XML 41 R27.htm IDEA: XBRL DOCUMENT v3.25.1

INCOME TAXES (Tables)

12 Months Ended

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	)

X

- References

No definition available.

+ Details

Name:	btbd_SchduleOfDifferenceInIncomeTaxExpenseTableTextBlock
Namespace Prefix:	btbd_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration