable income, or net change in cash for the Fiscal Quarter ended April 5, 2013.



		-	During the fiscal year ended January 3, 2014, we also identified a number of miscellaneous errors relating to our accounting for cash, accounts receivable, prepaid expenses, accounts payable and accrued liabilities, other liabilities and business combinations that resulted in an overstatement of assets included in our Condensed Consolidated Balance Sheet as of April 5, 2013 of $1.7 million and an understatement of assets included in our Condensed Consolidated Balance Sheet as of December 28, 2012 of $0.7 million. These errors also understated our operating income included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by $7,000 and overstated our taxable income and net income included in our Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 by $61,000 each. The Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 5, 2013 included herein has been revised to correct these errors.



		-	During the fiscal year ended January 3, 2014, we also evaluated our consolidation of Abest Power & Gas, LLC (“Abest”), our joint venture in retail energy, and determined that Abest is an entity that should not be consolidated. We had presented the results of Abest as a consolidated entity in our financial statements as of and for the Fiscal Quarter ended April 5, 2013. While the Condensed Consolidated Balance Sheets as of January 3, 2014 and April 4, 2014 and the Condensed Consolidated Statement of Operations for the Fiscal Quarter ended April 4, 2014 and April 5, 2013, included herein, do not include the assets, liabilities or equity of Abest, we do include our investment in Abest under the equity method of investment and report the loss for Abest as a loss on equity investment.



	The corrections of these errors had no impact on our compliance with any contractual obligations.
Consolidation	'

	Consolidation



	The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany transactions have been eliminated in consolidation.



	We have ownership and other interests in various entities, including corporations, partnerships and limited liability companies. For each such entity, we evaluate our ownership and other interests to determine whether we should consolidate the entity or account for our ownership interest as an investment. As part of our evaluation, we initially determine whether the entity is a variable interest entity ("VIE") and, if so, whether we are the primary beneficiary of the VIE. An entity is generally a VIE if it meets any of the following criteria: (i) the entity has insufficient equity to finance its activities without additional subordinated financial support from other parties, (ii) the equity investors cannot make significant decisions about the entity's operations, or (iii) the voting rights of some investors are not proportional to their obligations to absorb the expected losses of the entity or receive the expected returns of the entity and substantially all of the entity's activities involve or are conducted on behalf of the investor with disproportionately fewer voting rights. We consolidate VIEs for which we are the primary beneficiary, regardless of our ownership or voting interests. The primary beneficiary is the party involved with the VIE that (i) has the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, and (ii) has the obligation to absorb gains or losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We periodically make judgments in determining whether entities in which we invest are VIEs. If so, we then make judgments to determine whether we are the primary beneficiary and are thus required to consolidate the entity.



	If it is concluded that an entity is not a VIE, then we consider our proportional voting interests in the entity. We consolidate majority-owned subsidiaries in which a controlling interest is maintained. Controlling interest is determined by majority ownership and the absence of significant third-party participating rights.



	Ownership interests in entities for which we have significant influence and are not consolidated under our consolidation policy are accounted for as equity method investments. Related party transactions between the Company and its equity method investees, if any, have not been eliminated. Please see Acquisitions and Joint Ventures.
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 the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. Significant estimates and assumptions are used for, but are not limited to: (1) revenue recognition; (2) asset impairments; (3) depreciable and amortizable lives of assets; (4) fair value of stock-based compensation; (5) allocation of direct and indirect cost of sales; (6) fair value of identifiable purchased tangible and intangible assets in a business combination; (7) fair value of reporting units for goodwill impairment test; and (8) the estimate of income taxes. Actual results could significantly differ from those estimates.
Per Share Information	'

	Per Share Information



	We present 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 and convertible preferred stock, were exercised or converted into common stock or could otherwise cause the issuance of common stock that then would have shared in earnings. During any period in which we report a loss, we do not adjust the number of shares outstanding for potentially dilutive securities for dividing into the net loss, since such adjustment would be anti-dilutive.



	The following table sets forth the reconciliation of basic and diluted shares (amounts in thousands):



			For the Fiscal Quarter ended
			4-Apr-14		5-Apr-13
						(Revised)
	Basic weighted average shares of common stock outstanding			158,015		159,433
	Dilutive effect of stock options and warrants			-		-
	Diluted weighted average shares of common stock outstanding			158,015		159,433



	Basic income (loss) per common share is computed using the basic weighted average number of common shares outstanding during the period. Diluted income (loss) per common share is computed using the diluted weighted average number of common shares which include any common equivalent shares calculated to be outstanding during the period. For the Fiscal Quarter ended April 4, 2014 and April 5, 2013, the effect of approximately 4.8 million and 0.3 million common equivalent shares, respectively, were excluded from the calculation of diluted net loss per share because their inclusion would have been anti-dilutive due to the net loss sustained during the period.
Revenue Recognition	'

	Revenue Recognition



	Revenue is generally recognized when persuasive evidence of an arrangement exists, products have been delivered or services have been rendered, the fee is fixed or determinable, and collection is reasonably assured. The vast majority of our arrangements do not fall within the scope of the multiple-deliverable guidance. For those arrangements within the scope of the multiple-deliverable guidance, a deliverable constitutes a separate unit of accounting when it has stand-alone value and there are no customer-negotiated refunds or return rights for the delivered elements. For multiple-element arrangements, composed only of software products and related services or only services, we allocate revenue to each element in an arrangement based on a selling price hierarchy. The selling price for a deliverable is based on its vendor-specific objective evidence (“VSOE”) if applicable, third-party evidence (“TPE”) if VSOE is not available, or estimated selling price (“ESP”), if neither VSOE nor TPE is available. Total transaction revenue is allocated to the multiple elements based on each element’s relative selling price compared to the total selling price. All our elements allocations are based on ESP.



	The following revenue recognition policies define the manner in which we account for specific transaction types:



	Staffing Services

	Revenue is primarily derived from supplying contingent staff to our customers or providing other services on a time and material basis. Contingent staff primarily consist of contingent employees working under contract for a fixed period of time or on a specific customer project. Revenue is also derived from permanent placement services, which are generally recognized after placements are made and when the fees are not contingent upon any future event.



