0001564590-20-052963 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 26, 2020	Oct. 22, 2020
Cover [Abstract]
Entity Registrant Name	IRIDEX CORP
Entity Central Index Key	0001006045
Document Type	10-Q
Document Period End Date	Sep. 26, 2020
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-28
Trading Symbol	IRIX
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Small Business	true
Entity Emerging Growth Company	false
Entity File Number	0-27598
Entity Tax Identification Number	77-0210467
Entity Address, Address Line One	1212 Terra Bella Avenue
Entity Address, City or Town	Mountain View
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94043-1824
City Area Code	650
Local Phone Number	940-4700
Entity Common Stock, Shares Outstanding		13,897,563
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands

Sep. 26, 2020

Dec. 28, 2019

^[1]

Current assets:

Cash and cash equivalents

$ 11,932

$ 12,653

Accounts receivable, net of allowance for doubtful accounts of $278 as of September 26, 2020 and $187 as of December 28, 2019

6,083

9,323

Inventories

7,004

8,174

Prepaid expenses and other current assets

542

401

Total current assets

25,561

30,551

Property and equipment, net

451

730

Intangible assets, net

Goodwill

533

Operating lease right-of-use assets, net

1,693

2,764

Other long-term assets

149

151

Total assets

28,459

34,813

Current liabilities:

Accounts payable

1,475

2,592

Accrued compensation

1,889

2,398

Accrued expenses

1,682

1,544

Current portion of PPP loan

1,526

Accrued warranty

182

380

Deferred revenue

1,072

1,450

Operating lease liabilities

1,387

1,414

Total current liabilities

9,213

9,778

Long-term liabilities:

PPP loan

971

Accrued warranty

102

156

Deferred revenue

286

360

Operating lease liabilities

616

1,795

Other long-term liabilities

Total liabilities

11,207

12,108

Commitments and contingencies (Note 7)

Stockholders’ equity:

Preferred stock, $0.01 par value, 2,000,000 shares authorized, no shares issued and outstanding

Common stock, $0.01 par value: Authorized: 30,000,000 shares; Issued and outstanding 13,787,969 and 13,785,233 shares as of March 28, 2020 and December 28, 2019, respectively

148

147

Additional paid-in capital

73,837

73,093

Accumulated other comprehensive income

Accumulated deficit

(56,765)

(50,615)

Total stockholders’ equity

17,252

22,705

Total liabilities and stockholders’ equity

$ 28,459

$ 34,813

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Statement Of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 278	$ 187
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	13,897,353	13,785,233
Common stock, shares outstanding	13,897,353	13,785,233

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Income Statement [Abstract]
Total revenues	$ 8,803	$ 10,664	$ 24,043	$ 31,685
Cost of revenues	5,149	6,381	14,067	18,596
Gross profit	3,654	4,283	9,976	13,089
Operating expenses:
Research and development	869	1,007	2,395	2,894
Sales and marketing	2,959	3,508	8,804	11,061
General and administrative	1,672	1,621	5,060	6,491
Total operating expenses	5,500	6,136	16,259	20,446
Loss from operations	(1,846)	(1,853)	(6,283)	(7,357)
Other income, net	135	75	153	127
Loss from operations before provision for income taxes	(1,711)	(1,778)	(6,130)	(7,230)
Provision for income taxes	8	7	20	22
Net loss	$ (1,719)	$ (1,785)	$ (6,150)	$ (7,252)
Net loss per share:
Basic	$ (0.12)	$ (0.13)	$ (0.44)	$ (0.53)
Diluted	$ (0.12)	$ (0.13)	$ (0.44)	$ (0.53)
Weighted average shares used in computing net loss per common share:
Basic	13,893	13,768	13,824	13,682
Diluted	13,893	13,768	13,824	13,682

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (1,719)	$ (1,785)	$ (6,150)	$ (7,252)
Foreign currency translation adjustments	(41)	36	(48)	32
Comprehensive loss	$ (1,760)	$ (1,749)	$ (6,198)	$ (7,220)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
$ in Thousands

Total

Common Stock

Additional Paid-in Capital

Accumulated Other Comprehensive Income

Accumulated Deficit

Beginning Balance, value at Dec. 29, 2018

$ 29,961

$ 145

$ 71,548

$ 70

$ (41,802)

Beginning Balance, shares at Dec. 29, 2018

13,602,052

Issuance of common stock under stock option plan, shares

210

Employee stock-based compensation expense

1,398

Release of restricted stock, net of taxes paid

(151)

$ (2)

(153)

Release of restricted stock, shares net of taxes paid

176,610

Other comprehensive income

Net loss

(7,252)

Ending Balance, value at Sep. 28, 2019

23,988

$ 147

72,793

102

(49,054)

Ending Balance, shares at Sep. 28, 2019

13,778,872

Beginning Balance, value at Jun. 29, 2019

25,629

$ 147

72,685

(47,269)

Beginning Balance, shares at Jun. 29, 2019

13,746,959

Employee stock-based compensation expense

158

Release of restricted stock, net of taxes paid

(50)

$ 0

(50)

Release of restricted stock, shares net of taxes paid

31,913

Other comprehensive income

Net loss

(1,785)

Ending Balance, value at Sep. 28, 2019

23,988

$ 147

72,793

102

(49,054)

Ending Balance, shares at Sep. 28, 2019

13,778,872

Beginning Balance, value at Dec. 28, 2019

$ 22,705

^[1]

$ 147

73,093

(50,615)

Beginning Balance, shares at Dec. 28, 2019

13,785,233

Employee stock-based compensation expense

$ 774

774

Release of restricted stock, net of taxes paid

(29)

$ (1)

(30)

Release of restricted stock, shares net of taxes paid

112,120

Other comprehensive income

(48)

Net loss

(6,150)

Ending Balance, value at Sep. 26, 2020

$ 17,252

$ 148

73,837

(56,765)

Ending Balance, shares at Sep. 26, 2020

13,897,353

Beginning Balance, value at Jun. 27, 2020

$ 18,794

$ 148

73,619

(55,046)

Beginning Balance, shares at Jun. 27, 2020

13,856,969

Employee stock-based compensation expense

243

Release of restricted stock, net of taxes paid

(25)

Release of restricted stock, shares net of taxes paid

40,384

Other comprehensive income

(41)

Net loss

(1,719)

Ending Balance, value at Sep. 26, 2020

$ 17,252

$ 148

$ 73,837

$ 32

$ (56,765)

Ending Balance, shares at Sep. 26, 2020

13,897,353

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Operating activities:
Net loss	$ (6,150)	$ (7,252)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	399	534
Change in fair value of earn-out liability		47
Stock-based compensation	774	1,398
Provision for doubtful accounts	138	25
Loss on sale of property and equipment	13
Changes in operating assets and liabilities:
Accounts receivable	3,110	265
Inventories	1,155	(188)
Prepaid expenses and other current assets	(141)	(43)
Operating lease right-of-use assets	1,073	922
Other long-term assets	5	11
Accounts payable	(1,117)	(86)
Accrued compensation	(510)	(1,015)
Accrued expenses	135	(726)
Accrued warranty	(252)	(347)
Deferred revenue	(452)	(331)
Operating lease liabilities	(1,209)	(938)
Net cash used in operating activities	(3,029)	(7,724)
Investing activities:
Acquisition of property and equipment	(87)	(125)
Payment on earn-out liability		(318)
Proceeds from sale of property and equipment	3
Net cash used in investing activities	(84)	(443)
Financing activities:
Proceeds from PPP loan	2,497
Taxes paid related to net share settlements of equity awards	(29)	(151)
Net cash provided by (used in) financing activities	2,468	(151)
Effect of foreign exchange rate changes	(76)	72
Net decrease in cash and cash equivalents	(721)	(8,246)
Cash and cash equivalents, beginning of period	12,653	21,194
Cash and cash equivalents, end of period	11,932	12,948
Supplemental disclosure of cash flow information:
Cash (received) paid during the period for income taxes	(25)	19
Supplemental disclosure of non-cash activities:
Transfer of inventory to property and equipment	$ 36	$ 65

Basis of Presentation

9 Months Ended

Sep. 26, 2020

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation

1. Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of IRIDEX Corporation (“IRIDEX”, the “Company”, “we”, “our”, or “us”) have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial statements have been included.

