Balance Sheets (Unaudited) - USD ($)	6 Months Ended
Jun. 30, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 418,067	$ 1,339,572
Accounts receivable-trade, net of allowance for doubtful accounts of $10,000	3,440,604	2,943,373
Inventories, net	3,762,343	2,109,513
Prepaid expenses and other current assets	102,424	101,086
Total current assets	7,723,438	6,493,544
Property and equipment:
Production equipment	9,307,886	9,299,515
Furniture and office equipment	506,668	499,679
Leasehold improvements	891,817	891,817
Total cost	10,706,371	10,691,011
Accumulated depreciation and amortization	(9,571,214)	(9,287,006)
Construction in progress	323,382	86,493
Net property and equipment	1,458,539	1,490,498
Deferred taxes	3,308,666	3,038,666
Total assets	12,490,643	11,022,708
Current liabilities:
Line of credit	900,000
Accounts payable	2,011,039	946,385
Accrued expenses	987,288	655,489
Deferred revenue		100,000
Total current liabilities	$ 3,898,327	1,701,874
Commitments (note 4)	(4) Commitments & Contingencies Commitments In February 2018, the Company signed a lease for the Norton facilities through February 2021. The leased facilities comprise approximately 38 thousand square feet. The lease is a triple net lease wherein the Company is responsible for payment of all real estate taxes, operating costs and utilities. The Company also has an option to buy the property and a first right of refusal during the term of the lease. Annual rental payments are $152 thousand. In February 2011, the Company entered into a lease for an additional 13.8 thousand square feet in Attleboro, MA. The lease terms have been for one year and have been renewed annually. The current lease expires in February 2019. Annual rental payments are $83 thousand. Loss contingency The Company manufactures baseplates for power module manufacturers. Most baseplates manufactured by CPS require a nickel coating be applied to the baseplate (“Ni plating”). CPS warranties its baseplates meet the Ni plating specifications required by our customers, and flows this requirement to its Ni plating vendors. On January 24, 2018 the Company received a “Claim and Non-Conformance Notification” from one of its European customers relating to the Ni plating on our baseplates. Upon investigation, it was determined that one employee of the Ni plating vendor used by CPS had deviated from the prescribed work instruction for Ni plating from mid-September 2017 until mid-January 2018. The Company's Ni plating vendor acknowledged this violation and worked with the customer to resolve the problem. In the case of affected baseplates, which have not been assembled into modules, it was a straight-forward process for the Ni plating vendor to rework these baseplates and this work has been completed. The larger issue is baseplates that have already been assembled into modules. During this four-month period approximately 15,000 baseplates from this Ni plating vendor were assembled into modules; only a small portion of these baseplates are affected. On April 11, 2018 the Company received a “Follow-up Claim and Non-Conformance Notification” from the European customer. The customer estimated the total value of the claim to be $1.0 million “as of today”, and reserves the right to claim additional damages in the future. The Company has informed its insurer of this claim and the Ni plating vendor has done the same with its insurer. The Company believes that it is not possible at this time to quantify the potential financial impact, if any, to the Company. No amounts for damages have been recorded in the accompanying financial statements. Although the Company expects this issue to be resolved amicably, there is a possibility that this could result in legal proceedings.
Stockholders equity:
Common stock, $0.01 par value, authorized 20,000,000 shares; issued 13,423,492; outstanding 13,203,436; at June 30, 2018 and December 30, 2017	$ 134,235	134,235
Additional paid-in capital	35,842,945	35,739,916
Accumulated deficit	(26,867,811)	(26,036,264)
Less cost of 220,056 common shares repurchased at June 30, 2018 and December 30, 2017	(517,053)	(517,053)
Total stockholders equity	8,592,316	9,320,834
Total liabilities and stockholders equity	$ 12,490,643	$ 11,022,708

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(9))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(5))
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910