BGSF (BGSF) 10-K 14 Mar 24 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 13, 2024	Jun. 25, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-36704
Entity Registrant Name	BGSF, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-0656684
Entity Address, Address Line One	5850 Granite Parkway, Suite 730
Entity Address, City or Town	Plano,
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75024
City Area Code	972
Local Phone Number	692-2400
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BGSF
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 98,630,996
Entity Common Stock, Shares Outstanding		10,928,763
Entity Central Index Key	0001474903
Current Fiscal Year End Date	--01-01
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Financial Statement Error Correction [Flag]	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	Whitley Penn LLP
Auditor Location	Plano, Texas
Auditor Firm ID	726

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS BGSF, Inc., provides consulting, managed services, and professional workforce solutions to a variety of industries through its various divisions in information technology (“IT”), Finance & Accounting, Managed Solutions, and Property Management (formally known as Real Estate which includes apartment communities and commercial buildings) (collectively, with its consolidated subsidiaries, the “Company”). On March 21, 2022, the Company completed the sale of substantially all its Light Industrial segment (“InStaff”) assets to Jobandtalent (“J&T”), through the wholly-owned subsidiary, Sentech Engineering Services, Inc. Instaff’s financial results for reported periods have been reflected in our Consolidated Statements of Operations and Comprehensive (Loss) Income and Consolidated Statements of Cash Flows as discontinued operations. See “Note 4 - Discontinued Operations” in the Consolidated Financial Statements included elsewhere in this report for additional information. On December 12, 2022, the Company acquired substantially all of the assets, and assumed certain of the liabilities of Horn Solutions, Inc. and Horn Solutions Dallas, LLC (collectively “Horn Solutions”). See “Note 3- Acquisitions.” On April 24, 2023, the Company acquired substantially all of the assets and assumed certain of the liabilities of Arroyo Consulting, LLC (“Arroyo Consulting”), which is a nearshore and offshore workforce solutions company that specializes in IT and software development with operations in the United States, Colombia, and India. See “Note 3- Acquisitions.” The Company operates primarily within the United States of America (“U.S.”) through the Property Management and Professional segments. The Property Management segment provides office and maintenance talent in 38 states and D.C., to property management companies responsible for the apartment communities’ and commercial buildings’ day-to-day operations. The Professional segment provides specialized talent and business consultants for information technology (“IT”), managed services, finance, accounting, legal and human resource. The segment operates across the U.S. in three divisions, IT, Managed Solutions, and Finance & Accounting, with the IT division providing additional nearshore and offshore solutions in Colombia and India.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is engaged from time to time in legal matters and proceedings arising out of its normal course of business. The Company establishes a liability related to its legal proceedings and claims when it has determined that it is probable that the Company has incurred a liability and the related amount can be reasonably estimated. If the Company determines that an obligation is reasonably possible, the Company will, if material, disclose the nature of the loss contingency and the estimated range of possible loss, or include a statement that no estimate of the loss can be made. The Company insures against, subject to and upon the terms and conditions of various insurance policies, claims or losses from workers’ compensation, general liability, automobile liability, property damage, professional liability, employment practices, fiduciary liability, fidelity losses, crime and cyber risk, and director and officer liability. Under the Company’s bylaws, the Company’s directors and officers are indemnified against certain liabilities arising out of the performance of their duties to the Company. The Company also has an insurance policy for our directors and officers to insure them against liabilities arising from the performance of their positions with the Company or its subsidiaries. The Company has also entered into indemnification agreements with its directors and certain officers. Employment Agreements The CEO’s employment agreement was effective as of October 1, 2018 and the agreement remains in effect under successive one-year extensions unless terminated pursuant to its terms. In the event that her employment is terminated by the Company without cause or by her for good reason, she will be entitled to (i) twelve months of base salary, (ii) accrued bonus, and (iii) eighteen months of COBRA premiums for her and her dependents, grossed-up for federal income taxes. Additionally, she will become 100% vested in any awards outstanding under the Company’s 2013 Long-Term Incentive Plan, as amended, (“2013 Plan”) or similar plan. Should there be a sale of the Company that results in the termination of her employment or a material adverse change in her duties and responsibilities, she will be entitled to all of the amounts listed above, however, base salary shall equal eighteen months. The CFO’s employment agreement was effective as of March 20, 2023 and remains in effect through December 31, 2025 with successive one-year extensions unless terminated pursuant to its terms. In the event that his employment is terminated by the Company without cause or by him for good reason, he will be entitled to (i) twelve months of base salary, (ii) accrued bonus, and (iii) eighteen months of COBRA premiums for him and his dependents, grossed-up for federal income taxes. Additionally, he will become 100% vested in any awards outstanding under the 2013 Plan or similar plan. Should there be a sale of the Company that results in the termination of his employment, he will be entitled to all of the amounts listed above, however, base salary shall equal eighteen months.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Current assets
Accounts receivable (net of allowance for credit losses of $554 and $558, respectively)	$ 56,776,000	$ 66,285,000	$ 48,100,000
Prepaid expenses	2,963,000	2,418,000
Other current assets	7,172,000	7,459,000
Total current assets	66,911,000	76,162,000
Property and equipment, net	1,217,000	2,081,000
Other assets
Deposits	2,699,000	2,616,000
Software as a service, net	5,026,000	4,411,000
Deferred income taxes, net	7,271,000	2,196,000
Right-of-use asset - operating leases	5,435,000	4,462,000
Intangible assets, net	30,370,000	47,552,000
Goodwill	59,588,000	55,193,000	29,142,000
Total other assets	110,389,000	116,430,000
Total assets	178,517,000	194,673,000
Current liabilities
Accounts payable	95,000	587,000
Accrued payroll and expenses	14,902,000	19,171,000
Borrowings under revolving credit facilities	24,746,000	0
Long-term debt, current portion	34,000,000	4,000,000
Accrued interest	438,000	273,000
Income taxes payable	282,000	253,000
Contingent consideration, current portion	4,208,000	1,081,000
Convertible note	4,368,000	4,368,000
Other current liabilities	0	1,000,000
Lease liabilities, current portion	2,016,000	1,842,000
Total current liabilities	85,055,000	28,207,000
Line of credit (net of debt issuance costs of $259)	0	22,303,000
Long-term debt, less current portion	0	36,000,000
Contingent consideration, less current portion	4,112,000	0
Lease liabilities, less current portion	3,814,000	3,049,000
Other long-term liabilities	0	10,000
Total liabilities	92,981,000	93,937,000
Commitments and contingencies
Preferred stock, $0.01 par value per share, 500,000 shares authorized, -0- shares issued and outstanding	0	0
Common stock, $0.01 par value per share; 19,500,000 shares authorized, 10,887,509 and 10,772,515 shares issued and outstanding, respectively, net of treasury stock, at cost, of 3,930 and 1,845 shares, respectively	52,000	70,000
Additional paid in capital	68,551,000	67,003,000
Retained earnings	16,933,000	33,663,000
Total stockholders’ equity	85,536,000	100,736,000	$ 76,592,000
Total liabilities and stockholders’ equity	$ 178,517,000	$ 194,673,000

CONSOLIDATED BALANCE SHEETS - P

CONSOLIDATED BALANCE SHEETS - Parenthetical - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 554,000	$ 558,000
Long-term debt, current portion - Debt issuance costs	0	0
Line of credit - Debt issuance costs	128,000	259,000
Long-term debt, less current portion - Debt issuance costs	$ 0	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	19,500,000	19,500,000
Common stock, shares issued (in shares)	10,888,000
Common stock, shares outstanding (in shares)	10,888,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Income Statement [Abstract]
Revenues	$ 313,167,000	$ 298,422,000	$ 239,027,000
Cost of services	201,383,000	194,874,000	158,086,000
Gross profit	111,784,000	103,548,000	80,941,000
Selling, general and administrative expenses	88,650,000	83,211,000	65,116,000
Gain on contingent consideration	0	0	(2,403,000)
Impairment losses	22,545,000	0	0
Depreciation and amortization	7,774,000	4,054,000	3,698,000
Operating (loss) income	(7,185,000)	16,283,000	14,530,000
Interest expense, net	(5,976,000)	(1,363,000)	(1,433,000)
(Loss) income from continuing operations before income taxes	(13,161,000)	14,920,000	13,097,000
Income tax benefit (expense) from continuing operations	2,938,000	(3,659,000)	(2,639,000)
(Loss) income from continuing operations	(10,223,000)	11,261,000	10,458,000
Income from discontinued operations:
Income	0	1,235,000	4,570,000
Gain on sale	0	17,675,000	0
Income tax expense	0	(4,810,000)	(919,000)
Net (loss) income	(10,223,000)	25,361,000	14,109,000
Change in unrealized (losses) gains on cash flow hedges	0	(58,000)	181,000
Other comprehensive (loss) gain	0	(58,000)	181,000
Net comprehensive (loss) income	$ (10,223,000)	$ 25,303,000	$ 14,290,000
Net (loss) income per share - basic:
Net Income from continuing operations (in dollars per share)	$ (0.95)	$ 1.08	$ 1.01
Net Income from discontinued operations: Income (in dollars per share)	0	0.12	0.44
Net Income from discontinued operations: Gain on sale (in dollars per share)	0	1.69	0
Net Income from discontinued operations: Income tax expense (in dollars per share)	0	(0.46)	(0.09)
Net income per share - basic (in dollars per share)	(0.95)	2.43	1.36
Net (loss) income per share - diluted:
Net Income from continuing operations (in dollars per share)	(0.95)	1.07	1
Net Income from discontinued operations: Income (in dollars per share)	0	0.12	0.44
Net Income from discontinued operations: Gain on sale (in dollars per share)	0	1.69	0
Net Income from discontinued operations: Income tax expense (in dollars per share)	0	(0.46)
Net income per share - diluted (in dollars per share)	$ (0.95)	$ 2.42	$ 1.35
Weighted average shares outstanding:
Basic (in shares)	10,766,000	10,427,000	10,367,000
Diluted (in shares)	10,766,000	10,473,000	10,417,000
Cash dividends declared per common share (in dollars per share)	$ 0.60	$ 0.60

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Discontinued operations Instaff	Preferred Stock	Common Stock	Treasury Stock Amount	Additional Paid in Capital	Additional Paid in Capital Discontinued operations Instaff	Retained Earnings	Accumulated Other Comprehensive (Loss)/Income
Stockholders’ equity, beginning of period at Dec. 27, 2020	$ 65,458,000			$ 103,000	$ (29,000)	$ 60,457,000		$ 5,050,000	$ (123,000)
Stockholders’ equity (in shares), beginning of period at Dec. 27, 2020				10,328,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,058,000	$ 54,000				1,058,000	$ 54,000
Exercise of common stock shares	(40,000)					(40,000)
Issuance of restricted shares (shares)				(64,000)
Issuance of restricted shares	$ (9,000)			$ 1,000	(9,000)	(1,000)
Issuance of ESPP shares (in shares)				32,000
Exercise of common stock shares (in shares)	600			1,000
Exercise of common stock options	$ 8,000					8,000
Net (loss) income	14,109,000							14,109,000
Other comprehensive gain (loss)	181,000								181,000
Stockholders’ equity, end of period at Dec. 26, 2021	76,592,000		$ 0	$ 104,000	(38,000)	61,876,000		14,592,000	58,000
Stockholders’ equity (in shares), end of period at Dec. 26, 2021				10,425,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Payments of dividends	(4,567,000)							(4,567,000)
Issuance of ESPP shares	340,000					340,000
Share-based compensation	1,085,000	$ 7,000				1,085,000	$ 7,000
Transaction fees related sale of discontinued operations						35,000
Issuance of shares, net of offering costs				$ 3,000
Exercise of common stock shares	3,341,000					3,338,000
Issuance of restricted shares	$ 0					(1,000)
Issuance of restricted shares, net of shares of treasury stock (shares)				32,344
Issuance of restricted shares, net of shares of treasury stock				$ 1,000
Issuance of ESPP shares (in shares)	59,506
Exercise of common stock options						10,000
Exercise of common stock options and warrants (shares)				1,000
Net (loss) income	$ 25,361,000							25,361,000
Other comprehensive gain (loss)	(58,000)								(58,000)
Stockholders’ equity, end of period at Jan. 01, 2023	100,736,000		0	$ 108,000	(38,000)	67,003,000		33,663,000	0
Stockholders’ equity (in shares), end of period at Jan. 01, 2023				10,772,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Payments of dividends	(6,290,000)							(6,290,000)
Issuance of ESPP shares	653,000					653,000
Share-based compensation	1,029,000
Issuance of restricted shares, net of shares of treasury stock (shares)				56,889
Issuance of restricted shares, net of shares of treasury stock	$ (41,000)			$ 1,000	(19,000)	(23,000)
Issuance of ESPP shares (in shares)	54,305
Exercise of common stock options and warrants (shares)				5,000
Exercise of common stock options	$ 30,000					30,000
Net (loss) income	(10,223,000)							(10,223,000)
Stockholders’ equity, end of period at Dec. 31, 2023	85,536,000		$ 0	$ 109,000	$ (57,000)	68,551,000		16,933,000	$ 0
Stockholders’ equity (in shares), end of period at Dec. 31, 2023				10,888,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Payments of dividends	(6,507,000)							$ (6,507,000)
Issuance of ESPP shares	$ 512,000					$ 512,000

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - Parenthetical - shares	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Statement of Stockholders' Equity [Abstract]
Treasury stock, shares (in shares)	610	231	176

