Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock	Additional Paid in Capital	Treasury Stock	Accumulated Deficit	Accumulated Comprehensive Loss	Total
Balance, beginning of year at Jan. 02, 2021	$ 2	$ 77,979	$ (1,283)	$ (70,190)	$ (1,388)	$ 5,120
Balance, beginning of year (in shares) at Jan. 02, 2021	2,132,275
Increase (Decrease) in Shareholders' Equity
Issuance of common stock upon vesting of restricted shares (in shares)	349
Issuance of common stock upon exercise of stock options		9				9
Issuance of common stock upon exercise of stock options (in shares)	985
Stock-based compensation, net of forfeitures		(7)				(7)
Net income for the period				260		260
Changes in foreign currency translation adjustments					(39)	(39)
Balance, end of year at Apr. 03, 2021	$ 2	77,981	(1,283)	(69,930)	(1,427)	5,343
Balance, end of year (in shares) at Apr. 03, 2021	2,133,609
Balance, beginning of year at Jan. 01, 2022	$ 2	78,370	(1,283)	(73,088)	(1,426)	2,575
Balance, beginning of year (in shares) at Jan. 01, 2022	2,164,708
Increase (Decrease) in Shareholders' Equity
Issuance of common stock upon vesting of restricted shares (in shares)	83
Stock-based compensation, net of forfeitures		32				32
Net income for the period				(3,915)		(3,915)
Changes in foreign currency translation adjustments					27	27
Balance, end of year at Apr. 02, 2022	$ 2	$ 78,402	$ (1,283)	$ (77,003)	$ (1,399)	$ (1,281)
Balance, end of year (in shares) at Apr. 02, 2022	2,164,791

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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- 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.

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Summer Infant, Inc. 10-Q