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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Apr. 01, 2023

Equity [Abstract]

SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

Restricted stock activity for the three month period ended April 1, 2023 was as follows:

SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY 

		Shares				Weighted Average Grant Fair Value
Balance, December 31, 2022			1,965,901			$	2.22
Granted			200,294				1.31
Forfeited			(617,750	)			3.20
Vested			(17,500	)			1.26
Balance, April 1, 2023			1,530,945			$	1.72

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the three months ended April 1, 2023 and March 26, 2022 (no tax benefits were recognized):

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE 

		Three Months Ended				Three Months Ended
		April 1, 2023				March 26, 2022
Cost of product revenues		$	26,218			$	66,668
Research and development			16,874				147,379
Selling, general and administrative			151,098				442,026
Total		$	194,190			$	656,073

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- References

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- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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- Definition

Tabular disclosure of the changes in outstanding nonvested restricted stock units.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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