The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, together with management’s discussion and analysis of the Company’s financial condition and results of operations, contained in our Annual Report on Form 10-K for the fiscal year ended December 28, 2019, which was filed with the Securities and Exchange Commission (“SEC”) on March 13, 2020. The results of operations for the three and nine months ended September 26, 2020 and September 28, 2019 are not necessarily indicative of the results for the fiscal year ending January 2, 2021 or any future interim period. The three and nine months ended September 26, 2020 and September 28, 2019, each had 13 weeks. For purposes of reporting the financial results, the Company’s fiscal years end on the Saturday closest to the end of December. Periodically, the Company includes a 53rd week to a year in order to end that year on the Saturday closest to the end of December.

Liquidity.

We have historically funded our operations primarily through sales of our products to customers, and through common stock and borrowing arrangements. As of September 26, 2020, our principal sources of liquidity consisted of cash and cash equivalents of $11.9 million. We have incurred net losses over the last several years, and as of September 26, 2020, have an accumulated deficit of approximately $56.8 million. We expect to continue to incur operating losses and negative cash flows from operations through October 2, 2021.

We believe our existing cash and cash equivalents will be sufficient to meet our anticipated cash needs over the next 12 months. Our future capital requirements will depend on many factors, including our growth rate, the timing and extent of our spending to support research and development activities, the timing and cost of establishing additional sales and marketing capabilities, the introduction of new and enhanced products and our costs to implement new manufacturing technologies. In the event that additional financing is required from outside sources, we may not be able to raise it on terms acceptable to us or at all. Any debt financing obtained by us in the future could also involve restrictive covenants relating to our capital-raising activities and other financial and operational matters, which may make it more difficult for us to obtain additional capital and to pursue business opportunities, including potential acquisitions. Additionally, if we raise additional funds through further issuances of equity, our existing stockholders could suffer significant dilution in their percentage ownership of our company, and any new equity securities we issue could have rights, preferences and privileges senior to those of holders of our common stock. If we are unable to obtain adequate financing or financing on terms satisfactory to us, when we require it, our ability to continue to grow or support our business and to respond to business challenges could be significantly limited.

Summary of Significant Accounting Policies

9 Months Ended

Sep. 26, 2020

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

The Company’s significant accounting policies are disclosed in our Annual Report on Form 10-K for the year ended December 28, 2019, which was filed with the SEC on March 13, 2020.

Financial Statement Presentation.

The unaudited condensed consolidated financial statements include the accounts of the Company and our wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates.

The preparation of consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. In addition, any change in these estimates or their related assumptions could have an adverse effect on our operating results.

Revenue Recognition.

Our revenues arise from the sale of laser consoles, delivery devices, consumables, service, and support activities. We also derive revenue from royalties from third parties which are typically based on licensees’ net sales of products that utilize our technology. Our revenue is recognized in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.”

The Company has the following revenue transaction types: (1) Product Sale Only, (2) Laser Advantage Program (LAP), (3) Service Contracts, (4) System Repairs (outside of warranty) and (5) Royalty Revenue.

(1)

Product Sale Only: The Company’s products consist of laser consoles, delivery devices and consumable instrumentation, including laser probes. The Company’s products are currently sold for use by ophthalmologists specializing in the treatment of glaucoma and retinal diseases. Inside the United States and Germany the products are sold directly to the end users. In other countries outside of the United States and Germany, the Company utilizes independent, third-party distributors to market and sell the Company’s products. There is no continuing obligation subsequent to the shipment to these distributors.

The Company recognizes revenue from product sale at a point in time. When a system or disposables are sold without any additional deliverables, the Company recognizes revenue using the five-step model: (1) identifying the contract with the customer, (2) identifying the performance obligations in the contract, (3) determining expected transaction price, (4) allocating the transaction price to the distinct performance obligations in the contract, and (5) recognizing revenue when (or as) the performance obligations are satisfied.

(2)

LAP Program: The Company sometimes enters into LAP contracts with customers. Under the LAP program, the system is given away free of charge and title is transferred after the customer purchases the minimum required number of boxes of probes (classified as disposables). Customers with older machines have the ability to trade in their old machines for the most current laser equipment offered in the program (Cyclo G6 Laser) and receive a discount on the program’s minimum purchase requirements. Under ASC 606, this non-cash consideration must be included in the transaction price. However, the Company has determined that there is no value associated with the old machines and the trade in is essentially offered to encourage customers to purchase more consumables under the program.

The Company recognizes revenue from product sales under the LAP program at a point in time. The Company allocates the transaction price of the distinct performance obligations in the contract by determining stand-alone selling price using historical pricing net of any variable consideration or discounts to specifically allocate to a particular performance obligation.

(3)

Service Contracts: The Company offers a standard two-year warranty on all system sales. The Company also offers a service contract which is sold to customers in incremental, one-year periods which begin subsequent to the expiration of the standard two-year warranty. The customer can opt to purchase the service contract at the time of the system sale or after the initial system sale.

The Company recognizes revenue from service contracts ratably over the service period. Revenue recognition for the sale of a service contract is largely dependent on the timing of the sale as follows:

Service Contract Sale in Conjunction with System Sale: If the customer opts to purchase a service contract at the time of the system sale, the Company allocates the transaction price of the distinct performance obligations in the contract by determining stand-alone selling price using historical pricing net of any variable consideration or discounts to specifically allocate to a particular performance obligation.

Service Contract Sale Subsequent to System Sale: If the customer opts to purchase a service contract after the initial system sale, the Company determines the amount of time that has elapsed since the initial system sale. If the service contract is purchased within 60 days of the initial sale, the Company considers this sale to be an additional element of the original sale and allocates the transaction price of the distinct performance obligations in the contract by determining stand-alone selling price using historical pricing net of any variable consideration or discounts to specifically allocate to a particular performance obligation. If the service contract is purchased subsequent to sixty days after the initial sale, the sale of the service contract is deemed a separate contract and is deferred at the selling price and recognized ratably over the extended warranty period as the performance obligation is satisfied.

(4)

System Repairs (outside of warranty): Customers will occasionally request repairs from the Company subsequent to the expiration of the standard warranty and outside of a service contract.

The Company recognizes revenue from system repairs (outside of warranty) at a point in time. When the customer requests repairs from the Company subsequent to the expiration of the standard warranty and outside of a service contract, these repair contracts are considered separate from the initial sale, and as such, revenue is recognized as the repair services are rendered and the performance obligation satisfied.

(5)

Royalty Revenue: The Company has royalty agreements with two customers related to sale of the Company’s intellectual property. Under the terms of these agreements, the customer is to remit a percentage of sales to the Company.

Since these arrangements are for sales-based licenses of intellectual property, for which the guidance in paragraph ASC 606-10-55-65 applies, the Company recognizes revenue only as the subsequent sale occurs. However, the Company notes that such sales being reported by the licensee with a quarter in arrear, such revenue is recognized at the time it is reported and paid by the licensee given that any estimated variable consideration would have to be fully constrained due to the unpredictability of such estimate and the unavoidable risk that it may lead to significant revenue reversals.

The Company elected the practical expedient allowing it to not recognize as a contract asset the commission paid to its salesforce on the sale of its products as an incremental cost of obtaining a contract with a customer but rather recognize such commission as expense when incurred as the amortization period of the asset that the Company would have otherwise recognized is one year or less.

Leases.

We determine if an arrangement is a lease at inception. Operating leases are included in Operating lease right-of-use (“ROU”) assets, net and Operating lease liabilities in our condensed consolidated balance sheets. As of September 26, 2020 and as of December 28, 2019, the Company was not a party to finance lease arrangements.

ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on information available at commencement date in determining the present value of lease payments. We use the implicit rate when readily determinable. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Under the available practical expedient, we account for the lease and non-lease components as a single lease component.

Concentration of Credit Risk.

Our cash and cash equivalents are deposited in demand and money market accounts. Deposits held with banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand and therefore, bear minimal risk.

We market our products to distributors and end-users throughout the world. Sales to international distributors are generally made on open credit terms and letters of credit. Management performs ongoing credit evaluations of our customers and maintains an allowance for potential credit losses. Historically, we have not experienced any significant losses related to individual customers or a group of customers in any particular geographic area. For the three and nine months ended September 26, 2020, no single customer accounted for more than 10% of total revenues. For the three and nine months ended September 28, 2019, no single customer accounted for more than 10% of total revenues. As of September 26, 2020, no customer accounted for over 10% of our accounts receivable. As of December 28, 2019, one customer accounted for more than 10% of our accounts receivable, representing 11%.

Taxes Collected from Customers and Remitted to Governmental Authorities.

Taxes collected from customers and remitted to governmental authorities are recognized on a net basis in the accompanying condensed consolidated statements of operations.

Shipping and Handling Costs.

Our shipping and handling costs billed to customers are included in revenues and the associated expense is recorded in cost of revenues for all periods presented.

Deferred Revenue.

Deferred revenue represents contract liabilities. Revenue related to service contracts is deferred and recognized on a straight-line basis over the period of the applicable service contract. Costs associated with these service arrangements are recognized as incurred.

A reconciliation of the changes in the Company’s deferred revenue balance for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	1,810		$	2,225
Additions to deferral		1,067			1,580
Revenue recognized		(1,516	)		(1,892	)
Deductions from reserves		(3	)		(19	)
Balance, end of period		1,358			1,894
Non-current portion of deferred revenue		286			366
Current portion of deferred revenue	$	1,072		$	1,528

During the nine months ended September 26, 2020 and September 28, 2019, approximately $1.0 million and $1.2 million were recognized pertaining to amounts deferred as of December 28, 2019 and December 29, 2018, respectively.

Warranty.

The Company currently provides a two-year full warranty on its products. The associated costs of these warranties are accrued for upon shipment of the products. The Company’s warranty policy is applicable to products which are considered defective in their performance or fail to meet the product specifications. Warranty costs are reflected in the condensed consolidated statements of operations as cost of revenues.

A reconciliation of the changes in the Company’s warranty liability for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	536		$	860
Accruals for product warranties		85			219
Cost of warranty claims		(108	)		(232	)
Adjustment to pre-existing warranties		(229	)		(334	)
Balance, end of period	$	284		$	513

Reclassifications.

Certain reclassifications have been made to the prior year financial statements included in these condensed consolidated financial statements to conform to the current year presentation. The reclassifications had no impact on previously reported net loss or accumulated deficit.

Recent Accounting Standards Not Yet Adopted.

In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” as part of its initiative to reduce complexity in the accounting standards. The standard eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The standard also clarifies and simplifies other aspects of the accounting for income taxes. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the impact that this guidance will have on its financial position and results of operations, if any.

Inventories

9 Months Ended

Sep. 26, 2020

Inventory Disclosure [Abstract]

Inventories

3. Inventories

The components of the Company’s inventories as of September 26, 2020 and December 28, 2019 are as follows:

	September 26, 2020		December 28, 2019
Raw materials	$	2,411	$	2,043
Work in process		601		1,111
Finished goods		3,992		5,020
Total inventories	$	7,004	$	8,174

Goodwill and Intangible Assets

9 Months Ended

Sep. 26, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

4. Goodwill and Intangible Assets

Goodwill.

The carrying value of goodwill was $0.5 million as of September 26, 2020 and December 28, 2019.

Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. The Company reviews goodwill for impairment on an annual basis or whenever events or changes in circumstances indicate the carrying value may not be recoverable. The Company performs an annual impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceed the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. In addition, income tax effects from any tax-deductible goodwill carrying amount of the reporting unit should be considered when measuring the goodwill impairment loss, if applicable. The Company has determined that it has a single reporting unit for purposes of performing its goodwill impairment test. As the Company uses the market approach to assess impairment, its common stock price is an important component of the fair value calculation. If the Company’s stock price continues to experience significant price and volume fluctuations, this will impact the fair value of the reporting unit and can lead to potential impairment in future periods. The Company performed its annual impairment test during the second quarter of fiscal year 2020 and determined that its goodwill was not impaired. As of September 26, 2020, the Company had not identified any factors that indicated there was an impairment of its goodwill and determined that no additional impairment analysis was then required.

Intangible Assets.

The following table summarizes the components of gross and net intangible asset balances (in thousands):

September 26, 2020

December 28, 2019

Gross

Carrying

Amount

Accumulated

Amortization

Net

Carrying

Amount

Remaining

Amortization Life

Gross

Carrying

Amount

Accumulated

Amortization

Net

Carrying

Amount

Customer relationships

240

168

4.50 Years

240

156

For the nine months ended September 26, 2020 and September 28, 2019, amortization expense totaled $12 thousand for each period.

The amortization of customer relationships was charged to sales and marketing expense. Future estimated amortization expense (in thousands):

Fiscal Year:
2020 (three months)	$	4
2021		16
2022		16
2023		16
2024		16
Thereafter		4
Total	$	72

Fair Value Measurements

9 Months Ended

Sep. 26, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

5. Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

•

Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities.

•

Level 2: Directly or indirectly observable inputs as of the reporting date through correlation with market data, including quoted prices for similar assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets and liabilities that are valued using models or other pricing methodologies that do not require significant judgment since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by readily observable data from actively quoted markets for substantially the full term of the financial instrument.

•

Level 3: Unobservable inputs that are supported by little or no market activity and reflect the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions.

In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible and considers counterparty credit risk in its assessment of fair value.

The carrying amounts of the Company’s financial assets and liabilities, including cash and cash equivalents, accounts receivable, accounts payable, and accrued expenses as of September 26, 2020 and December 28, 2019, approximate fair value because of the short maturity of these instruments. The carrying amount of the Company’s PPP loan as of September 26, 2020, approximates its fair value based on the specified interest rate.

As of September 26, 2020 and December 28, 2019, financial assets measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy as described above were as follows:

	As of September 26, 2020								As of December 28, 2019
	Fair Value Measurements								Fair Value Measurements
(in thousands)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets:
Money market funds	$	8,746	$	—	$	—	$	8,746	$	10,711	$	—	$	—	$	10,711

The Company’s Level 1 financial assets are money market funds whose fair values are based on quoted market prices. The Company does not have any Level 2 and Level 3 financial assets or liabilities.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

PPP Loan

9 Months Ended

Sep. 26, 2020

Debt Disclosure [Abstract]

PPP Loan

6. PPP Loan

On April 23, 2020, the Company qualified for and received a loan pursuant to the Paycheck Protection Program, a program implemented by the U.S. Small Business Administration under the Coronavirus Aid, Relief, and Economic Security Act, from a qualified lender (the “PPP Lender”), for an aggregate principal amount of approximately $2.5 million (the "PPP Loan"). The PPP Loan bears interest at a fixed rate of 1.0% per annum, with the first six months of interest deferred, has a term of two years, and is unsecured and guaranteed by the U.S. Small Business Administration. The principal amount of the PPP Loan is subject to forgiveness under the Paycheck Protection Program upon the Company’s request to the extent that the PPP Loan proceeds are used to pay expenses permitted by the Paycheck Protection Program, including payroll costs, covered rent and mortgage obligations, and covered utility payments incurred by the Company. On September 22, 2020, the Company submitted the PPP Loan forgiveness application for the entire amount of approximately $2.5 million. The accrued interest is $10 thousand as of September 26, 2020. The Company cannot provide assurance that principal and interest amounts under the PPP Loan will be forgiven. To the extent that all or part of the PPP Loan is not forgiven, the Company will be required to pay interest on the PPP Loan at a rate of 1.0% per annum, and starting in November 2020 principal and interest payments will be required through the maturity date in April 2022. The terms of the PPP Loan provide for customary events of default including, among other things, payment defaults, breach of representations, and insolvency events.

