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OTHER CURRENT ASSETS
 12 Months Ended
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: 
 20222021
CARES Act receivable$2,368,049 $2,368,049 
Deferred consideration2,000,000 — 
Income tax receivable
1,667,235 — 
Horn Solutions working capital adjustment533,596 — 
Workers' compensation deposit refund receivable
448,155 — 
Due from Sentech410,771 — 
Other31,389 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.