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Accrued Warranty
12 Months Ended
Dec. 28, 2024
Guarantees and Product Warranties [Abstract]  
Accrued Warranty

9. Accrued Warranty

 

The Company warrants its products against defect for 12 months, however, for certain products a customer may purchase an extended warranty. A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the period when product is shipped and revenue is recognized and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for fiscal years ended 2024 and 2023 are as follows:

 

   December 28, 2024   December 30, 2023 
   Fiscal Year Ended
   December 28, 2024   December 30, 2023 
Beginning balance  $2,160,000   $1,966,000 
Additions   1,874,000    802,000 
Claim and reversals   (1,477,000)   (608,000)
Ending Balance  $2,557,000   $2,160,000