INCOME TAXES (Details 5) - USD ($) |
12 Months Ended | |
---|---|---|
Jan. 01, 2022 |
Jan. 02, 2021 |
|
Income taxes using U.S. federal statutory rate, Amount | $ 2,128,063 | $ 1,265,378 |
State income taxes, net of federal benefit, Amount | (165,221) | 96,742 |
Total income tax computed | $ 784,465 | $ 620,090 |
Income taxes using U.S. federal statutory rate, Percent | 21.00% | 21.00% |
State income taxes, net of federal benefit, Percent | (2.00%) | 1.00% |
Effective income tax rate | 7.00% | 10.00% |
Segment Discontinued Operations [Member] | ||
Income taxes using U.S. federal statutory rate, Amount | $ (1,876,754) | $ (1,510,152) |
State income taxes, net of federal benefit, Amount | (226,998) | (51,632) |
Total income tax computed | $ (2,103,752) | $ (1,561,784) |
Income taxes using U.S. federal statutory rate, Percent | 21.00% | 21.00% |
State income taxes, net of federal benefit, Percent | (3.00%) | (1.00%) |
Effective income tax rate | (24.00%) | (22.00%) |