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RETIREMENT BENEFIT PLANS (Details 2) - USD ($) | 12 Months Ended
--- | ---
Jan. 01, 2022 | Jan. 02, 2021
Pension Benefit [Member] |  |
Change in discount rate | $ (5,316,621) | $ 10,606,739
Service cost | 1,087,333 | 1,065,739
Interest cost | 2,017,015 | 2,856,569
Plan amendment | 0 | 0
Actuarial (gain)/loss | 2,340,743 | (1,786,595)
Significant Event | 0 | 0
Benefits paid | 4,257,857 | 4,183,750
Net amount recognized in the balance sheet | (26,605,382) | (33,188,623)
Benefit obligation at beginning of year | 111,549,725 | 102,991,053
Benefit obligation at end of year | 107,420,338 | 111,549,725
Fair value of plan assets at end of year | 80,814,956 | 78,361,102
Other Postretirement Benefit [Member] |  |
Benefit obligation at beginning of year | 1,827,169 | 1,566,019
Change in discount rate | (96,343) | 218,000
Service cost | 54,505 | 43,418
Interest cost | 39,369 | 46,668
Plan amendment | 36,388 | 0
Actuarial (gain)/loss | 110,462 | 32,282
Significant Event | (218,103) | 0
Benefits paid | 28,865 | 14,654
Benefit obligation at end of year | 1,724,582 | 1,827,169
Net amount recognized in the balance sheet | (1,284,589) | (1,185,139)
Pension Plans Defined Benefit [Member] |  |
Significant Event | 0 | 0
Benefits paid | 4,257,855 | 4,183,750
Actual return on plan assets | 4,369,247 | 5,568,671
Employer contributions | 2,342,462 | 2,616,623
Fair value of plan assets at end of year | 80,814,956 | 78,361,102
Other Postretirement Benefit Plans Defined Benefit [Member] |  |
Significant Event | (218,103) | 0
Benefits paid | 45,243 | 33,343
Actual return on plan assets | 16,066 | 83,157
Employer contributions | 45,243 | 33,343
Fair value of plan assets at end of year | $ 439,993 | $ 642,030

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