	Reimbursable costs, including those related to travel and out-of-pocket expenses, are also included in net revenue and equivalent amounts of reimbursable costs are included in direct cost of staffing services revenue.



	Under certain of our service arrangements, contingent staff is provided to customers through contracts involving other vendors or contractors. When we are the principal in the transaction and therefore the primary obligor for the contingent staff, we record the gross amount of the revenue and expense from the service arrangement. When we act only as an agent for the customer and are not the primary obligor for the contingent staff, we record revenue net of vendor or contractor costs.



	We are generally the primary obligor when we are responsible for the fulfillment of the services under the contract, even if the contingent workers are neither our employees nor directly contracted by us. Usually in these situations the contractual relationship with the vendors and contractors is exclusively with us and we bear customer credit risk and generally have latitude in establishing vendor pricing and have discretion in vendor or contractor selection.



	Software Systems

	Revenue primarily relates to sales of staffing support software systems and enhancements to existing systems. These arrangements generally contain multiple elements including software development and customization, sale of software licenses, installation, implementation and integration services, as well as post-contract customer support (“PCS”). Revenue is recognized under these arrangements following the revenue recognition accounting guidance primarily related to software transactions and multiple element arrangements. To date, the revenue recorded for software or related services under this accounting treatment has been minimal.



	Subscription Revenues

	Subscription and other recurring revenues include fees for access rights to software solutions that are offered under a subscription-based delivery model where the users do not take possession of the software. Under this model, the software applications are hosted by us and the customer accesses and uses the software on an as-needed basis over the Internet. To date, the revenue recorded under this accounting treatment has been minimal.
Cash	'

	Cash



	We consider cash on hand and deposits in banks as cash. At times, cash balances on deposit exceed federally insured limits; however, to date, we have not experienced any losses in such accounts and management believes that the risk of loss is negligible.
Accounts Receivable and Related Allowance	'

	Accounts Receivable and Related Allowance



	We maintain an allowance for doubtful accounts for estimated losses resulting from our clients failing to make required payments for services rendered. Management estimates this allowance based upon knowledge of the financial condition of our 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. We review the adequacy of the allowance for uncollectible accounts receivable on a quarterly basis and, if necessary, increase or decrease the balance by recording a charge or credit to selling, general and administrative (“SG&A”) expenses for the portion of the adjustment relating to uncollectible accounts receivable.



	We fund our accounts receivable via a receivables-backed credit facility (the "Facility") with a financial institution. We receive 90% of the face value of qualified receivables as defined in the Facility. Since we retain risk of loss on the receivables, the agreement provides that receivables that are older than 90 days (120 days in certain categories of receivables) cease to be qualified at the discretion of the financial institution. In most cases, our customer pays the financial institution directly for the receivables under the Facility. The Facility calls for net settlement twice weekly. Additionally, the Facility is guaranteed by our majority shareholder. We record each cash amount advanced and repaid as an increase or decrease to the Facility respectively. We record customer payments made directly to the lender as a reduction in Accounts receivable and the Facility.



	Our concentration of credit risk is limited due to the large number of customers comprising our customer base and their dispersion across different business and geographic areas. We monitor our exposure to credit losses and maintain an allowance for anticipated losses. To reduce credit risk, we perform credit checks on all our customers.
Related Party	'

	Related Party



	We have significant transactions with our majority shareholder who is the beneficial owner of approximately 80% and 90% of our outstanding shares of common stock as of April 4, 2014 and January 3, 2014, respectively, and had the ability to exercise control over us.



	We classify assets and liabilities to related parties on our Condensed Consolidated Balance Sheet as follows:



		•	Related party receivable represent amounts due from a related party.
		•	Accrued wages and related obligations – due to related party represent accrued wages, taxes and other related items that have not yet been invoiced.
		•	Long-term debt - related party represents the amount due for long-term borrowings from a related party that is considered a current liability.
		•	Long-term debt - related party, net of current portion represents the total amount due for long-term borrowings from a related party less the current portion of the debt.



	We classify revenue and expenses from related parties in our Condensed Consolidated Statements of Operations as follows:



		•	Revenues from related parties are revenues for sales of services and software to related parties.
		•	Direct cost of producing revenues purchased from related parties are PEO fees and reimbursements for our staffing service provided by related parties.
		•	Selling, general and administrative expenses - related parties represents PEO fees for selling, general and administrative expenses incurred on our behalf.
		•	Interest expense - related party is interest expense incurred for related party loans and advances.



	In addition, we had related party transactions involving acquisitions and debt extinguishment in exchange for our common stock. Please see Related Party Transactions.
Equity-Based Compensation	'

	Equity-Based Compensation



	We grant equity-based awards, such as stock options and restricted stock or restricted stock units, to certain key employees and consultants to create a clear and meaningful alignment between compensation and shareholder return and to enable the employees and consultants to develop and maintain a stock ownership position. While the majority of our equity awards feature time-based vesting, performance-based equity awards, which are awarded from time to time to certain key Company executives, vest as a function of performance and may also be subject to the recipient’s continued employment which also acts as a significant retention incentive.



	Equity-based compensation cost is measured at the grant date, based on the fair value of the award and is recognized as expense over the employee requisite service period. In order to determine the fair value of stock options on the date of grant we apply the Black-Scholes option-pricing model. Inherent in the model are assumptions related to risk-free interest rate, dividend yield, expected stock-price volatility and option life.



	The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. We have not historically paid dividends and do not currently expect to in the future. While the risk-free interest rate and dividend yield are less subjective assumptions, typically based on objective data derived from public sources, the expected stock-price volatility and option life assumptions require a level of judgment which make them critical accounting estimates.



	We use an expected stock-price volatility based on the average expected volatilities of a sampling of companies with similar attributes to us, including industry, stage of life cycle, size and financial leverage.



	The expected option term, representing the period of time that options granted are expected to be outstanding, is estimated using our limited historical post vesting exercise and employee termination behavior.



	We estimate forfeitures using our historical experience, which is adjusted over the requisite service period based on the extent to which actual forfeitures differ or are expected to differ from such estimates. Because of the significant amount of judgment used in these calculations, it is reasonably likely that circumstances may cause the estimate to change.



	With regard to the weighted-average option life assumption, we consider the exercise behavior of past grants and model the pattern of aggregate exercises.



