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CONTRACT ASSETS AND LIABILITIES (Tables)

6 Months Ended

Jun. 29, 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

		June 29, 2024				December 30, 2023				$ Change				% Change
Contract assets and unbilled receivables —current		$	6,523,002			$	3,409,809			$	3,113,193				91	%
Contract liabilities and billings in excess of revenues earned			(198,291	)			(916,826	)			718,535				(78	)%
Contract liabilities—noncurrent			(3,920	)			(23,198	)			19,278				(83	)%
Net contract assets		$	6,320,791			$	2,469,785			$	3,851,006				156	%

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
		June 29, 2024				July 1, 2023				June 29, 2024				July 1, 2023
Point in time			13	%			31	%			19	%			28	%
Over time			87	%			69	%			81	%			72	%
Performance obligation percentage			87	%			69	%			81	%			72	%

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- References

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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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