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Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 28, 2024

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		December 28, 2024								December 30, 2023
		Amount				% of Earnings Before Taxes				Amount				% of Earnings Before Taxes
Tax expense on taxable income at federal statutory rate		$	4,240				21.0			$	4,661				21.0
State and Puerto Rico income taxes, net of Federal income tax benefit			1,164				5.8				1,082				4.9
Permanent differences domestic and foreign			188				0.9				(269	)			(1.2	)
Intangible asset deferred liability true-up			797				4.0				-				-
Foreign income tax rates			108				0.5				25				0.1
Foreign tax adjustment			174				0.9				-				-
Other			191				0.9				(135	)			(0.6	)
Total income tax expense		$	6,863				34.0			$	5,364				24.2

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Fiscal Years Ended
		December 28, 2024				December 30, 2023
Current
Federal		$	2,609			$	3,055
State and local			611				1,608
Foreign			942				660
			4,162				5,323
Deferred
Federal			2,343				217
State			611				(143	)
Foreign			(253	)			(33	)
			2,701				41
Total		$	6,863			$	5,364

		Fiscal Years Ended
		December 28, 2024				December 30, 2023
United States and Puerto Rico		$	16,607			$	19,333
Foreign jurisdictions			3,583				2,862
		$	20,190			$	22,195

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Unrecognized Tax Benefits
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
Gross increases: tax positions in prior period			-
Gross increases: tax positions in current period			-
Balance as of December 28, 2024		$	1,196

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 28, 2024				December 30, 2023
Deferred tax assets:
Provision for credit losses		$	400			$	421
Federal and state net operating loss carryforward			41				48
Compensation			836				747
Reserves, accruals, and other			461				760
Lease liability			1,304				777
Net operating loss carryforward, Germany			120				55
Total deferred tax assets			3,162				2,808
Deferred tax liabilities:
Intangible assets, net of amortization			(4,272	)			(1,860	)
Prepaid expense deferral			(1,146	)			(1,044	)
Fixed assets, net of depreciation			(906	)			(689	)
Right of use assets			(1,244	)			(728	)
Deferred tax liability, net, Canada			-				(187	)
Total deferred tax liabilities			(7,568	)			(4,508	)
Total deferred tax (liabilities) assets, net		$	(4,406	)		$	(1,700	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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