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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Oct. 01, 2023
Oct. 02, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net Loss $ (379,006) $ (224,531)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities-    
Depreciation and amortization of franchise cost 417,590 306,584
Amortization of intangible assets 53,212 44,500
Amortization of debt issuance premium included in interest expense 4,050 4,050
Deferred taxes (82,000) (67,490)
Stock-based compensation 118,000 102,300
Unrealized (gain) loss on marketable securities (33,184) 155,220
Loan forgiveness 0 (13,750)
Investment gains (51,603) 0
Loss on equity method investment 253,571 135,813
Gain on sale of assets (313,688) 0
Non-cash operating lease expense 17,465 0
Property tax liability settlement (181,339) 0
Changes in operating assets and liabilities, net of acquisitions -    
Receivables 21,748 14,648
Inventory (34,640) (15,755)
Prepaid expenses and other current assets (48) (23,189)
Accounts payable (9,714) 62,512
Accrued expenses 124,854 204,680
Income taxes payable 0 (201,088)
Net cash provided by (used in) operating activities (74,732) 484,504
CASH FLOWS FROM INVESTING ACTIVITIES    
Acquisition of net assets of Keegan's Seafood Grille 0 (1,150,000)
Acquisition of net assets of Pie In The Sky Coffee and Bakery 0 (1,159,600)
Acquisition of net assets of Village Beer Garden   (690,000)
Investment in Bagger Dave's Burger Tavern, Inc. 0 (1,260,000)
Proceeds from sale of assets 496,000 0
Purchase of property and equipment (362,223) (349,739)
Investment in related company 0 (229,000)
Purchase of marketable securities (928,739) (808,619)
Proceeds from the sale of marketable securities 5,640,848 0
Other assets 0 (6,602)
Net cash provided by (used in) investing activities 4,845,886 (5,653,560)
CASH FLOWS FROM FINANCING ACTIVITIES    
Repayment of broker margin loan (791,370)  
Principal payment on long-term debt (333,263) (125,738)
Proceeds from exercise of common stock warrants 0 74,866
Purchase of treasury shares (250,225) 0
Net cash used in financing activities (1,374,858) (50,872)
CHANGE IN CASH AND CASH EQUIVALENTS 3,396,296 (5,219,928)
CASH and CASH EQUIVALVENTS, BEGINNING OF PERIOD 2,150,578 12,385,632
CASH AND CASH EQUIVALENTS, END OF PERIOD 5,546,874 7,165,704
SUPPLEMENTAL DISCLOSURES    
Cash paid for interest 69,807 84,049
Cash paid for income taxes 0 209,088
Purchase of property and equipment included in accounts payable $ 7,704 $ 0