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FINANCIAL INSTRUMENTS (Tables)
9 Months Ended
Sep. 27, 2025
Investments, All Other Investments [Abstract]  
SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS

The following table details the recurring fair value measurements of the Company’s financial assets:

 

   Total   Level 1   Level 2   Level 3 
       Fair Value Measurement at September 27, 2025: 
   Total   Level 1   Level 2   Level 3 
Cash equivalents  $246,000   $246,000   $   $ 
Certificates of deposit   500,000        500,000     
Equity Investments   725,694    725,694         
Financial assets  $1,471,694   $971,694   $500,000   $ 

 

   Total   Level 1   Level 2   Level 3 
       Fair Value Measurement at December 28, 2024: 
   Total   Level 1   Level 2   Level 3 
Cash equivalents  $12,438,130   $11,592,842   $845,288   $ 
U.S. Government and agency backed securities   17,436,195    1,995,520    15,440,675     
Certificates of deposit   4,483,463        4,483,463     
Equity Investments   699,176    699,176         
Financial assets  $35,056,964   $14,287,538   $20,769,426   $ 
SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES

 

   Amortized Cost   Unrealized (Loss) Gain   Fair Value 
   2025   2024   2025   2024   2025   2024 
U.S. Government and agency backed securities  $   $17,243,599   $   $192,596   $   $17,436,195 
Certificates of deposit   500,000    4,480,096        3,367    500,000    4,483,463 
Total     $500,000   $21,723,695   $   $195,963   $500,000   $21,919,658 
SCHEDULE OF CONTRACTUAL MATURITY OF MARKETABLE DEBT SECURITIES

The contractual maturity of the Company’s marketable debt securities is as follows at September 27, 2025:

 

   Less than
One year
   One to
Five years
   Total 
Certificates of deposit  $500,000   $   $500,000