FEDERAL AND STATE INCOME TAXES (Details 1) - USD ($)	12 Months Ended
Dec. 25, 2021	Dec. 26, 2020
Federal income tax (benefit) at statutory rate of 21%	$ (1,181,000)	$ (110,000)
Nondeductible expenses	(31,000)	29,000
State RTA	(13,000)	0
Prior year adjustments and true-ups	(32,000)	36,000
Change in valuation allowance	2,404,000	84,000
Total tax expenses	60,000	103,000
State income tax, net of federal income tax effect	(43,000)	44,000
Nontaxable PPP Loan Forgiveness	4,949,000	0
Federal And State Income Taxes [Member]
State income tax, net of federal income tax effect	(43,000)	64,000
Nontaxable PPP Loan Forgiveness	$ (1,044,000)	$ 0

Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.

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A contract to provide coverage or protection in exchange for a payment or "premium". Examples of insurance protection include liability and property insurance. The entity paying the premiums for the protection will have insurance expense and possibly an asset, Prepaid Insurance (if the premiums are paid in advance).

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