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Note 9 - Income Taxes (Tables) | 12 Months Ended
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Dec. 25, 2021
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2021 |  |  | 2020 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | -- |  |  | $ | (39,877 | )
State |  |  | 11,967 |  |  |  | 456 |
Current income tax provision (benefit): |  |  | 11,967 |  |  |  | (39,421 | )
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (2,156,278 | ) |  |  | 33,873 |
State |  |  | (562,667 | ) |  |  | (3,000 | )
Deferred income tax provision (benefit), net |  |  | (2,718,945 | ) |  |  | 30,873 |
Total |  | $ | (2,706,978 | ) |  | $ | (8,548 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 25, 2021 |  |  | December 26, 2020 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 1,050,449 |  |  | $ | 746,397 |
Stock compensation |  |  | 157,845 |  |  |  | 540,281 |
Credit carryforwards |  |  | 1,285,119 |  |  |  | 1,288,897 |
Inventory |  |  | 77,563 |  |  |  | 116,153 |
Accrued liabilities |  |  | 12,390 |  |  |  | 22,140 |
Depreciation |  |  | 237,880 |  |  |  | 250,093 |
Other |  |  | 2,732 |  |  |  | 2,732 |
Gross deferred tax assets |  |  | 2,823,978 |  |  |  | 2,966,693 |
Valuation allowance |  |  | 0 |  |  |  | (2,849,693 | )
Net deferred tax assets |  | $ | 2,823,978 |  |  | $ | 117,000 |
Summary Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2021 |  |  | 2020 |
Gross deferred tax balance at beginning of year |  | $ | 2,966,693 |  |  | $ | 3,321,611 |
Deferred tax benefit (provision) |  |  | (142,715 | ) |  |  | (354,918 | )
Valuation allowance |  |  | 0 |  |  |  | (2,849,693 | )
Balance at end of year, net |  | $ | 2,823,978 |  |  | $ | 117,000 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2021 |  |  | 2020 |
Tax at statutory rate |  | $ | 106,869 |  |  | $ | 188,899 |
State tax, net of federal benefit |  |  | 36,301 |  |  |  | 360 |
Net operating loss and credit carryforwards |  |  | -- |  |  |  | 33,873 |
Valuation allowance |  |  | (2,849,693 | ) |  |  | (324,045 | )
Other |  |  | (455 | ) |  |  | 92,365 |
Total |  | $ | (2,706,978 | ) |  | $ | (8,548 | )

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- Definition Tabular disclosure of the summary components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + 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 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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