INCOME TAXES - Effective Tax Rate Reconciliation (Details)	12 Months Ended
Jan. 02, 2022	Jan. 03, 2021
Income Taxes
Federal statutory tax rate	21.00%	21.00%
State taxes, net of valuation allowance and federal benefit	0.30%	(9.90%)
Deferred rate change	0.80%	2.00%
Foreign taxes		0.40%
Tax effect of permanent differences	(0.50%)	(0.40%)
Tax effect of general business credits	(3.90%)	(19.40%)
Tax effect of foreign tax credit		(0.40%)
Uncertain tax positions		(0.20%)
Return to provision update	0.20%	0.90%
Change in valuation allowance	(0.60%)	4.00%
Tax effect of permanent differences - Bargain Purchase Gain	(2.50%)	(129.70%)
Tax effect of PPP loan forgiveness	(11.20%)
Other	(1.00%)	(1.00%)
Effective tax rate	2.60%	(132.70%)

Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to gain on bargain purchase of a business.

No definition available.