INCOME TAXES (Details) - USD ($) |
12 Months Ended | |||
|---|---|---|---|---|
Jan. 03, 2021 |
May 24, 2020 |
Apr. 30, 2020 |
Dec. 29, 2019 |
|
| Decrease in unrecognized tax benefits reasonably possible | $ 2,000 | |||
| Valuation allowance | 1,400,000 | $ 1,313,000 | ||
| Decrease in valuation allowance | $ 87,000 | |||
| Domestic Tax Authority | ||||
| Open tax years | 2017 2018 2019 2020 | |||
| Net operating loss carryforwards | $ 10,900,000 | |||
| Domestic Tax Authority | Minimum | ||||
| Net operating loss carryforwards, expiration date | Jan. 02, 2039 | |||
| State and Local Jurisdiction | ||||
| Open tax years | 2016 2017 2018 2019 2020 | |||
| Net operating loss carryforwards | $ 26,800,000 | |||
| State and Local Jurisdiction | Minimum | ||||
| Net operating loss carryforwards, expiration date | Jan. 02, 2022 | |||
| PPP Loans | ||||
| Loan amount | $ 13,900,000 | $ 921,000 | $ 13,000,000.0 |