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Income taxes (Tables) | 12 Months Ended
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Dec. 28, 2024
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Provision (Benefit) | For fiscal years ended December 28, 2024, and December 30, 2023, the Company recorded an income tax benefit from continuing operations of approximately $3.0 million and an income tax benefit of $0.4 million, respectively, and an income tax provision from discontinued operations of $0 and approximately $1.0 million, respectively, which consisted of the following (in $000’s):
| Fiscal Years Ended
| December 28, 2024 |  | December 30, 2023
Current tax expense: |  |  |
State | $ | (102) |  |  | $ | — |
Federal | (44) |  |  | 98 |
Foreign | 334 |  |  | — |
Current tax expense | 188 |  |  | 98 |
Deferred tax (benefit) provision | (3,229) |  |  | 444 |
Total (benefit) provision of income taxes | $ | (3,041) |  |  | $ | 542 |
Schedule of Reconciliation of Income Tax Benefit (Provision) 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 28, 2024, and December 30, 2023, respectively, is shown below:
| Fiscal Years Ended
| December 28, 2024 |  | December 30, 2023
U.S. statutory rate | 21.0 | % |  | 21.0 | %
State tax rate | 0.9 | % |  | 1.5 | %
Foreign rate differential | 4.4 | % |  | 0.5 | %
Permanent differences | -6.7 | % |  | -0.1 | %
Impact of sale of ARCA Recycling and Canada | — | % |  | -4.4 | %
Change in valuation allowance | 12.9 | % |  | -25.7 | %
Other | 0.2 | % |  | -0.1 | %
| 32.7 | % |  | -7.3 | %
Schedule of Income (Loss) Before Provision of Income Taxes | Income (loss) before provision of income taxes was derived from the following sources for fiscal years December 28, 2024 and December 30, 2023, respectively, as shown below (in $000’s):
| Fiscal Years Ended
| December 28, 2024 |  | December 30, 2023
United States | $ | (12,825) |  |  | $ | (6,613) |
Canada | 3,539 |  |  | (657) |
Total | $ | (9,286) |  |  | $ | (7,270) |
Schedule of Components of Net Deferred Tax Assets (Liabilities) | The components of net deferred tax assets (liabilities) as of December 28, 2024 and December 30, 2023, respectively, are as follows (in $000’s):
| December 28, 2024 |  | December 30, 2023
Deferred tax assets (liabilities): |  |  |
Accrued expenses | $ | 152 |  |  | $ | 7 |
Allowance for bad debts | 53 |  |  | — |
Accrued compensation | 35 |  |  | 3 |
Section 174 expenses | 43 |  |  | 61 |
Prepaid expenses | (128) |  |  | (16) |
Net operating loss | 7,586 |  |  | 5,360 |
Lease liability | 33 |  |  | — |
Tax credits | — |  |  | 3 |
Share-based compensation | 114 |  |  | 136 |
Intangibles | (6,909) |  |  | (3,747) |
Right-of-use assets | (33) |  |  | — |
Installment sale | — |  |  | — |
Unrealized losses | 794 |  |  | 327 |
Section 163(j) interest | 138 |  |  | — |
| 1,878 |  |  | 2,134 |
Less: valuation allowance | (2,919) |  |  | (2,773) |
Net deferred tax liabilities | $ | (1,041) |  |  | $ | (639) |

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