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INCOME TAXES (Details 3) - USD ($) | 12 Months Ended
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Jan. 02, 2021 | Dec. 28, 2019
INCOME TAXES |  |
Income taxes using U.S. federal statutory rate, Amount | $ 1,265,378 | $ 3,403,254
State income taxes, net of federal benefit, Amount | 96,742 | 117,276
Impact on Foreign Repatriation Tax Reform, Amount | 139,765 | 0
Impact of foreign subsidiaries on effective tax rate, Amount | 165,210 | (239,823)
Impact of Research & Development tax credit, Amount | (188,944) | (411,090)
Uncertain tax positions reserve, Amount | (926,101) | 0
Total income tax computed | 620,090 | 2,939,829
Other-net, Amount | $ 68,040 | $ 70,212
Income taxes using U.S. federal statutory rate, Percent | 21.00% | 21.00%
State income taxes, net of federal benefit, Percent | 1.00% | 1.00%
Impact on Foreign Repatriation Tax Reform, percent | 2.00% | 0.00%
Impact of foreign subsidiaries on effective tax rate, Percent | 3.00% | (2.00%)
Impact of Research & Development tax credit, Percentage | (3.00%) | (3.00%)
Uncertain tax positions reserve, Percentage | (15.00%) | 0.00%
Other-net, Percent | 1.00% | 1.00%
Effective income tax rate | 10.00% | 18.00%

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