(3) Net Income (Loss) Per Common and Common Equivalent Share (Tables)

6 Months Ended

Jun. 27, 2020

Earnings Per Share [Abstract]

Calculation of both basic and diluted EPS

		June 27,		June 29,		June 27,		June 29,
		2020		2019		2020		2019
Basic EPS Computation:
Numerator:
Net income (loss)	$	299,231	$	250,598	$	900,885	$	(493,615)
Denominator:
Weighted average
Common shares
Outstanding		13,207,436		13,206,069		13,207,436		13,206,756
Basic EPS	$	0.02	$	0.02	$	0.07	$	(0.04)
Diluted EPS Computation:
Numerator:
Net income (loss)	$	299,231	$	250,598	$	900,885	$	(493,615)
Denominator:
Weighted average
Common shares
Outstanding		13,207,436		13,206,069		13,207,436		13,206,756
Dilutive effect of stock options		52,347		54,192		46,021		—
Total Shares		13,259,783		13,260,261		13,253,457		13,206,756
Diluted EPS	$	0.02	$	0.02	$	0.07	$	(0.04)