(3) Net Income (loss) Per Common and Common Equivalent Share (Tables)

9 Months Ended

Sep. 26, 2020

Earnings Per Share [Abstract]

Calculation of both basic and diluted EPS

	Three Months Ended					Nine Months Ended
			September 26,		September 28,		September 26,		September 28,
			2020		2019		2020		2019
Basic EPS Computation:
Numerator:
Net income (loss)		$	231,016	$	(495,970)	$	1,131,901	$	(989,586)
Denominator:
Weighted average
Common shares
Outstanding			13,288,652		13,206,069		13,234,508		13,206,984
Basic EPS		$	0.02	$	(0.04)	$	0.09	$	(0.07)
Diluted EPS Computation:
Numerator:
Net income (loss)		$	231,016	$	(495,970)	$	1,131,901	$	(989,586)
Denominator:
Weighted average
Common shares
Outstanding			13,288,652		13,206,069		13,234,508		13,206,984
Dilutive effect of stock options			167,834		—		87,217		—
Total Shares			13,456,486		13,206,069		13,320,915		13,206,984
Diluted EPS		$	0.02	$	(0.04)	$	0.09	$	(0.07)