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v3.22.4

Discontinued Operations (Tables) | 12 Months Ended
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Dec. 31, 2022
Discontinued Operations |
Schedule income from discontinued operations |
|  | Year Ended |
|  | December 31, 2022 |  |  | January 1, 2022 |
Net sales |  | $ | 7,574,181 |  |  | $ | 44,289,411 |
Cost of products sold |  |  | (5,137,380 | ) |  |  | (24,873,717 | )
Gross margin |  |  | 2,436,801 |  |  |  | 19,415,694 |
Selling and administrative expenses |  |  | (891,519 | ) |  |  | (15,962,532 | )
Restructuring benefit (costs) |  |  | 305,539 |  |  |  | (11,807,512 | )
Operating income (loss) |  |  | 1,850,821 |  |  |  | (8,354,350 | )
Interest expense |  |  | (184,509 | ) |  |  | (582,574 | )
Income (loss) from discontinued operations before income taxes |  |  | 1,666,312 |  |  |  | (8,936,924 | )
Income tax (expense) benefit |  |  | (414,855 | ) |  |  | 2,103,752 |
Gain (loss) from discontinued operations, net of tax |  | $ | 1,251,457 |  |  | $ | (6,833,172 | )
Schedule of assets and liabilities from discontinued operations |
|  | December 31, 2022 |  |  | January 1, 2022 |
Cash |  | $ | - |  |  | $ | 434,126 |
Accounts receivable |  |  | - |  |  |  | 1,153,274 |
Inventory |  |  | - |  |  |  | 1,258,032 |
Prepaid expenses |  |  | - |  |  |  | 59,850 |
Property, plant and equipment, net |  |  | - |  |  |  | 591,920 |
Right of use assets |  |  | - |  |  |  | 24,697 |
Total assets of discontinued operations |  | $ | - |  |  | $ | 3,521,899 |
Current assets of discontinued operations |  | $ | - |  |  | $ | 3,521,899 |
Non-current assets of discontinued operations |  |  | - |  |  |  | - |
Total assets of discontinued operations |  | $ | - |  |  | $ | 3,521,899 |
Accounts payable |  | $ | - |  |  | $ | 167,794 |
Accrued compensation and other accrued expenses |  |  | - |  |  |  | 388,499 |
Current portion of lease liability |  |  | - |  |  |  | 24,697 |
Total liabilities of discontinued operations |  | $ | - |  |  | $ | 580,990 |
Current liabilities of discontinued operations |  | $ | - |  |  | $ | 580,990 |
Non-current liabilities of discontinued operations |  |  | - |  |  |  | - |
Total liabilities of discontinued operations |  | $ | - |  |  | $ | 580,990 |

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