JanOne Inc. Annual report pursuant to Section 13 and 15(d)

Accrued Expenses

12 Months Ended

Jan. 03, 2015

Accrued expenses as of January 3, 2015, and December 28, 2013, consist of the following:



	January 3, 2015		December 28, 2013
			(as restated)
Sales tax estimate, including interest (California)	$	3,922	$	2,683
Compensation and benefits	1,322		1,317
Accrued rebate and incentive checks	381		461
Accrued rent	304		603
Warranty	30		34
Accrued payables	306		437
Current portion of deferred gain on sale-leaseback of building	—		365
Deferred revenue	276		346
Other	677		725
	$	7,218	$	6,971