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Note 15 - Income Taxes (Tables)

12 Months Ended

Jan. 03, 2026

Notes Tables

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

		Fiscal Years Ended
		January 3, 2026				December 28, 2024
United States		$	17,192			$	16,607
Foreign jurisdictions			4,880				3,583
		$	22,072			$	20,190

		Fiscal Years Ended
		January 3, 2026				December 28, 2024
Current
Federal		$	1,619			$	2,609
State and local			1,556				611
Foreign			1,302				942
			4,477				4,162
Deferred
Federal			662				2,343
State			485				611
Foreign			114				(253	)
			1,261				2,701
Total		$	5,738			$	6,863

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

		Amount				% of Earnings Before Taxes
Tax expense on taxable income at federal statutory rate		$	4,635				21.0
State income taxes, net of federal benefit			1,694				7.7
Permanent differences, domestic
Section 162(m) disallowance			504				2.2
Other Permanent differences, domestic			16				0.1
Foreign income taxes			392				1.8
Changes in unrecognized tax benefit			(1,196	)			(5.4	)
Other			(307	)			(1.4	)
Total income tax expense		$	5,738				26.0

		Amount				% of Earnings Before Taxes
Tax expense on taxable income at federal statutory rate		$	4,240				21.0
State income taxes, net of Federal income tax benefit			1,164				5.8
Permanent differences, domestic and foreign			188				0.9
Intangible asset deferred liability true-up			797				4.0
Foreign income tax rates			108				0.5
Foreign tax adjustment			174				0.9
Changes in unrecognized tax benefit			-				-
Other			192				0.9
Total income tax expense		$	6,863				34.0

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

		January, 2026				December 28, 2024
Deferred tax assets:
Provision for credit losses		$	341			$	400
Federal and state net operating loss carryforward			16				41
Compensation			976				836
Reserves, accruals, and other			-				461
Lease liability			1,176				1,304
Foreign deferred tax asset			6				120
Total deferred tax assets			2,515				3,162
Deferred tax liabilities:
Intangible assets, net of amortization			(4,558	)			(4,272	)
Prepaid expense deferral			(1,271	)			(1,146	)
Fixed assets, net of depreciation			(1,226	)			(906	)
Right of use assets			(1,127	)			(1,244	)
Total deferred tax liabilities			(8,182	)			(7,568	)
Total deferred tax liabilities, net		$	(5,667	)		$	(4,406	)

Schedule of Cash Paid for Income Taxes [Table Text Block]

Federal		$	3,566
New York City			334
Other states (1)			837
Canada			1,038
Other foreign jurisdictions			330
		$	6,105

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

Unrecognized Tax Benefits
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
Gross increases: tax positions in prior period			-
Gross increases: tax positions in current period		$	(1,196	)
Balance as of January 3, 2026		$	-

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