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RETIREMENT BENEFIT PLANS (Details Narrative) - USD ($) | 12 Months Ended |
--- | --- | ---
Jan. 01, 2022 | Jan. 02, 2021 | Dec. 29, 2018
Accrued amount for non discretionary safe harbor contribution | $ 323,082 | $ 332,092 |
Pension Benefit [Member] |  |  |
Fair value of plan assets | $ 80,814,956 | $ 78,361,102 |
Discount rate | 1.49% | 2.61% |
Accumulated benefit obligation | $ 107,420,338 | $ 111,549,725 |
2022 | 480,000 | 4,300,000 |
2023 | 500,000.0 | 4,500,000 |
2024 | 520,000 | 4,700,000 |
2025 | 540,000 | 4,900,000 |
2026 | 550,000 | 5,100,000 |
2027 through 2030 | 2,920,000 | 28,000,000 |
Cash contributions | 300,000 |  |
Dividend received | 95,488 | 95,488 |
Net amount recognized in accrued benefit liability | $ (26,605,382) | $ (33,188,623) |
Pension Benefit [Member] | Minimum [Member] |  |  |
Discount rate | 2.40% | 3.18% |
Pension Benefit [Member] | Maximum [Member] |  |  |
Discount rate | 2.48% | 3.23% |
Other Postretirement Benefit [Member] |  |  |
Discount rate | 2.66% | 3.35% |
2022 | $ 50,000 |  |
2023 | 50,000 |  |
2024 | 50,000 |  |
2025 | 52,000 |  |
2026 | 54,000 |  |
2027 through 2030 | 303,000 |  |
Cash contributions | 50,000 |  |
Net amount recognized in accrued benefit liability | $ (1,284,589) | $ (1,185,139) |
Pension Benefit Plans and Other Postretirement Benefit Plan [Member] | Minimum [Member] |  |  |
Discount rate | 2.75% | 2.40% |
Pension Benefit Plans and Other Postretirement Benefit Plan [Member] | Maximum [Member] |  |  |
Discount rate | 2.81% | 2.48% |
Pension Plans Defined Benefit [Member] |  |  |
Fair value of plan assets | $ 80,814,956 | $ 78,361,102 | $ 66,170,875
Other Postretirement Benefit Plans Defined Benefit [Member] |  |  |
Fair value of plan assets | 439,993 | 642,030 | $ 1,448,126
EasternCompanyCommonStock [Member] | Pension Benefit [Member] |  |  |
Fair value of plan assets | $ 5,460,173 | $ 5,230,134 |

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