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LEASES

9 Months Ended

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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- References

No definition available.

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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

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