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Cash flows from operating activities
Net (loss) income	$ (10,223,000)	$ 25,361,000	$ 14,109,000
(Income) from discontinued operations	0	(1,235,000)	(4,570,000)
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Depreciation	446,000	597,000	685,000
Amortization	7,328,000	3,457,000	3,013,000
Gain on sale of discontinued operations	0	(17,675,000)	0
Impairment losses	22,545,000	0	0
CARES Act credit	0	0	(2,368,000)
Loss on disposal of property and equipment	17,000	6,000	8,000
Contingent consideration adjustment	0	0	(2,403,000)
Amortization of debt issuance costs	199,000	172,000	75,000
Interest expense on contingent consideration payable	740,000	128,000	252,000
Provision for credit losses	798,000	315,000	221,000
Share-based compensation	1,029,000	1,085,000	1,058,000
Deferred income taxes, net of acquired deferred tax liability	(5,075,000)	2,353,000	1,279,000
Net changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	12,163,000	(14,793,000)	(15,178,000)
Prepaid expenses and other current assets	(2,159,000)	(866,000)	(200,000)
Deposits	(83,000)	1,503,000	(126,000)
Software as a service	720,000	660,000	319,000
Accounts payable	(492,000)	(228,000)	156,000
Accrued payroll and expenses	(7,426,000)	1,633,000	5,730,000
Accrued interest	165,000	171,000	24,000
Income taxes receivable and payable	729,000	(1,202,000)	(560,000)
Other current liabilities	(1,000,000)	(4,551,000)	19,000
Operating leases	(35,000)	(127,000)	(107,000)
Other long-term liabilities	0	(64,000)	(78,000)
Net cash provided by (used in) continuing operating activities	20,386,000	(3,300,000)	1,358,000
Net cash (used in) provided by discontinued operating activities	0	(3,822,000)	5,305,000
Net cash provided by (used in) operating activities	20,386,000	(7,122,000)	6,663,000
Cash flows from investing activities
Businesses acquired, net of cash acquired	(6,917,000)	(33,940,000)	(3,791,000)
Business sold	0	30,722,000	0
Capital expenditures	(2,597,000)	(5,680,000)	(3,204,000)
Proceeds from sale of property and equipment	0	0	5,000
Net cash used in continuing investing activities	(9,514,000)	(8,898,000)	(6,990,000)
Net cash used in discontinued investing activities	0	(26,000)	(34,000)
Net cash used in investing activities	(9,514,000)	(8,924,000)	(7,024,000)
Cash flows from financing activities
Net borrowings under line of credit	2,312,000	9,781,000	6,804,000
Proceeds from issuance of long-term debt	0	40,000,000	0
Principal payments on long-term debt	(6,000,000)	(26,863,000)	(2,063,000)
Payments of dividends	(6,507,000)	(6,290,000)	(4,567,000)
Issuance of ESPP shares	512,000	653,000	340,000
Issuance of shares under the 2013 Long-Term Incentive Plan and Form S-3 registration statement costs, net of exercises	(10,000)	(1,000)	(41,000)
Contingent consideration paid	(1,110,000)	(1,110,000)	0
Debt issuance costs	(69,000)	(236,000)	0
Net cash (used in) provided by financing activities	(10,872,000)	15,934,000	473,000
Net change in cash and cash equivalents	0	(112,000)	112,000
Cash and cash equivalents, beginning of year	0	112,000	0
Cash and cash equivalents, end of year	0	0	112,000
Supplemental cash flow information:
Cash paid for interest, net	4,668,000	641,000	879,000
Cash paid for taxes, net of refunds	$ 1,378,000	$ 7,562,000	$ 3,676,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements include the accounts of the Company. All significant intercompany transactions and balances have been eliminated in consolidation. Fiscal Year The Company has a 52/53 week fiscal year. Fiscal years for the consolidated financial statements included herein are for the 52 weeks ended December 31, 2023, and 53 weeks ended January 1, 2023, and the 52 weeks ended December 26, 2021, referred as Fiscal 2023, 2022, and 2021, respectively. Reclassifications Certain reclassifications have been made to the 2022 and 2021 financial statements to conform with the 2023 presentation. Management Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates affecting the financial statements include allowances for credit losses, goodwill, intangible assets, lease liabilities, contingent consideration obligations related to acquisitions, and income taxes. Additionally, the valuation of share-based compensation expense uses a model based upon interest rates, stock prices, maturity estimates, volatility and other factors. The Company believes these estimates and assumptions are reliable. However, these estimates and assumptions may change in the future based on actual experience as well as market conditions. Financial Instruments The Company uses fair value measurements in areas that include, but are not limited to, the allocation of purchase price consideration to tangible and identifiable intangible assets, convertible debt, contingent consideration, and interest rate swap agreements. The carrying values of cash, accounts receivables, accounts payable, accrued payroll and expenses, and other current assets and liabilities approximate their fair values because of the short-term nature of these instruments. The carrying value of bank debt approximates fair value due to the variable nature of the interest rates under the credit agreement with BMO Harris Bank, N.A. (“BMO”) that provides for a revolving credit facility, term loan and current rates available to the Company for debt with similar terms and risk. In Fiscal 2022 and 2021, Management determined the fair value on the interest rate swap based on quoted prices from BMO. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. Concentration of Credit Risk Concentration of credit risk is limited due to the Company’s diverse client partner base and their dispersion across many different industries and geographic locations nationwide. No single client partner accounted for more than 10% of the Company’s accounts receivable as of December 31, 2023 and January 1, 2023 or revenue from continuing operations in Fiscal 2023, 2022 and 2021. Geographic revenue from continuing operations in excess of 10% of the Company’s consolidated revenue in Fiscal 2023 and the related percentage for Fiscal 2022 and 2021 was generated in the following areas at: December 31, January 1, December 26, Tennessee 13 % 10 % 12 % Texas 25 % 23 % 23 % Consequently, weakness in economic conditions in these regions could have a material adverse effect on the Company’s financial position and results of future operations. Accounts Receivable The Company extends credit to its client partners in the normal course of business. Accounts receivable represents unpaid balances due from client partners. The Company maintains an allowance for credit losses for expected losses resulting from client partners’ non-payment of balances due to the Company. The Company’s determination of the allowance for uncollectible amounts is based on management’s judgments and assumptions, including general economic conditions, portfolio composition, credit loss, evaluation of credit risk related to certain individual client partners and the Company’s ongoing examination process. Receivables are written off after they are deemed to be uncollectible after all reasonable means of collection have been exhausted. Recoveries of receivables previously written off are recorded when received. Changes in the allowance for credit losses from continuing operations are as follows at (in thousands): December 31, January 1, Beginning balance $ 558 $ 449 Acquired allowance for credit losses - Horn Solutions — 109 Provision for credit losses, net 798 315 Amounts written off, net (802) (315) Ending balance $ 554 $ 558 Property and Equipment The Company depreciates the cost of property and equipment over the estimated useful lives of the assets using the straight-line method ranging from five Deposits The Company maintains guaranteed costs policies for workers’ compensation coverage in monopolistic states and minimal loss retention coverage in all other states. Under these policies, the Company is required to maintain refundable deposits of $2.4 million, which are included in Deposits in the accompanying consolidated balance sheets, as of December 31, 2023 and January 1, 2023. Software as a service The Company capitalizes direct costs incurred in cloud computing implementation costs from hosting arrangements, and are reported as a component of Software as a service. All other internal-use software development costs are capitalized and reported as a component of computer software within Intangible assets. In Fiscal 2023, the Company added software assets of $0.6 million and reclassified $0.7 million from property and equipment related to the information technology improvement project. The Company reviews its long-lived assets, primarily fixed assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily to the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. There were no impairments with respect to long-lived assets during Fiscal 2023, 2022 or 2021. Leases The Company leases all their office space through operating leases, which expire at various dates through 2030. Many of the lease agreements obligate the Company to pay real estate taxes, insurance and certain maintenance costs, which are accounted for separately. Certain of the Company’s lease arrangements contain renewal provisions from 1 to 10 years, exercisable at the Company’s option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet as right-of-use assets and lease liabilities for the lease term. Right-of-use lease assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term and include options to extend or terminate the lease when they are reasonably certain to be exercised. The present value of lease payments is determined using the incremental borrowing rate based on the information available at lease commencement date, unless the implicit rate in the lease is readily determinable. The Company’s operating lease expense is recognized on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Intangible Assets The Company holds intangible assets with finite lives. Intangible assets with finite useful lives are amortized over their respective estimated useful lives, ranging from three Identifiable Intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable Intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable Intangible assets are discounted back to their net present value. The Company capitalizes purchased software and internal payroll costs directly incurred in the modification of internal use software. Software maintenance and training costs are expensed in the period incurred. The Company evaluates the recoverability of Intangible assets whenever events or changes in circumstances indicate that an Intangible asset’s carrying amount may not be recoverable. The Company considered the current and expected future economic and market conditions and its impact on each of the reporting units. The Company annually evaluates the remaining useful lives of all Intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. In the first quarter of Fiscal 2023, management decided to eliminate the use of various trade names and go to market under the BGSF brand. Management’s rebranding created an impairment charge of $22.5 million. The Company determined that there were no impairment indicators for these assets in Fiscal 2022. Goodwill Goodwill represents the difference between the total consideration paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Based on annual testing, the Company has determined that there was no goodwill impairment in Fiscal 2023, 2022 or 2021. The Company first evaluates qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than its carrying amount, including goodwill. If after qualitatively assessing the totality of events or circumstances, the Company determines that it is not more likely than not that the fair value of the reporting unit is less than its carrying amount, then further testing is unnecessary. If after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the Company then estimates the fair value of the reporting unit and compares the fair value of the reporting unit with its carrying amount, including goodwill, as discussed below. In assessing whether it is more likely than not that an indefinite-lived intangible asset is impaired, the Company assesses relevant events and circumstances that could affect the significant inputs used to determine the fair value. The quantitative impairment test for an indefinite-lived intangible asset consists of a comparison of the fair value of the asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, a reporting unit shall recognize an impairment loss in an amount equal to that excess. The quantitative goodwill impairment test involves a two-step process. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is required. If the fair value of the reporting unit is less than the carrying value, the Company must perform the second step of the impairment test to measure the amount of impairment loss. In the second step, the reporting unit’s fair value is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill in the same manner as if the reporting unit was being acquired in a business combination. If the implied fair value of the reporting unit's goodwill is less than the carrying value, the difference is recorded as an impairment loss. Cash Flow Hedge The unrealized gains or losses associated with the change in the fair value of the effective portion of the hedging instrument was recorded in accumulated other comprehensive income or loss. The Company reclassified the interest rate swap from accumulated other comprehensive gain or loss against interest expense in the same period in which the hedge transaction affected earnings. There were no outstanding cash flow hedges at December 31, 2023 or January 1, 2023. Debt Issuance Costs Debt issuance costs are amortized using the effective interest method over the term of the respective loans. Debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability. Contingent Consideration The Company has obligations, to be paid in cash, related to its acquisitions if certain operating and financial goals are met. The fair value of this contingent consideration is determined using expected cash flows and present value technique. The fair value calculation of the expected future payments uses a discount rate commensurate with the risks of the expected cash flow. The resulting discount is amortized as interest expense over the outstanding period using the effective interest method. Revenue Recognition The Company derives its revenues from continuing operations in Property Management and Professional segments by providing workforce solutions, placement services, and managed services. Revenues are recognized when promised services are delivered to client partners, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues from continuing operations as presented on the consolidated statements of operations and comprehensive (loss) income represent services rendered to client partners less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. The Company records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified field talent, (ii) has the discretion to select the field talent and establish their price and duties and (iii) bears the risk for services that are not fully paid for by client partners. Workforce solution revenues - Field talent revenues from contracts with client partners are recognized in the amount to which the Company has a right to invoice, when the services are rendered by the Company’s field talent. Contingent placement revenues - Any revenues associated with workforce solutions that are provided on a contingent basis are recognized once the contingency is resolved, as this is when control is transferred to the client partner, usually when employment candidates start their employment. Retained search placement revenues - Any revenues from these workforce solutions are recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services, which is less than 1% of consolidated revenues. Managed services revenues - include both workforce solution revenues and fixed fee revenues from client partner contracts. Services performed represent the transfer of control to the client partner over a given period of time. Fixed fee revenues are recognized in equal amounts at fixed intervals as promised services are delivered. The Company estimates the effect of placement candidates who do not remain with its client partners through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client partners are generally calculated as a percentage of the new worker’s annual compensation. No fees for placement workforce solutions are charged to employment candidates. These assumptions determine the timing of revenue recognition for the reported period. Refer to Note 19 for disaggregated revenues by segment. Payment terms in the Company’s contracts vary by the type and location of its client partner and the workforce solutions offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2023 or January 1, 2023. There were no revenues recognized during Fiscal 2023 related to performance obligations satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during Fiscal 2023, 2022, and 2021. The opening balance of accounts receivable at December 26, 2021, was $48.1 million. Advertising The Company recognizes advertising expense in selling, general and administrative expenses as the services are incurred. Total advertising expense from continuing operations for Fiscal 2023, 2022, and 2021 was $2.1 million, $2.0 million, and $2.0 million, respectively. Share-Based Compensation The Company recognizes compensation expense in selling, general and administrative expenses over the service period for options or restricted stock that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates. Earnings Per Share Basic earnings per common share are computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing income available to common stockholders by the weighted average number of common shares outstanding during the period adjusted to reflect potentially dilutive securities. Antidilutive shares are excluded from the calculation of earnings per share. The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods (in thousands): December 31, January 1, December 26, Weighted-average number of common shares outstanding: 10,766 10,427 10,367 Effect of dilutive securities: Stock options and restricted stock — 46 50 Weighted-average number of diluted common shares outstanding 10,766 10,473 10,417 Stock options and restricted stock 812 360 402 Convertible note 255 255 — Antidilutive shares 1,067 615 402 Income Taxes The current provision for income taxes represents estimated amounts payable or refundable on tax returns filed or to be filed for the year. The Company recognizes any penalties when necessary as part of selling, general and administrative expenses. As a matter of operation, we first calculated the effective tax on continuing operations, and then allocated the remaining taxes to our discontinued operations, in accordance with Accounting Standards Codification (“ASC”) Topic 740. As of December 31, 2023 and January 1, 2023, goodwill of $45.9 million and $50.4 million, respectively, which is limited annually and is expected to be deductible for tax purposes. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts are classified as noncurrent in the consolidated balance sheets. Deferred tax assets are also recognized for net operating loss and tax credit carryovers. The overall change in deferred tax assets and liabilities for the period measures the deferred tax expense or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period of enactment. As of December 31, 2023, the Company has a $2.6 million net operating loss carry forward from the 2020 EdgeRock acquisition with no expiration date. These net operating losses are subject to an annual Internal Revenue Code Section 382 limitation of $1.3 million. Additionally, there was an increase of $5.2 million to the deferred tax assets related to the $22.5 million in impairment losses as of December 31, 2023. When appropriate, the Company will record a valuation allowance against net deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. The Company believes that it is more likely than not that all deferred tax assets will be realized and thus, believes that a valuation allowance is not required as of December 31, 2023 or January 1, 2023. The Company follows the guidance of ASC Topic 740, Accounting for Uncertainty in Income Taxes. ASC Topic 740 prescribes a more-likely-than-not measurement methodology to reflect the financial statement impact of uncertain tax positions taken or expected to be taken in a tax return. Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Segment Reporting: Improvements to Reportable Segment Disclosures. The new standard provides guidance to improve reportable segment disclosure with enhanced reporting of significant segment expenses. The new guidance is effective after December 15, 2023, and interim periods beginning after December 15, 2024, early adoption is permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In December 2023, FASB issued ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures. The new standard requires annual disclosure of the specific categories in the rate reconciliation, and additional information for reconciling items that meet a quantitative threshold. Additional information may be required on reconciling items. The new guidance is effective after December 15, 2024, early adoption is permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements and related disclosures.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Horn Solutions On December 12, 2022, the Company acquired substantially all of the assets, and assumed certain of the liabilities, of Horn Solutions. The purchase price of $42.7 million was paid at closing with $33.9 million in cash and $3.4 million of the Company common stock (254,455 shares of the Company common stock privately placed under Section 4(a)(2) of the Securities Act of 1933, as amended), as well as a two-year convertible promissory note of $4.4 million with an annual interest rate of 6%, with interest paid quarterly. The promissory note is convertible into shares of the Company common stock at any time after the one-year anniversary of the promissory note at a conversion price equal to $17.12 per share. The promissory note is subordinate to the Company’s senior debt. An additional portion of the purchase price, $1.0 million in cash, was held back as partial security for a post-closing purchase price adjustment. The asset purchase agreement contained a provision for a “true up” of acquired working capital within 120 days after the closing date. In May 2023, the hold back and true-up were paid, adjusting businesses acquired by $0.1 million in goodwill. The purchase price at closing was paid out of funds under the Company’s credit agreement led by BMO, see “Note 12 - Debt”. The acquired business was assigned to the Professional segment. The acquisition of Horn Solutions allowed the Company to strengthen and expand its finance and accounting operations by providing consulting, project loan staff, interim staff, direct hire, and managed services through three complementary business units: strategic accounting and finance, information technology, and transactional accounting and office staffing. Horn Solutions provides services to clients in a variety of industries including, but not limited to energy, financial services, healthcare, real estate and construction, service, manufacturing, and software industries. Shortly after closing, Horn Solutions was fully integrated into the Company's organizational structure and does not operate as a discrete entity. Consequently, the amount of revenue and earnings of Horn Solutions included in the Consolidated Statement of Comprehensive (Loss) Income since the acquisition date is impracticable to provide. The purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows (in thousands): Accounts receivable $ 3,734 Prepaid expenses and other assets 118 Property and equipment, net 83 Right-of-use asset - operating leases 1,528 Intangible assets 13,484 Goodwill (deductible tax basis of $26.1 million) 26,610 Current liabilities assumed (1,787) Lease liability - operating leases (1,528) Total net assets acquired $ 42,242 Cash $ 33,940 Hold back 1,000 Convertible Note 4,368 Common stock 3,351 Working capital adjustment (417) Total fair value of consideration transferred for acquired business $ 42,242 The allocation of the intangible assets is as follows (in thousands): Estimated Fair Estimated Covenants not to compete $ 50 5 years Client partner list 13,434 10 years Total $ 13,484 The Company incurred costs of $0.4 million in Fiscal 2023 and Fiscal 2022 related to the Horn Solutions acquisition. These costs were expensed as incurred in selling, general and administrative expenses. Arroyo Consulting On April 24, 2023, the Company acquired substantially all of the assets, and assumed certain of the liabilities, of Arroyo Consulting for cash consideration of $6.8 million. Certain post-closing liabilities were held back of $0.4 million and a partial security for any indemnification obligation was held back for one year of $0.9 million. The purchase agreement further provides for contingent consideration of up to $8.5 million based on the performance of the acquired business for the two years following the date of acquisition. The purchase price at closing was paid out of funds under the Company’s credit agreement led by BMO, see “Note 12 - Debt”. The purchase agreement contained a provision for a “true up” of acquired working capital within 120 days after the closing date, which has not yet been finalized with the seller. The acquired business was assigned to the Professional segment. The acquisition of Arroyo Consulting allows the Company to strengthen the go-to-market cross-selling efforts providing clients a cost effective alternative offering nearshore and offshore IT resources. Arroyo Consulting provides nearshore and offshore professional workforce solutions specializing in IT and software development with operations in the United States, Colombia, and India. The 2022 and 2021 consolidated statements of operations do not include any operating results of Arroyo Consulting. The Fiscal 2023 consolidated statement of operation and comprehensive (loss) income included thirty-six weeks for approximately $14.8 million of revenue and $4.0 million of operating income, which included $0.7 million in amortization expense on acquisition intangibles. The preliminary purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows (in thousands): Accounts receivable $ 3,452 Right-of-use asset - operating leases 141 Intangible assets 11,468 Goodwill (no deductible tax basis) 3,836 Current liabilities assumed (2,471) Lease liability - operating leases (140) Total net assets acquired $ 16,286 Cash $ 6,800 Hold back, working capital* 350 Hold back, indemnities* 850 Working capital adjustment* 677 Fair value of contingent consideration 7,609 Total fair value of consideration transferred for acquired business $ 16,286 *Included in Other current liabilities The allocation of the intangible assets is as follows (in thousands): Estimated Fair Estimated Covenants not to compete $ 352 5 years Client partner list 10,946 10 years Computer software 170 3 years Total $ 11,468 The Company incurred costs of $0.6 million in Fiscal 2023 related to the Arroyo Consulting acquisition. These costs were expensed as incurred in selling, general and administrative expenses. Supplemental Unaudited Pro Forma Information The Company estimates what would have been reported if the revenues and net income from continuing operations of the Horn Solutions and Arroyo Consulting acquisitions had taken place on the first day of the Company’s Fiscal 2022 (in thousands, except income per share): December 31, January 1, Revenues $ 320 $ 346 Gross profit $ 114 $ 123 Net (loss) income from continuing operations $ (10) $ 13 Net (loss) income per share from continuing operations: Basic $ (0.89) $ 1.29 Diluted $ (0.89) $ 1.29 Pro forma net (loss) income includes amortization of primarily client partner lists, interest expense on additional borrowings on the New Term Loan and the revolving facility (the “Revolving Facility”)(see “Note 12 - Debt”) at a rate of 2.5%. The tax benefit of the pro forma adjustments at an effective tax rate of 22.3% for Fiscal 2023 and 24.5% for Fiscal 2022. The pro forma operating results include adjustments to Horn Solutions and Arroyo Consulting related to synergy adjustments for expenses that would be duplicative and other non-recurring, non-operating and out of period expense items once integrated with the Company. There were no material nonrecurring adjustments. Amounts set forth above are not necessarily indicative of the results that would have been attained had the Horn Solutions and Arroyo Consulting acquisitions taken place on the first day of Fiscal 2022 or of the results that may be achieved by the combined enterprise in the future.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On March 21, 2022, the Company sold substantially all of the assets and certain liabilities of InStaff to Sentech Engineering Services, Inc. (“Sentech”) for a sale price of approximately $30.3 million cash, subject to customary sales price and working capital adjustments specified in the purchase agreement. The purchase agreement provided for deferred consideration of $2.0 million, which was received April 3, 2023. The sale resulted in an original pre-tax gain on sale of discontinued operations of $17.3 million, with an additional pre-tax gain of $0.4 million recognized as part of the net working capital adjustment in October 2022. The InStaff financial results for periods prior to the sale have been reflected in our Consolidated Statements of Operations and Comprehensive (Loss) Income and Consolidated Statements of Cash Flows as discontinued operations. The financial results of InStaff are as follows at (in thousands): January 1, December 26, 2021 Revenue $ 16,465 $ 71,292 Cost of services 14,144 60,948 Gross profit 2,321 10,344 Selling expenses 1,062 5,684 Depreciation 24 90 Income from discontinued operations before gain on sale and income taxes $ 1,235 $ 4,570

