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FAIR VALUE MEASUREMENTS (Tables) | 9 Months Ended
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Sep. 24, 2022
Fair Value Disclosures [Abstract] |
SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS | The following table details the fair value measurements of the Company’s financial assets: SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  |  |  |  | Fair Value Measurement at September 24, 2022 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash and cash equivalents |  | $ | 9,625,414 |  |  | $ | 9,625,414 |  |  | $ | — |  |  | $ | — |
U.S. government securities |  |  | 2,384,300 |  |  |  | — |  |  |  | 2,384,300 |  |  |  | — |
Corporate debt |  |  | 1,501,160 |  |  |  | — |  |  |  | 1,501,160 |  |  |  | — |
Certificates of deposit |  |  | 1,492,135 |  |  |  | 1,492,135 |  |  |  | — |  |  |  | — |
Equity investments |  |  | 7,612,065 |  |  |  | 212,616 |  |  |  | — |  |  |  | 7,399,449 |
Financial instruments, owned, at fair value |  | $ | 22,615,074 |  |  | $ | 11,330,165 |  |  | $ | 3,885,460 |  |  | $ | 7,399,449 |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
|  |  |  |  | Fair Value Measurement at December 25, 2021 Using: |
|  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash and cash equivalents |  | $ | 26,787,931 |  |  | $ | 26,787,931 |  |  | $ | — |  |  | $ | — |
U.S. government securities |  |  | 1,000,650 |  |  |  | — |  |  |  | 1,000,650 |  |  |  | — |
Corporate debt |  |  | 1,506,885 |  |  |  | — |  |  |  | 1,506,885 |  |  |  | — |
Equity investments |  |  | 4,912,022 |  |  |  | 296,173 |  |  |  | — |  |  |  | 4,615,849 |
Financial instruments, owned, at fair value |  | $ | 34,207,488 |  |  | $ | 27,084,104 |  |  | $ | 2,507,535 |  |  | $ | 4,615,849 |
SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS | Transfers between levels of the fair value hierarchy are reported at the beginning of the reporting period in which they occur. Changes in Level 3 investments were as follows: SCHEDULE OF FAIR VALUE, LIABILITIES MEASURED ON RECURRING BASIS
|  | December 25, 2021 |  |  | Unrealized gains |  |  | Unrealized losses |  |  | Purchases, issuances and settlements |  |  | September 24, 2022 |
Equity investments |  | $ | 4,615,849 |  |  | $ | 4,700,000 |  |  | $ | (2,416,398 | ) |  | $ | 499,998 |  |  | $ | 7,399,449 |

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI https://asc.fasb.org/extlink&oid=126976982&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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