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Note 15 - Income Taxes (Tables) | 12 Months Ended
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Dec. 30, 2023
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | December 30, 2023 |  |  | December 31, 2022 |  |  | January 1, 2022 |
Federal statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Tax expense on taxable income at federal statutory rate |  | $ | 4,661 |  |  | $ | 5,981 |  |  | $ | 2,922 |
State and Puerto Rico income taxes, net of Federal income tax benefit |  |  | 1,082 |  |  |  | 1,373 |  |  |  | 519 |
Permanent differences domestic and foreign |  |  | (269 | ) |  |  | 109 |  |  |  | (771 | )
Foreign income tax rates |  |  | 25 |  |  |  | 15 |  |  |  | 89 |
Other |  |  | (135 | ) |  |  | 113 |  |  |  | (166 | )
Total income tax expense |  | $ | 5,364 |  |  | $ | 7,591 |  |  | $ | 2,925 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Fiscal Years Ended |
|  | December 30, 2023 |  |  | December 31, 2022 |  |  | January 1, 2022 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 3,055 |  |  | $ | 2,962 |  |  | $ | 47 |
State and local |  |  | 1,608 |  |  |  | 1,020 |  |  |  | 45 |
Foreign |  |  | 660 |  |  |  | 359 |  |  |  | 292 |
|  |  | 5,323 |  |  |  | 4,341 |  |  |  | 384 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 217 |  |  |  | 2,507 |  |  |  | 2,152 |
State |  |  | (143 | ) |  |  | 718 |  |  |  | 612 |
Foreign |  |  | (33 | ) |  |  | 25 |  |  |  | (223 | )
|  |  | 41 |  |  |  | 3,250 |  |  |  | 2,541 |
Total |  | $ | 5,364 |  |  | $ | 7,591 |  |  | $ | 2,925 |
|  | Fiscal Years Ended |
|  | December 30, 2023 |  |  | December 31, 2022 |  |  | January 1, 2022 |
United States and Puerto Rico |  | $ | 19,333 |  |  | $ | 26,722 |  |  | $ | 10,880 |
Foreign jurisdictions |  |  | 2,862 |  |  |  | 1,758 |  |  |  | 3,034 |
|  | $ | 22,195 |  |  | $ | 28,480 |  |  | $ | 13,914 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
Unrecognized Tax Benefits |  |  |  |
Balance as of January 2, 2021 |  | $ | - |
Gross increases: tax positions in prior period |  |  | - |
Gross increases: tax positions in current period |  |  | 1,196 |
Balance as of January 1, 2022 |  | $ | 1,196 |
Gross increases: tax positions in prior period |  |  | - |
Gross increases: tax positions in current period |  |  | - |
Balance as of December 31, 2022 |  | $ | 1,196 |
Gross increases: tax positions in prior period |  |  | - |
Gross increases: tax positions in current period |  |  | - |
Balance as of December 30, 2023 |  | $ | 1,196 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 30, 2023 |  |  | December 31, 2022 |  |  | January 1, 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 421 |  |  | $ | 270 |  |  | $ | 297 |
Federal and state net operating loss carryforward |  |  | 48 |  |  |  | - |  |  |  | 1,153 |
Compensation |  |  | 747 |  |  |  | 775 |  |  |  | 693 |
Reserves, accruals, and other |  |  | 760 |  |  |  | 296 |  |  |  | 421 |
Lease liability |  |  | 777 |  |  |  | 1,118 |  |  |  | 844 |
Net operating loss carryforward, Germany |  |  | 55 |  |  |  | - |  |  |  | - |
Total deferred tax assets |  |  | 2,808 |  |  |  | 2,459 |  |  |  | 3,408 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets, net of amortization |  |  | (1,860 | ) |  |  | (1,696 | ) |  |  | (1,428 | )
Prepaid expense deferral |  |  | (1,044 | ) |  |  | (872 | ) |  |  | (552 | )
Fixed assets, net of depreciation |  |  | (689 | ) |  |  | (433 | ) |  |  | (392 | )
Right of use assets |  |  | (728 | ) |  |  | (953 | ) |  |  | (501 | )
Deferred tax liability, net, Canada |  |  | (187 | ) |  |  | (166 | ) |  |  | (142 | )
Total deferred tax liabilities |  |  | (4,508 | ) |  |  | (4,120 | ) |  |  | (3,015 | )
Total deferred tax (liabilities) assets, net |  | $ | (1,700 | ) |  | $ | (1,661 | ) |  | $ | 393 |

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