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2023
Other current assets [Abstract]
Other Current Assets	OTHER CURRENT ASSETS Other current assets consist of the following at (in thousands): December 31, January 1, CARES Act receivable $ 2,188 $ 2,368 Deferred consideration — 2,000 Income tax receivable 685 1,667 Horn Solutions working capital adjustment — 534 Workers’ compensation deposit refund receivable — 448 Due from Arroyo and Sentech, respectively 3,843 411 Other 456 31 $ 7,172 $ 7,459 CARES Act Receivable

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET Property and equipment consist of the following at (in thousands): December 31, January 1, Leasehold improvements $ 665 $ 1,397 Furniture and fixtures 1,152 1,506 Computer systems 3,476 4,077 5,293 6,980 Accumulated depreciation (4,076) (4,899) Property and equipment, net $ 1,217 $ 2,081 Total depreciation expense from continuing operations in Fiscal 2023, 2022 and 2021 was $0.4 million, $0.6 million, and $0.7 million, respectively. In Fiscal 2023, the Company completed software assets and reclassed $0.7 million to Software as a service and $0.2 million to Intangible assets related to the information technology improvement project.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases, Operating [Abstract]
LEASES	LEASES The Company’s future continuing operating lease obligations that have not yet commenced are immaterial. Short-term leases were immaterial. The supplemental balance sheet and cash flow information related to the Company's operating leases were as follows at (dollars in thousands): December 31, January 1, December 26, 2021 Weighted average remaining lease term of operation leases 3.5 years 3.3 years 2.7 years Weighted average discount rate for continuing operating leases 6.5 % 5.2 % 5.0 % Cash paid for continuing operating leases $ 2,185 $ 2,115 $ 2,136 Continuing operating lease expense $ 2,155 $ 1,887 $ 1,907 Right-of -use assets obtained in exchange for new operating lease liabilities $ 2,837 $ 2,248 $ 6 The undiscounted annual future minimum lease payments of continuing operations consist of the following at (in thousands): December 31, 2023 2024 $ 2,306 2025 1,591 2026 1,211 2027 852 2028 512 Thereafter 74 Total lease payment 6,546 Interest (716) Present value of lease liabilities $ 5,830

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS In the first quarter of Fiscal 2023, management decided to eliminate the use of various trade names and go to market under the BGSF brand. Management’s rebranding created an impairment charge of $22.5 million. The Company determined that there were no impairment indicators for these assets in Fiscal 2022. Finite and indefinite lived intangible assets consist of the following at (in thousands): December 31, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 69,114 $ 44,150 $ 24,964 Covenants not to compete 2,743 2,153 590 Computer software 7,825 3,009 4,816 Total $ 79,682 $ 49,312 $ 30,370 January 1, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 58,609 $ 38,227 $ 20,382 Covenants not to compete 2,391 1,886 505 Computer software 7,208 3,087 4,121 68,208 43,200 25,008 Indefinite lives: Trade names 23,977 1,433 22,544 Total $ 92,185 $ 44,633 $ 47,552 Estimated future amortization expense for the next five years and thereafter is as follows (in thousands): Fiscal Years Ending: 2024 $ 7,185 2025 5,593 2026 4,332 2027 3,125 2028 2,469 Thereafter 7,666 Total $ 30,370

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The changes in the carrying amount of goodwill as of and during the years ended were as follows at (in thousands): Property Management Professional Total December 26, 2021 $ 1,074 $ 28,068 $ 29,142 Additions from acquisitions — 26,051 26,051 January 1, 2023 1,074 54,119 55,193 Additions from acquisitions — 4,395 4,395 December 31, 2023 $ 1,074 $ 58,514 $ 59,588

ACCRUED PAYROLL AND EXPENSES AN

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION	12 Months Ended
	Dec. 31, 2023
Accrued Liabilities, Current [Abstract]
ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION	ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION Accrued payroll and expenses consist of the following at (in thousands): December 31, January 1, Field talent payroll $ 5,014 $ 6,923 Field talent payroll related 1,039 941 Accrued bonuses and commissions 2,931 5,740 Other 5,918 5,567 Accrued payroll and expenses $ 14,902 $ 19,171 The following is a schedule of future estimated contingent consideration payments at (in thousands): December 31, 2023 Estimated Cash Payment Discount Net Due in: Less than one year $ 4,250 $ (42) $ 4,208 One to two years 4,250 (138) 4,112 Contingent consideration $ 8,500 $ (180) $ 8,320

