XML 44 R31.htm IDEA: XBRL DOCUMENT
v3.22.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Jan. 01, 2023
Accounting Policies [Abstract] |
Revenue from External Customers by Geographic Areas | 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 and 2020 was generated in the following areas:
|  | 2022 |  | 2021 |  | 2020
Tennessee |  | 10 | % |  | 12 | % |  | 16 | %
Texas |  | 23 | % |  | 23 | % |  | 15 | %
Summary of Valuation Allowance | Changes in the allowance for credit losses from continuing operations for the fiscal years are as follows:
|  | 2022 |  | 2021
Beginning balance |  | $ | 448,622 |  |  | $ | 492,087 |
Acquired allowance for credit losses - Horn Solutions |  | 108,983 |  |  | — |
Provision for credit losses, net |  | 315,036 |  |  | 221,240 |
Amounts written off, net |  | (315,036) |  |  | (264,705) |
Ending balance |  | $ | 557,605 |  |  | $ | 448,622 |
Schedule of Weighted Average Number of Shares | 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:
|  |  | January 1, 2023 |  | December 26, 2021 |  | December 27, 2020
Weighted-average number of common shares outstanding: |  | 10,426,821 |  |  | 10,367,054 |  |  | 10,311,606 |
Effect of dilutive securities: |  |  |  |  |  |
| Stock options and restricted stock |  | 46,024 |  |  | 49,556 |  |  | 26,423 |
Weighted-average number of diluted common shares outstanding |  | 10,472,845 |  |  | 10,416,610 |  |  | 10,338,029 |
Schedule of Securities excluded from Calculation of Earnings (loss) per Share |
| Stock options and restricted stock |  | 359,650 |  |  | 401,450 |  |  | 423,350 |
| Warrants |  | — |  |  | — |  |  | 25,862 |
| Convertible note |  | 255,140 |  |  | — |  |  | — |
Antidilutive shares |  | 614,790 |  |  | 401,450 |  |  | 449,212 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph a -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 + Details
Name: | us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfWeightedAverageNumberOfSharesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration