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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
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Mar. 28, 2026
Equity [Abstract] |
SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY | Restricted stock activity for the three-month period ended March 28, 2026 was as follows: SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY
|  | Shares |  |  | Weighted Average Grant-Date Fair Value |  |  | Grant-Date Fair Value |
Non-vested at December 27, 2025 |  |  | 5,339,847 |  |  | $ | 1.41 |  |  | $ | 7,551,683 |
Granted |  |  | 1,320,773 |  |  |  | 2.45 |  |  | $ | 3,234,760 |
Forfeited |  |  | (55,950 | ) |  |  | (1.28 | ) |  | $ | (71,763 | )
Vested |  |  | — |  |  |  | — |  |  | $ | — |
Non-vested at March 28, 2026 |  |  | 6,604,670 |  |  | $ | 1.62 |  |  | $ | 10,714,680 |
Expected to vest |  |  | 6,604,670 |  |  | $ | 1.62 |  |  | $ | 10,714,680 |
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 months ended March 28, 2026 and March 29, 2025 (no tax benefits were recognized): SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE
|  | Three Months Ended |  |  | Three Months Ended |
|  | March 28, 2026 |  |  | March 29, 2025 |
Cost of product revenues |  | $ | 50,008 |  |  | $ | 139,437 |
Research and development |  |  | 137,346 |  |  |  | 117,720 |
Selling, general and administrative |  |  | 307,974 |  |  |  | 517,235 |
Total |  | $ | 495,328 |  |  | $ | 774,392 |
SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE OF ASSUMPTIONS | The fair value of this options award was estimated using the Black-Scholes model using the following assumptions and had the following fair values: SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE OF ASSUMPTIONS
|  | Three Months Ended |
|  | March 28, 2026 |
Average risk-free interest rate |  |  | 4.00 | %
Expected dividend yield |  |  | None |
Expected life (average, in years) |  |  | 8.00 |
Expected volatility |  |  | 90.00 | %
Weighted average exercise price |  | $ | 3.21 |
Weighted average fair value |  | $ | 2.07 |
SUMMARY OF STOCK OPTION ACTIVITY | A summary of stock option activity for the period ended March 28, 2026 is as follows: SUMMARY OF STOCK OPTION ACTIVITY
|  | Number of Options |  |  | Weighted Average Exercise Price |  |  | Intrinsic Value |
Outstanding as of December 27, 2025 |  |  | 591,366 |  |  | $ | 1.76 |  |  | $ | 366,647 |
Granted |  |  | 724,638 |  |  | $ | 3.21 |  |  |  | — |
Outstanding as of March 28, 2026 |  |  | 1,316,004 |  |  | $ | 2.56 |  |  | $ | — |
Options exercisable as of March 28, 2026 |  |  | 230,092 |  |  | $ | 2.05 |  |  | $ | — |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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