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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 27, 2021

Accounting Policies [Abstract]

Revenue from External Customers by Geographic Areas

Concentration of Credit Risk

Concentration of credit risk is limited due to the Company's diverse client partner base and their dispersion across many different industries and geographic locations nationwide. No single client partner accounted for more than 10% of the Company’s accounts receivable as of June 27, 2021 and December 27, 2020 or revenue for the twenty-six week periods ended June 27, 2021 and June 28, 2020. Geographic revenue in excess of 10% of the Company's consolidated revenue in Fiscal 2021 and the related percentage for Fiscal 2020 was generated in the following areas:     

						Twenty-six Weeks Ended
						June 27, 2021						June 28, 2020
Tennessee						11		%				15		%
Texas						28		%				23		%

Consequently, weakness in economic conditions in these regions could have a material adverse effect on the Company’s financial position and results of future operations.

Summary of Valuation Allowance

Changes in the allowance for credit losses are as follows:

						Thirteen Weeks Ended												Twenty-six Weeks Ended
						June 27, 2021						June 28, 2020						June 27, 2021						June 28, 2020
Beginning balance						$	492,087					$	518,481					$	492,087					$	468,233
EdgeRock Technology Holdings, Inc. (“EdgeRock”) acquisition						—						—						—						47,498
Provision for credit losses, net						198,524						68,251						233,282						99,909
Amounts written off, net						(169,610)						(119,532)						(204,368)						(148,440)
Ending balance						$	521,001					$	467,200					$	521,001					$	467,200

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods:

									Thirteen Weeks Ended												Twenty-six Weeks Ended
									June 27, 2021						June 28, 2020						June 27, 2021						June 28, 2020
Weighted-average number of common shares outstanding:									10,340,241						10,306,986						10,336,528						10,307,715
Effect of dilutive securities:
			Stock options and restricted stock						51,682						—						57,380						—
Weighted-average number of diluted common shares outstanding									10,391,923						10,306,986						10,393,908						10,307,715
			Stock options and restricted stock						421,950						521,247						421,950						423,150
			Warrants						—						25,862						—						25,862
Antidilutive shares									421,950						547,109						421,950						449,012

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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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