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Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 27, 2021
Mar. 28, 2020
Cash flows from operating activities:    
Net income $ 30,903 $ 601,654
Adjustments to reconcile net income to cash used in operating activities:    
Depreciation and amortization 148,743 128,759
Share-based compensation 27,422 65,673
Gain on sale of property and equipment (12,000) (5,000)
Changes in:    
Accounts receivable-trade (863,403) (1,872,279)
Inventories 78,319 (495,514)
Prepaid expenses and other current assets (221,769) (79,673)
Accounts payable 594,037 1,185,445
Accrued expenses (272,543) (123,245)
Deferred revenue 307,039 360,106
Net cash used in operating activities (183,252) (234,074)
Cash flows from investing activities:    
Purchases of property and equipment (42,488) (107,600)
Proceeds from sale of property and equipment 12,000 5,000
Net cash used in investing activities (30,488) (102,600)
Cash flows from financing activities:    
Net borrowings on line of credit 193,395 327,918
Proceeds from exercise of employee stock options 10,310
Payments on note payable (17,250) (2,954)
Net cash provided by financing activities 186,455 324,964
Net decrease in cash and cash equivalents (27,285) (11,710)
Cash and cash equivalents at beginning of period 195,203 133,965
Cash and cash equivalents at end of period 167,918 122,255
Supplemental disclosures of cash flows information:    
Cash paid for interest 14,831 33,216
Supplemental disclosures of non-cash activity:    
Net exercise of stock options 1,205,186
Issuance of note payable to finance equipment purchase $ 208,583