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CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)
 9 Months Ended
Sep. 30, 2023
Sep. 24, 2022
OPERATING ACTIVITIES:    
Net Income $ 30,461,300 $ 29,248,300
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 578,900 409,500
Provisions for credit losses (4,600) (46,600)
Compensation expense related to stock options 1,451,000 1,203,800
Deferred income taxes 148,400 (214,700)
Operating lease right of use asset amortization 206,000 185,700
Tax benefits on exercised stock options 839,000 429,500
Change in operating assets and liabilities:    
Receivables (265,400) (530,200)
Principal collections on lease receivables 485,200 2,819,200
Income tax receivable/payable (281,500) 194,600
Inventories 479,700 (312,700)
Prepaid expenses 215,300 2,500
Other assets (38,000) 2,000
Accounts payable (427,100) (189,100)
Accrued and other liabilities 1,021,600 1,395,000
Rents received in advance and security deposits (254,600) (556,200)
Deferred revenue 616,200 164,700
Net cash provided by operating activities 35,231,400 34,205,300
INVESTING ACTIVITIES:    
Purchase of property and equipment (284,700) (70,000)
Reacquired franchise rights   (3,540,000)
Net cash used for investing activities (284,700) (3,610,000)
FINANCING ACTIVITIES:    
Proceeds from borrowings on line of credit/term loan   33,700,000
Payments on line of credit/term loan   (3,700,000)
Payments on notes payable (3,187,500) (3,187,500)
Repurchases of common stock   (48,281,200)
Proceeds from exercises of stock options 3,154,200 2,937,100
Dividends paid (7,997,900) (6,459,700)
Net cash used for financing activities (8,031,200) (24,991,300)
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH 26,915,500 5,604,000
Cash, cash equivalents and restricted cash, beginning of period 13,680,600 11,437,000
Cash, cash equivalents and restricted cash, end of period $ 40,596,100 $ 17,041,000