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At December 31, 2023, federal income tax receivable of $0.7 million is included in Other current assets and state income tax payable of $0.3 million is included in Income taxes payable. At January 1, 2023, federal income tax receivable of $1.7 million is included in Other current assets and state income tax payable of $0.3 million is included in Income taxes payable. The Company’s income tax expense for the fiscal years are comprised of the following at (in thousands): December 31, 2023 January 1, December 26, 2021 Current federal income tax $ (1,312) $ (589) $ (594) Current state income tax (825) (717) (766) Deferred tax benefit (income) 5,075 (2,353) (1,279) Income tax benefit (expense) from continuing operations 2,938 (3,659) (2,639) Income tax (expense) from discontinued operations — (4,810) (919) Income tax benefit (expense) $ 2,938 $ (8,469) $ (3,558) Significant components of the Company’s deferred income taxes are as follows at (in thousands): December 31, January 1, Deferred tax assets: Allowance for credit losses $ 120 $ 127 Goodwill and intangible assets 5,242 787 Accrued payroll and expenses 681 404 Contingent consideration 2,087 271 Share-based compensation 602 504 Net operating loss carry forward 662 985 Deferred tax liabilities: Prepaid expenses and other current assets (735) (579) Property and equipment (1,388) (303) Deferred income taxes, net $ 7,271 $ 2,196 The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows at (in thousands): December 31, 2023 January 1, 2023 December 26, 2021 Tax benefit (expense) at federal statutory rate $ 2,764 (21.0) % $ (3,133) (21.0) % $ (2,750) (21.0) % State income tax benefit (expense), net of federal benefit 194 (1.5) % (795) (5.3) % (1,100) (8.4) % Equity, permanent differences and other (319) 2.3 % (178) (1.2) % 503 3.7 % Work Opportunity Tax Credit, net 299 (2.3) % 447 3.0 % 708 5.4 % Income tax benefit (expense) from continuing operations 2,938 (22.5) % (3,659) (24.5) % (2,639) (20.3) % Income tax (expense) from discontinued operations — — % (4,810) (24.5) % (919) (20.3) % Income tax benefit (expense) $ 2,938 (22.5) % $ (8,469) (24.5) % $ (3,558) (20.3) %

DEBT

DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT	DEBT On July 16, 2019, the Company entered into a Credit Agreement (the “Credit Agreement”), maturing July 16, 2024, led by BMO, as lead administrative agent, lender, letters of credit issuer, and swing line lender. The Credit Agreement provided for the Revolving Facility permitting the Company to borrow funds from time to time in an aggregate amount up to $35 million. The Credit Agreement also provided for a term loan commitment (the “Term Loan”) permitting the Company to borrow funds from time to time in an aggregate amount not to exceed $30 million with principal payable quarterly, based on an annual percentage of the original principal amount as defined in the Credit Agreement, all of which has been funded and repaid. The Company also had the option to request an increase in in the aggregate Term Loan by $40 million, which was done in connection with the Horn Solutions acquisition. The Company’s obligations under the Credit Amendment are secured by a first priority security interest in substantially all tangible and intangible property of the Company and its subsidiaries. The Credit Agreement bore interest either at the Base Rate plus the Applicable Margin or LIBOR plus the Applicable Margin through August 17, 2022 (as such terms are defined in the Credit Agreement). The Company pays an unused commitment fee on the daily average unused amount of the Revolving Facility. On August 18, 2022, the Company entered into an amendment to the Credit Agreement with BMO, which changed the interest rate component from LIBOR to the Secured Overnight Financing Rate (“SOFR”), plus the Applicable Margin (as such terms are defined in the amended credit agreement). In connection with the Horn Solutions acquisition on December 12, 2022 (See “Note 3 - Acquisitions”), the Company exercised the option to borrow $40.0 million, as noted above, pursuant to a second amendment to the Credit Agreement (“Second Credit Amendment”). The Second Credit Amendment requires 2.5% of the original principal balance of the New Term Loan payable on the last business day of each quarter, beginning on March 31, 2023. On April 24, 2023, in connection with the acquisition of Arroyo Consulting, the Company entered into a Third Amendment to the Credit Agreement (“Third Credit Amendment”) with BMO. The Third Credit Amendment revised language to permit an acquisition of a foreign entity under certain circumstances and modified the terms of permitted distributions and guarantors. On May 19, 2023, the Company entered into a Fourth Amendment to the Credit Agreement (“Fourth Credit Amendment”) increasing the Revolving Facility by $6.0 million to an aggregate amount up to $41.0 million. The Company is subject to a maximum Leverage Ratio and a minimum Fixed Charge Coverage Ratio (as such terms are defined in the amended Second Credit Amendment). The Company was in compliance with the customary affirmative and negative covenants as of December 31, 2023. The indebtedness under the Credit Agreement had a maturity date of July 16, 2024, which has been classified within current liabilities as of December 31, 2023. The Credit Agreement was amended and restated on March 12, 2024. See Note 21 - Subsequent Events. Letter of Credit In March 2020, in conjunction with the 2020 EdgeRock acquisition, the Company entered into a standby letter of credit arrangement, which expires December 31, 2024, for purposes of protecting a lessor against default on lease payments. As of December 31, 2023, the Company had a maximum financial exposure from this standby letter of credit totaling $0.1 million, all of which is considered usage against the Revolving Facility. The Company has no history of default, nor is it aware of circumstances that would require it to perform under, any of these arrangements and believes that the resolution of any disputes thereunder that might arise in the future would not materially affect the Company’s consolidated financial statements. Accordingly, no liability has been recorded in respect to these arrangements as of December 31, 2023 or January 1, 2023. Line of Credit At December 31, 2023 and January 1, 2023, $24.9 million and $22.6 million, respectively, was outstanding on the revolving facilities. Average daily balance for Fiscal 2023, 2022 and 2021 was $23.1 million, $18.4 million, and $9.9 million, respectively. Borrowings under the revolving facilities consisted of and bore interest at (in thousands): December 31, January 1, Base Rate $ 4,874 9.75 % $ 2,562 8.25 % SOFR 3,000 7.69 % 20,000 6.45 % SOFR 2,000 7.71 % — — % SOFR 15,000 7.77 % — — % Total $ 24,874 $ 22,562 Long-Term Debt Long-term debt consisted of and bore interest at (in thousands): December 31, January 1, SOFR $ 34,000 7.79 % $ 40,000 6.72 % Long-term debt $ 34,000 $ 40,000 Maturities on the Revolving Facility with BMO and long-term debt as of , are as follows at (in thousands): Fiscal: December 31, 2024 $ 58,874 Less debt issuance costs (128) Total, net $ 58,746 Cash Flow Hedge In April 2020, the Company entered into a pay-fixed/receive-floating interest rate swap agreement with our bank syndicate led by BMO that reduces the floating interest rate component on the Term Loan obligation. The $25.0 million notional amount was designed as a cash flow hedge on the underlying variable rate interest payments against a fixed interest rate. In accordance with cash flow hedge accounting treatment, the Company had determined that the hedge was perfectly effective using the change-in-variable-cash-flow method. On March 21, 2022, the Company paid down the balance, which cancelled the agreement. The unrealized gains or losses associated with the change in the fair value of the effective portion of the hedging instrument was recorded in accumulated other comprehensive income or loss. The Company reclassified the interest rate swap from accumulated other comprehensive gain or loss against interest expense in the same period in which the hedge transaction affected earnings. Convertible Note At December 31, 2023 and January 1, 2023, the Company had a two-year convertible unsecured promissory note of $4.4 million due to the seller with an annual interest rate of 6%, with interest paid quarterly related to the Horn Solutions acquisition on December 12, 2022 (See “Note 3 - Acquisitions”). The promissory note is convertible into shares of our common stock at any time after the one-year anniversary of the promissory note at a conversion price equal to $17.12 per share, prior to the maturity date of December 12, 2024. The promissory note is subordinate to the Company’s senior debt.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The accounting standard for fair value measurements defines fair value and establishes a market-based framework or hierarchy for measuring fair value. The standard is applicable whenever assets and liabilities are measured at fair value. The fair value hierarchy established prioritizes the inputs used in valuation techniques into three levels as follows: Level 1 - Observable inputs - quoted prices in active markets for identical assets and liabilities; Level 2 - Observable inputs other than the quoted prices in active markets for identical assets and liabilities - includes quoted prices for similar instruments, quoted prices for identical or similar instruments in inactive markets, and amounts derived from valuation models where all significant inputs are observable in active markets, for substantially the full term of the financial instrument; and Level 3 - Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable and require us to develop relevant assumptions. The following table summarizes the financial assets and liabilities measured at fair value on a recurring basis and the level they fall within the fair value hierarchy (in thousands): Amounts Recorded at Fair Value Financial Statement Classification Fair Value Hierarchy December 31, January 1, Convertible note Convertible note Level 2 $ 4,368 $ 4,368 Contingent consideration, net Contingent consideration, net - current and long-term Level 3 $ 8,320 $ 1,081

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
EQUITY	EQUITY Authorized capital stock consists of 19,500,000 shares of common stock, par value $0.01 per share and 500,000 shares of undesignated preferred stock, par value $0.01 per share. Restricted Stock The Company issued net restricted common stock of 56,889 and 32,344 shares to team members and non-team member (non-employee) directors in Fiscal 2023 and Fiscal 2022, respectively. The restricted shares of $0.01 par value per share were issued under the 2013 Plan and contain a three-year service condition. The restricted stock constitutes issued and outstanding shares of the Company’s common stock, except for the right of disposal, for all purposes during the period of restriction including voting rights and dividend distributions. In connection with the vesting portions of the restricted stock, the Company repurchased 2,085, -0-, and 610 shares of company stock, or treasury stock, to satisfy the withholding obligation in connection with the vesting of a portion of the restricted stock for Fiscal 2023, 2022, and 2021, respectively. Treasury stock is accounted for under the cost method whereby the entire cost of the acquired stock is recorded.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	SHARE-BASED COMPENSATION Stock Options In December 2013, the board of directors adopted the original 2013 Plan. Under the original 2013 Plan team members, directors and consultants of the Company may receive incentive stock options and other awards. To the extent any option or award expires unexercised or is canceled, terminated or forfeited in any manner without the issuance of common stock thereunder, such shares shall again be available for issuance under the original 2013 Plan. As of December 31, 2023, a total of 1,215,987 shares remain available for issuance under the 2013 Plan. The term of each option is determined by the board of directors but cannot exceed 10 years. Unless otherwise specified in an option agreement, options vest and become exercisable on the following schedule: 20% immediately and 20% on each anniversary date of the grant date. Each option shall be designated as an incentive stock option (“ISO”) or a non-qualified option (“NQO”). The exercise price of an ISO shall not be less than the fair market value of the stock covered by the ISO at the grant date; provided, however, the exercise price of an ISO granted to any person who owns, directly or indirectly, stock of the Company constituting more than 10% of the total combined voting power of all classes of outstanding stock of the Company or of any affiliate of the Company, shall not be less than 110% of such fair market value. The fair value of each option award was estimated on the date of grant using a Black-Scholes option pricing model and the assumptions in the following table. Because this option valuation model incorporates ranges of assumptions for inputs, those ranges are disclosed below. The Company bases the estimate of expected volatility on the historical volatilities of the Company for a period equal to the expected life of the option. The risk-free rate for periods within the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The Company expects to use historical data to estimate team member termination within the valuation model; separate groups of team members that have similar historical termination behavior are considered separately for valuation purposes. The Company believes these estimates and assumptions are reasonable. However, these estimates and assumptions may change in the future based on actual experience as well as market conditions. For Fiscal 2023, 2022 and 2021, the Company recognized $0.4 million, $0.7 million and $0.6 million of compensation expense from continuing operations related to stock awards, respectively. Unamortized share-based compensation expense from continuing operations as of December 31, 2023 amounted to $0.9 million which is expected to be recognized over the next 2.6 years. The following assumptions were used to estimate the fair value of stock options for the years ended: December 31, 2023 January 1, 2023 December 26, 2021 Weighted-average fair value of awards $ 3.00 $ 5.17 $ 4.91 Weighted-average risk-free interest rate 4.2 % 2.7 % 0.8 % Weighted-average dividend yield $ 0.60 $ 0.54 $ 0.35 Weighted-average volatility factor 52.8 % 54.6 % 53.3 % Weighted-average expected life 10.0 yrs 10.0 yrs 10.0 yrs A summary of stock option activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Options Awards outstanding at December 27, 2020 652,655 $ 17.63 7.1 $ 665 Granted 116,374 $ 11.57 Exercised (1,350) $ 9.72 Forfeited / Canceled (72,350) $ 15.01 Awards outstanding at December 26, 2021 695,329 $ 16.91 6.7 $ 665 Granted 164,000 $ 12.87 Exercised (1,000) $ 9.75 Forfeited / Canceled (36,650) $ 17.65 Awards outstanding at January 1, 2023 821,679 $ 16.08 6.4 $ 1,907 Granted 126,470 $ 10.02 Exercised (4,800) $ 6.25 Forfeited / Canceled (21,039) $ 17.38 Awards outstanding at December 31, 2023 922,310 $ 15.30 6.0 $ 104 Awards exercisable at January 1, 2023 573,863 $ 17.50 5.4 $ 1,164 Awards exercisable at December 31, 2023 663,740 $ 16.84 5.0 $ 103 Number of Weighted Average Grant Date Fair Value Non-vested outstanding at January 1, 2023 247,816 $ 7.64 Non-vested outstanding at December 31, 2023 258,570 $ 7.84 During Fiscal 2023 and 2022, there were no cashless stock option exercises. During Fiscal 2021 the Company issued 213 shares of common stock upon the cashless exercise of 600 stock options. Restricted Stock For Fiscal 2023, 2022 and 2021, the Company recognized $0.6 million, $0.4 million, and $0.5 million, respectively, of compensation expense related to restricted stock. Unamortized share-based compensation expense as of December 31, 2023 amounted to $0.6 million which is expected to be recognized over the next 1.8 years. A summary of restricted stock activity is presented as follows: Number of Weighted Average Grant Date Fair Value Restricted outstanding at December 27, 2020 25,218 $ 16.01 Issued 64,702 $ 12.04 Vested (29,076) $ 15.75 Restricted outstanding at December 26, 2021 60,844 $ 11.91 Issued 32,344 $ 13.14 Vested (31,168) $ 11.79 Restricted outstanding at January 1, 2023 62,020 $ 12.21 Issued 57,974 $ 11.22 Vested (43,303) $ 11.71 Forfeited / Canceled (967) $ 12.62 Restricted outstanding at December 31, 2023 75,724 $ 11.73 Nonvested outstanding at January 1, 2023 62,020 $ 12.21 Nonvested outstanding at December 31, 2023 75,724 $ 11.73 Warrant Activity For Fiscal 2023, 2022 and 2021, the Company did not recognize compensation cost related to warrants. There was no unamortized stock compensation expense remaining to be recognized as of December 31, 2023. A summary of warrant activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Warrants Warrants outstanding at December 27, 2020 25,862 $ 16.80 0.4 $ — Expired (25,862) $ 16.80 Warrants outstanding at December 26,2021, January 1, 2023, and December 31, 2023 — $ — 0.0 $ — Warrants exercisable January 1, 2023 and December 31, 2023 — $ — 0.0 $ — There were no non-vested warrants outstanding at December 31, 2023, January 1, 2023, and December 26, 2021. There were no exercises of warrants in Fiscal 2023, 2022, and 2021. The intrinsic value in the tables above is the amount by which the market value of the underlying stock exceeded the exercise price of outstanding options or warrants, before applicable income taxes and represents the amount holders would have realized if all in-the-money options or warrants had been exercised on the last business day of the period indicated. 2020 Employee Stock Purchase Plan (“2020 ESPP”) In November 2020, the Company’s shareholders approved the 2020 ESPP. Under the 2020 ESPP, eligible team members of the Company may elect for payroll deductions to purchase shares on each purchase date during an offering period. A total of 250,000 shares of common stock of BGSF, Inc. were initially reserved for issuance pursuant to the 2020 ESPP. For Fiscal 2023, and 2022, the Company issued 54,305 and 59,506 shares of common stock under the 2020 ESPP, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS There were no related party transactions in Fiscal 2023, 2022, or 2021.