The U.S. Department of the Treasury has announced that it will conduct audits for PPP loans that exceed $2 million. Should we be audited or reviewed by the U.S. Department of the Treasury or the U.S. Small Business Administration as a result of the SBA Loan or filing an application for forgiveness or otherwise and receive an adverse outcome in such an audit, we could be required to return the full amount of the SBA Loan and may potentially be subject to civil and criminal fines and penalties.

Commitments and Contingencies

9 Months Ended

Sep. 26, 2020

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

7. Commitments and Contingencies

COVID-19.

The COVID-19 pandemic has created and may continue to create significant uncertainty in global markets, which has disrupted and harmed, and may continue to disrupt and harm, the Company's business, financial condition, and results of operations. Beginning in the middle of March 2020, the pandemic and responses thereto contributed to a decrease in the demand for our products, primarily due to most hospitals ceasing elective surgical procedures. This impact continued through the third quarter of 2020. The extent of the impact of COVID-19 on the Company's operational and financial performance will depend on certain developments, including but not limited to the duration and spread of the outbreak, duration of local, state and federal issued public health orders, impact on our customers and our sales cycles, impact on our employees and impact on regional and worldwide economies and markets in general, all of which are uncertain and cannot be predicted.

Operating Lease Commitments.

Our operating lease commitments consist of facility and office equipment leases. Operating lease expenses for the nine months ended September 26, 2020 and September 28, 2019 were approximately $1.0 million during each period. The weighted average discount rate used in calculating the present value of lease payments was 5.4%. As of September 26, 2020, the weighted average remaining lease term for our operating leases was 1.4 years.

The following represents maturities of operating lease liabilities as of September 26, 2020 (in thousands):

Fiscal Year	Operating Lease Payments
Remainder of 2020 (3 months)	$	366
2021		1,462
2022		258
2023		—
2024		—
Total lease payments		2,086
Less: Imputed interest		(83	)
Total lease liabilities	$	2,003

Purchase Commitments.

Our purchase commitments consist primarily of non-cancellable purchase commitments with vendors to manufacture certain components and ophthalmic instrumentation. As of September 26, 2020, our future minimum payments through fiscal year 2021 for our purchase commitments were approximately $9.9 million.

Indemnities.

We enter into standard indemnification arrangements in the ordinary course of business. Pursuant to these arrangements, we indemnify, hold harmless, and agree to reimburse the indemnified parties for losses suffered or incurred by the indemnified parties (generally our business partners or customers) in connection with any trade secret, copyright, patent or other intellectual property infringement claim by any third-party with respect to our products. The term of these indemnification agreements is generally perpetual any time after the execution of the agreement. The maximum potential amount of future payments that we could be required to make under these agreements is not determinable. We have never incurred costs to defend lawsuits or settle claims related to these indemnification agreements. As a result, we believe the estimated fair value of these agreements is minimal.

We have entered into indemnification agreements with our directors and officers that may require us to indemnify our directors and officers against liabilities that may arise by reason of their status or service as directors or officers, other than liabilities arising from willful misconduct of a culpable nature. These agreements also require us to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified and to make good faith determination whether or not it is practicable for us to obtain directors and officers insurance. We currently have directors and officers liability insurance.

Legal Proceedings.

From time to time, we may be involved in legal proceedings arising in the ordinary course of business. Although the results of litigation and claims cannot be predicted with certainty, we currently believe that the final outcome of these ordinary course matters will not have a material adverse effect on our business, operating results, financial condition or cash flows. Regardless of the outcome, litigation can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors.

Stockholders' Equity and Stock-Based Compensation

9 Months Ended

Sep. 26, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stockholder' Equity and Stock Based Compensation

8. Stockholders’ Equity and Stock-Based Compensation

Stock-Based Compensation

The Company accounts for stock-based compensation granted to employees and directors, including employees stock option awards, restricted stock and restricted stock units in accordance with ASC 718, “Compensation – Stock Compensation” (“ASC 718”). Accordingly, stock-based compensation cost is measured at grant date, based on the fair value of the award, and is recognized as expense over the employee’s service period. The Company recognizes compensation expense on a ratable basis over the requisite service period of the award.

The Company values options using the Black-Scholes option pricing model. Time-based restricted stock units (“RSUs”) are valued at the grant date fair value of the underlying common shares. Performance-based RSUs without market conditions are valued at grant date fair value of the underlying common shares. Performance-based RSUs granted with market conditions and performance-based stock options with market conditions are valued using the Monte Carlo simulation model. The Black-Scholes option pricing model requires the use of highly subjective and complex assumptions which determine the fair value of stock-based awards, including the option’s expected term and the price volatility of the underlying stock. The Monte Carlo simulation model incorporates assumptions for the holding period, risk-free interest rate, stock price volatility and dividend yield.

2008 Equity Incentive Plan.

The terms of awards granted during the nine months ended September 26, 2020 were consistent with those described in the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 28, 2019.

The following table shows stock-based compensation expenses included in the condensed consolidated statements of operations for the three and nine months ended September 26, 2020 and September 28, 2019:

	Three Months Ended					Nine Months Ended
(in thousands)	September 26, 2020			September 28, 2019		September 26, 2020			September 28, 2019
Cost of revenues	$	46		$	16	$	105		$	45
Research and development		(27	)		—		(34	)		165
Sales and marketing		149			81		322			290
General and administrative		75			61		381			898
	$	243		$	158	$	774		$	1,398

Stock-based compensation expense capitalized to inventory was immaterial for the nine months ended September 26, 2020 and September 28, 2019.

Occasionally, the Company will grant stock-based instruments to non-employees. During the nine months ended September 26, 2020 and September 28, 2019, the amount of stock-based compensation related to non-employee options and RSUs was not material.

As of September 26, 2020, there was $2.6 million of total unrecognized compensation cost, net of expected forfeitures, related to non-vested stock-based compensation arrangements. The cost is expected to be recognized over a weighted average period of 2.3 years.

Summary of Stock Options.

The following table summarizes stock options information during the nine months ended September 26, 2020:

	Number of Shares			Weighted Average Exercise Price Per Share		Aggregate Intrinsic Value (thousands)
Outstanding as of December 28, 2019		1,383,552		$	6.11
Granted		519,450		$	2.13
Exercised		—		$	—
Canceled or forfeited		(225,941	)	$	6.79
Outstanding as of September 26, 2020		1,677,061		$	4.79	$	3

The weighted average grant date fair value of the options granted was $1.06 and $1.75 per share for the nine months ended September 26, 2020 and September 28, 2019, respectively.

The Company uses the Black-Scholes option-pricing model to estimate the fair value of stock-based awards (options) with the following weighted average assumptions:

	Three Months Ended						Nine Months Ended
	September 26, 2020			September 28, 2019			September 26, 2020			September 28, 2019
Average risk free interest rate		0.22	%		1.58	%		0.25	%		1.75	%
Expected life (in years)	4.55 years			4.55 years			4.55 years			4.55 years
Dividend yield		—	%		—	%		—	%		—	%
Average volatility		63	%		48	%		62	%		45	%

Performance stock options granted with market conditions are valued using a Monte Carlo simulation model in combination with a Black-Scholes option pricing model.

