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LEASES | 3 Months Ended
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Mar. 28, 2026
Leases |
LEASES | 13. 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 March 28, 2026 and December 27, 2025, 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 |
|  | March 28, 2026 |  |  | March 29, 2025 |
Operating lease cost |  | $ | 184,402 |  |  | $ | 216,147 |
At March 28, 2026, the Company’s future lease payments under non-cancellable leases were as follows: SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASES
2026 (excluding the three months ended March 28, 2026) |  | $ | 549,933 |
2027 |  |  | 669,255 |
2028 |  |  | 201,333 |
2029 |  |  |  |
2030 |  |  |  |
Total future lease payments |  |  | 1,420,521 |
Less effects of discounting |  |  | (97,791 | )
Total |  | $ | 1,322,730 |
The Company’s lease liabilities recognized in the Company’s condensed consolidated balance sheet at March 28, 2026 were as follows: SCHEDULE OF OPERATING LEASE PAYMENTS RECOGNIZED IN CONSOLIDATED BALANCE SHEETS
|  | March 28, 2026 |
Operating lease liabilities–current |  | $ | 661,355 |
Operating lease liabilities–noncurrent |  |  | 661,375 |
Total lease liabilities |  | $ | 1,322,730 |
Supplemental cash flow information related to leases was as follows: SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES
|  | Three months ended |  |  | Three months ended |
|  | March 28, 2026 |  |  | March 29, 2025 |
Cash paid for amounts included in the measurement of operating lease liabilities |  | $ | 182,677 |  |  | $ | 215,549 |
Other information related to leases was as follows:
|  | March 28, 2026 |  |  | March 29, 2025 |
Weighted Average Discount Rate–Operating Leases |  |  | 6.77 | % |  |  | 6.80 | %
Weighted Average Remaining Lease Term–Operating Leases (in years) |  |  | 1.99 |  |  |  | 2.96 |

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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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