TEAM MEMBER BENEFIT PLAN

TEAM MEMBER BENEFIT PLAN	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
TEAM MEMBER BENEFIT PLAN	TEAM MEMBER BENEFIT PLAN Defined Contribution Plan The Company provides a defined contribution plan (the “401(k) Plan”) for the benefit of its eligible team members and field talent. The 401(k) Plan allows participants to make contributions subject to applicable statutory limitations. The Company matches participants contributions 100% up to the first 3% and 50% of the next 2% of a team member or field talent’s compensation. The Company contributed $2.0 million, $1.5 million and $1.5 million from continuing operations to the 401(k) Plan for Fiscal 2023, 2022 and 2021, respectively.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS The Company has continuing operations through the Property Management and Professional segments. Segment (loss) income from continuing operations includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets. The following table provides a reconciliation of revenue and (loss) income from continuing operations by reportable segment to consolidated results for the periods indicated at (in thousands): December 31, 2023 January 1, 2023 December 26, 2021 Revenue: Property Management $ 125,077 $ 121,093 $ 92,018 Professional 188,090 177,329 147,009 Total $ 313,167 $ 298,422 $ 239,027 Depreciation: Property Management $ 133 $ 179 $ 210 Professional 263 355 390 Home office 50 63 85 Total $ 446 $ 597 $ 685 Amortization: Professional $ 6,198 $ 2,338 $ 2,431 Home office 1,130 1,119 582 Total $ 7,328 $ 3,457 $ 3,013 December 31, 2023 January 1, 2023 December 26, 2021 Operating (loss) income: Property Management $ 23,155 $ 19,803 $ 14,663 Professional - without CARES Act credit and impairment loss 12,292 15,604 10,340 Professional - CARES Act credit — — 921 Professional - impairment loss (22,545) — — Home office - general and administrative (20,087) (19,124) (14,948) Home office - CARES Act credit — — 1,150 Home office - gain on contingent consideration — — 2,404 Total $ (7,185) $ 16,283 $ 14,530 Capital Expenditures: Property Management $ 70 $ 135 $ 106 Professional 444 90 107 Home office 2,083 5,455 2,991 Total $ 2,597 $ 5,680 $ 3,204 Total Assets: Property Management $ 29,884 $ 29,302 Professional 122,751 141,018 Home office 25,882 24,353 Total $ 178,517 $ 194,673

QUARTERLY FINANCIAL DATA (UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (UNAUDITED)	QUARTERLY FINANCIAL DATA (UNAUDITED) December 31, 2023 First Second Third Fourth Fiscal Revenues $ 75,316 $ 80,800 $ 83,484 $ 73,567 $ 313,167 Gross profit $ 26,784 $ 29,574 $ 29,979 $ 25,447 $ 111,784 Net (loss) income $ (16,466) $ 2,604 $ 2,640 $ 999 $ (10,223) Net (loss) income per share: Basic $ (1.54) $ 0.24 $ 0.24 $ 0.11 $ (0.95) Diluted $ (1.54) $ 0.24 $ 0.24 $ 0.11 $ (0.95) Weighted-average shares outstanding: Basic 10,712 10,759 10,791 10,812 10,766 Diluted 10,712 10,770 10,803 10,823 10,766 January 1, 2023 First Second Third Fourth Fiscal Revenues $ 68,542 $ 74,089 $ 78,508 $ 77,283 $ 298,422 Gross Profit $ 23,431 $ 25,059 $ 28,000 $ 27,058 $ 103,548 Income from continuing operations $ 2,008 $ 3,184 $ 4,652 $ 1,417 $ 11,261 Income (loss) from discontinued operations, net of tax $ 13,792 $ (7) $ — $ 315 $ 14,100 Net income $ 15,800 $ 3,177 $ 4,652 $ 1,732 $ 25,361 Net income per share - basic: Income from continuing operations $ 0.19 $ 0.31 $ 0.44 $ 0.14 $ 1.08 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.65 — — 0.04 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - basic $ 1.51 $ 0.31 $ 0.44 $ 0.17 $ 2.43 Net income per share - diluted: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.07 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.66 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - diluted $ 1.52 $ 0.30 $ 0.44 $ 0.16 $ 2.42 Weighted-average shares outstanding: Basic 10,429 10,472 10,492 10,501 10,427 Diluted 10,485 10,514 10,533 10,544 10,473

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividend On February 7, 2024, the Company’s board of directors declared a cash dividend in the amount of $0.15 per share of common stock to be paid on February 27, 2024 to all shareholders of record as of the close of business on February 20, 2024. Credit Agreement On March 12, 2024, the Credit Agreement was amended and restated through the Company’s entry into an Amended and Restated Credit Agreement with certain lenders, BMO Bank, N.A., as administrative agent, letter of credit Issuer, and swing line lender, and BMO Capital Markets Corp., as sole lead arranger and sole book runner. The Amended and Restated Credit Agreement has a maturity date of March 12, 2028. The Amended and Restated Credit Agreement provides for a revolving credit facility permitting us to borrow funds from time to time in an aggregate amount up to $40 million. Term loans with an outstanding principal balance of $34 million were outstanding under the Credit Agreement remain outstanding under the Amended and Restated Credit Agreement. The Amended and Restated Credit Agreement further provides for a delayed draw term loan commitment of $4.3 million. The Company is required to repay the term loans in quarterly principal installments in an amount equal to 2.5% of the aggregate principal balance thereof. The Amended and Restated Credit Agreement provides for interest either at the Base Rate plus the Applicable Margin, or the Adjusted Term SOFR plus the Applicable Margin (in each case, as such terms are defined in the Amended and Restated Credit Agreement). The Amended and Restated Credit Agreement also provides for letter of credit fees and commitment fees as further described therein. The Company’s obligations under the Amended and Restated Credit Amendment are secured by a first priority security interest in substantially all of the Company’s and its Subsidiaries’ tangible and intangible property. The Amended and Restated Credit Agreement provides for a maximum Leverage Ratio and a minimum Fixed Charge Coverage Ratio (as such terms are defined in the Amended and Restated Credit Amendment), and also provides for, among other items, representations and warranties and affirmative and negative covenants, as described therein.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of the Company. All significant intercompany transactions and balances have been eliminated in consolidation.
Fiscal Year	Fiscal Year The Company has a 52/53 week fiscal year. Fiscal years for the consolidated financial statements included herein are for the 52 weeks ended December 31, 2023, and 53 weeks ended January 1, 2023, and the 52 weeks ended December 26, 2021, referred as Fiscal 2023, 2022, and 2021, respectively.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2022 and 2021 financial statements to conform with the 2023 presentation.
Management Estimates	Management Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates affecting the financial statements include allowances for credit losses, goodwill, intangible assets, lease liabilities, contingent consideration obligations related to acquisitions, and income taxes. Additionally, the valuation of share-based compensation expense uses a model based upon interest rates, stock prices, maturity estimates, volatility and other factors. The
Financial Instruments	Financial Instruments The Company uses fair value measurements in areas that include, but are not limited to, the allocation of purchase price consideration to tangible and identifiable intangible assets, convertible debt, contingent consideration, and interest rate swap agreements. The carrying values of cash, accounts receivables, accounts payable, accrued payroll and expenses, and other current assets and liabilities approximate their fair values because of the short-term nature of these instruments. The carrying value of bank debt approximates fair value due to the variable nature of the interest rates under the credit agreement with BMO Harris Bank, N.A. (“BMO”) that provides for a revolving credit facility, term loan and current rates available to the Company for debt with similar terms and risk. In Fiscal 2022 and 2021, Management determined the fair value on the interest rate swap based on quoted prices from BMO.
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable
Property and Equipment	Property and Equipment The Company depreciates the cost of property and equipment over the estimated useful lives of the assets using the straight-line method ranging from five
Deposits	Deposits The Company maintains guaranteed costs policies for workers’ compensation coverage in monopolistic states and minimal loss retention coverage in all other states. Under these policies, the Company is required to maintain refundable deposits of $2.4 million, which are included in Deposits in the accompanying consolidated balance sheets, as of December 31, 2023 and January 1, 2023.
Other Assets	Software as a service The Company capitalizes direct costs incurred in cloud computing implementation costs from hosting arrangements, and are reported as a component of Software as a service. All other internal-use software development costs are capitalized and reported as a component of computer software within Intangible assets. In Fiscal 2023, the Company added software assets of $0.6 million and reclassified $0.7 million from property and equipment related to the information technology improvement project.
Leases	Leases The Company leases all their office space through operating leases, which expire at various dates through 2030. Many of the lease agreements obligate the Company to pay real estate taxes, insurance and certain maintenance costs, which are accounted for separately. Certain of the Company’s lease arrangements contain renewal provisions from 1 to 10 years, exercisable at the Company’s option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet as right-of-use assets and lease liabilities for the lease term. Right-of-use lease assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term and include options to extend or terminate the lease when they are reasonably certain to be exercised. The present value of lease payments is determined using the incremental borrowing rate based on the information available at lease commencement date, unless the implicit rate in the lease is readily determinable. The Company’s operating lease expense is recognized on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses.
Intangible Assets	Intangible Assets The Company holds intangible assets with finite lives. Intangible assets with finite useful lives are amortized over their respective estimated useful lives, ranging from three Identifiable Intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable Intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable Intangible assets are discounted back to their net present value. The Company capitalizes purchased software and internal payroll costs directly incurred in the modification of internal use software. Software maintenance and training costs are expensed in the period incurred. The Company evaluates the recoverability of Intangible assets whenever events or changes in circumstances indicate that an Intangible asset’s carrying amount may not be recoverable. The Company considered the current and expected future economic and market conditions and its impact on each of the reporting units. The Company annually evaluates the remaining useful lives of all Intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. In the first quarter of Fiscal 2023, management decided to eliminate the use of various trade names and go to market under the BGSF brand. Management’s rebranding created an impairment charge of $22.5 million. The Company determined that there were no impairment indicators for these assets in Fiscal 2022.
Goodwill	Goodwill Goodwill represents the difference between the total consideration paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Based on annual testing, the Company has determined that there was no goodwill impairment in Fiscal 2023, 2022 or 2021. The Company first evaluates qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than its carrying amount, including goodwill. If after qualitatively assessing the totality of events or circumstances, the Company determines that it is not more likely than not that the fair value of the reporting unit is less than its carrying amount, then further testing is unnecessary. If after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the Company then estimates the fair value of the reporting unit and compares the fair value of the reporting unit with its carrying amount, including goodwill, as discussed below. In assessing whether it is more likely than not that an indefinite-lived intangible asset is impaired, the Company assesses relevant events and circumstances that could affect the significant inputs used to determine the fair value. The quantitative impairment test for an indefinite-lived intangible asset consists of a comparison of the fair value of the asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, a reporting unit shall recognize an impairment loss in an amount equal to that excess. The quantitative goodwill impairment test involves a two-step process. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is required. If the fair value of the reporting unit is less than the carrying value, the Company must perform the second step of the impairment test to measure the amount of impairment loss. In the second step, the reporting unit’s fair value is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill in the same manner as if the reporting unit was being acquired in a business combination. If the implied fair value of the reporting unit's goodwill is less than the carrying value, the difference is recorded as an impairment loss.
Cash Flow Hedge	Cash Flow Hedge The unrealized gains or losses associated with the change in the fair value of the effective portion of the hedging instrument was recorded in accumulated other comprehensive income or loss. The Company reclassified the interest rate swap from accumulated other comprehensive gain or loss against interest expense in the same period in which the hedge transaction affected earnings. There were no outstanding cash flow hedges at December 31, 2023 or January 1, 2023.
Debt Issuance Costs	Debt Issuance Costs
Contingent Consideration	Contingent Consideration The Company has obligations, to be paid in cash, related to its acquisitions if certain operating and financial goals are met. The fair value of this contingent consideration is determined using expected cash flows and present value technique. The fair value calculation of the expected future payments uses a discount rate commensurate with the risks of the expected cash flow. The resulting discount is amortized as interest expense over the outstanding period using the effective interest method.
Revenue Recognition	Revenue Recognition The Company derives its revenues from continuing operations in Property Management and Professional segments by providing workforce solutions, placement services, and managed services. Revenues are recognized when promised services are delivered to client partners, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues from continuing operations as presented on the consolidated statements of operations and comprehensive (loss) income represent services rendered to client partners less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. The Company records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified field talent, (ii) has the discretion to select the field talent and establish their price and duties and (iii) bears the risk for services that are not fully paid for by client partners. Workforce solution revenues - Field talent revenues from contracts with client partners are recognized in the amount to which the Company has a right to invoice, when the services are rendered by the Company’s field talent. Contingent placement revenues - Any revenues associated with workforce solutions that are provided on a contingent basis are recognized once the contingency is resolved, as this is when control is transferred to the client partner, usually when employment candidates start their employment. Retained search placement revenues - Any revenues from these workforce solutions are recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services, which is less than 1% of consolidated revenues. Managed services revenues - include both workforce solution revenues and fixed fee revenues from client partner contracts. Services performed represent the transfer of control to the client partner over a given period of time. Fixed fee revenues are recognized in equal amounts at fixed intervals as promised services are delivered. The Company estimates the effect of placement candidates who do not remain with its client partners through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client partners are generally calculated as a percentage of the new worker’s annual compensation. No fees for placement workforce solutions are charged to employment candidates. These assumptions determine the timing of revenue recognition for the reported period. Refer to Note 19 for disaggregated revenues by segment. Payment terms in the Company’s contracts vary by the type and location of its client partner and the workforce solutions offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of December 31, 2023 or January 1, 2023. There were no revenues recognized during Fiscal 2023 related to performance obligations satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during Fiscal 2023, 2022, and 2021. The opening balance of accounts receivable at December 26, 2021, was $48.1 million.
Advertising	Advertising The Company recognizes advertising expense in selling, general and administrative expenses as the services are incurred. Total advertising expense from continuing operations for Fiscal 2023, 2022, and 2021 was $2.1 million, $2.0 million, and $2.0 million, respectively.
Share-Based Compensation	Share-Based Compensation The Company recognizes compensation expense in selling, general and administrative expenses over the service period for options or restricted stock that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates.
Earnings Per Share	Earnings Per Share Basic earnings per common share are computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing income available to common stockholders by the weighted average number of common shares outstanding during the period adjusted to reflect potentially dilutive securities. Antidilutive shares are excluded from the calculation of earnings per share.
Income Taxes	Income Taxes The current provision for income taxes represents estimated amounts payable or refundable on tax returns filed or to be filed for the year. The Company recognizes any penalties when necessary as part of selling, general and administrative expenses. As a matter of operation, we first calculated the effective tax on continuing operations, and then allocated the remaining taxes to our discontinued operations, in accordance with Accounting Standards Codification (“ASC”) Topic 740. As of December 31, 2023 and January 1, 2023, goodwill of $45.9 million and $50.4 million, respectively, which is limited annually and is expected to be deductible for tax purposes. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts are classified as noncurrent in the consolidated balance sheets. Deferred tax assets are also recognized for net operating loss and tax credit carryovers. The overall change in deferred tax assets and liabilities for the period measures the deferred tax expense or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period of enactment. As of December 31, 2023, the Company has a $2.6 million net operating loss carry forward from the 2020 EdgeRock acquisition with no expiration date. These net operating losses are subject to an annual Internal Revenue Code Section 382 limitation of $1.3 million. Additionally, there was an increase of $5.2 million to the deferred tax assets related to the $22.5 million in impairment losses as of December 31, 2023. When appropriate, the Company will record a valuation allowance against net deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. The Company believes that it is more likely than not that all deferred tax assets will be realized and thus, believes that a valuation allowance is not required as of December 31, 2023 or January 1, 2023.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Segment Reporting: Improvements to Reportable Segment Disclosures. The new standard provides guidance to improve reportable segment disclosure with enhanced reporting of significant segment expenses. The new guidance is effective after December 15, 2023, and interim periods beginning after December 15, 2024, early adoption is permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements and related disclosures. In December 2023, FASB issued ASU 2023-09, Income Taxes: Improvements to Income Tax Disclosures. The new standard requires annual disclosure of the specific categories in the rate reconciliation, and additional information for reconciling items that meet a quantitative threshold. Additional information may be required on reconciling items. The new guidance is effective after December 15, 2024, early adoption is permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements and related disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Revenue from External Customers by Geographic Areas	Geographic revenue from continuing operations in excess of 10% of the Company’s consolidated revenue in Fiscal 2023 and the related percentage for Fiscal 2022 and 2021 was generated in the following areas at: December 31, January 1, December 26, Tennessee 13 % 10 % 12 % Texas 25 % 23 % 23 %
Summary of Valuation Allowance	the allowance for credit losses from continuing operations are as follows at (in thousands): December 31, January 1, Beginning balance $ 558 $ 449 Acquired allowance for credit losses - Horn Solutions — 109 Provision for credit losses, net 798 315 Amounts written off, net (802) (315) Ending balance $ 554 $ 558
Schedule of Weighted Average Number of Shares	The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods (in thousands): December 31, January 1, December 26, Weighted-average number of common shares outstanding: 10,766 10,427 10,367 Effect of dilutive securities: Stock options and restricted stock — 46 50 Weighted-average number of diluted common shares outstanding 10,766 10,473 10,417
Schedule of Securities excluded from Calculation of Earnings (loss) per Share	Stock options and restricted stock 812 360 402 Convertible note 255 255 — Antidilutive shares 1,067 615 402

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows (in thousands): Accounts receivable $ 3,734 Prepaid expenses and other assets 118 Property and equipment, net 83 Right-of-use asset - operating leases 1,528 Intangible assets 13,484 Goodwill (deductible tax basis of $26.1 million) 26,610 Current liabilities assumed (1,787) Lease liability - operating leases (1,528) Total net assets acquired $ 42,242 Cash $ 33,940 Hold back 1,000 Convertible Note 4,368 Common stock 3,351 Working capital adjustment (417) Total fair value of consideration transferred for acquired business $ 42,242 The preliminary purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows (in thousands): Accounts receivable $ 3,452 Right-of-use asset - operating leases 141 Intangible assets 11,468 Goodwill (no deductible tax basis) 3,836 Current liabilities assumed (2,471) Lease liability - operating leases (140) Total net assets acquired $ 16,286 Cash $ 6,800 Hold back, working capital* 350 Hold back, indemnities* 850 Working capital adjustment* 677 Fair value of contingent consideration 7,609 Total fair value of consideration transferred for acquired business $ 16,286 *Included in Other current liabilities
Allocation of Intangible Assets	The allocation of the intangible assets is as follows (in thousands): Estimated Fair Estimated Covenants not to compete $ 50 5 years Client partner list 13,434 10 years Total $ 13,484 The allocation of the intangible assets is as follows (in thousands): Estimated Fair Estimated Covenants not to compete $ 352 5 years Client partner list 10,946 10 years Computer software 170 3 years Total $ 11,468
Business Acquisition, Pro Forma Information	The Company estimates what would have been reported if the revenues and net income from continuing operations of the Horn Solutions and Arroyo Consulting acquisitions had taken place on the first day of the Company’s Fiscal 2022 (in thousands, except income per share): December 31, January 1, Revenues $ 320 $ 346 Gross profit $ 114 $ 123 Net (loss) income from continuing operations $ (10) $ 13 Net (loss) income per share from continuing operations: Basic $ (0.89) $ 1.29 Diluted $ (0.89) $ 1.29

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The financial results of InStaff are as follows at (in thousands): January 1, December 26, 2021 Revenue $ 16,465 $ 71,292 Cost of services 14,144 60,948 Gross profit 2,321 10,344 Selling expenses 1,062 5,684 Depreciation 24 90 Income from discontinued operations before gain on sale and income taxes $ 1,235 $ 4,570

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Other current assets [Abstract]
Schedule of Other Current Assets	consist of the following at (in thousands): December 31, January 1, CARES Act receivable $ 2,188 $ 2,368 Deferred consideration — 2,000 Income tax receivable 685 1,667 Horn Solutions working capital adjustment — 534 Workers’ compensation deposit refund receivable — 448 Due from Arroyo and Sentech, respectively 3,843 411 Other 456 31 $ 7,172 $ 7,459

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	consist of the following at (in thousands): December 31, January 1, Leasehold improvements $ 665 $ 1,397 Furniture and fixtures 1,152 1,506 Computer systems 3,476 4,077 5,293 6,980 Accumulated depreciation (4,076) (4,899) Property and equipment, net $ 1,217 $ 2,081

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases, Operating [Abstract]
Lessee, Operating Lease, Liability, Maturity	The undiscounted annual future minimum lease payments of continuing operations consist of the following at (in thousands): December 31, 2023 2024 $ 2,306 2025 1,591 2026 1,211 2027 852 2028 512 Thereafter 74 Total lease payment 6,546 Interest (716) Present value of lease liabilities $ 5,830

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Finite and indefinite lived intangible assets consist of the following at (in thousands): December 31, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 69,114 $ 44,150 $ 24,964 Covenants not to compete 2,743 2,153 590 Computer software 7,825 3,009 4,816 Total $ 79,682 $ 49,312 $ 30,370 January 1, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 58,609 $ 38,227 $ 20,382 Covenants not to compete 2,391 1,886 505 Computer software 7,208 3,087 4,121 68,208 43,200 25,008 Indefinite lives: Trade names 23,977 1,433 22,544 Total $ 92,185 $ 44,633 $ 47,552
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization expense for the next five years and thereafter is as follows (in thousands): Fiscal Years Ending: 2024 $ 7,185 2025 5,593 2026 4,332 2027 3,125 2028 2,469 Thereafter 7,666 Total $ 30,370

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill as of and during the years ended were as follows at (in thousands): Property Management Professional Total December 26, 2021 $ 1,074 $ 28,068 $ 29,142 Additions from acquisitions — 26,051 26,051 January 1, 2023 1,074 54,119 55,193 Additions from acquisitions — 4,395 4,395 December 31, 2023 $ 1,074 $ 58,514 $ 59,588

ACCRUED PAYROLL AND EXPENSES _2

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION (Tables)	12 Months Ended
	Dec. 31, 2023
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Liabilities	Accrued payroll and expenses consist of the following at (in thousands): December 31, January 1, Field talent payroll $ 5,014 $ 6,923 Field talent payroll related 1,039 941 Accrued bonuses and commissions 2,931 5,740 Other 5,918 5,567 Accrued payroll and expenses $ 14,902 $ 19,171
Schedule of Future Estimated Earnout Payments	The following is a schedule of future estimated contingent consideration payments at (in thousands): December 31, 2023 Estimated Cash Payment Discount Net Due in: Less than one year $ 4,250 $ (42) $ 4,208 One to two years 4,250 (138) 4,112 Contingent consideration $ 8,500 $ (180) $ 8,320

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The Company’s income tax expense for the fiscal years are comprised of the following at (in thousands): December 31, 2023 January 1, December 26, 2021 Current federal income tax $ (1,312) $ (589) $ (594) Current state income tax (825) (717) (766) Deferred tax benefit (income) 5,075 (2,353) (1,279) Income tax benefit (expense) from continuing operations 2,938 (3,659) (2,639) Income tax (expense) from discontinued operations — (4,810) (919) Income tax benefit (expense) $ 2,938 $ (8,469) $ (3,558)
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred income taxes are as follows at (in thousands): December 31, January 1, Deferred tax assets: Allowance for credit losses $ 120 $ 127 Goodwill and intangible assets 5,242 787 Accrued payroll and expenses 681 404 Contingent consideration 2,087 271 Share-based compensation 602 504 Net operating loss carry forward 662 985 Deferred tax liabilities: Prepaid expenses and other current assets (735) (579) Property and equipment (1,388) (303) Deferred income taxes, net $ 7,271 $ 2,196
Schedule of Effective Income Tax Rate Reconciliation	The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows at (in thousands): December 31, 2023 January 1, 2023 December 26, 2021 Tax benefit (expense) at federal statutory rate $ 2,764 (21.0) % $ (3,133) (21.0) % $ (2,750) (21.0) % State income tax benefit (expense), net of federal benefit 194 (1.5) % (795) (5.3) % (1,100) (8.4) % Equity, permanent differences and other (319) 2.3 % (178) (1.2) % 503 3.7 % Work Opportunity Tax Credit, net 299 (2.3) % 447 3.0 % 708 5.4 % Income tax benefit (expense) from continuing operations 2,938 (22.5) % (3,659) (24.5) % (2,639) (20.3) % Income tax (expense) from discontinued operations — — % (4,810) (24.5) % (919) (20.3) % Income tax benefit (expense) $ 2,938 (22.5) % $ (8,469) (24.5) % $ (3,558) (20.3) %

