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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 28, 2025

Equity [Abstract]

SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

Restricted stock activity for the six month period ended June 28, 2025 was as follows:

 SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

		Shares				Weighted Average Grant Fair Value				Fair Value				Intrinsic Value
Non-vested at December 28, 2024			4,833,611			$	1.19			$	5,757,391			$	6,718,720
Granted			2,797,864				1.37			$	3,833,074				-
Forfeited			(639,376	)			1.89			$	(1,208,421	)			-
Vested			(577,845	)			1.61			$	(930,330	)			-
Non-vested at June 28, 2025			6,414,254			$	1.16			$	7,451,714			$	9,942,094
Expected to vest			6,414,254

SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock and stock options awards for the three and six months ended June 28, 2025 and June 29, 2024 (no tax benefits were recognized):

 SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE

		Three Months Ended				Three Months Ended				Six Months Ended				Six Months Ended
		June 28, 2025				June 29, 2024				June 28, 2025				June 29, 2024
Cost of product revenues		$	86,569			$	268,318			$	226,006			$	488,924
Research and development			124,345				117,086				242,065				260,909
Selling, general and administrative			536,803				291,014				1,054,038				661,513
Total		$	747,717			$	676,418			$	1,522,109			$	1,411,346

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS

 SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS

		Three Months Ended				Six months ended
		June 28, 2025				June 28, 2025
Average risk-free interest rate			4.54	%			4.54	%
Expected dividend yield			None				None
Expected life (average, in years)			8.00				8.00
Expected volatility			85	%			85	%
Weighted average exercise price		$	1.76			$	1.76
Weighted average fair value		$	1.16			$	1.16

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of stock option activity for the period ended June 28, 2025 is as follows:

 SCHEDULE OF STOCK OPTION ACTIVITY

		Number of Options				Weighted Average Exercise Price				Intrinsic Value
Outstanding as of December 28, 2024			—			$	—			$	—
Granted			591,366			$	1.76
Outstanding as of June 28, 2025			591,366			$	1.76			$	—
Options exercisable as of December 28, 2024			—			$	—			$	—
Options exercisable as of June 28, 2025			591,366			$	1.76			$	—

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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-Topic 718
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-Section 50
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Tabular disclosure of the changes in outstanding nonvested restricted stock units.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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