Note 1 - Basis of Presentation

3 Months Ended

Mar. 29, 2025

Notes to Financial Statements

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. Basis of Presentation

The accompanying condensed consolidated interim financial statements of RCM Technologies, Inc. and subsidiaries (“RCM” or the “Company”) are unaudited. The year-end consolidated balance sheet was derived from the Company’s audited statements but does not include all disclosures required by accounting principles generally accepted in the United States. These statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission pertaining to reports on Form 10-Q and should be read in conjunction with the Company’s consolidated financial statements and the notes thereto for the year ended December 28, 2024 included in the Company’s Annual Report Form 10-K for such period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

The condensed consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods.

Results for the thirteen weeks ended March 29, 2025 and March 30, 2024 are not necessarily indicative of results that may be expected for the full year or any future period.

Fiscal Year

The Company follows a 52/53 week fiscal reporting calendar ending on the Saturday closest to December 31. The current fiscal year ending January 3, 2026 (fiscal 2025) is a 53-week reporting year and the prior fiscal year ended December 28, 2024 (fiscal 2024) was 52-week reporting year. The fiscal quarters for fiscal 2025 and fiscal 2024 align as follows:

Fiscal 2025 Quarters	Weeks	Fiscal 2024 Quarters	Weeks
March 29, 2025	Thirteen	March 30, 2024	Thirteen
June 28, 2025	Thirteen	June 29, 2024	Thirteen
September 27, 2025	Thirteen	September 28, 2024	Thirteen
January 3, 2026	Fourteen	December 28, 2024	Thirteen