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities	Borrowings under the revolving facilities consisted of and bore interest at (in thousands): December 31, January 1, Base Rate $ 4,874 9.75 % $ 2,562 8.25 % SOFR 3,000 7.69 % 20,000 6.45 % SOFR 2,000 7.71 % — — % SOFR 15,000 7.77 % — — % Total $ 24,874 $ 22,562
Schedule of Long-term Debt Instruments	Long-term debt consisted of and bore interest at (in thousands): December 31, January 1, SOFR $ 34,000 7.79 % $ 40,000 6.72 % Long-term debt $ 34,000 $ 40,000
Schedule of Maturities of Long-term Debt	Maturities on the Revolving Facility with BMO and long-term debt as of , are as follows at (in thousands): Fiscal: December 31, 2024 $ 58,874 Less debt issuance costs (128) Total, net $ 58,746

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table summarizes the financial assets and liabilities measured at fair value on a recurring basis and the level they fall within the fair value hierarchy (in thousands): Amounts Recorded at Fair Value Financial Statement Classification Fair Value Hierarchy December 31, January 1, Convertible note Convertible note Level 2 $ 4,368 $ 4,368 Contingent consideration, net Contingent consideration, net - current and long-term Level 3 $ 8,320 $ 1,081

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Valuation Assumptions Used For Stock Options	The following assumptions were used to estimate the fair value of stock options for the years ended: December 31, 2023 January 1, 2023 December 26, 2021 Weighted-average fair value of awards $ 3.00 $ 5.17 $ 4.91 Weighted-average risk-free interest rate 4.2 % 2.7 % 0.8 % Weighted-average dividend yield $ 0.60 $ 0.54 $ 0.35 Weighted-average volatility factor 52.8 % 54.6 % 53.3 % Weighted-average expected life 10.0 yrs 10.0 yrs 10.0 yrs
Stock Option Activity	A summary of stock option activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Options Awards outstanding at December 27, 2020 652,655 $ 17.63 7.1 $ 665 Granted 116,374 $ 11.57 Exercised (1,350) $ 9.72 Forfeited / Canceled (72,350) $ 15.01 Awards outstanding at December 26, 2021 695,329 $ 16.91 6.7 $ 665 Granted 164,000 $ 12.87 Exercised (1,000) $ 9.75 Forfeited / Canceled (36,650) $ 17.65 Awards outstanding at January 1, 2023 821,679 $ 16.08 6.4 $ 1,907 Granted 126,470 $ 10.02 Exercised (4,800) $ 6.25 Forfeited / Canceled (21,039) $ 17.38 Awards outstanding at December 31, 2023 922,310 $ 15.30 6.0 $ 104 Awards exercisable at January 1, 2023 573,863 $ 17.50 5.4 $ 1,164 Awards exercisable at December 31, 2023 663,740 $ 16.84 5.0 $ 103
Schedule of Nonvested Share Activity	Number of Weighted Average Grant Date Fair Value Non-vested outstanding at January 1, 2023 247,816 $ 7.64 Non-vested outstanding at December 31, 2023 258,570 $ 7.84
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of restricted stock activity is presented as follows: Number of Weighted Average Grant Date Fair Value Restricted outstanding at December 27, 2020 25,218 $ 16.01 Issued 64,702 $ 12.04 Vested (29,076) $ 15.75 Restricted outstanding at December 26, 2021 60,844 $ 11.91 Issued 32,344 $ 13.14 Vested (31,168) $ 11.79 Restricted outstanding at January 1, 2023 62,020 $ 12.21 Issued 57,974 $ 11.22 Vested (43,303) $ 11.71 Forfeited / Canceled (967) $ 12.62 Restricted outstanding at December 31, 2023 75,724 $ 11.73 Nonvested outstanding at January 1, 2023 62,020 $ 12.21 Nonvested outstanding at December 31, 2023 75,724 $ 11.73
Warrant Activity	A summary of warrant activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Warrants Warrants outstanding at December 27, 2020 25,862 $ 16.80 0.4 $ — Expired (25,862) $ 16.80 Warrants outstanding at December 26,2021, January 1, 2023, and December 31, 2023 — $ — 0.0 $ — Warrants exercisable January 1, 2023 and December 31, 2023 — $ — 0.0 $ —

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	December 31, 2023 January 1, 2023 December 26, 2021 Revenue: Property Management $ 125,077 $ 121,093 $ 92,018 Professional 188,090 177,329 147,009 Total $ 313,167 $ 298,422 $ 239,027 Depreciation: Property Management $ 133 $ 179 $ 210 Professional 263 355 390 Home office 50 63 85 Total $ 446 $ 597 $ 685 Amortization: Professional $ 6,198 $ 2,338 $ 2,431 Home office 1,130 1,119 582 Total $ 7,328 $ 3,457 $ 3,013 December 31, 2023 January 1, 2023 December 26, 2021 Operating (loss) income: Property Management $ 23,155 $ 19,803 $ 14,663 Professional - without CARES Act credit and impairment loss 12,292 15,604 10,340 Professional - CARES Act credit — — 921 Professional - impairment loss (22,545) — — Home office - general and administrative (20,087) (19,124) (14,948) Home office - CARES Act credit — — 1,150 Home office - gain on contingent consideration — — 2,404 Total $ (7,185) $ 16,283 $ 14,530 Capital Expenditures: Property Management $ 70 $ 135 $ 106 Professional 444 90 107 Home office 2,083 5,455 2,991 Total $ 2,597 $ 5,680 $ 3,204 Total Assets: Property Management $ 29,884 $ 29,302 Professional 122,751 141,018 Home office 25,882 24,353 Total $ 178,517 $ 194,673

QUARTERLY FINANCIAL DATA (UNA_2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Data	December 31, 2023 First Second Third Fourth Fiscal Revenues $ 75,316 $ 80,800 $ 83,484 $ 73,567 $ 313,167 Gross profit $ 26,784 $ 29,574 $ 29,979 $ 25,447 $ 111,784 Net (loss) income $ (16,466) $ 2,604 $ 2,640 $ 999 $ (10,223) Net (loss) income per share: Basic $ (1.54) $ 0.24 $ 0.24 $ 0.11 $ (0.95) Diluted $ (1.54) $ 0.24 $ 0.24 $ 0.11 $ (0.95) Weighted-average shares outstanding: Basic 10,712 10,759 10,791 10,812 10,766 Diluted 10,712 10,770 10,803 10,823 10,766 January 1, 2023 First Second Third Fourth Fiscal Revenues $ 68,542 $ 74,089 $ 78,508 $ 77,283 $ 298,422 Gross Profit $ 23,431 $ 25,059 $ 28,000 $ 27,058 $ 103,548 Income from continuing operations $ 2,008 $ 3,184 $ 4,652 $ 1,417 $ 11,261 Income (loss) from discontinued operations, net of tax $ 13,792 $ (7) $ — $ 315 $ 14,100 Net income $ 15,800 $ 3,177 $ 4,652 $ 1,732 $ 25,361 Net income per share - basic: Income from continuing operations $ 0.19 $ 0.31 $ 0.44 $ 0.14 $ 1.08 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.65 — — 0.04 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - basic $ 1.51 $ 0.31 $ 0.44 $ 0.17 $ 2.43 Net income per share - diluted: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.07 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.66 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - diluted $ 1.52 $ 0.30 $ 0.44 $ 0.16 $ 2.42 Weighted-average shares outstanding: Basic 10,429 10,472 10,492 10,501 10,427 Diluted 10,485 10,514 10,533 10,544 10,473

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Revenue from External Customers by Geographic Areas (Details) - Sales Revenue, Net - Credit Risk	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Tennessee
Revenue, Major Customer [Line Items]
Concentration risk, percentage	13%	10%	12%
Texas
Revenue, Major Customer [Line Items]
Concentration risk, percentage	25%	23%	23%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in the Allowance for Doubtful Accounts (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 558,000	$ 449,000
Acquired allowance for credit losses - Horn Solutions	0	109,000
Provision for credit losses	798,000	315,000	$ 221,000
Amounts written off, net	(802,000)	(315,000)
Ending balance	$ 554,000	$ 558,000	$ 449,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Summary Of Significant Accounting Policies [Line Items]
Fiscal period, length	364 days	371 days	364 days
Deposits	$ 2,400,000
Impairment Of Intangible Asset Finite Lived Statement Of Income Or Comprehensive Income Extensible Enumeration Not Disclosed Flag			CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME
Goodwill, impairment loss	0	$ 0	$ 0
Impairment losses	22,545,000	0	0
Advertising expense	2,100,000	2,000,000	$ 2,000,000
Goodwill, amount expected to be tax deductible	45,900,000	$ 50,400,000
Operating loss carryforward, not subject to expiration	2,600,000
Net operating loss carry forward limitation	1,300,000
Increase to deferred tax assets	5,200,000
Other Assets
Summary Of Significant Accounting Policies [Line Items]
Software assets	600,000
Reclassifications of other assets	$ 700,000
Minimum
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life	5 years
Lessee, operating lease, renewal term (in years)	1 year
Finite-lived intangible asset, useful life	3 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life	7 years
Lessee, operating lease, renewal term (in years)	10 years
Finite-lived intangible asset, useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Weighted Average Number of Shares (Details) - shares	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Sep. 25, 2022	Jun. 26, 2022	Mar. 27, 2022	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Schedule of Weighted Average Number of Shares, Diluted [Line Items]
Weighted-average number of basic common shares outstanding	10,812,000	10,791,000	10,759,000	10,712,000	10,501,000	10,492,000	10,472,000	10,429,000	10,766,000	10,427,000	10,367,000
Weighted-average number of diluted common shares outstanding (in shares)	10,823,000	10,803,000	10,770,000	10,712,000	10,544,000	10,533,000	10,514,000	10,485,000	10,766,000	10,473,000	10,417,000
Stock options and restricted stock
Schedule of Weighted Average Number of Shares, Diluted [Line Items]
Effect of dilutive securities (in shares)									0	46,000	50,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,067,000	615,000	402,000
Stock options and restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	812,000	360,000	402,000
Convertible Notes Payable
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	255,000	255,000	0

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($)			9 Months Ended	12 Months Ended
	Dec. 12, 2022	Feb. 08, 2021	Oct. 01, 2023	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021	May 01, 2023	Apr. 24, 2023
Business Acquisition [Line Items]
Convertible note				$ 4,368,000	$ 4,368,000
Debt instrument, convertible, conversion price					$ 17.12
Business combination, working capital adjustment							$ 100,000
Contingent consideration, net				$ 8,320,000				$ 8,500,000
Effective tax rate for pro forma adjustments				(22.50%)	(24.50%)	(20.30%)
Momentum Solutionz
Business Acquisition [Line Items]
Business combination, acquisition related costs		$ 600,000
Horn Solutions, Inc.
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 42,700,000
Cash consideration	33,900,000
Common stock	3,351,000
Issuance of shares, net of offering costs	254,455
Convertible note	4,368,000
Interest rate on convertible debt					6%
Escrow deposit	1,000,000
Business combination, acquisition related costs	400,000
Cash	$ 33,940,000
Arroyo Consulting
Business Acquisition [Line Items]
Cash								6,800,000
Holdback consideration, working capital								350,000
Holdback consideration, indemnities								$ 850,000
Revenue of acquiree since acquisition date			$ 14,800,000
Operating income (loss) from acquiree since acquisition date			4,000,000
Amortization of intangible assets of acquiree since acquisition			$ 700,000
Pro Forma
Business Acquisition [Line Items]
Effective tax rate for pro forma adjustments				2,230%	2,450%
Pro Forma | Revolving Credit Facility
Business Acquisition [Line Items]
Line of credit facility, rate on additional borrowings				2.50%

ACQUISITIONS - Schedule of Reco

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($)		12 Months Ended
	Dec. 12, 2022	Dec. 31, 2023	Apr. 24, 2023	Jan. 01, 2023	Dec. 26, 2021
Business Acquisition [Line Items]
Goodwill		$ 59,588,000		$ 55,193,000	$ 29,142,000
Convertible note		4,368,000		4,368,000
Horn Solutions, Inc.
Business Acquisition [Line Items]
Accounts receivable	$ 3,734,000
Prepaid expenses and other assets	118,000
Property and equipment, net	83,000
Right-of-use asset - operating leases	1,528,000
Intangible assets	13,484,000		$ 13,484,000
Goodwill	26,610,000
Current liabilities assumed	(1,787,000)
Lease liability - operating leases	(1,528,000)
Total net assets acquired	42,242,000
Cash	33,940,000
Convertible note	4,368,000
Common stock	3,351,000
Working capital adjustment	(417,000)	0		$ 534,000
Total fair value of consideration transferred for acquired business	$ 42,242,000
Arroyo Consulting
Business Acquisition [Line Items]
Accounts receivable			3,452,000
Right-of-use asset - operating leases			141,000
Intangible assets			11,468,000
Goodwill			3,836,000
Current liabilities assumed			(2,471,000)
Lease liability - operating leases		(140,000)
Total net assets acquired			16,286,000
Cash			6,800,000
Holdback consideration, working capital			350,000
Holdback consideration, indemnities			850,000
Working capital adjustment			677,000
Fair value of contingent consideration			$ 7,609,000
Total fair value of consideration transferred for acquired business		$ 16,286,000