	We settle the exercise of stock options with newly issued shares.



	With respect to grants of performance based awards, we assess the probability that such performance criteria will be met in order to determine the compensation expense. Consequently, the compensation expense is recognized straight-line over the vesting period. If that assessment of the probability of the performance condition being met changes, we would recognize the impact of the change in estimate in the period of the change. As with the use of any estimate, and due to the significant judgment used to derive those estimates, actual results may vary.



	We have elected to treat future awards with only service conditions and with graded vesting as one award. Consequently, the total compensation expense would be recognized straight-line over the entire vesting period, so long as the compensation cost recognized at any given vest date at least equals the portion of the grant date fair value of the award that has vested.
Property and Equipment	'

	Property and Equipment



	Property and equipment is stated at cost, less accumulated depreciation. Depreciation cost is computed using the straight-line method over the following estimated useful lives:



	Furniture and Fixtures	5 years
	Office Equipment	3 years
	Computer Equipment	3 years
	Software	3 years
	Leasehold Improvements	Shorter of life or term of lease



	Long-lived tangible assets are tested for impairment when there are indicators of impairment. Indicators of impairment include: changes in the value of property and equipment; changes in expected future operating income; changes in business trends and prospects; and changes in demand, competition and other economic factors.
Intangible Assets	'

	Intangible Assets



	Goodwill represents the excess cost of an acquisition over the fair value of the net assets acquired. We account for goodwill and intangible assets with indefinite useful lives in accordance with relevant accounting guidance related to goodwill and other intangible assets, which states that goodwill and intangible assets with indefinite useful lives should not be amortized, but instead tested for impairment at least annually at the reporting unit level. Our policy is to perform this annual impairment test in the fourth quarter, using a measurement date as of the first day of our fiscal fourth quarter or more frequently if impairment indicators arise. Impairment indicators include, among other conditions, cash flow deficits, a historical or anticipated decline in revenue or operating profit, adverse legal or regulatory developments and a material decrease in the fair value of some or all of the assets.



	The guidance provides an option for an entity to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is greater than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performing the two-step (quantitative) impairment test is unnecessary.



	In order to perform the qualitative or quantitative testing, we determine if it is appropriate to use the operating segment, as defined under guidance for segment reporting, as the reporting unit, or one level below the operating segment, depending on whether certain criteria are met. In identifying the reporting units management considers the economic characteristics of the reporting units including the products and services provided, production processes, types or classes of customer and product distribution.



	If we determine that for a particular reporting unit that it is more likely than not (that is, a likelihood of more than 50%) that the fair value of a reporting unit is less than its carrying amount, we perform the first step of the two-step impairment test.



	We perform this impairment test by first comparing the fair value of our reporting units to their respective carrying amount. Since reported quoted market prices exactly comparable to our reporting units are not available, when determining the estimated fair value of a reporting unit, we utilize a blend of discounted future cash flows, market multiples of similar companies that have quoted prices and market capitalization reconciliation. Developing the estimate of the discounted future cash flows require significant judgment and projections of future financial performance. The key assumptions used in developing the discounted future cash flows are the projection of future revenues and expenses, working capital requirements, residual growth rates and the weighted average cost of capital. In developing our financial projections, we consider historical data, current internal estimates and market growth trends. Changes to any of these assumptions could materially change the fair value of the reporting unit. We reconcile the aggregate fair value of our reporting units to our adjusted market capitalization as a supporting calculation. The adjusted market capitalization is calculated by multiplying the average share price of our common stock for the last ten trading days prior to the measurement date by the number of outstanding common shares and adding a control premium.



	If the carrying value of the reporting units exceeds the fair value we would then compare the implied fair value of our goodwill to the carrying amount in order to determine the amount of the impairment, if any.
Income Taxes	'

	Income Taxes



	We account for income taxes using the asset and liability method. Under this method, deferred income taxes are recognized for 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.
Business Combinations	'

	Business Combinations



	We have made strategic acquisitions to expand our footprint, establish strategic partnerships and/or to obtain technology that is complementary to our product offerings and strategy. We evaluate each investment in a business to determine if we should account for the investment as a cost-basis investment, an equity investment, a business combination or a common control transaction. An investment in which we do not have a controlling interest and which we are not the primary beneficiary but where we have the ability to exert significant influence is accounted for under the equity method of accounting. For those investments that we account for in accordance Accounting Standards Codification (“ASC”) 805, Business Combinations, we record the assets acquired and liabilities assumed at our estimate of their fair values on the date of the business combination. Our assessment of the estimated fair value of each of these can have a material effect on our reported results as intangible assets are amortized over various lives. Furthermore, a change in the estimated fair value of an asset or liability often has a direct impact on the amount to recognize as goodwill, which is not amortized. Often determining the fair value of these assets and liabilities assumed requires an assessment of the expected use of the asset, the expected cost to extinguish a liability or our expectations related to the timing and the successful completion of the integration of the business. Such estimates are inherently difficult and subjective and can have a material impact on our financial statements. We account for business combinations under a method similar to the pooling-of-interest method ("Pooling-of-Interest") when the combination is with a business under common control with us by our majority shareholder.
Fair Value of Financial Instruments	'

	Fair Value of Financial Instruments



	We believe that of our financial instruments, including: cash; accounts receivable; accounts payable and accrued liabilities; and long-term debt - related party, which are reflected at their carrying value in the consolidated financial statements, approximate fair value due to their short-term maturities. The fair value of contingent considerations, including current maturities, is estimated based on analysis of outcome probabilities and applying a discounted cash flow analysis, based on the estimated current incremental borrowing rates for similar types of securities.
Translation of Foreign Currencies	'

	Translation of Foreign Currencies



	Our international subsidiaries operate using local functional currencies. Foreign currency denominated assets and liabilities are translated into U.S. dollars at exchange rates in effect at the balance sheet date, and income and expense accounts and cash flow items are translated at average monthly exchange rates during the respective periods. Net exchange gains or losses resulting from the translation of foreign financial statements and the effect of exchange rates on intercompany transactions of a long-term investment nature are recorded as a separate component of equity in accumulated other comprehensive income. Any foreign currency gains or losses related to transactions are included in operating results.
Segment Reporting	'
	Segment Reporting

	Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assess performance. Two or more operating segments may be aggregated into a single reportable segment if they have similar economic characteristics and are similar in the following areas: the nature of products and services; nature of production processes; type or class of customer; methods used to distribute products or provide services; and the nature of the regulatory environment, if applicable. We have aggregated our two operating segments (staffing and Summit Software) into one reportable segment -staffing. Our staffing segment has similar types of products, contracts, customers and employees. In addition, we have similar long-term average margins across the staffing operating segment. Summit Software does not meet the size criteria to be its own reporting segment and therefore is aggregated into our single staffing reporting segment. Our chief operating decision maker is our Chief Executive Officer, who reviews financial information presented on a Company-wide basis for purposes of allocating resources and evaluating financial performance.

