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CONTRACT ASSETS AND LIABILITIES (Tables) | 6 Months Ended
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Jul. 01, 2023
Contract Assets And Liabilities |
SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY | Net contract assets (liabilities) consisted of the following: SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY
|  | July 1, 2023 |  |  | December 31, 2022 |  |  | $ Change |  |  | % Change |
Contract assets —current |  | $ | 4,108,406 |  |  | $ | 4,068,364 |  |  | $ | 40,042 |  |  |  | 1 | %
Contract liabilities—current |  |  | (554,967 | ) |  |  | (930,500 | ) |  |  | 375,533 |  |  |  | (40 | )%
Contract liabilities—noncurrent |  |  | (6,224 | ) |  |  | (6,190 | ) |  |  | (34 | ) |  |  | 1 | %
Net contract assets |  | $ | 3,547,215 |  |  | $ | 3,131,674 |  |  | $ | 415,541 |  |  |  | 13 | %
SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATION | The Company’s revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows: SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATION
|  | Three months ended |  |  | Three months ended |  |  | Six months ended |  |  | Six months ended |
|  | July 1, 2023 |  |  | June 25, 2022 |  |  | July 1, 2023 |  |  | June 25, 2022 |
Point in time |  |  | 31 | % |  |  | 17 | % |  |  | 28 | % |  |  | 18 | %
Over time |  |  | 69 | % |  |  | 83 | % |  |  | 72 | % |  |  | 82 | %
Performance obligation percentage |  |  |  | % |  |  |  | % |  |  |  | % |  |  |  | %

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(1) -SubTopic 10 -Topic 606 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 + Details
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