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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Jan. 01, 2023
Dec. 26, 2021
Dec. 27, 2020
Cash flows from operating activities      
Net income $ 25,360,873 $ 14,109,478 $ 1,441,468
(Income) from discontinued operations (14,099,678) (3,651,603)  
Adjustments to reconcile net income to net cash provided by (used in) operating activities      
Depreciation 597,382 685,546 757,038
Amortization 3,455,876 3,012,783 4,103,750
Impairment losses 0 0 7,239,514
CARES Act credit 0 (2,368,049) 0
Gain on sale of discontinued operations (17,675,044) 0 0
Loss on disposal of property and equipment 6,018 8,347 0
Contingent consideration adjustment 0 (2,402,843) (76,102)
Amortization of deferred financing fees 171,693 74,812 83,052
Interest expense on contingent consideration payable 127,550 251,705 189,650
Provision for credit losses 315,036 221,240 349,362
Share-based compensation 1,084,638 1,058,096 785,723
Deferred income taxes, net of acquired deferred tax liability 2,352,601 1,279,388 (2,413,019)
Net changes in operating assets and liabilities, net of effects of acquisitions:      
Accounts receivable (14,792,950) (15,177,999) 5,025,576
Prepaid expenses and other current assets (866,424) (200,504) (855,112)
Deposits 1,503,096 (126,404) (208,979)
Other assets 660,512 319,178 (916,123)
Accrued interest 170,963 24,170 5,107
Accounts payable (227,755) 156,054 (279,326)
Accrued payroll and expenses 1,632,623 5,730,002 (1,342,377)
Other current liabilities (4,549,549) 18,977 (16,565)
Income taxes receivable and payable (1,201,701) (560,697) 3,128,729
Operating leases (127,416) (106,871) 212,663
Other long-term liabilities (63,398) (78,311) 7,232,667
Net cash (used in) provided by continuing operating activities (3,300,372) 1,357,882 19,679,593
Net cash (used in) provided by discontinued operating activities (3,821,951) 5,305,572 2,577,357
Net cash (used in) provided by operating activities (7,122,323) 6,663,454 22,256,950
Cash flows from investing activities      
Businesses acquired, net of cash received (33,940,000) (3,791,210) (22,002,109)
Business sold 30,722,233 0 0
Capital expenditures (5,680,277) (3,203,909) (2,076,216)
Proceeds from sale of property and equipment 0 5,158 0
Net cash used in continuing investing activities (8,898,044) (6,989,961) (24,078,325)
Net cash used in discontinued investing activities (25,755) (34,505) (68,730)
Net cash used in investing activities (8,923,799) (7,024,466) (24,147,055)
Cash flows from financing activities      
Net borrowings (payments) under line of credit 9,781,038 6,803,513 (14,367,615)
Proceeds from issuance of long-term debt 40,000,000 0 22,500,000
Principal payments on long-term debt (26,862,500) (2,062,500) (1,075,000)
Payments of dividends (6,289,682) (4,567,139) (5,155,148)
ESPP shares 654,249 340,451 0
Issuance of shares under the 2013 Long-Term Incentive Plan and Form S-3 registration statement, net of exercises (1,188) (41,209) (12,132)
Contingent consideration paid (1,110,000) 0 0
Deferred financing costs (237,899) 0 0
Net cash provided by continuing financing activities 15,934,018 473,116 1,890,105
Net cash provided by discontinued financing activities 0 0 0
Net cash provided by financing activities 15,934,018 473,116 1,890,105
Net change in cash and cash equivalents (112,104) 112,104 0
Cash and cash equivalents, beginning of year 112,104 0 0
Cash and cash equivalents, end of year 0 112,104 0
Supplemental cash flow information:      
Cash paid for interest 640,541 879,219 1,133,323
Cash paid for taxes, net of refunds 7,562,241 3,675,842 995,361
Income $ (1,234,996) $ (4,570,216) $ (4,767,103)