Option-pricing models require the input of various subjective assumptions, including the option’s expected life and the price volatility of the underlying stock. The expected stock price volatility is based on analysis of the Company’s stock price history over a period commensurate with the expected term of the options, trading volume of the Company’s stock, look-back volatilities and Company-specific events that affected volatility in a prior period. The expected term of employee stock options represents the weighted average period the stock options are expected to remain outstanding and is based on the history of exercises and cancellations on all past option grants made by the Company, the contractual term, the vesting period and the expected remaining term of the outstanding options. The risk-free interest rate is based on the U.S. Treasury interest rates whose term is consistent with the expected life of the stock options. No dividend yield is included as the Company has not issued any dividends and does not anticipate issuing any dividends in the future.

Information regarding stock options outstanding, vested, expected to vest, and exercisable as of September 26, 2020 is summarized below:

	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (thousands)
Options outstanding		1,677,061	$	4.79		5.46	$	3
Options vested and expected to vest		1,444,890	$	5.02		5.33	$	3
Options exercisable		558,959	$	7.11		4.07	$	—

The aggregate intrinsic value in the table above represents the pre-tax intrinsic value, based on the Company’s closing price as of September 26, 2020, that would have been received by option holders had all option holders exercised their stock options as of that date. This amount changes based on the fair market value of the Company’s common stock. The total intrinsic value of options exercised for the nine months ended September 26, 2020 and September 28, 2019 was approximately $0 thousand each period.

Summary of Restricted Stock Units and Awards

Information regarding the restricted stock units (“RSUs”) activity for the nine months ended September 26, 2020 is summarized below:

	Number of Shares
Outstanding as of December 28, 2019		411,133
Restricted stock units granted		371,877
Restricted stock units released		(125,914	)
Restricted stock units forfeited		(121,535	)
Outstanding as of September 26, 2020		535,561

Income Taxes

9 Months Ended

Sep. 26, 2020

Income Tax Disclosure [Abstract]

Income Taxes

9. Income Taxes

Provision for Income Tax.

The Company calculates its interim tax provision in accordance with the provisions of ASC 740-270, Income Taxes; Interim Reporting. For interim periods, the Company estimates its annual effective income tax rate and applies the estimated rate to the year-to-date income or loss before income taxes. The Company also computes the tax provision or benefit related to items reported separately and recognizes the items net of their related tax effect in the interim periods in which they occur. The Company also recognizes the effect of changes in enacted tax laws or rates in the interim periods in which the changes occur. The Company recorded a provision for income tax of $20 thousand and $22 thousand for the nine months ended September 26, 2020 and September 28, 2019, respectively.

Deferred Income Taxes.

The Company accounts for income taxes in accordance with ASC topic 740, Income Taxes (“ASC 740”), which requires that deferred tax assets and liabilities be recognized using enacted tax rates for the effect of temporary differences between the book and tax bases of recorded assets and liabilities. ASC 740 also requires that deferred tax assets be reduced by a valuation allowance if it is more likely than not that some or all of the deferred tax assets will not be realized. As of the third quarter of fiscal year 2020, based on the Company’s recent history of losses and its forecasted losses, management believes on the more likely than not basis that a full valuation allowance is required. Accordingly, the Company continues to provide a full valuation allowance on its federal and states deferred tax assets.

Uncertain Tax Positions.

The Company accounts for its uncertain tax positions in accordance with ASC 740. As of December 28, 2019, the Company had $1.2 million of unrecognized tax benefits, none of the unrecognized tax benefits would result in a change in the Company’s effective tax rate if recognized in future years.

The Company is not aware of any other uncertain tax positions that could result in significant additional payments, accruals, or other material deviation in this estimate during the fiscal year.

CARES Act.

On March 27, 2020, the “Coronavirus Aid, Relief and Economic Security (CARES) Act” (the “CARES Act”) was signed into law. The CARES Act includes provisions relating to refundable payroll tax credits, deferment of the employer portion of certain payroll taxes, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. These provisions are not expected to have a material effect on the Company’s consolidated financial statements. The Company obtained a PPP Loan. A portion, or all, of the PPP Loan may be forgiven. The Company cannot provide assurance that principal and interest amounts under the PPP Loan will be forgiven. If the PPP Loan is forgiven, the Company may qualify to not include the debt forgiveness income as taxable income. Given the Company has a full valuation allowance, the impact of the PPP Loan is not expected to be material.

The Company is subject to United States federal income tax as well as to income taxes in state jurisdictions. The Company’s federal and state income tax returns are open to examination by tax authorities for three years and three-to-five years, respectively.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Computation of Basic and Diluted Net Loss Per Common Share

9 Months Ended

Sep. 26, 2020

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Loss Per Common Share

10. Computation of Basic and Diluted Net Loss Per Common Share

Basic and diluted net loss per share is based upon the weighted average number of common shares outstanding during the period. Common stock equivalents consist of incremental common shares issuable upon the exercise of stock options, and the release (vesting) of restricted stock units and awards and are calculated under the treasury stock method. Common stock equivalent shares from unexercised stock options, and unvested restricted stock units and awards are excluded from the computation for periods in which we incur a net loss or if the exercise price of such options is greater than the average market price of our common stock for the period as their effect would be anti-dilutive.

For the three months ended September 26, 2020 and September 28, 2019, potential shares from stock options and RSUs totaling 1,392,132 and 1,182,083 shares, respectively, were excluded from the computation of diluted weighted average shares outstanding. For the nine months ended September 26, 2020 and September 28, 2019, potential shares from stock options and RSUs totaling 1,292,871 and 1,144,817 shares, respectively, were excluded from the computation of diluted weighted average shares outstanding.

A reconciliation of the numerator and denominator of basic and diluted net loss per common share is provided as follows:

	Three Months Ended						Nine Months Ended
(in thousands except per share data)	September 26, 2020			September 28, 2019			September 26, 2020			September 28, 2019
Numerator:
Net loss	$	(1,719	)	$	(1,785	)	$	(6,150	)	$	(7,252	)
Denominator:
Weighted average shares of common stock (basic)		13,893			13,768			13,824			13,682

Weighted average shares of common stock (diluted)		13,893			13,768			13,824			13,682
Per share data:
Basic net loss per share	$	(0.12	)	$	(0.13	)	$	(0.44	)	$	(0.53	)
Diluted net loss per share	$	(0.12	)	$	(0.13	)	$	(0.44	)	$	(0.53	)

Business Segments

9 Months Ended

Sep. 26, 2020

Segment Reporting [Abstract]

Business Segments

11. Business Segments

The Company operates in one segment, ophthalmology. The Company develops, manufactures and markets medical devices. Our revenues arise from the sale of consoles, delivery devices, consumables, service, and support activities.

Revenue information shown by product group is as follows:

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Cyclo G6	$	2,776	$	2,962	$	7,812	$	9,419
Retina		4,429		5,788		11,171		16,635
Other(1)		1,598		1,914		5,060		5,631
Total revenues	$	8,803	$	10,664	$	24,043	$	31,685
(1) Includes service contract revenues of $302 and $437 and $929 and $1,041 recognized during the three and nine months ended September 26, 2020 and September 28, 2019, respectively. Other also includes revenues from paid service, royalty, freight and legacy G probes.

Revenue information shown by geographic region, based on the sales destination, is as follows:

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
United States	$	5,269	$	5,833	$	12,881	$	16,362
Europe		1,913		2,112		5,316		7,176
Rest of Americas		599		735		1,221		2,107
Asia/Pacific Rim		1,022		1,984		4,625		6,040
Total revenues	$	8,803	$	10,664	$	24,043	$	31,685

Revenues are attributed to countries based on the location of end customers.

Other than the United States, no individual country accounted for more than 10% of the Company’s revenues during the three and nine months ended September 26, 2020. Other than the United States, no individual country accounted for more than 10% of the Company’s revenues during the three and nine months ended September 28, 2019. The United States accounted for 59.9% and 54.7% of revenues for the three months ended September 26, 2020 and September 28, 2019, respectively. International sales accounted for 40.1% and 45.3% of revenues for the three months ended September 26, 2020 and September 28, 2019, respectively. For the nine months ended September 26, 2020 and September 28, 2019, the United States accounted for 53.6% and 51.6% of revenues, respectively. For the nine months ended September 26, 2020 and September 28, 2019, international sales accounted for 46.4% and 48.4% of revenues, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 26, 2020

Accounting Policies [Abstract]

Financial Statement Presentation

Financial Statement Presentation.

