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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 29, 2024
INCOME TAXES |
Schedule of deferred tax assets and liabilities |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  | $ | 813,000 |  |  | $ | 421,000 |
Stock-based compensation |  |  | 127,000 |  |  |  | 78,000 |
Future tax benefit of impairment allowances |  |  | 144,000 |  |  |  | 49,000 |
Accrued compensation |  |  | - |  |  |  | 22,000 |
Unrealized gain on short-term investments |  |  | - |  |  |  | 2,000 |
Total deferred tax assets |  |  | 1,084,000 |  |  |  | 572,000 |
Less: valuation allowance |  |  | (616,000 | ) |  |  | - |
Total deferred tax assets, net |  |  | 468,000 |  |  |  | 572,000 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property and equipment tax depreciation difference |  |  | (430,000 | ) |  |  | (349,000 | )
Unrealized loss (gain) on short-term investments |  |  | (21,000 | ) |  |  | - |
Goodwill |  |  | (17,000 | ) |  |  | (17,000 | )
Total deferred tax liabilities |  |  | 468,000 |  |  |  | 366,000 |
Net deferred tax asset |  | $ | - |  |  | $ | 206,000 |
Schdule of components of provision for income taxes |
|  | 2024 |  |  | 2023 |
Current income tax expense (benefit) |  | $ | - |  |  | $ | - |
Deferred income taxes (benefit) |  |  | (410,000 | ) |  |  | (145,000 | )
Change in valuation allowance |  |  | 616,000 |  |  |  | - |
Total income tax expense (benefit) |  | $ | 206,000 |  |  | $ | (145,000 | )
Schdule of difference in income tax expense |
|  | 2024 |  |  | 2023 |
Total (benefit) computed by applying the statutory federal rate |  | $ | (442,000 | ) |  | $ | (216,000 | )
State income tax (benefit), net of federal tax benefit |  |  | (63,000 | ) |  |  | (36,000 | )
Equity in loss of unconsolidated subsidiary |  |  | 87,000 |  |  |  | 85,000 |
Other |  |  | 8,000 |  |  |  | 22,000 |
Change in valuation allowance |  |  | 616,000 |  |  |  | - |
Income tax expense (benefit) |  | $ | 206,000 |  |  | $ | (145,000 | )

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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