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OTHER CURRENT ASSETS | 12 Months Ended
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Jan. 01, 2023
Other current assets [Abstract] |
Other Current Assets | OTHER CURRENT ASSETS Other current assets as of January 1, 2023 and December 26, 2021 consist of the following:
|  | 2022 |  | 2021
CARES Act receivable |  | $ | 2,368,049 |  |  | $ | 2,368,049 |
Deferred consideration |  | 2,000,000 |  |  | — |
Income tax receivable |  | 1,667,235 |  |  | — |
Horn Solutions working capital adjustment |  | 533,596 |  |  | — |
Workers' compensation deposit refund receivable |  | 448,155 |  |  | — |
Due from Sentech |  | 410,771 |  |  | — |
Other |  | 31,389 |  |  | 13,148 |
|  | $ | 7,459,195 |  |  | $ | 2,381,197 |
CARES Act Receivable The Employee Retention Credit (“ERC”) ERC was established by the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act allows relief to businesses affected by the coronavirus pandemic, by providing payment to employers for qualified wages and health insurance benefits for team members. The CARES Act applies to taxes incurred from March 27, 2020, through the second quarter of 2021.

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