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Retirement Benefit Plans (Tables) | 6 Months Ended
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Jun. 28, 2025
Retirement Benefit Plans |
Schedule of Significant Disclosures Relating to Benefit Plans |
|  | Pension Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 28, 2025 |  |  | June 29, 2024 |  |  | June 28, 2025 |  |  | June 29, 2024 |
Service cost |  | $ | 184,287 |  |  | $ | 178,004 |  |  | $ | 361,749 |  |  | $ | 356,007 |
Interest cost |  |  | 987,679 |  |  |  | 966,704 |  |  |  | 1,938,776 |  |  |  | 1,933,406 |
Expected return on plan assets |  |  | (1,100,704 | ) |  |  | (1,099,034 | ) |  |  | (2,160,640 | ) |  |  | (2,198,069 | )
Amortization of prior service cost |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Amortization of the net loss |  |  | 301,791 |  |  |  | 327,363 |  |  |  | 592,406 |  |  |  | 654,728 |
Net periodic benefit cost (benefit) |  | $ | 373,053 |  |  | $ | 373,037 |  |  | $ | 732,291 |  |  | $ | 746,072 |
|  | Other Postretirement Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 28, 2025 |  |  | June 29, 2024 |  |  | June 28, 2025 |  |  | June 29, 2024 |
Service cost |  | $ | 2,206 |  |  | $ | 3,574 |  |  | $ | 4,331 |  |  | $ | 7,148 |
Interest cost |  |  | 12,132 |  |  |  | 12,951 |  |  |  | 23,815 |  |  |  | 25,902 |
Expected return on plan assets |  |  | (4,963 | ) |  |  | (4,684 | ) |  |  | (9,743 | ) |  |  | (9,368 | )
Amortization of prior service cost |  |  | (864 | ) |  |  | 1,060 |  |  |  | (1,696 | ) |  |  | 2,120 |
Amortization of the net loss |  |  | (23,982 | ) |  |  | (19,567 | ) |  |  | (47,075 | ) |  |  | (39,134 | )
Net periodic benefit gain |  | $ | (15,471 | ) |  | $ | (6,666 | ) |  | $ | (30,368 | ) |  | $ | (13,332 | )
Schedule of Company made contributions towards benefit plans |
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 28, 2025 |  |  | June 29, 2024 |  |  | June 28, 2025 |  |  | June 29, 2024 |
Regular matching contribution |  | $ | 239,797 |  |  | $ | 261,993 |  |  | $ | 546,436 |  |  | $ | 547,556 |
Transitional credit contribution |  |  | 18,622 |  |  |  | 21,964 |  |  |  | 42,487 |  |  |  | 50,870 |
Non-discretionary contribution |  |  | 87,415 |  |  |  | 102,873 |  |  |  | 195,907 |  |  |  | 213,763 |
Total contributions for the period |  | $ | 345,834 |  |  | $ | 386,830 |  |  | $ | 784,830 |  |  | $ | 812,189 |

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