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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended 12 Months Ended
Jul. 04, 2021
Jun. 28, 2020
Jan. 03, 2021
Dec. 29, 2019
CASH FLOWS FROM OPERATING ACTIVITIES        
Net Income (loss) $ 347,440 $ 561,178 $ 791,992 $ (466,577)
Adjustments to reconcile net income (loss) to net cash provided by operating activities-        
Deferred interest expense paid in-kind 0 39,368 39,368 0
Noncash interest income 0 (64,200) (75,000) 0
Stock-based incentive compensation     0 13,500
Impairment of assets held for sale 0 100,000 90,493 93,488
Depreciation 113,394 90,920 187,687 211,087
Amortization of franchise agreement     1,700 1,700
Amortization of debt issuance cost 54,205 2,568 5,176 5,176
Loss on sale of property and equipment     0 1,800
Write-off of deferred offering costs     0 40,000
Deferred tax liability, net 28,000 (11,788) 20,000 (102,000)
Impairment of goodwill     0 200,000
Changes in operating assets and liabilities        
Receivables (12,721) (3,511) (3,667) 4,878
Inventory (9,913) (544) (4,144) 2,152
Prepaid expenses (5,888) 3,967 1,580 1,282
Accounts payable 127,814 (41,013) (67,080) 33,196
Unearned vendor rebate 0 (2,446)    
Accrued expenses (161,074) 47,400 214,334 21,634
Income taxes payable 14,994 154,701 95,080 (10,827)
Net cash provided by operating activities 496,251 876,600 1,397,449 50,489
CASH FLOWS FROM INVESTING ACTIVITIES        
Proceeds (advances to) from investment in related company     179,000 (179,000)
Purchase of property and equipment (67,003) (16,393) (154,420)  
Net cash provided by (used in) investing activities (67,003) (16,393) 24,580 (179,000)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from long-term debt 3,107,100 77,500 77,500 0
Payment of debt issuance costs (49,699) 0    
Principal payments on long-term debt (3,077,784) (104,656) (436,456) (276,899)
Payment of deferred offering costs (9,192) 0    
Net cash used in financing activities (29,575) (27,156) (358,956) (276,899)
CHANGE IN CASH 399,673 833,051 1,063,073 (405,410)
CASH, BEGINNING OF YEAR 1,321,244 258,101 258,101 663,511
CASH, END OF YEAR 1,720,917 1,091,152 1,321,244 258,101
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION        
Cash paid for interest 68,700 49,204 133,213 202,101
Cash paid for income taxes $ 92,006 $ 0    
SUPPLEMENTAL DISCLOSURE OF INVESTING AND FINANCING ACTIVITIES        
Transfer of property and equipment to assets held for sale     0 189,640
Purchase of property and equipment included in accounts payable     $ 15,712 $ 0