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ACQUISITIONS | 12 Months Ended
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Dec. 29, 2024
ACQUISITIONS |
ACQUISITIONS | NOTE 10 – ACQUISITION On May 13, 2024, our 1519BT, LLC subsidiary completed the purchase of certain assets from LC Food Concepts. The acquired assets comprised a business operating as a high-end German-themed restaurant with approximately 175 seats located in Hobe Sound, Florida, doing business as “Schnitzel Haus. The aggregate purchase price was $943,000, including $850,000 paid at closing as payment for certain assets, separate payments of $65,000 for inventory on hand at closing, and $28,000 for the purchase of a utility vehicle and other items used in the business. With the acquisition, we assumed the seller’s remaining lease obligation of $5,400 monthly for 44 months. Aside from the lease obligation, no liabilities of the seller were assumed in the purchase of assets. A summary of the assets acquired is approximately as follows:
Property, including leasehold improvements and equipment |  | $ | 625,000 |
Intangible covenant not to compete |  |  | 100,000 |
Inventory |  |  | 65,000 |
Vehicle and other |  |  | 28,000 |
Operating lease right-of-use asset |  |  | 182,878 |
Total identifiable assets acquired |  |  | 1,000,878 |
Operating lease liability |  |  | (182,878 | )
Net identifiable assets acquired |  |  | 818,000 |
Goodwill |  |  | 125,000 |
Purchase price |  | $ | 943,000 |

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- Definition The entire disclosure for asset acquisition. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 15 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3 + Details
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