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LEASES (Tables)

3 Months Ended

Apr. 01, 2023

Leases [Abstract]

SCHEDULE OF LEASE EXPENSE

The components of lease expense were as follows:

 SCHEDULE OF LEASE EXPENSE 

		Three months ended				Three months ended
		April 1, 2023				March 26, 2022
Operating lease cost		$	214,563			$	249,503

SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE

At April 1, 2023, the Company’s future lease payments under non-cancellable leases were as follows:

 SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE  

2023 (excluding the three months ended April 1, 2023)		$	729,950
2024			891,292
2025			638,256
2026			604,000
2027			604,000
Thereafter			201,333
Total future lease payments			3,668,831
Less imputed interest			(500,016	)
Total		$	3,168,815

SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS

The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheet at April 1, 2023 were as follows:

SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS   

		April 1, 2023
Operating lease liabilities–current		$	790,567
Operating lease liabilities–noncurrent			2,378,248
Total lease liabilities		$	3,168,815

SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES

Supplemental cash flow information related to leases was as follows:

 SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES  

		Three months ended
		April 1, 2023
Cash paid for amounts included in the measurement of operating lease liabilities		$	248,254

Other information related to leases was as follows:

		April 1, 2023
Weighted Average Discount Rate–Operating Leases			5.97	%
Weighted Average Remaining Lease Term–Operating Leases (in years)			4.48

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- Definition

Schedule of Operating Lease Payments Recognized in Consolidated Balance Sheets [Table Text Block]

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- Definition

Schedule of supplemental information related to leases [Table Text Block]

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-4

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-6

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