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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Jan. 03, 2021
Dec. 29, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net Income (loss) $ 791,992 $ (466,577)
Adjustments to reconcile net income (loss) to net cash provided by operating activities-    
Deferred interest expense paid in-kind 39,368 0
Noncash interest income (75,000) 0
Stock-based incentive compensation 0 13,500
Impairment of assets held for sale 190,493 93,488
Depreciation 187,687 211,087
Amortization of franchise agreement 1,700 1,700
Amortization of debt issuance cost 5,176 5,176
Loss on sale of property and equipment 0 1,800
Write-off of deferred offering costs 0 40,000
Deferred tax liability, net 20,000 (102,000)
Impairment of goodwill 0 200,000
Changes in operating assets and liabilities    
Receivables (3,667) 4,878
Inventory (4,144) 2,152
Prepaid expenses 1,580 1,282
Accounts payable (67,080) 33,196
Accrued expenses 214,334 21,634
Income taxes payable 95,080 (10,827)
Net cash provided by operating activities 1,397,449 50,489
CASH FLOWS FROM INVESTING ACTIVITIES    
Proceeds (advances to) from investment in related company 179,000 (179,000)
Purchase of property and equipment (154,420) 0
Net cash provided by (used in) investing activities 24,580 (179,000)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from long-term debt 77,500 0
Principal payments on long-term debt (436,456) (276,899)
Net cash used in financing activities (358,956) (276,899)
CHANGE IN CASH 1,063,073 (405,410)
CASH, BEGINNING OF YEAR 258,101 663,511
CASH, END OF YEAR 1,321,244 258,101
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for interest 133,213 202,101
SUPPLEMENTAL DISCLOSURE OF INVESTING AND FINANCING ACTIVITIES    
Transfer of property and equipment to assets held for sale 0 189,640
Purchase of property and equipment included in accounts payable $ 15,712 $ 0