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Note 4 - Accounts Receivable and Contract Assets, Net | 12 Months Ended
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Jan. 03, 2026
Notes to Financial Statements |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] |
4. | ACCOUNTS RECEIVABLE AND CONTRACT ASSETS, NET
The Company’s accounts receivable and contract assets, net are comprised as follows:
|  | January 3, 2026 |  |  | December 28, 2024 |
Billed accounts receivable |  | $ | 47,987 |  |  | $ | 55,224 |
Unbilled accounts receivable |  |  | 23,942 |  |  |  | 16,931 |
Contract assets |  |  | 10,543 |  |  |  | 7,375 |
Provision for credit losses |  |  | (1,229 | ) |  |  | (1,570 | )
Accounts receivable and contract assets, net |  | $ | 81,243 |  |  | $ | 77,960 |
Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Contract assets primarily represents revenue earned under contracts which the Company contractually invoices at future dates. Activity in the Company’s provision for credit losses consisted of the following:
|  | Fiscal Years Ended |
|  | January 3, 2026 |  |  | December 28, 2024 |
Balance at beginning of year |  | $ | 1,570 |  |  | $ | 1,600 |
Increase in provision for credit losses |  |  | 906 |  |  |  | - |
Write-offs of receivables to provision for credit losses |  |  | (1,247 | ) |  |  | (30 | )
Balance at end of year |  | $ | 1,229 |  |  | $ | 1,570 |

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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