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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 27, 2025

Equity [Abstract]

SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY

Restricted stock activity for the nine month period ended September 27, 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			3,197,864				1.75				5,596,262				-
Forfeited			(1,163,113	)			1.62				(1,884,243	)			-
Vested			(687,244	)			1.53				(1,051,483	)			-
Non-vested at September 27, 2025			6,181,118			$	1.36			$	8,417,927			$	14,092,949
Expected to vest			6,050,629

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 nine months ended September 27, 2025 and September 28, 2024 (no tax benefits were recognized):

 SCHEDULE OF STOCK-BASED COMPENSATION 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
Cost of product revenues		$	164,502			$	368,312			$	390,508			$	857,236
Research and development			160,647				308,792				402,712				569,701
Selling, general and administrative			780,599				535,842				1,834,637				1,197,355
Total		$	1,105,748			$	1,212,946			$	2,627,857			$	2,624,292

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS

 SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS

		Three Months Ended				Nine Months Ended
		September 27, 2025				September 27, 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 September 27, 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 September 27, 2025			591,366			$	1.76			$	307,510
Options exercisable as of September 27, 2025			73,921			$	1.76			$	38,439

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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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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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