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CONTRACT ASSETS AND LIABILITIES (Tables)

9 Months Ended

Sep. 28, 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

		September 28, 2024				December 30, 2023				$ Change				% Change
Contract assets and unbilled receivables —current		$	8,274,538			$	3,409,809			$	4,864,729				143	%
Contract liabilities and billings in excess of revenues earned			(268,468	)			(916,826	)			648,358				(71	)%
Contract liabilities—noncurrent			—				(23,198	)			23,198				(100	)%
Net contract assets		$	8,006,070			$	2,469,785			$	5,536,285				224	%

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				Nine months ended				Nine months ended
		September 28, 2024				September 30, 2023				September 28, 2024				September 30, 2023
Point in time			11	%			24	%			16	%			27	%
Over time			89	%			76	%			84	%			73	%
Performance obligation percentage			89	%			76	%			84	%			73	%

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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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