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ACQUISITIONS (Tables)
 6 Months Ended
Jun. 26, 2022
Business Combinations [Abstract]  
Schedule of Business Acquisitions, by Acquisition The acquisition has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows:    
Accounts receivable$345,121 
Prepaid expenses and other assets3,626 
Property and equipment, net5,101 
Intangible assets3,347,970 
Goodwill2,089,823 
Liabilities assumed(73,708)
Total net assets acquired$5,717,933 
Cash$3,780,000 
Working capital adjustment11,210 
Fair value of contingent consideration1,926,723 
Total fair value of consideration transferred for acquired business$5,717,933 
 
The allocation of the intangible assets is as follows:
 Estimated Fair
Value		Estimated 
Useful Lives
Covenants not to compete$37,800 5 years
Trade name1,420,000 Indefinite
Client partner list1,890,170 10 years
Total$3,347,970  
Business Acquisition, Pro Forma Information he Company estimates what would have been reported if the revenues and net income from continuing operations of the Momentum acquisition had taken place on the first day of Fiscal 2021, with no impact on thirteen week period ended June 27, 2021 (dollars in thousands, except per share amounts):
 Twenty-six Weeks Ended
June 27, 2021
Revenues$107,384 
Gross profit$35,628 
Net Income$2,417 
Income per share:
Basic$0.23 
Diluted$0.23 
Disposal Groups, Including Discontinued Operations
The financial results of InStaff are as follows (dollars in thousands):
Thirteen Weeks EndedTwenty-six Weeks Ended
June 26, 2022June 27, 2021June 26, 2022June 27, 2021
Revenue
$— $16,994 $16,465 $34,955 
Cost of services
— 14,458 14,144 29,820 
Gross profit
— 2,535 2,321 5,135 
Selling expenses
— 1,500 1,062 2,921 
Depreciation
— 25 24 48 
Income from discontinued operations before taxes
$— $1,011 $1,235 $2,166 

December 26, 2021
Carrying amount of assets included as part of discontinued operations:
Accounts receivable
$7,198,104 
Property and equipment, net
201,012 
Deposits
35,784 
Right-of-use assets - operating leases
303,660 
Intangible assets, net
1,648,000 
Goodwill
5,024,820 
Total assets classified as discontinued operations
$14,411,380 
Carrying amount of liabilities included as part of discontinued operations:
Accrued payroll and expenses
$1,129,448 
Lease liability, current portion
132,608 
Lease liability, less current portion
190,395 
Total liabilities classified as discontinued operations
$1,452,451