Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 30, 2023

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	December 30, 2023			December 31, 2022			January 1, 2022
Federal statutory rate		21.0	%		21.0	%		21.0	%
Tax expense on taxable income at federal statutory rate	$	4,661		$	5,981		$	2,922
State and Puerto Rico income taxes, net of Federal income tax benefit		1,082			1,373			519
Permanent differences domestic and foreign		(269	)		109			(771	)
Foreign income tax rates		25			15			89
Other		(135	)		113			(166	)
Total income tax expense	$	5,364		$	7,591		$	2,925

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Fiscal Years Ended
	December 30, 2023			December 31, 2022		January 1, 2022
Current
Federal	$	3,055		$	2,962	$	47
State and local		1,608			1,020		45
Foreign		660			359		292
		5,323			4,341		384
Deferred
Federal		217			2,507		2,152
State		(143	)		718		612
Foreign		(33	)		25		(223	)
		41			3,250		2,541
Total	$	5,364		$	7,591	$	2,925

	Fiscal Years Ended
	December 30, 2023		December 31, 2022		January 1, 2022
United States and Puerto Rico	$	19,333	$	26,722	$	10,880
Foreign jurisdictions		2,862		1,758		3,034
	$	22,195	$	28,480	$	13,914

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Unrecognized Tax Benefits
Balance as of January 2, 2021	$	-
Gross increases: tax positions in prior period		-
Gross increases: tax positions in current period		1,196
Balance as of January 1, 2022	$	1,196
Gross increases: tax positions in prior period		-
Gross increases: tax positions in current period		-
Balance as of December 31, 2022	$	1,196
Gross increases: tax positions in prior period		-
Gross increases: tax positions in current period		-
Balance as of December 30, 2023	$	1,196

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 30, 2023			December 31, 2022			January 1, 2022
Deferred tax assets:
Allowance for doubtful accounts	$	421		$	270		$	297
Federal and state net operating loss carryforward		48			-			1,153
Compensation		747			775			693
Reserves, accruals, and other		760			296			421
Lease liability		777			1,118			844
Net operating loss carryforward, Germany		55			-			-
Total deferred tax assets		2,808			2,459			3,408
Deferred tax liabilities:
Intangible assets, net of amortization		(1,860	)		(1,696	)		(1,428	)
Prepaid expense deferral		(1,044	)		(872	)		(552	)
Fixed assets, net of depreciation		(689	)		(433	)		(392	)
Right of use assets		(728	)		(953	)		(501	)
Deferred tax liability, net, Canada		(187	)		(166	)		(142	)
Total deferred tax liabilities		(4,508	)		(4,120	)		(3,015	)
Total deferred tax (liabilities) assets, net	$	(1,700	)	$	(1,661	)	$	393