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LEASES | 9 Months Ended
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Sep. 27, 2025
Leases |
LEASES | 11. LEASES The Company enters into operating leases primarily for: real estate, including for manufacturing, engineering, research, administration and sales facilities, and information technology (“IT”) equipment. At September 27, 2025 and December 28, 2024, the Company did not have any finance leases. Approximately all of its future lease commitments, and related lease liability, relate to the Company’s real estate leases. Some of the Company’s leases include options to extend or terminate the lease. The components of lease expense were as follows: SCHEDULE OF LEASE EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 27, 2025 |  |  | September 28, 2024 |  |  | September 27, 2025 |  |  | September 28, 2024 |
Operating lease cost |  | $ | 226,461 |  |  | $ | 218,348 |  |  | $ | 668,858 |  |  | $ | 651,718 |
At September 27, 2025, the Company’s future lease payments under non-cancellable leases were as follows: SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASE
2025 (excluding the nine months ended September 27, 2025) |  | $ | 225,099 |
2026 |  |  | 897,570 |
2027 |  |  | 834,215 |
2028 |  |  | 242,573 |
2029 |  |  | — |
Total future lease payments |  |  | 2,199,457 |
Less effects of discounting |  |  | (193,534 | )
Total |  | $ | 2,005,923 |
The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheet at September 27, 2025 were as follows: SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS
|  | September 27, 2025 |
Operating lease liabilities–current |  | $ | 775,814 |
Operating lease liabilities–noncurrent |  |  | 1,230,109 |
Total lease liabilities |  | $ | 2,005,923 |
Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES
|  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 27, 2025 |  |  | September 28, 2024 |
Cash paid for amounts included in the measurement of operating lease liabilities |  | $ | 668,636 |  |  | $ | 649,276 |
Other information related to leases was as follows:
|  | September 27, 2025 |  |  | September 28, 2024 |
Weighted Average Discount Rate–Operating Leases |  |  | 6.52 | % |  |  | 6.80 | %
Weighted Average Remaining Lease Term–Operating Leases (in years) |  |  | 2.48 |  |  |  | 3.38 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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