	In fiscal 2013, with the acquisition of FlexPlus we acquired and operate facilities in the United Kingdom. As of April 4, 2014 and January 3, 2014, 98% and 97%, of our assets are located in the United States, respectively.
Recently Issued Accounting Standards to be Adopted	'

	Recently Issued Accounting Standards to be Adopted



	In May 2014, FASB issued ASU No. 2014-09, Revenue from Contracts and Customers (Topic 606), to clarify the principles for recognizing revenue to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards ("IFRS") that would (1) provide a more robust framework for addressing revenue recognition; (2) improve comparability of revenue recognition practice across entities, industries, jurisdictions and capital market; and (3) provide more useful information to users of financial statements through improved disclosure requirements. This standard is effective for annual reporting periods beginning after December 15, 2016. We are currently evaluating the effect the adoption of this standard will have, if any, on our consolidated financial statements.



	In April 2014, FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, changes the criteria for reporting discontinued operations while enhancing disclosure requirements. This ASU addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations in U.S. GAAP. Under this guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has a major effect on an entity’s operations and financial results. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2014. This ASU is effective for us prospectively on January 03, 2015. We do not anticipate that the adoption of this standard will have a material impact on our consolidated financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
Summary of Significant Accounting Policies (Tables)	Apr. 04, 2014
Accounting Policies [Abstract]	'
Schedule of computation of basic and diluted per share information	'



			For the Fiscal Quarter ended
			4-Apr-14		5-Apr-13
						(Revised)
	Basic weighted average shares of common stock outstanding			158,015		159,433
	Dilutive effect of stock options and warrants			-		-
	Diluted weighted average shares of common stock outstanding			158,015		159,433
Schedule of property and equipment estimated useful lives	'
	Furniture and Fixtures	5 years
	Office Equipment	3 years
	Computer Equipment	3 years
	Software	3 years
	Leasehold Improvements	Shorter of life or term of lease

Acquisitions_and_Joint_Venture1

Acquisitions and Joint Ventures (Tables)	3 Months Ended
	Apr. 04, 2014
Staff Management Group, LLC	'
Business Acquisition [Line Items]	'
Schedule of purchase consideration paid	'
		January 31. 2014
	Cash*	$	5,000
	Present value of promissory note (par value of $5,000)		4,751
	Total purchase price	$	9,751

	* Paid with proceeds from borrowings from related parties.
Schedule of purchase price allocation	'



		January 31. 2014
	Property, plant and equipment	$	16
	Customer relationships		5,609
	Non-compete agreement		1,107
	Goodwill		3,019
	Total purchase price	$	9,751
Alar Staffing Corporation	'
Business Acquisition [Line Items]	'
Schedule of purchase consideration paid	'
		February 10,
		2014
	Cash*	$	1,000
	Fair value of subsequent payments		1,768
	Total purchase price	$	2,768

	* Paid with proceeds from borrowings from related parties.
Schedule of purchase price allocation	'



		February 10,
		2014
	Property and equipment	$	70
	Customer relationships		1,565
	Goodwill		1,133
	Total purchase price	$	2,768

Intangible_Assets_and_Goodwill1

Intangible Assets and Goodwill (Tables)	3 Months Ended
Intangible Assets and Goodwill (Tables)	Apr. 04, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of intangible assets, estimated lives, related accumulated amortization and goodwill	'



	As of April 4, 2014 (unaudited)
		Gross		Accumulated				Accumulated					Adjustments		Net			Useful Lives
		Gross		Impairment				Amortization					Adjustments		Net			Useful Lives
	Customer lists and relationships	$	25,057	$	-			$	(10,502	)		$	105		$	14,660		3 to 10 years
	Backlog		338		-				(338	)			-			-		6 to 10 years
	Non-competition agreements		3,226		(112	)			(1,842	)			(32	)		1,240		2 to 5 years
	Trade name		1,045		(197	)			(122	)			25			751		20 years
	Intellectual property		466		-				(466	)			-			-		5 years
	Lease agreements		250		-				(250	)			-			-		5 years
	Total	$	30,382	$	(309	)		$	(13,520	)			98		$	16,651
	Goodwill	$	24,366	$	-							$	281		$	24,647		Indefinite Life



	As of January 3, 2014
		Gross		Accumulated				Accumulated					Adjustments		Net			Useful Lives
		Gross		Impairment				Amortization					Adjustments		Net			Useful Lives
	Customer lists and relationships	$	17,474	$	-			$	(10,056	)		$	92		$	7,510		3 to 10 years
	Backlog		338		-				(338	)			-			-		6 to 10 years
	Non-competition agreements		2,119		(112	)			(1,722	)			-			285		2 to 5 years
	Trade name		1,040		(197	)			(112	)			20			751		20 years
	Intellectual property		466		-				(466	)			-			-		5 years
	Lease agreements		250		-				(250	)			-			-		5 years
	Total	$	21,687	$	(309	)		$	(12,944	)			112		$	8,546
	Goodwill	$	19,622	$	-							$	60		$	19,682		Indefinite Life
Schedule of finite and indefinite lived intangible assets	'
		As of January 3,		Additions				Impairments			Amortization				Adjustments			As of April 4,
		2014		Additions				Impairments			Amortization				Adjustments			2014
	Customer lists and relationships	$	7,510	$	7,583		$	-			$	(446	)		$	13		$	14,660
	Non-competition agreements		285		1,107			-				(120	)			(32	)		1,240
	Trade name		751		5			-				(10	)			5			751
	Total	$	8,546	$	8,695			-			$	(576	)		$	(14	)	$	16,651
	Goodwill	$	19,682	$	4,744		$	-							$	221		$	24,647
Schedule of finite-lived intangible assets, future amortization expense	'
		Intangible
		Amortization
	2-Jan-15	$	1,792
	1-Jan-16		2,351
	30-Dec-16		1,846
	29-Dec-17		1,608
	28-Dec-18		1,593
	Thereafter		7,461

Liabilities_Tables

Liabilities (Tables)	3 Months Ended
Liabilities (Tables)	Apr. 04, 2014
Debt Disclosure [Abstract]	'
Schedule of accounts payable and accrued liabilities	'
		4-Apr-14			3-Jan-14
		(unaudited)			3-Jan-14
	Accounts payable	$	2,353		$	2,128
	Accrued expenses		1,041			440
	Sales, use and other taxes		2,149			1,612
	Customer deposits		348			205
	Deferred revenue		321			348
	Other		2,075			2,845
	Total accounts payable and accrued liabilities	$	8,287		$	7,578
Schedule of long-term debt	'



	Instrument	Matures		Interest	Payments required		Balance as of				Short term				Balance as of				Short
				Rate			April 4, 2014				portion				January 3,				Term
							(unaudited)				(unaudited)				2014				portion
	Instrument A	3/7/15		4.80%	Lump sum payable March 7, 2015		$	428			$	428			$	869			$	385
	Instrument B	11/12/14		5.10%	Lump sum payable November 12, 2014			796				796				793				786
	Instrument C	5/24/15		3.50%	Lump sum $225,000 due on Feb 21, 2014 and on May 24, 2015			216				2				438				216
	Instrument D	10/17/15		10.80%	$100,000 semi-annual through October 17, 2015			263				130				353				166
	Instrument E	1/1/15		4.60%	$27,885 per month for 26 months commencing on December 1, 2012 to January 1, 2015			216				216				298				129
	Instrument F	11/12/14		10.00%	Due on demand any time through Nov 12, 2014			248				248				264				264
	Instrument G	Variable		0.00%	$1.25 million payable in amounts equal to .75% of sales until liquidates			1				1				1				1
	Instrument H			10.00%	Due on demand any time			1,600				1,600				1,600				1,600
	Instrument I	2/28/16		4.60%	$208,333 per month for 24 months commencing on March 3, 2014 to Feb 28, 2016			4,371				2,339				-				-
	Instrument J	2/10/18		4.80%	Lump sum $1,000,000 due on Feb 10, 2014. $500,000 annual payment through Feb 10, 2018			1,778				413				-				-
	Other Instruments	Various		Various	Various			142				142				212				212
							$	10,059			$	6,315			$	4,828			$	3,759
Schedule of maturities of debt	'
	Fiscal Year ended:
	2-Jan-15	$	4,894
	1-Jan-16		3,875
	30-Dec-16		917
	29-Dec-17		500
	28-Dec-18		500
	Thereafter		-
	Total	$	10,686
Schedule of outstanding contingent consideration	'

	Contingent Consideration	Matures		Payments required	Balance as of				Short				Balance as of				Short
					4-Apr-14				term				January 3,				term
									portion				2014				portion
	A	9/7/19		1.5% of sales of acquired business through 09/07/2013 and 1% of sales thereafter until September 07, 2019	$	830			$	196			$	789			$	179
	B	9/26/15		0.5% of revenues of acquired business up to $125 or through September 25, 2015, whichever occurs first		174				125				125				125
	C	Perpetual		5.00% of revenue generated from a certain client in perpetuity		2,586				348				2,359				354
	D	Perpetual		1.25% of gross payroll		524				123				-				-
	E	Perpetual		40% of Net Income Quarterly		497				-				-				-
	Total				$	4,611			$	792			$	3,273			$	658

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
Fair Value Measurements (Tables)	Apr. 04, 2014
Fair Value Disclosures [Abstract]	'
Schedule of liabilities measured on a recurring basis	'
		As of April 4, 2014 (unaudited)
		Level 1			Level 2		Level 3		Total
	Contingent consideration	$	-		$	-	$	4,611	$	4,611
		As of January 3, 2014
		Level 1			Level 2		Level 3		Total
	Contingent consideration	$	-		$	-	$	3,273	$	3,273
Schedule of reconciliation of the amount in Level 3	'
		Level 3
	Balance at January 4, 2014	$	3,273
	Addition of contingent consideration		1,021
	Payment on contingent consideration		(86	)
	Fair value adjustment of contingent consideration		380
	Effect of foreign currency exchange		23
	Balance at April 4, 2014	$	4,611

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Apr. 04, 2014

Equity [Abstract]

Schedule of components of accumulated other comprehensive income

April 4, 2014 (unaudited)

Gross

Taxes

Net

Translation adjustments

Accumulated other comprehensive income

3-Jan-14

Gross

Taxes

Net

Translation adjustments

Accumulated other comprehensive income

Commitments_Contingencies_and_1

Commitments, Contingencies and Other Matters (Tables)	3 Months Ended
Commitments, Contingencies and Other Matters (Tables)	Apr. 04, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of future minimum rental commitments under operating leases	'
	Fiscal Year
	2014 (remaining)	$	1,530
	2015		1,246
	2016		282
	2017		74
	2018		17
	Thereafter		-
	Total	$	3,149

Description_of_the_Company_and1

Description of the Company and its Business (Details 1)	Apr. 04, 2014
Description of the Company and its Business (Details 1)	Facility
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Number of staffing and on site facilities	250

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Computation of basic and diluted per share information (Details)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Accounting Policies [Abstract]	'	'
Basic weighted average shares of common stock outstanding	158,015	159,433	[1]
Dilutive effect of stock options and warrants	'	'	[1]
Diluted weighted average shares of common stock outstanding	158,015	159,433	[1]

[1]	Revised

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Estimated Useful Lives) (Details)	3 Months Ended
	Apr. 04, 2014
Furniture and Fixtures	'
Property, Plant and Equipment [Line Items]	'
Useful life	'5 years
Office Equipment	'
Property, Plant and Equipment [Line Items]	'
Useful life	'3 years
Computer Equipment	'
Property, Plant and Equipment [Line Items]	'
Useful life	'3 years
Software	'
Property, Plant and Equipment [Line Items]	'
Useful life	'3 years
Leasehold Improvements	'
Property, Plant and Equipment [Line Items]	'
Useful life, description	'Shorter of life or term of lease

