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ACCRUED WARRANTY
3 Months Ended
Mar. 28, 2026
Guarantees and Product Warranties [Abstract]  
ACCRUED WARRANTY

10. ACCRUED WARRANTY

 

The Company typically warrants its products against defect for 12 to 18 months, however, for certain products a customer may purchase an extended warranty. A provision for estimated future costs and estimated returns for credit relating to such warranty is recorded in the period when product is shipped and revenue is recognized and is updated as additional information becomes available. The Company’s estimate of future costs to satisfy warranty obligations is based primarily on historical warranty expense experienced and a provision for potential future product failures. Changes in the accrued warranty for the three months ended March 28, 2026 were as follows:

 

      
Balance, December 27, 2025  $1,165,000 
Additions   10,000 
Claims   (1,134,000)
Balance, March 28, 2026  $41,000