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ACQUISITIONS (Tables)
12 Months Ended
Dec. 29, 2013
InStaff Holding Corporation [Member]
 
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
The preliminary purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows:
 
Accounts receivable
 
$
4,447,763
 
Property and equipment
 
 
136,993
 
Prepaid expenses and other current assets
 
 
790,715
 
Deposits and other assets
 
 
909,756
 
Intangible assets
 
 
4,729,000
 
Goodwill
 
 
1,025,165
 
Liabilities assumed
 
 
(1,802,864)
 
 
 
 
 
 
Total net assets acquired
 
$
10,236,528
 
 
 
 
 
 
Cash
 
$
9,436,528
 
Fair value of contingent consideration
 
 
800,000
 
 
 
 
 
 
Total fair value of consideration transferred for acquired business
 
$
10,236,528
 
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]
The preliminary allocation of the intangible assets is as follows:
 
 
 
Estimated Fair
Value
 
Estimated
Useful Lives
 
Covenants not to compete
 
$
483,000
 
5 years
 
Trade name
 
$
1,648,000
 
Indefinite
 
Customer list
 
$
2,598,000
 
5 years
 
Total
 
$
4,729,000
 
 
 
Business Acquisition, Pro Forma Information [Table Text Block]
The Company estimates that the revenues and net income (loss) that would have been reported if the acquisition of InStaff had taken place on the first day of Fiscal 2011 would be as follows:
 
 
 
Year Ended
 
 
 
December
29, 2013
 
December
30, 2012
 
December
25, 2011
 
 
 
(dollars in thousands)
 
Revenue
 
$
172,602
 
$
115,060
 
$
103,702
 
Net income (loss)
 
$
8,317
 
$
(958)
 
$
23
 
Net income (loss) per share:
 
 
 
 
 
 
 
 
 
 
Basic
 
$
1.53
 
$
(0.23)
 
$
0.04
 
Diluted
 
$
1.47
 
$
(0.23)
 
$
0.04
 
American Partners, Inc. [Member]
 
Business Combinations [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
 The purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows:
 
Accounts receivable
 
$
5,033,178
 
Property and equipment
 
 
18,330
 
Prepaid expenses and other assets
 
 
12,193
 
Intangible assets
 
 
11,663,000
 
Goodwill
 
 
30,491
 
Liabilities assumed
 
 
(2,557,192)
 
 
 
 
 
 
Total net assets acquired
 
$
14,200,000
 
 
 
 
 
 
Cash
 
$
10,500,000
 
Deferred payment to sellers
 
 
2,000,000
 
Issuance of equity units of Parent
 
 
500,000
 
Fair value of contingent consideration
 
 
1,200,000
 
 
 
 
 
 
Total fair value of consideration transferred for acquired business
 
$
14,200,000
 
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]
The allocation of the intangible assets is as follows:
 
 
 
Estimated Fair
Value
 
Estimated
Useful Lives
 
Covenants not to compete
 
$
190,000
 
5 years
 
Trade name
 
$
2,432,000
 
5 years
 
Customer list
 
$
9,041,000
 
5 years
 
Total
 
$
11,663,000
 
 
 
Business Acquisition, Pro Forma Information [Table Text Block]
The Company estimates that the revenues and net income for the year ended December 30, 2012 would have been reported if the acquisition of API had taken place on the first day of Fiscal 2011 would be as follows:
 
 
 
2012
 
2011
 
 
 
(dollars in thousands)
 
Revenue
 
$
105,425
 
$
75,708
 
Net income
 
$
74
 
$
1,578
 
Net income (loss) per share:
 
 
 
 
 
 
 
Basic
 
$
0.02
 
$
2.77
 
Diluted
 
$
0.02
 
$
2.77