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Narrative) (Details) (Common Equivalent Shares)	3 Months Ended
In Millions, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Common Equivalent Shares	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Common stock equivalents excluded from calculation of earnings per share	4.8	0.3

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Narrative) (Details 1) (USD $)	Apr. 05, 2013	Dec. 28, 2012
Receivables to Wells Fargo	'	'
Error Corrections And Prior Period Adjustments	$69,100,000	$68,800,000
Selling, general and administrative expense	'	'
Error Corrections And Prior Period Adjustments	300,000	'
Deferred tax liabilities amortization of indefinite-life intangibles	'	'
Error Corrections And Prior Period Adjustments	1,000,000	900,000
Deferred income tax provision	'	'
Error Corrections And Prior Period Adjustments	100,000	'
Miscellaneous errors	'	'
Error Corrections And Prior Period Adjustments	1,700,000	700,000
Operating income	'	'
Error Corrections And Prior Period Adjustments	7,000	'
Taxable income and net income	'	'
Error Corrections And Prior Period Adjustments	$61,000	'

Summary_of_Significant_Account7

Summary of Significant Accounting Policies Narrative) (Details 2)	3 Months Ended	12 Months Ended
	Apr. 04, 2014	Jan. 03, 2014
Accounting Policies [Abstract]	'	'
Percentage of beneficial owner of outstanding shares	80.00%	90.00%
Percentage of assets aquired of Flexplus	98.00%	97.00%

Acquisitions_and_Joint_Venture2

Acquisitions and Joint Ventures (SMG Consideration paid for acquisition) (Details) (Staff Management Group, LLC, USD $)	1 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014
Staff Management Group, LLC	'
Business Acquisition [Line Items]	'
Cash	$5,000	[1]
Fair value of promissory note (par value of $5,000)	4,751
Total purchase price	$9,751

[1]	Paid with proceeds from borrowings from related parties.

Acquisitions_and_Joint_Venture3

Acquisitions and Joint Ventures (SMG Consideration paid for acquisition) (Details) (Parentheticals) (Staff Management Group, LLC, USD $)	Jan. 31, 2014
In Thousands, unless otherwise specified	Jan. 31, 2014
Staff Management Group, LLC	'
Business Acquisition [Line Items]	'
Par value of promissory note	$5,000

Acquisitions_and_Joint_Venture4

Acquisitions and Joint Ventures (SMG Estimated fair values of the assets acquired and liabilities assumed ) (Details 1) (USD $)	Apr. 04, 2014	Jan. 04, 2014	Jan. 03, 2014	Jan. 31, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 04, 2014	Jan. 03, 2014	Staff Management Group, LLC
Business Acquisition [Line Items]	'	'	'	'
Property, plant and equipment	'	'	'	$16
Customer relationships	'	'	'	5,609
Non-compete agreement	'	'	'	1,107
Goodwill	24,647	19,682	19,682	3,019
Total purchase price	'	'	'	$9,751

Acquisitions_and_Joint_Venture5

Acquisitions and Joint Ventures (Alar Consideration paid for acquisition) (Details) (Alar Staffing Corporation, USD $)	0 Months Ended
In Thousands, unless otherwise specified	Feb. 10, 2014
Alar Staffing Corporation	'
Business Acquisition [Line Items]	'
Cash	$1,000	[1]
Fair value of subsequent payments	1,768
Total purchase price	$2,768

[1]	Paid with proceeds from borrowings from related parties.

Acquisitions_and_Joint_Venture6

Acquisitions and Joint Ventures (Alar Estimated fair values of the assets acquired and liabilities assumed ) (Details 1) (USD $)	Apr. 04, 2014	Jan. 04, 2014	Jan. 03, 2014	Feb. 10, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 04, 2014	Jan. 03, 2014	Alar Staffing Corporation
Business Acquisition [Line Items]	'	'	'	'
Property and equipment	'	'	'	$70
Customer relationships	'	'	'	1,565
Goodwill	24,647	19,682	19,682	1,133
Total purchase price	'	'	'	$2,768

Acquisitions_and_Joint_Venture7

Acquisitions and Joint Ventures (Abest) (Details) (USD $)	3 Months Ended				3 Months Ended	12 Months Ended
	Apr. 04, 2014	Apr. 05, 2013		Jan. 03, 2014	Apr. 04, 2014	Jan. 03, 2014
	Apr. 04, 2014	Apr. 05, 2013		Jan. 03, 2014	Abest	Abest
Schedule of Equity Method Investments [Line Items]	'	'		'	'	'
Total contributions made	'	'		'	$2,500,000	'
Carrying value of investments made	3,920,000	'		1,952,000	3,900,000	1,900,000
Loss on investment	$522,000	$164,000	[1]	'	($1,300,000)	($800,000)

[1]	Revised

Acquisitions_and_Joint_Venture8

Acquisitions and Joint Ventures (Acquisition of Summit) (Details) (Summit, USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	7-May-13
Business Acquisition [Line Items]	'
Acquisition, issuance common stock, shares	21,000,000
Acquisition, issuance of common stock, value (in dollars per share)	$0.65
Acquisition, issuance of common stock, value	$13.70
Benefecial ownership percentage	90.00%
Tri-Tel Communication	'
Business Acquisition [Line Items]	'
Benefecial ownership percentage	100.00%

Acquisitions_and_Joint_Venture9

Acquisitions and Joint Ventures (Strategic Minor Acquisitions) (Details) (Strategic Minor Acquisitions, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 05, 2013
Strategic Minor Acquisitions	'
Business Acquisition [Line Items]	'
Purchase price of acquisition	$2,000