Use of Estimates

Use of Estimates.

Revenue Recognition

Revenue Recognition.

(1)

(2)

(3)

(4)

System Repairs (outside of warranty): Customers will occasionally request repairs from the Company subsequent to the expiration of the standard warranty and outside of a service contract.

(5)

Leases

Leases.

Under the available practical expedient, we account for the lease and non-lease components as a single lease component.

Concentration of Credit Risk

Concentration of Credit Risk.

Taxes Collected from Customers and Remitted to Governmental Authorities

Taxes Collected from Customers and Remitted to Governmental Authorities.

Taxes collected from customers and remitted to governmental authorities are recognized on a net basis in the accompanying condensed consolidated statements of operations.

Shipping and Handling Costs

Shipping and Handling Costs.

Our shipping and handling costs billed to customers are included in revenues and the associated expense is recorded in cost of revenues for all periods presented.

Deferred Revenue

Deferred Revenue.

A reconciliation of the changes in the Company’s deferred revenue balance for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	1,810		$	2,225
Additions to deferral		1,067			1,580
Revenue recognized		(1,516	)		(1,892	)
Deductions from reserves		(3	)		(19	)
Balance, end of period		1,358			1,894
Non-current portion of deferred revenue		286			366
Current portion of deferred revenue	$	1,072		$	1,528

Warranty

Warranty.

A reconciliation of the changes in the Company’s warranty liability for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	536		$	860
Accruals for product warranties		85			219
Cost of warranty claims		(108	)		(232	)
Adjustment to pre-existing warranties		(229	)		(334	)
Balance, end of period	$	284		$	513

Reclassifications

Reclassifications.

Recent Accounting Standards Not Yet Adopted

Recent Accounting Standards Not Yet Adopted.

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 26, 2020

Accounting Policies [Abstract]

Reconciliation of Changes in Deferred Revenue

A reconciliation of the changes in the Company’s deferred revenue balance for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	1,810		$	2,225
Additions to deferral		1,067			1,580
Revenue recognized		(1,516	)		(1,892	)
Deductions from reserves		(3	)		(19	)
Balance, end of period		1,358			1,894
Non-current portion of deferred revenue		286			366
Current portion of deferred revenue	$	1,072		$	1,528

Reconciliation of Changes in Warranty Liability

A reconciliation of the changes in the Company’s warranty liability for the nine months ended September 26, 2020 and September 28, 2019 is as follows:

	Nine Months Ended
	September 26, 2020			September 28, 2019
Balance, beginning of period	$	536		$	860
Accruals for product warranties		85			219
Cost of warranty claims		(108	)		(232	)
Adjustment to pre-existing warranties		(229	)		(334	)
Balance, end of period	$	284		$	513

Inventories (Tables)

9 Months Ended

Sep. 26, 2020

Inventory Disclosure [Abstract]

Components of Inventories

The components of the Company’s inventories as of September 26, 2020 and December 28, 2019 are as follows:

	September 26, 2020		December 28, 2019
Raw materials	$	2,411	$	2,043
Work in process		601		1,111
Finished goods		3,992		5,020
Total inventories	$	7,004	$	8,174

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 26, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Components of Gross and Net Intangible Asset

The following table summarizes the components of gross and net intangible asset balances (in thousands):

September 26, 2020

December 28, 2019

Gross

Carrying

Amount

Accumulated

Amortization

Net

Carrying

Amount

Remaining

Amortization Life

Gross

Carrying

Amount

Accumulated

Amortization

Net

Carrying

Amount

Customer relationships

240

168

4.50 Years

240

156

Future Estimated Amortization Expense

Future estimated amortization expense (in thousands):

Fiscal Year:
2020 (three months)	$	4
2021		16
2022		16
2023		16
2024		16
Thereafter		4
Total	$	72

Fair Value Measurements (Tables)

9 Months Ended

Sep. 26, 2020

Fair Value Disclosures [Abstract]

Financial Assets Measured and Recognized at Fair Value on a Recurring Basis

	As of September 26, 2020								As of December 28, 2019
	Fair Value Measurements								Fair Value Measurements
(in thousands)	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets:
Money market funds	$	8,746	$	—	$	—	$	8,746	$	10,711	$	—	$	—	$	10,711

Commitments and Contingencies (Tables)

9 Months Ended

Sep. 26, 2020

Commitments And Contingencies Disclosure [Abstract]

Schedule of Maturities of Operating Lease Liabilities

The following represents maturities of operating lease liabilities as of September 26, 2020 (in thousands):

Fiscal Year	Operating Lease Payments
Remainder of 2020 (3 months)	$	366
2021		1,462
2022		258
2023		—
2024		—
Total lease payments		2,086
Less: Imputed interest		(83	)
Total lease liabilities	$	2,003

Stockholders' Equity and Stock-Based Compensation (Tables)

9 Months Ended

Sep. 26, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock-Based Compensation Expenses

	Three Months Ended					Nine Months Ended
(in thousands)	September 26, 2020			September 28, 2019		September 26, 2020			September 28, 2019
Cost of revenues	$	46		$	16	$	105		$	45
Research and development		(27	)		—		(34	)		165
Sales and marketing		149			81		322			290
General and administrative		75			61		381			898
	$	243		$	158	$	774		$	1,398

Summary of Stock Options

The following table summarizes stock options information during the nine months ended September 26, 2020:

	Number of Shares			Weighted Average Exercise Price Per Share		Aggregate Intrinsic Value (thousands)
Outstanding as of December 28, 2019		1,383,552		$	6.11
Granted		519,450		$	2.13
Exercised		—		$	—
Canceled or forfeited		(225,941	)	$	6.79
Outstanding as of September 26, 2020		1,677,061		$	4.79	$	3

Weighted Average Assumptions for Fair Value Estimate of Stock-Based Awards (Options)

The Company uses the Black-Scholes option-pricing model to estimate the fair value of stock-based awards (options) with the following weighted average assumptions:

	Three Months Ended						Nine Months Ended
	September 26, 2020			September 28, 2019			September 26, 2020			September 28, 2019
Average risk free interest rate		0.22	%		1.58	%		0.25	%		1.75	%
Expected life (in years)	4.55 years			4.55 years			4.55 years			4.55 years
Dividend yield		—	%		—	%		—	%		—	%
Average volatility		63	%		48	%		62	%		45	%

Summary of Stock Options Outstanding, Vested, Expected to Vest and Exercisable

Information regarding stock options outstanding, vested, expected to vest, and exercisable as of September 26, 2020 is summarized below:

	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)		Aggregate Intrinsic Value (thousands)
Options outstanding		1,677,061	$	4.79		5.46	$	3
Options vested and expected to vest		1,444,890	$	5.02		5.33	$	3
Options exercisable		558,959	$	7.11		4.07	$	—

Restricted Stock Units

Information regarding the restricted stock units (“RSUs”) activity for the nine months ended September 26, 2020 is summarized below:

	Number of Shares
Outstanding as of December 28, 2019		411,133
Restricted stock units granted		371,877
Restricted stock units released		(125,914	)
Restricted stock units forfeited		(121,535	)
Outstanding as of September 26, 2020		535,561

Computation of Basic and Diluted Net Loss Per Common Share (Tables)

9 Months Ended

Sep. 26, 2020

Earnings Per Share [Abstract]

Reconciliation of Numerator and Denominator of Basic and Diluted Net Loss Per Common Share

A reconciliation of the numerator and denominator of basic and diluted net loss per common share is provided as follows:

