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FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 28, 2026

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:

SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS 

		Total				Level 1				Level 2				Level 3
						Fair Value Measurement at March 28, 2026 Using:
		Total				Level 1				Level 2				Level 3
Money market fund holdings in cash equivalents		$	24,777,168				24,777,168				—				—
Certificates of deposit			500,000				—				500,000				—
Equity Investments			11,483,530				2,333,530				—				9,150,000
Other receivable			4,859,350				—				—				4,859,350
Financial instruments, owned, at fair value		$	41,620,048				27,110,698				500,000				14,009,350

 

		Total				Level 1				Level 2				Level 3
						Fair Value Measurement at December 27, 2025 Using:
		Total				Level 1				Level 2				Level 3
Money market fund holdings included in cash equivalents		$	24,746,957			$	24,746,957			$	—			$	—
Certificates of deposit			500,000				—				500,000				—
Equity Investments			10,129,063				1,229,063				—				8,900,000
Other receivable			5,057,974				—				—				5,057,974
Financial instruments, owned, at fair value		$	40,433,994			$	25,976,020			$	500,000			$	13,957,974

 

SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE

The following table summarizes the changes in financial assets measured at fair value on a recurring basis and categorized as Level 3 under the fair value hierarchy for the three months ended March 28, 2026:

SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE 

		Total				Equity Investments				Other Receivable
Beginning balance		$	13,957,974			$	8,900,000			$	5,057,974
Gain (loss) from changes in fair value			51,376				250,000				(198,624	)
Ending balance		$	14,009,350			$	9,150,000			$	4,859,350

SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES

SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES 

		Amortized Cost								Unrealized Gain								Fair Value
		2026				2025				2026				2025				2026				2025
Certificates of deposit		$	500,000			$	-			$	—			$	—			$	500,000			$	500,000

SCHEDULE OF EQUITY INVESTMENTS

The Company’s equity investments consisted of the following at March 28, 2026 and December 27, 2025:

SCHEDULE OF EQUITY INVESTMENTS 

		March 28, 2026				December 27, 2025
Equity investments – measurement alternative		$	3,406,007			$	2,230,371
Equity investments – equity-method accounting, at fair value			9,150,000				8,900,000
Equity investments – at fair value			2,333,530				1,229,063
Equity investments		$	14,889,537			$	12,359,434

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