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ACQUISITION (Tables)

6 Months Ended

Jul. 03, 2022

ACQUISITION (Tables)

Fair Value Of the Assets & Liabilities

Assets acquired:
Inventory		$	10,049
Equipment			428,000
Leasehold improvements			450,000
Trademark, website, and other intangibles			75,000
Total identifiable assets			963,049
Assumed current liabilities			(17,260	)
Net assets acquired			945,789
Goodwill			204,211
Purchase price		$	1,150,000

Estimate of the fair value of the assets acquired and liabilities assumed

Assets acquired:
Inventory		$	23,500
Equipment			400,000
Furniture and fixtures			125,000
Trademark, website, and other intangibles			50,000
Non-compete agreement			300,000
Total assets acquired			898,500
Assumed current liabilities			(23,120	)
Net assets acquired			875,380
Goodwill			284,220
Purchase price		$	1,159,600

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- Definition

Tabular disclosure of derivative assets at fair value.

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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