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Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 02, 2022
Mar. 27, 2021
Cash flows from operating activities:    
Net income $ 419,436 $ 30,903
Adjustments to reconcile net income to cash used in operating activities:    
Depreciation and amortization 105,121 148,743
Share-based compensation 124,471 27,422
Gain on sale of property and equipment   (12,000)
Changes in:    
Accounts receivable-trade (32,497) (863,403)
Inventories (793,924) 78,319
Prepaid expenses and other current assets (109,090) (221,769)
Accounts payable 150,871 594,037
Accrued expenses (368,947) (272,543)
Deferred Taxes 125,292  
Deferred revenue   307,039
Net cash used in operating activities (379,267) (183,252)
Cash flows from investing activities:    
Purchases of property and equipment (94,683) (42,488)
Proceeds from sale of property and equipment   12,000
Net cash used in investing activities (94,683) (30,488)
Cash flows from financing activities:    
Net borrowings on line of credit   193,395
Proceeds from exercise of employee stock options 138,313 10,310
Payments on note payable (14,981) (17,250)
Net cash provided by financing activities 123,332 186,455
Net decrease in cash and cash equivalents (350,618) (27,285)
Cash and cash equivalents at beginning of period 5,050,312 195,203
Cash and cash equivalents at end of period 4,699,694 167,918
Supplemental disclosures of cash flows information:    
Cash paid for interest 2,269 14,831
Supplemental disclosures of non-cash activity:    
Net exercise of stock options $ 3,108 $ 1,205,186