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Income Taxes (Tables) | 12 Months Ended
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Dec. 30, 2023
Income Tax Disclosure [Abstract] |
Schedule of Benefit of Income Taxes | For fiscal years ended December 30, 2023, and December 31, 2022, the Company recorded an income tax benefit from continuing operations of approximately $429,000 and an income tax benefit of $6.6 million, respectively, and an income tax provision from discontinued operations of approximately $971,000 and $2.1 million, respectively, which consisted of the following (in $000’s):
| Fiscal Years Ended
| December 30, 2023 |  | December 31, 2022
Current tax expense: |  |  |
State | $ | — |  |  | $ | 32 |
Federal | 97 |  |  | 45 |
Current tax expense | 97 |  |  | 77 |
Deferred tax provision (benefit) - domestic | 445 |  |  | (4,589) |
Total provision (benefit) of income taxes | $ | 542 |  |  | $ | (4,512) |
Schedule of Reconciliation of Our Benefit of Income Taxes with the Federal Statutory Tax Rate | A reconciliation of the Company's income tax benefit (provision) with the federal statutory tax rate for the fiscal years ended December 30, 2023, and December 31, 2022, respectively, is shown below:
| Fiscal Years Ended
| December 30, 2023 |  | December 31, 2022
U.S. statutory rate | 21.0 | % |  | 21.0 | %
Federal income tax for installment sale | — | % |  | 0.6 | %
State tax rate | 1.5 | % |  | 5.5 | %
Foreign rate differential | 0.5 | % |  | -0.2 | %
Permanent differences | -0.1 | % |  | 0.4 | %
Change in tax rates | — | % |  | 2.8 | %
Impact of sale of ARCA Recycling and Canada | -4.4 | % |  | — | %
Change in valuation allowance | -25.7 | % |  | -96.4 | %
Other | -0.1 | % |  | 0.4 | %
| -7.3 | % |  | -65.9 | %
Schedule of Loss Before Benefit of Income Taxes | Income (loss) before provision of income taxes was derived from the following sources for fiscal years December 30, 2023 and December 31, 2022, respectively, as shown below (in $000’s):
| Fiscal Years Ended
| December 30, 2023 |  | December 31, 2022
United States | $ | (6,613) |  |  | $ | 6,717 |
Canada | (657) |  |  | (237) |
Total | $ | (7,270) |  |  | $ | 6,480 |
Schedule of Deferred Tax Assets and Liabilities | The components of net deferred tax assets (liabilities) as of December 30, 2023 and December 31, 2022, respectively, are as follows (in $000’s):
| December 30, 2023 |  | December 31, 2022
Deferred tax assets (liabilities): |  |  |
Accrued expenses | 7 |  |  | 1,723 |
Accrued compensation | 3 |  |  | 82 |
Section 174 expenses | 61 |  |  | 92 |
Prepaid expenses | (16) |  |  | (184) |
Net operating loss | 5,360 |  |  | 5,494 |
Lease liability | — |  |  | 39 |
Tax credits | 3 |  |  | 3 |
Share-based compensation | 136 |  |  | 171 |
Intangibles | (3,747) |  |  | (4,782) |
Property and equipment | — |  |  | (483) |
Installment sale | — |  |  | (2,114) |
Unrealized losses | 327 |  |  | 305 |
Section 163(j) interest | — |  |  | 363 |
| 2,134 |  |  | 709 |
Less: valuation allowance | (2,773) |  |  | (904) |
Net deferred tax assets (liabilities) | $ | (639) |  |  | $ | (195) |

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