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STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)

3 Months Ended

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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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 for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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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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