	Three Months Ended						Nine Months Ended
(in thousands except per share data)	September 26, 2020			September 28, 2019			September 26, 2020			September 28, 2019
Numerator:
Net loss	$	(1,719	)	$	(1,785	)	$	(6,150	)	$	(7,252	)
Denominator:
Weighted average shares of common stock (basic)		13,893			13,768			13,824			13,682

Weighted average shares of common stock (diluted)		13,893			13,768			13,824			13,682
Per share data:
Basic net loss per share	$	(0.12	)	$	(0.13	)	$	(0.44	)	$	(0.53	)
Diluted net loss per share	$	(0.12	)	$	(0.13	)	$	(0.44	)	$	(0.53	)

Business Segments (Tables)

9 Months Ended

Sep. 26, 2020

Segment Reporting [Abstract]

Schedule of Revenue Information by Product

Revenue information shown by product group is as follows:

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
Cyclo G6	$	2,776	$	2,962	$	7,812	$	9,419
Retina		4,429		5,788		11,171		16,635
Other(1)		1,598		1,914		5,060		5,631
Total revenues	$	8,803	$	10,664	$	24,043	$	31,685
(1) Includes service contract revenues of $302 and $437 and $929 and $1,041 recognized during the three and nine months ended September 26, 2020 and September 28, 2019, respectively. Other also includes revenues from paid service, royalty, freight and legacy G probes.

Revenue Information by Geographic Region

Revenue information shown by geographic region, based on the sales destination, is as follows:

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
United States	$	5,269	$	5,833	$	12,881	$	16,362
Europe		1,913		2,112		5,316		7,176
Rest of Americas		599		735		1,221		2,107
Asia/Pacific Rim		1,022		1,984		4,625		6,040
Total revenues	$	8,803	$	10,664	$	24,043	$	31,685

Basis of Presentation - Additional Information (Details) - USD ($)
$ in Thousands

Sep. 26, 2020

Dec. 28, 2019

^[1]

Dec. 26, 2019

Sep. 28, 2019

Dec. 28, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Cash and cash equivalents

$ 11,932

$ 12,653

$ 12,948

$ 21,194

Accumulated deficit

$ 56,765

$ 50,615

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Summary of Significant Accounting Policies - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 26, 2020 Customer	Sep. 28, 2019 Customer	Sep. 26, 2020 USD ($) Customer	Sep. 28, 2019 USD ($) Customer	Dec. 28, 2019 Customer
Disclosure Summary Of Significant Accounting Policies [Line Items]
Service contract warranty period			1 year
Service contract, period to determine nature of sale			60 days
Deferred revenue recognized \| $			$ 1.0	$ 1.2
Products warranty period			2 years
Revenue, Total \| Customer Concentration Risk
Disclosure Summary Of Significant Accounting Policies [Line Items]
Number of customers	0	0	0	0
Accounts Receivable \| Customer Concentration Risk
Disclosure Summary Of Significant Accounting Policies [Line Items]
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases			10.00%		10.00%
Percentage of accounts receivable accounted					11.00%
Accounts Receivable \| Credit Concentration Risk
Disclosure Summary Of Significant Accounting Policies [Line Items]
Number of customers					1
Revenue, Total \| Customer Concentration Risk
Disclosure Summary Of Significant Accounting Policies [Line Items]
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases	10.00%	10.00%	10.00%	10.00%
Royalty Agreements
Disclosure Summary Of Significant Accounting Policies [Line Items]
Number of customers			2

Summary of Significant Accounting Policies - Reconciliation of Changes in Deferred Revenue (Details) - USD ($)
$ in Thousands

9 Months Ended

Sep. 26, 2020

Sep. 28, 2019

Dec. 28, 2019

^[1]

Reconciliation of the changes in the Company's deferred revenue balance

Balance, beginning of period

$ 1,810

$ 2,225

Additions to deferral

1,067

1,580

Revenue recognized

(1,516)

(1,892)

Deductions from reserves

(3)

(19)

Balance, end of period

1,358

1,894

Non-current portion of deferred revenue

286

366

$ 360

Current portion of deferred revenue

$ 1,072

$ 1,528

$ 1,450

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Summary of Significant Accounting Policies - Reconciliation of Changes in Warranty Liability (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Reconciliation of the changes in the Company's warranty liability
Balance, beginning of period	$ 536	$ 860
Accruals for product warranties	85	219
Cost of warranty claims	(108)	(232)
Adjustment to pre-existing warranties	(229)	(334)
Balance, end of period	$ 284	$ 513

Inventories - Components of Inventories (Details) - USD ($)
$ in Thousands

Sep. 26, 2020

Dec. 28, 2019

Inventory Disclosure [Abstract]

Raw materials

$ 2,411

$ 2,043

Work in process

601

1,111

Finished goods

3,992

5,020

Total inventories

$ 7,004

$ 8,174

^[1]

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Goodwill and Intangible Assets - Additional Information (Details) - USD ($)

9 Months Ended

Sep. 26, 2020

Sep. 28, 2019

Dec. 28, 2019

^[1]

Goodwill And Intangible Assets Disclosure [Abstract]

Carrying value of goodwill

$ 533,000

Impairment of goodwill

Amortization expense

$ 12,000

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Goodwill and Intangible Assets - Summary of Components of Gross and Net Intangible Asset (Details) - USD ($)
$ in Thousands

9 Months Ended

Sep. 26, 2020

Dec. 28, 2019

Schedule of Intangible Assets

Net Carrying Amount

$ 72

$ 84

^[1]

Customer relationships

Schedule of Intangible Assets

Gross Carrying Amount

240

Accumulated Amortization

168

156

Net Carrying Amount

$ 72

$ 84

Remaining Amortization Life

4 years 6 months

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Goodwill and Intangible Assets - Future Estimated Amortization Expense (Details) - USD ($)
$ in Thousands

Sep. 26, 2020

Dec. 28, 2019

^[1]

Future estimated amortization expense

$ 4

$ 72

$ 84

[1]	Derived from the audited consolidated financial statements included in the Annual Report on Form 10-K filed with the SEC for the year ended December 28, 2019.

Fair Value Measurements - Financial Assets Measured and Recognized at Fair Value on a Recurring Basis (Details) - Fair Value Measurements Recurring - Money Market Funds - USD ($) $ in Thousands	Sep. 26, 2020	Dec. 28, 2019
Assets:
Assets, Fair Value Measurements	$ 8,746	$ 10,711
Level 1
Assets:
Assets, Fair Value Measurements	$ 8,746	$ 10,711

PPP Loan - Additional Information (Details) - Small Business Administration (SBA Loan) [Member] - PPP Loan [Member] - USD ($) $ in Millions	Sep. 22, 2020	Apr. 23, 2020
Debt Instrument [Line Items]
Aggregate principal amount		$ 2.5
Fixed interest rate		1.00%
Interest rate on outstanding principal amount		1.00%
Payment commencement period		2020-11
Loan maturity date		Apr. 30, 2022
Term of loan		2 years
Loan forgiveness amount	$ 2.5
Accrued Interest	$ 10.0
PPP loans exceed amount		$ 2.0

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Commitments And Contingencies Disclosure [Abstract]
Operating lease, expenses	$ 1.0	$ 1.0
Operating lease, weighted average discount rate	5.40%
Operating lease, weighted average remaining lease term	1 year 4 months 24 days
Future minimum purchase commitment payments	$ 9.9

Commitments and Contingencies - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Thousands	Sep. 26, 2020 USD ($)
Operating Lease Liabilities Payments Due [Abstract]
Remainder of 2020 (3 months)	$ 366
2021	1,462
2022	258
Total lease payments	2,086
Less: Imputed interest	(83)
Total lease liabilities	$ 2,003

Stockholders' Equity and Stock-Based Compensation - Stock-Based Compensation Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 26, 2020	Sep. 28, 2019	Sep. 28, 2019
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 243	$ 158	$ 774	$ 774	$ 1,398	$ 1,398
Cost of revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	46	16		105	45
Research and development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	(27)			(34)	165
Sales and marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	149	81		322	290
General and administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 75	$ 61		$ 381	$ 898

