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ACQUISITIONS (Tables)
 12 Months Ended
Jan. 01, 2023
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed 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 plant and equipment, net5,101 
Intangible assets3,347,970 
Goodwill2,089,823 
Liabilities Assumed(73,708)
Total net assets acquired$5,717,933 
Cash3,791,210 
Fair value of contingent consideration1,926,723 
Total fair value of consideration transferred for acquired business$5,717,933 
The purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows:
Accounts receivable$3,733,515 
Prepaid expenses and other assets117,767 
Property and equipment83,234 
Right-of-use asset - operating leases1,528,073 
Intangible assets13,926,585 
Goodwill26,051,018 
Current liabilities assumed(1,786,715)
Lease liability - operating leases(1,528,073)
Total net assets acquired$42,125,404 
Cash$33,940,000 
Hold back (included in Other current liabilities)1,000,000 
Convertible Note4,368,000 
Common stock3,351,000 
Working capital adjustment(533,596)
Total fair value of consideration transferred for acquired business$42,125,404 
Allocation of Intangible Assets
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  
The allocation of the intangible assets is as follows:
 Estimated Fair
Value		Estimated 
Useful Lives
Covenants not to compete$50,000 5 years
Client partner list13,876,585 10 years
Total$13,926,585  
Business Acquisition, Pro Forma Information
The Company estimates the revenues and net income from continuing operations for the periods below that would have been reported if the Momentum and Horn Solutions acquisitions had taken place on the first day of the Company's Fiscal 2021 would be as follows (dollars in thousands, except per share amounts): 
20222021
Revenues$326,798 $262,398 
Gross profit$116,781 $91,073 
Net income$11,106 $8,997 
Net income per share: 
Basic$1.06 $0.87 
Diluted$1.05 $0.86