FEDERAL AND STATE INCOME TAXES (Tables)

12 Months Ended

Dec. 25, 2021

FEDERAL AND STATE INCOME TAXES

Components of our income tax expense

	2021			2020
Current:
State		60			103
Total current		60			103
Deferred:
Federal		(35	)		(25	)
State		35			25
Total deferred		-			-
Total income tax expense	$	60		$	103

Effective income tax rate reconciliation

	2021			2020
Federal income tax (benefit) at statutory rate of 21%	$	(1,181	)	$	(110	)
State income tax, net of federal income tax effect		(43	)		64
Nondeductible expenses		(31	)		29
Nontaxable PPP Loan Forgiveness		(1,044	)		-
State RTA		(13	)		-
Prior year adjustments and true-ups		(32	)		36
Change in valuation allowance		2,404			84
Total tax expense	$	60		$	103

Deferred tax assets and (liabilities)

	2021			2020
Noncurrent Deferred tax assets
Federal and state net operating loss carryforward	$	9,503		$	7,036
Tax credit carryforwards		1,977			1,971
Allowance for uncollectible accounts		380			93
Accruals not yet deductible for tax purposes		488			613
Goodwill		236			364
Depreciation		-			3
Lease payable		992			390
Total noncurrent deferred tax assets		13,576			10,470
Less: Valuation allowance		(12,419	)		(10,016	)
Total noncurrent deferred tax assets, net	$	1,157		$	454
Noncurrent deferred tax liabilities:
Depreciation		(49	)		-
Other		(126	)		(70	)
Right to use asset		(982	)		(384	)
Total noncurrent deferred tax liabilities		(1,157	)		(454	)
Net deferred tax assets/deferred tax Liabilities	$	-		$	-