Intangible_Assets_and_Goodwill2

Intangible Assets and Goodwill (Summary of Intangible Assets, Estimated Lives, Related Accumulated Amortization and Goodwill)(Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014	Jan. 04, 2014
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	$30,382	$21,687	'
Accumulated Impairment	-309	-309	'
Accumulated Amortization	-13,520	-12,944	'
Goodwill adjustments	98	112	'
Net	16,651	8,546	8,546
Goodwill (indefinite life) Gross	24,336	19,622	'
Goodwill (indefinite life) Impairment	'	'	'
Goodwill Adjustments	281	60	'
Goodwill (indefinite life) Net	24,647	19,682	19,682
Customer lists and relationships	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	25,047	17,474	'
Accumulated Impairment	'	'	'
Accumulated Amortization	-10,502	-10,056	'
Goodwill adjustments	105	92	'
Net	14,660	7,510	7,510
Customer lists and relationships \| Minimum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'3 years	'3 years	'
Customer lists and relationships \| Maximum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'10 years	'10 years	'
Backlog	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	338	338	'
Accumulated Impairment	'	'	'
Accumulated Amortization	-338	-338	'
Goodwill adjustments	'	'	'
Net	'	'	'
Backlog \| Minimum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'6 years	'6 years	'
Backlog \| Maximum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'10 years	'10 years	'
Non-competition agreements	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	3,226	2,119	'
Accumulated Impairment	-112	-112	'
Accumulated Amortization	-1,842	-1,722	'
Goodwill adjustments	-32	'	'
Net	1,240	285	285
Non-competition agreements \| Minimum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'2 years	'2 years	'
Non-competition agreements \| Maximum	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Useful Life	'5 years	'5 years	'
Trade name	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	1,045	1,040	'
Accumulated Impairment	-197	-197	'
Accumulated Amortization	-122	-112	'
Goodwill adjustments	25	20	'
Net	751	751	751
Useful Life	'20 years	'20 years	'
Intellectual property	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	466	466	'
Accumulated Impairment	'	'	'
Accumulated Amortization	-466	-466	'
Goodwill adjustments	'	'	'
Net	'	'	'
Useful Life	'5 years	'5 years	'
Lease agreements	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Gross	250	250	'
Accumulated Impairment	'	'	'
Accumulated Amortization	-250	-250	'
Goodwill adjustments	'	'	'
Net	'	'	'
Useful Life	'5 years	'5 years	'

Intangible_Assets_and_Goodwill3

Intangible Assets and Goodwill (Summary of Finite- and Indefinite-Lived Intangible Assets) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013	Jan. 03, 2014
Finite-lived Intangible Assets [Roll Forward]	'	'	'
Opening Balance	$8,546	'	$8,546
Additions	8,695	'	'
Impairments	'	'	'
Amortization	-576	-300	'
Adjustments	-14	'	'
Closing Balance	16,651	'	8,546
Goodwill [Roll Forward]	'	'	'
Goodwill opening balance	19,682	'	19,682
Additions	4,744	'	'
Adjustments	221	'	'
Goodwill closing balance	24,647	'	19,682
Customer lists and relationships	'	'	'
Finite-lived Intangible Assets [Roll Forward]	'	'	'
Opening Balance	7,510	'	7,510
Additions	7,583	'	'
Impairments	'	'	'
Amortization	-446	'	'
Adjustments	13	'	'
Closing Balance	14,660	'	7,510
Non-competition agreements	'	'	'
Finite-lived Intangible Assets [Roll Forward]	'	'	'
Opening Balance	285	'	285
Additions	1,107	'	'
Impairments	'	'	'
Amortization	-120	'	'
Adjustments	-32	'	'
Closing Balance	1,240	'	285
Trade name	'	'	'
Finite-lived Intangible Assets [Roll Forward]	'	'	'
Opening Balance	751	'	751
Additions	5	'	'
Impairments	'	'	'
Amortization	-10	'	'
Adjustments	5	'	'
Closing Balance	$751	'	$751

Intangible_Assets_and_Goodwill4

Intangible Assets and Goodwill (Summary of Finite-Lived Intangible Assets, Future Amortization Expense) (Details) (USD $)	Apr. 04, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
2-Jan-15	$1,792
1-Jan-16	2,351
30-Dec-16	1,846
29-Dec-17	1,608
28-Dec-18	1,593
Thereafter	$7,461

Intangible_Assets_and_Goodwill5

Intangible Assets and Goodwill (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense	$576	$300

Accounts_Receivable_Narrative_

Accounts Receivable (Narrative) (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Apr. 04, 2014

Apr. 05, 2013

Jan. 03, 2014

Apr. 04, 2014

Jan. 03, 2014

Jun. 20, 2014

Jan. 03, 2014

Jun. 20, 2014

Jan. 03, 2014

Jun. 20, 2014

Jan. 03, 2014

Wells Fargo Credit Finance

Receivables From Other Entities

Corporate Resource Development Permanent Placement Receivable

Minimum

Maximum

Health Care Related Receivables

Account Purchase Agreement

Wells Fargo Credit Finance

Subsequent Event

Account Purchase Agreement

Subsequent Event

Accounts, Notes, Loans and Financing Receivable [Line Items]

Aggregate amount of trade receivables that could be sold by participating subsidiaries

$80,000,000

$1,300,000

Percentage of advance rate

90.00%

65.00%

Threshold period past due for write-off of trade accounts receivable

'90 days

'120 days

Desription of variable rate basis

'90-day London Interbank Offered Rate plus

Basis spread on variable rate

4.25%

6.17%

Interest expense

$980,000

$1,166,000

[1]

$1,000,000

$1,200,000

[1]

Revised

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	3 Months Ended				3 Months Ended
	Apr. 04, 2014	Apr. 05, 2013		Jan. 03, 2014	Apr. 04, 2014	Apr. 05, 2013	Jun. 20, 2014
					Affiliated Entity	Affiliated Entity	Subsequent Event
							Affiliated Entity
Related Party Transaction [Line Items]	'	'		'	'	'	'
Accrued wages and related obligations - due to related party	$17,418,000	'		$9,449,000	'	'	'
Related party charges	12,948,000	14,286,000	[1]	'	201,100,000	186,600,000	'
Percentage of interest rate due to related party	'	'		'	12.00%	'	'
Loan payable, amount not due on demand	'	'		'	'	'	15,000,000
Interest expense - related party	($691,000)	($359,000)	[1]	'	'	'	'

[1]	Revised

Liabilities_Accounts_Payable_a

Liabilities (Accounts Payable and Accrued Liabilities) (Details) (USD $)	Apr. 04, 2014	Jan. 03, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Debt Disclosure [Abstract]	'	'
Accounts payable	$2,353	$2,128
Accrued expenses	1,041	440
Sales, use and other taxes	2,149	1,612
Customer deposits	348	205
Deferred revenue	321	348
Other	2,075	2,845
Total accounts payable and accrued liabilities	$8,287	$7,578

Liabilities_Summary_of_Debt_De

Liabilities (Summary of Debt) (Details) (USD $)	3 Months Ended
Liabilities (Summary of Debt) (Details) (USD $)	Apr. 04, 2014	Jan. 03, 2014
Debt Instrument [Line Items]	'	'
Long term debt	$10,059,000	$4,828,000
Short Term portion	6,315,000	3,759,000
Instrument A	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	4.80%	'
Long term debt	428,000	869,000
Short Term portion	428,000	385,000
Instrument B	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	5.10%	'
Long term debt	796,000	793,000
Short Term portion	796,000	786,000
Instrument C	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	3.50%	'
Long term debt	216,000	438,000
Short Term portion	2,000	216,000
Period payment of debt, amount	225,000	'
Instrument D	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	10.80%	'
Long term debt	263,000	353,000
Short Term portion	130,000	166,000
Period payment of debt, amount	100,000	'
Instrument E	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	4.60%	'
Long term debt	216,000	298,000
Short Term portion	216,000	129,000
Period payment of debt, amount	27,885	'
Number of months payment to be made	'26 months	'
Instrument F	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	10.00%	'
Long term debt	248,000	264,000
Short Term portion	248,000	264,000
Instrument G	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	0.00%	'
Long term debt	1,000	1,000
Short Term portion	1,000	1,000
Period payment of debt, amount	1,250,000	'
Periodic payment, percent of sale	0.75%	'
Instrument H	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	10.00%	'
Long term debt	1,600,000	1,600,000
Short Term portion	1,600,000	1,600,000
Instrument I	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	4.60%	'
Long term debt	4,371,000	'
Short Term portion	2,339,000	'
Period payment of debt, amount	208,333	'
Number of months payment to be made	'24 months	'
Instrument J	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	4.80%	'
Long term debt	1,778,000	'
Short Term portion	413,000	'
Period payment of debt, amount	1,000,000	'
Annual payment	500,000	'
Other Instruments	'	'
Debt Instrument [Line Items]	'	'
Interest Rate	'	'
Long term debt	142,000	212,000
Short Term portion	$142,000	$212,000

Liabilities_Summary_of_Maturit

Liabilities (Summary of Maturities of Debt) (Details) (USD $)	Apr. 04, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014
Debt Disclosure [Abstract]	'
2-Jan-15	$4,894
1-Jan-16	3,875
30-Dec-16	917
29-Dec-17	500
28-Dec-18	500
Thereafter	'
Total	$10,686

Liabilities_Summary_of_Conting

Liabilities (Summary of Contingent Consideration) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	$4,611	$3,273
Contingent consideration, short term portion	792	658
Contingent Consideration A	'	'
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	830	789
Contingent consideration, short term portion	196	179
Payment Required Description	'1.5% of sales of acquired business through 09/07/2013 and 1% of sales thereafter until September 07, 2019	'
Contingent Consideration B	'	'
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	174	125
Contingent consideration, short term portion	125	125
Payment Required Description	'	'
Payment Required Description	0.5% of revenues of acquired business up to $125 or through September 25, 2015, whichever occurs first	'
Contingent Consideration C	'	'
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	2,586	2,359
Contingent consideration, short term portion	348	354
Payment Required Description	'5.00% of revenue generated from a certain client in perpetuity	'
Contingent Consideration D	'	'
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	524	'
Contingent consideration, short term portion	123	'
Payment Required Description	'1.25% of gross payroll	'
Contingent Consideration E	'	'
Debt Instrument [Line Items]	'	'
Contingent consideration, long term	497	'
Contingent consideration, short term portion	'	'
Payment Required Description	'40% of Net Income Quarterly	'

EquityBased_Compensation_Detai

Equity-Based Compensation (Details) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 04, 2014	Apr. 05, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Unrecognized compensation costs	$10.90	'
Number of warrants to purchase common stock	750,000	'
Termination Agreement \| Former Officer	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of common stock shares issued	'	200,000
Options	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Stock compensation costs	$1.20	$0.30
Number of unvested shares	5,000,000	'
Options \| Former Officer	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of shares granted	'	600,000
Vesting period for the shares granted	'	'3 years
Options \| Employee	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of shares granted	'	75,000
Options \| Vested immediately \| Employee	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of shares granted	'	50,000
Options \| Vest in one year \| Employee	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Number of shares granted	'	25,000

Fair_Value_Measurements_Summar

Fair Value Measurements (Summary of Liabilities Measured on a Recurring Basis) (Details) (USD $)	Apr. 04, 2014	Jan. 03, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Contingent consideration	$4,611	$3,273
Recurring basis \| Level 3	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Contingent consideration	$4,611	$3,273

Fair_Value_Measurements_Summar1

Fair Value Measurements (Summary of Reconciliation of the Amount in Level 3) (Details) (Contingent Consideration, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014
Contingent Consideration	'
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance at January 4, 2014	$3,273
Addition of contingent consideration	1,021
Payment on contingent consideration	-86
Fair value adjustment of contingent consideration	380
Effect of foreign currency exchange	23
Balance at April 4, 2014	$4,611

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Apr. 04, 2014	Jan. 03, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Accumulated other comprehensive income (loss), before tax	$63	$74
Accumulated other comprehensive income (loss), taxes	'	'
Accumulated other comprehensive income, net of taxes	63	74
Translation adjustments	'	'
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'
Other comprehensive income (loss), before tax	63	74
Other comprehensive income (loss), tax	'	'
Other comprehensive income (loss), net of tax	$63	$74

Commitments_Contingencies_and_2

Commitments, Contingencies and Other Matters (Future Minimum Rental Commitments) (Details) (USD $)	Apr. 04, 2014
In Thousands, unless otherwise specified	Apr. 04, 2014
Commitments and Contingencies Disclosure [Abstract]	'
2014 (remaining)	$1,530
2015	1,246
2016	282
2017	74
2018	17
Thereafter	'
Total	$3,149