Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 28, 2024

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2024			2023
Current:
Federal	$	-		$	81,919
State		456			456
Current income tax provision (benefit):		456			82,375
Deferred:
Federal		(727,390	)		357,507
State		(231,566	)		142,203
Deferred income tax provision (benefit), net		(958,956	)		499,710
Total	$	(958,500	)	$	582,085

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 28, 2024		December 30, 2023
Deferred Tax Assets:
Net operating loss carryforwards	$	766,023	$	-
Stock compensation		117,453		209,609
Credit carryforwards		899,441		865,928
Inventory		141,615		84,955
Accrued liabilities		6,468		-
Depreciation		120,452		143,081
Capitalized R&D, net		474,088		263,421
Other		3,142		2,732
Net deferred tax assets	$	2,528,682	$	1,569,726

Summary Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2024		2023
Gross deferred tax balance at beginning of year	$	1,569,726	$	2,069,436
Deferred tax benefit (provision)		958,956		(499,710	)
Balance at end of year, net	$	2,528,682	$	1,569,726

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2024			2023
Tax at statutory rate	$	(857,216	)	$	416,663
State tax, net of federal benefit		(231,204	)		142,562
Other		129,920			22,860
Total	$	958,500		$	582,085