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Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 01, 2023
Apr. 02, 2022
Cash flows from operating activities:    
Net income $ 459,201 $ 419,436
Adjustments to reconcile net income to cash used in operating activities:    
Depreciation and amortization 124,608 105,121
Share-based compensation 130,441 124,471
Changes in:    
Accounts receivable - trade (936,163) (32,497)
Accounts receivable - other (15,035)  
Inventories 183,246 (793,924)
Prepaid expenses and other current assets (88,359) (109,090)
Accounts payable 210,028 150,871
Accrued expenses (89,402) (368,947)
Deferred Taxes 226,444 125,292
Deferred revenue (924,080)  
Net cash used in operating activities (719,071) (379,267)
Cash flows from investing activities:    
Purchases of property and equipment (176,618) (94,683)
Net cash used in investing activities (176,618) (94,683)
Cash flows from financing activities:    
Proceeds from exercise of employee stock options 9,495 138,313
Payments on note payable (10,696) (14,981)
Net cash provided by financing activities (1,201) 123,332
Net decrease in cash and cash equivalents (896,890) (350,618)
Cash and cash equivalents at beginning of period 8,266,753 5,050,312
Cash and cash equivalents at end of period 7,369,863 4,699,694
Supplemental disclosures of cash flows information:    
Cash paid for interest 1,538 2,269
Supplemental disclosures of non-cash activity:    
Net exercise of stock options $ 790 $ 3,108