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CONTRACT ASSETS AND LIABILITIES (Tables)

6 Months Ended

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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- References

No definition available.

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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

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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

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