Stockholders' Equity and Stock-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Total unrecognized compensation cost related to non-vested share-based compensation arrangements	$ 2,600
Cost is expected to be recognized over a weighted average period	2 years 3 months 18 days
Weighted-average grant date fair value of the options granted	$ 1.06	$ 1.75
Total intrinsic value of options exercised	$ 0	$ 0

Stockholders' Equity and Stock-Based Compensation - Summary of Stock Options (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 26, 2020 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Outstanding, Number of Shares, Beginning Balance \| shares	1,383,552
Number of Shares, Options Granted \| shares	519,450
Number of Shares, Options Cancelled or forfeited \| shares	(225,941)
Outstanding, Number of Shares, Ending Balance \| shares	1,677,061
Outstanding, Weighted Average Exercise Price Per Share, Beginning Balance \| $ / shares	$ 6.11
Weighted Average Exercise Price Per Share, Options Granted \| $ / shares	2.13
Weighted Average Exercise Price Per Share, Options Cancelled or forfeited \| $ / shares	6.79
Outstanding, Weighted Average Exercise Price Per Share, Ending Balance \| $ / shares	$ 4.79
Aggregate Intrinsic Value, Ending Balance \| $	$ 3

Stockholders' Equity and Stock-Based Compensation - Weighted Average Assumptions for Fair Value Stock-Based Awards (Options) (Details)	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Weighted average assumptions for fair value estimate of stock-based awards (options)
Average risk free interest rate	0.22%	1.58%	0.25%	1.75%
Expected life (in years)	4 years 6 months 18 days	4 years 6 months 18 days	4 years 6 months 18 days	4 years 6 months 18 days
Average volatility	63.00%	48.00%	62.00%	45.00%

Stockholders' Equity and Stock-Based Compensation - Summary of Stock Options Outstanding, Vested, Expected to Vest and Exercisable (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 26, 2020	Dec. 28, 2019
Stock options outstanding, exercisable and expected to vest
Options outstanding, Number of Shares	1,677,061	1,383,552
Options vested and expected to vest, Number of Shares	1,444,890
Options exercisable, Number of Shares	558,959
Options outstanding, Weighted Average Exercise Price	$ 4.79	$ 6.11
Options vested and expected to vest, Weighted Average Exercise Price	5.02
Options exercisable, Weighted Average Exercise Price	$ 7.11
Options outstanding, Weighted Average Remaining Contractual Life (Years)	5 years 5 months 15 days
Options vested and expected to vest, Weighted Average Remaining Contractual Life (Years)	5 years 3 months 29 days
Options exercisable, Weighted Average Remaining Contractual Life (Years)	4 years 25 days
Options outstanding, Aggregate Intrinsic Value	$ 3
Options vested and expected to vest, Aggregate Intrinsic Value	$ 3

Stockholders' Equity and Stock-Based Compensation - Restricted Stock Units (Details) - Restricted Stock Units (RSUs)	9 Months Ended
	Sep. 26, 2020 shares
Restricted stock units
Outstanding, Number of Shares, Beginning Balance	411,133
Number of Shares, Restricted stock granted	371,877
Number of Shares, Restricted stock released	(125,914)
Number of Shares, Restricted stock forfeited	(121,535)
Outstanding, Number of Shares, Ending Balance	535,561

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Dec. 28, 2019
Income Taxes [Line Items]
Provision for income taxes	$ 8,000	$ 7,000	$ 20,000	$ 22,000
Unrecognized tax benefits					$ 1,200,000
Unrecognized tax benefits recognition impact on income tax rate					$ 0
Federal
Income Taxes [Line Items]
Income tax returns examination period			3 years
Minimum \| State Jurisdictions
Income Taxes [Line Items]
Income tax returns examination period			3 years
Maximum \| State Jurisdictions
Income Taxes [Line Items]
Income tax returns examination period			5 years

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Computation of Basic and Diluted Net Loss Per Common Share - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Stock options and RSUs
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Shares that were excluded from the computation of diluted weighted average shares outstanding	1,392,132	1,182,083	1,292,871	1,144,817

Computation of Basic and Diluted Net Loss Per Common Share - Reconciliation of Numerator and Denominator of Basic and Diluted Net Loss Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 26, 2020	Sep. 26, 2020	Sep. 28, 2019	Sep. 28, 2019	Sep. 26, 2020	Sep. 26, 2020	Sep. 28, 2019	Sep. 28, 2019
Numerator:
Net loss	$ (1,719)	$ (1,719)	$ (1,785)	$ (1,785)	$ (6,150)	$ (6,150)	$ (7,252)	$ (7,252)
Denominator:
Weighted average shares of common stock (basic)	13,893			13,768	13,824	13,824	13,682	13,682
Weighted average shares of common stock (diluted)	13,893			13,768	13,824	13,824	13,682	13,682
Per share data:
Basic net loss per share	$ (0.12)			$ (0.13)	$ (0.44)	$ (0.44)	$ (0.53)	$ (0.53)
Diluted net loss per share	$ (0.12)			$ (0.13)	$ (0.44)	$ (0.44)	$ (0.53)	$ (0.53)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Business Segments - Additional Information (Details) - Segment	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Segment Reporting Information [Line Items]
Number of operating segments			1
Geographic Concentration Risk \| Revenue, Total
Segment Reporting Information [Line Items]
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases	10.00%	10.00%	10.00%	10.00%
United States \| Geographic Concentration Risk \| Revenue, Total
Segment Reporting Information [Line Items]
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases	59.90%	54.70%	53.60%	51.60%
Other Than United States \| Geographic Concentration Risk \| Revenue, Total
Segment Reporting Information [Line Items]
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases	40.10%	45.30%	46.40%	48.40%

Business Segments - Schedule of Revenue Information by Product (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 26, 2020

Sep. 28, 2019

Sep. 26, 2020

Sep. 28, 2019

Entity Wide Information Revenue From External Customer [Line Items]

Total revenues

$ 8,803

$ 10,664

$ 24,043

$ 31,685

Cyclo G6

Entity Wide Information Revenue From External Customer [Line Items]

Total revenues

2,776

2,962

7,812

9,419

Retina

Entity Wide Information Revenue From External Customer [Line Items]

Total revenues

4,429

5,788

11,171

16,635

Other

Entity Wide Information Revenue From External Customer [Line Items]

Total revenues

^[1]

$ 1,598

$ 1,914

$ 5,060

$ 5,631

[1]	Includes service contract revenues of $302 and $437 and $929 and $1,041 recognized during the three and nine months ended September 26, 2020 and September 28, 2019, respectively. Other also includes revenues from paid service, royalty, freight and legacy G probes.

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Business Segments - Schedule of Revenue Information by Product (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Entity Wide Information Revenue From External Customer [Line Items]
Total revenues	$ 8,803	$ 10,664	$ 24,043	$ 31,685
Service Contract Revenues
Entity Wide Information Revenue From External Customer [Line Items]
Total revenues	$ 302	$ 437	$ 929	$ 1,041

- Definition

+ References

+ Details

Business Segments - Revenue Information by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Revenues From External Customers And Long Lived Assets [Line Items]
Total revenues	$ 8,803	$ 10,664	$ 24,043	$ 31,685
United States
Revenues From External Customers And Long Lived Assets [Line Items]
Total revenues	5,269	5,833	12,881	16,362
Europe
Revenues From External Customers And Long Lived Assets [Line Items]
Total revenues	1,913	2,112	5,316	7,176
Rest of Americas
Revenues From External Customers And Long Lived Assets [Line Items]
Total revenues	599	735	1,221	2,107
Asia/Pacific Rim
Revenues From External Customers And Long Lived Assets [Line Items]
Total revenues	$ 1,022	$ 1,984	$ 4,625	$ 6,040

- Definition

+ References

+ Details