Income taxes (Tables)

12 Months Ended

Dec. 28, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision (Benefit)

For fiscal years ended December 28, 2024, and December 30, 2023, the Company recorded an income tax benefit from continuing operations of approximately $3.0 million and an income tax benefit of $0.4 million, respectively, and an income tax provision from discontinued operations of $0 and approximately $1.0 million, respectively, which consisted of the following (in $000’s):

	Fiscal Years Ended
	December 28, 2024		December 30, 2023
Current tax expense:
State	$	(102)	$	—
Federal	(44)		98
Foreign	334		—
Current tax expense	188		98
Deferred tax (benefit) provision	(3,229)		444
Total (benefit) provision of income taxes	$	(3,041)	$	542

Schedule of Reconciliation of Income Tax Benefit (Provision) with the Federal Statutory Tax Rate

A reconciliation of the Company's income tax benefit (provision) with the federal statutory tax rate for the fiscal years ended December 28, 2024, and December 30, 2023, respectively, is shown below:

	Fiscal Years Ended
	December 28, 2024		December 30, 2023
U.S. statutory rate	21.0	%	21.0	%
State tax rate	0.9	%	1.5	%
Foreign rate differential	4.4	%	0.5	%
Permanent differences	-6.7	%	-0.1	%
Impact of sale of ARCA Recycling and Canada	—	%	-4.4	%
Change in valuation allowance	12.9	%	-25.7	%
Other	0.2	%	-0.1	%
	32.7	%	-7.3	%

Schedule of Income (Loss) Before Provision of Income Taxes

Income (loss) before provision of income taxes was derived from the following sources for fiscal years December 28, 2024 and December 30, 2023, respectively, as shown below (in $000’s):

	Fiscal Years Ended
	December 28, 2024		December 30, 2023
United States	$	(12,825)	$	(6,613)
Canada	3,539		(657)
Total	$	(9,286)	$	(7,270)

Schedule of Components of Net Deferred Tax Assets (Liabilities)

The components of net deferred tax assets (liabilities) as of December 28, 2024 and December 30, 2023, respectively, are as follows (in $000’s):

	December 28, 2024		December 30, 2023
Deferred tax assets (liabilities):
Accrued expenses	$	152	$	7
Allowance for bad debts	53		—
Accrued compensation	35		3
Section 174 expenses	43		61
Prepaid expenses	(128)		(16)
Net operating loss	7,586		5,360
Lease liability	33		—
Tax credits	—		3
Share-based compensation	114		136
Intangibles	(6,909)		(3,747)
Right-of-use assets	(33)		—
Installment sale	—		—
Unrealized losses	794		327
Section 163(j) interest	138		—
	1,878		2,134
Less: valuation allowance	(2,919)		(2,773)
Net deferred tax liabilities	$	(1,041)	$	(639)