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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 27, 2022

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 from continuing operations as of March 27, 2022 and December 26, 2021 or revenue from continuing operations for the thirteen week periods ended March 27, 2022 and March 28, 2021. Geographic revenue from continuing operations in excess of 10% of the Company's consolidated revenue in Fiscal 2022 and the related percentage for Fiscal 2021 was generated in the following areas:     

						Thirteen Weeks Ended
						March 27, 2022						March 28, 2021
Tennessee						12		%				14		%
Texas						23		%				22		%

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 from continuing operations are as follows:

												Thirteen Weeks Ended
																		March 27, 2022						March 28, 2021
Beginning balance																		$	448,622					$	492,087
Provision for credit losses, net																		51,237						33,998
Amounts written off, net																		(51,237)						(33,998)
Ending balance																		$	448,622					$	492,087

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
																					March 27, 2022						March 28, 2021
Weighted-average number of common shares outstanding:																					10,428,897						10,332,815
Effect of dilutive securities:
			Stock options and restricted stock																		56,207						62,024
Weighted-average number of diluted common shares outstanding																					10,485,104						10,394,839
			Stock options and restricted stock																		387,350						423,350
			Warrants																		—						25,862
Antidilutive shares																					387,350						449,212

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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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-Name Accounting Standards Codification
-Topic 280
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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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