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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

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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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