| Condensed Financial Statements [Text Block] |
3. Consolidated financial statement details
The following consolidated financial statement details are presented as of the period ended for the consolidated balance sheets and for the periods ended for each of the consolidated statements of operations and comprehensive income (loss).
Consolidated balance sheets
Accounts receivable – net:
|
|
|
September 29,
2013
|
|
|
December 30,
2012
|
|
|
Accounts receivable
|
|
$
|
39,717
|
|
|
$
|
36,506
|
|
|
Allowance for doubtful accounts
|
|
|
(70
|
)
|
|
|
(205
|
)
|
|
Accounts receivable—net
|
|
$
|
39,647
|
|
|
$
|
36,301
|
|
Inventories:
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|
|
September 29,
2013
|
|
|
December 30,
2012
|
|
|
Raw materials
|
|
$
|
34,771
|
|
|
$
|
39,714
|
|
|
Work in process
|
|
|
9,657
|
|
|
|
9,717
|
|
|
Finished goods
|
|
|
2,989
|
|
|
|
3,894
|
|
|
Parts
|
|
|
1,599
|
|
|
|
1,481
|
|
|
Inventories
|
|
$
|
49,016
|
|
|
$
|
54,806
|
|
Property, plant and equipment – net:
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|
|
September 29,
2013
|
|
|
December 30,
2012
|
|
|
Cost:
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|
|
|
|
|
|
|
|
|
Land
|
|
$
|
1,648
|
|
|
$
|
1,648
|
|
|
Buildings
|
|
|
9,878
|
|
|
|
9,878
|
|
|
Machinery and equipment (a)
|
|
|
29,310
|
|
|
|
41,050
|
|
|
Office furniture and equipment
|
|
|
1,646
|
|
|
|
2,770
|
|
|
Computer hardware and software (b)
|
|
|
5,020
|
|
|
|
10,226
|
|
|
Leasehold improvements (c)
|
|
|
2,284
|
|
|
|
3,967
|
|
|
|
|
|
49,786
|
|
|
|
69,539
|
|
|
Less accumulated depreciation:
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|
|
|
|
|
|
|
|
|
Land
|
|
|
—
|
|
|
|
—
|
|
|
Buildings
|
|
|
(6,674
|
)
|
|
|
(6,303
|
)
|
|
Machinery and equipment (a)
|
|
|
(17,811
|
)
|
|
|
(28,931
|
)
|
|
Office furniture and equipment
|
|
|
(1,340
|
)
|
|
|
(2,414
|
)
|
|
Computer hardware and software (b)
|
|
|
(3,964
|
)
|
|
|
(9,342
|
)
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|
Leasehold improvements (c)
|
|
|
(1,157
|
)
|
|
|
(3,139
|
)
|
|
|
|
|
(30,946
|
)
|
|
|
(50,129
|
)
|
|
Property, plant and equipment—net
|
|
$
|
18,840
|
|
|
$
|
19,410
|
|
|
(a)
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Included within machinery and equipment were assets under capital leases with costs of $5,431 and $5,114 as at September 29, 2013, and December 30, 2012, respectively and associated accumulated depreciation of $1,593 and $1,038 as of September 29, 2013 and December 30, 2012, respectively. The related depreciation expense for the three months ended September 29, 2013 and September 30, 2012 were $181 and $150, respectively. Related depreciation expense for the nine months ended September 29, 2013 and September 30, 2012 was $588 and $443, respectively.
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|
(b)
|
Included within computer hardware and software were assets under capital leases with costs of $446 and $400 as at September 29, 2013 and December 30, 2012, respectively and associated accumulated depreciation of $226 and $122 as at September 29, 2013, and December 30, 2012, respectively. The related depreciation expense for the three months ended September 29, 2013 and September 30, 2012 was $37 and $33, respectively. Related depreciation for the nine months ended September 29, 2013 and September 30, 2012 was $104 and $89, respectively.
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|
(c)
|
Included within leasehold improvements were assets under capital leases with costs of $73 and $73 as at September 29, 2013 and December 30, 2012, respectively and associated accumulated depreciation of $23 and $12 as at September 29, 2013, and December 30, 2012, respectively. The related depreciation expense for the three months ended September 29, 2013 and September 30, 2012 was $4 and $2, respectively. Related depreciation for the nine months ended September 29, 2013 and September 30, 2012 was $11 and $5, respectively.
|
Deferred financing costs:
|
|
|
September 29,
2013
|
|
|
December 30,
2012
|
|
|
Deferred financing costs
|
|
$
|
1,496
|
|
|
$
|
1,396
|
|
|
Accumulated amortization
|
|
|
(1,118
|
)
|
|
|
(832
|
)
|
|
|
|
$
|
378
|
|
|
$
|
564
|
|
Accrued liabilities:
|
|
|
September 29,
2013
|
|
|
December 30,
2012
|
|
|
Customer related
|
|
$
|
998
|
|
|
$
|
1,374
|
|
|
Payroll
|
|
|
3,383
|
|
|
|
3,968
|
|
|
Professional services
|
|
|
680
|
|
|
|
597
|
|
|
Vendor related
|
|
|
226
|
|
|
|
95
|
|
|
Miscellaneous taxes
|
|
|
28
|
|
|
|
45
|
|
|
Restructuring (note 9)
|
|
|
681
|
|
|
|
1,727
|
|
|
Acquisition related
|
|
|
236
|
|
|
|
785
|
|
|
Other
|
|
|
764
|
|
|
|
629
|
|
|
Accrued liabilities
|
|
$
|
6,996
|
|
|
$
|
9,220
|
|
Consolidated statements of operations and comprehensive income (loss)
Interest expense:
|
|
|
Three months ended
|
|
|
Nine months ended
|
|
|
|
|
September
29, 2013
|
|
|
September
30, 2012
|
|
|
September
29, 2013
|
|
|
September
30, 2012
|
|
|
Term facility
|
|
$
|
15
|
|
|
$
|
73
|
|
|
$
|
76
|
|
|
$
|
192
|
|
|
Revolving credit facility
|
|
|
368
|
|
|
|
382
|
|
|
|
1,032
|
|
|
|
1,151
|
|
|
Obligations under capital leases
|
|
|
49
|
|
|
|
71
|
|
|
|
153
|
|
|
|
188
|
|
|
Interest expense
|
|
$
|
432
|
|
|
$
|
526
|
|
|
$
|
1,261
|
|
|
$
|
1,531
|
|
|