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

3 Months Ended

Mar. 27, 2021

Earnings Per Share [Abstract]

Table presents the calculation of both basic and diluted EPS:

		Three Months Ended
		March 27,		March 28,
		2021		2020
Basic EPS Computation:
Numerator:
Net income	$	30,903	$	601,654
Denominator:
Weighted average
Common shares
Outstanding		13,584,376		13,206,436
Basic EPS	$	0.00	$	0.05
Diluted EPS Computation:
Numerator:
Net income (loss)	$	30,903	$	601,654
Denominator:
Weighted average
Common shares
Outstanding		13,584,376		13,207,436
Dilutive effect of stock options		680,514		39,395
Total Shares		14,264,890		13,247,131
Diluted EPS	$	0.00	$	0.05