Income Taxes (Tables)

12 Months Ended

Dec. 28, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes on income (loss) from continuing operations consists of the following:

	2024		2023
Current
Federal	$	(51)	$	208
State	22		6
Total current	(29)		214
Deferred
Federal	—		—
State	—		—
Total deferred	—		—
Income tax provision (benefit)	$	(29)	$	214

Schedule of Effective Income Tax Rate Reconciliation

Differences between the provision (benefit) for income taxes and the amount computed by applying the statutory federal income tax rate to income (loss) from continuing operations before taxes are summarized as follows:

	2024			2023
Federal statutory rate	21		%	21		%
Statutory rate applied to loss from continuing operations before taxes	$	(2,570)		$	(365)
Plus state income taxes, net of federal tax effect	17			5
Total statutory provision (benefit)	(2,553)			(360)
Effect of differences:
Nondeductible meals and entertainment	38			31
Executive compensation limitation	24			—
Federal tax credits	(220)			(343)
State tax credits	(22)			(74)
Reserve for uncertain tax positions	5			37
Change in valuation allowance	2,573			797
Stock-based compensation	125			105
Other items	1			21
Income tax provision (benefit)	$	(29)		$	214

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:

	2024		2023
Deferred tax assets:
Inventories	$	1,916	$	1,649
Retirement benefits	436		322
State net operating losses	3,502		4,014
Federal net operating losses	6,309		2,840
State tax credit carryforwards	—		1,669
Federal tax credit carryforwards	4,778		4,579
Allowances for bad debts, claims and discounts	1,806		1,663
Other	8,597		7,246
Total deferred tax assets	27,344		23,982
Valuation allowance	(24,737)		(20,961)
Net deferred tax assets	2,607		3,021
Deferred tax liabilities:
Property, plant and equipment	2,698		3,112
Total deferred tax liabilities	2,698		3,112
Net deferred tax liability	$	(91)	$	(91)

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a summary of the change in the Company's unrecognized tax benefits:

	2024		2023
Balance at beginning of year	$	555	$	518
Additions based on tax positions taken during a current period	5		37
Balance at end of year	$	560	$	555