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CONTRACT ASSETS AND LIABILITIES (Tables)

3 Months Ended

Mar. 30, 2024

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

		March 30, 2024				December 30, 2023				$ Change				% Change
Contract assets and unbilled receivables —current		$	5,687,165			$	3,409,809			$	2,277,356				67	%
Contract liabilities and billings in excess of revenues earned			(886,432	)			(916,826	)			30,394				(3	)%
Contract liabilities—noncurrent			(10,080	)			(23,198	)			13,118				(57	)%
Net contract assets		$	4,790,653			$	2,469,785			$	2,320,868				94	%

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
		March 30, 2024				April 1, 2023
Point in time			26	%			26	%
Over time			74	%			74	%
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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