ACQUISITIONS - Allocation of In

ACQUISITIONS - Allocation of Intangible Assets (Details) - USD ($)		12 Months Ended
	Apr. 24, 2023	Dec. 31, 2023	Jan. 01, 2023	Dec. 12, 2022
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross			$ 68,208,000
Client Partner List
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross		$ 69,114,000	58,609,000
Computer software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross		7,825,000	$ 7,208,000
Horn Solutions, Inc.
Finite-Lived Intangible Assets [Line Items]
Total	$ 13,484,000			$ 13,484,000
Indefinite-lived intangible assets, Estimated Fair Value		$ 13,434,000
Horn Solutions, Inc. | Covenant not to compete
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated fair value	$ 50,000
Finite-lived intangible asset, useful life	10 years
Arroyo Consulting
Finite-Lived Intangible Assets [Line Items]
Total	$ 11,468,000
Arroyo Consulting | Covenant not to compete
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated fair value	$ 352,000
Finite-lived intangible asset, useful life	5 years
Arroyo Consulting | Client Partner List
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, estimated fair value	$ 10,946,000
Finite-lived intangible asset, useful life	10 years
Arroyo Consulting | Computer software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	$ 170,000
Finite-lived intangible asset, useful life			3 years

ACQUISITIONS - Pro Forma Inform

ACQUISITIONS - Pro Forma Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Business Combinations [Abstract]
Revenues	$ 320,000	$ 346,000
Gross profit	114,000	123,000
Net (loss) income from continuing operations	$ (10,000)	$ 13,000
Earnings Per Share, Pro Forma [Abstract]
Net income per share, basic (in dollars per share)	$ (0.89)	$ 1.29
Net income per share, diluted (in dollars per share)	$ (0.89)	$ 1.29
Effective tax rate for pro forma adjustments	(22.50%)	(24.50%)	(20.30%)

DISCONTINUED OPERATIONS - Narra

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($)		1 Months Ended
	Mar. 21, 2022	Oct. 31, 2022	Dec. 31, 2023	Jan. 01, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale	$ 17,300,000	$ 400,000
Discontinued operations | Instaff
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration	30,300,000
Additional consideration	$ 2,000,000		$ 0	$ 2,000,000

DISCONTINUED OPERATIONS - Finan

DISCONTINUED OPERATIONS - Financial Results of Instaff (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations before gain on sale and income taxes	$ 0	$ 1,235,000	$ 4,570,000
Instaff | Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	16,465,000	71,292,000
Cost of services	14,144,000	60,948,000
Gross profit	2,321,000	10,344,000
Selling expenses	1,062,000	5,684,000
Depreciation	24,000	90,000
Income from discontinued operations before gain on sale and income taxes	$ 1,235,000	$ 4,570,000

OTHER CURRENT ASSETS (Details)

OTHER CURRENT ASSETS (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023	Dec. 12, 2022	Mar. 21, 2022
Other current assets [Line Items]
CARES Act receivable	$ 2,188,000	$ 2,368,000
Income tax receivable	685,000	1,667,000
Workers’ compensation deposit refund receivable	0	448,000
Due from Arroyo and Sentech, respectively	3,843,000	411,000
Other	456,000	31,000
Other current assets	7,172,000	7,459,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(4,076,000)	(4,899,000)
Leasehold improvements	665,000	1,397,000
Furniture and fixtures	1,152,000	1,506,000
Computer systems	3,476,000	4,077,000
Horn Solutions, Inc.
Other current assets [Line Items]
Working capital adjustment	0	534,000	$ (417,000)
Discontinued operations | Instaff
Other current assets [Line Items]
Deferred consideration	$ 0	$ 2,000,000		$ 2,000,000

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Property, Plant and Equipment [Abstract]
Leasehold improvements	$ 665,000	$ 1,397,000
Furniture and fixtures	1,152,000	1,506,000
Computer systems	3,476,000	4,077,000
Property and equipment, gross	5,293,000	6,980,000
Accumulated depreciation	(4,076,000)	(4,899,000)
Property and equipment, net	$ 1,217,000	$ 2,081,000

PROPERTY AND EQUIPMENT, NET - N

PROPERTY AND EQUIPMENT, NET - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 446,000	$ 597,000	$ 685,000
Other assets
Property, Plant and Equipment [Line Items]
Reclassifications of other assets	700,000
Other Intangible Assets
Property, Plant and Equipment [Line Items]
Reclassifications of other assets	$ 200,000

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Leases, Operating [Abstract]
Operating lease, weighted average remaining lease term (years)	3 years 6 months	3 years 3 months 18 days	2 years 8 months 12 days
Operating lease, weighted average discount rate, percent	6.50%	5.20%	5%
Operating lease, payments	$ 2,185,000	$ 2,115,000	$ 2,136,000
Operating lease, cost	$ 2,155,000	$ 1,887,000	$ 1,907,000

LEASES - Undiscounted Annual Fu

LEASES - Undiscounted Annual Future Minimum Lease Payments (Details)	Dec. 31, 2023 USD ($)
Leases, Operating [Abstract]
2024	$ 2,306,000
2025	1,591,000
2026	1,211,000
2027	852,000
2028	512,000
Thereafter	74,000
Total lease payment	6,546,000
Interest	(716,000)
Present value of lease liabilities	$ 5,830,000

LEASES (Details)

LEASES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Leases [Abstract]
Operating lease, weighted average remaining lease term (years)	3 years 6 months	3 years 3 months 18 days	2 years 8 months 12 days
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 2,837,000	$ 2,248,000	$ 6,000

INTANGIBLE ASSETS - Schedule of

INTANGIBLE ASSETS - Schedule of Finite and Indefinite Lived Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Value		$ 68,208,000
Accumulated Amortization		43,200,000
Net Carrying Value	$ 30,370,000	25,008,000
Intangible assets net excluding goodwill gross	79,682,000	92,185,000
Intangible assets accumulated amortization	49,312,000	44,633,000
Intangible assets, net (excluding goodwill), total	30,370,000	47,552,000
Trade Names
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible assets excluding goodwill gross		23,977,000
Indefinite lived intangible assets accumulated amortization		1,433,000
Indefinite-lived intangible assets (excluding goodwill)		22,544,000
Client Partner List
Finite-Lived Intangible Assets [Line Items]
Gross Value	69,114,000	58,609,000
Accumulated Amortization	44,150,000	38,227,000
Net Carrying Value	24,964,000	20,382,000
Covenants not to compete
Finite-Lived Intangible Assets [Line Items]
Gross Value	2,743,000	2,391,000
Accumulated Amortization	2,153,000	1,886,000
Net Carrying Value	590,000	505,000
Computer software
Finite-Lived Intangible Assets [Line Items]
Gross Value	7,825,000	7,208,000
Accumulated Amortization	3,009,000	3,087,000
Net Carrying Value	$ 4,816,000	$ 4,121,000

INTANGIBLE ASSETS - Schedule _2

INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Fiscal Year Ending:
2024	$ 7,185,000
2025	5,593,000
2026	4,332,000
2027	3,125,000
2028	2,469,000
Thereafter	7,666,000
Net Carrying Value	$ 30,370,000	$ 25,008,000

INTANGIBLE ASSETS - Narrative (

INTANGIBLE ASSETS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 7,300,000	$ 3,500,000	$ 3,000,000
Trade Names
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible assets excluding goodwill gross		$ 23,977,000
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Software assets	1,500,000
Reclassifications of other assets	$ 200,000

GOODWILL (Details)

GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 55,193,000	$ 29,142,000
Additions from acquisitions	4,395,000	26,051,000
Goodwill, ending balance	59,588,000	55,193,000
Property Management
Goodwill [Roll Forward]
Goodwill, beginning balance	1,074,000	1,074,000
Additions from acquisitions	0	0
Goodwill, ending balance	1,074,000	1,074,000
Professional
Goodwill [Roll Forward]
Goodwill, beginning balance	54,119,000	28,068,000
Additions from acquisitions	4,395,000	26,051,000
Goodwill, ending balance	$ 58,514,000	$ 54,119,000

ACCRUED PAYROLL AND EXPENSES _3

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION - Schedule of Accrued Liabilities (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Accrued Liabilities, Current [Abstract]
Field talent payroll	$ 5,014,000	$ 6,923,000
Field talent payroll related	1,039,000	941,000
Accrued bonuses and commissions	2,931,000	5,740,000
Other	5,918,000	5,567,000
Accrued payroll and expenses	$ 14,902,000	$ 19,171,000

ACCRUED PAYROLL AND EXPENSES _4

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION - Schedule of Future Estimated Earnout Payments (Details) - USD ($)	Dec. 31, 2023	Apr. 24, 2023
Accrued Liabilities, Current [Abstract]
Estimated cash payment, less than one year	$ 4,250,000
Discount, less than one year	42,000
Net, less than one year	4,208,000
Estimate Cash Payment, one to two years	4,250,000
Interest Expense, Earn Out Payable In Year Two	(138,000)
Net, One to two years	4,112,000
Estimated Cash Payments, Total	8,500,000
Interest Expense, Earn Out Payable, Total	(180,000)
Contingent consideration, net	$ 8,320,000	$ 8,500,000

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Income Tax Disclosure [Abstract]
Income tax receivable	$ 685,000	$ 1,667,000
Income taxes payable	$ 282,000	$ 253,000

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Current federal income tax	$ (1,312,000)	$ (589,000)	$ (594,000)
Current state income tax	(825,000)	(717,000)	(766,000)
Deferred tax benefit (income)	5,075,000	(2,353,000)	(1,279,000)
Income tax benefit (expense) from continuing operations	2,938,000	(3,659,000)	(2,639,000)
Income tax (expense) from discontinued operations	0	(4,810,000)	(919,000)
Income tax benefit (expense)	$ 2,938,000	$ (8,469,000)	$ (3,558,000)

INCOME TAXES - Significant Comp

INCOME TAXES - Significant Components of Deferred Income Taxes (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Deferred tax assets:
Allowance for credit losses	$ 120,000	$ 127,000
Goodwill and intangible assets	5,242,000	787,000
Accrued payroll and expenses	681,000	404,000
Contingent consideration	2,087,000	271,000
Share-based compensation	602,000	504,000
Net operating loss carry forward	662,000	985,000
Deferred tax liabilities:
Prepaid expenses and other current assets	(735,000)	(579,000)
Property and equipment	(1,388,000)	(303,000)
Deferred income taxes, net	$ 7,271,000	$ 2,196,000

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Tax benefit (expense) at federal statutory rate	$ 2,764,000	$ (3,133,000)	$ (2,750,000)
Federal statutory income tax rate, percent	(21.00%)	(21.00%)	(21.00%)
State income tax benefit (expense), net of federal benefit	$ 194,000	$ (795,000)	$ (1,100,000)
State and local income taxes, percent	(1.50%)	(5.30%)	(8.40%)
Equity, permanent differences and other	$ (319,000)	$ (178,000)	$ 503,000
Equity, permanent difference and other, percent	2.30%	(1.20%)	3.70%
Work Opportunity Tax Credit, net	$ 299,000	$ 447,000	$ 708,000
Work Opportunity Tax Credit, percent	(2.30%)	3%	5.40%
Income tax benefit (expense) from continuing operations	$ 2,938,000	$ (3,659,000)	$ (2,639,000)
Income tax expense (benefit) from continuing operations, percent	(22.50%)	(24.50%)	(20.30%)
Income tax (expense) from discontinued operations	$ 0	$ (4,810,000)	$ (919,000)
Income tax expense (benefit) from discontinued operations, percent	0%	(24.50%)	(20.30%)
Income tax benefit (expense)	$ 2,938,000	$ (8,469,000)	$ (3,558,000)
Effective tax rate for pro forma adjustments	(22.50%)	(24.50%)	(20.30%)

DEBT - Narrative (Details)

DEBT - Narrative (Details)		12 Months Ended
	Mar. 31, 2023	Dec. 31, 2023 USD ($)	Jan. 01, 2023 USD ($) $ / shares	Dec. 26, 2021 USD ($)	May 19, 2023 USD ($)	Dec. 12, 2022 USD ($)	Apr. 30, 2020 USD ($)	Jul. 16, 2019 USD ($)
Debt Instrument [Line Items]
Letters of credit outstanding, amount		$ 100,000
Line of credit facility, amount outstanding		0	$ 22,303,000
Derivative, notional amount							$ 25,000,000
Convertible note		4,368,000	$ 4,368,000
Debt instrument, convertible, conversion price | $ / shares			$ 17.12
Horn Solutions, Inc.
Debt Instrument [Line Items]
Convertible note						$ 4,368,000
Interest rate on convertible debt			6%
Credit Agreement | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum increase					$ 41,000,000
Line Of Credit Facility, Increased Borrowing Capacity					$ 6,000,000
Credit Agreement | BMO Harris Bank, N.A. | Term Loan Facility
Debt Instrument [Line Items]
Long-term debt								$ 30,000,000
Line of credit facility, maximum increase						$ 40,000,000
Credit Agreement | BMO Harris Bank, N.A. | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity								$ 35,000,000
Percentage of principal balance due at quarter end	0.025
Credit Agreement | BMO Harris Bank, N.A. | Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, amount outstanding		24,900,000
Average daily balance		$ 23,100,000
Credit Agreement | Texas Capital Bank, National Association (TCB) | Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, amount outstanding			$ 22,600,000
Average daily balance			$ 18,400,000	$ 9,900,000

DEBT - Borrowings under the Rev

DEBT - Borrowings under the Revolving Facility (Details) - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 24,746,000	$ 0
Line Of Credit Facility, Initial Borrowing | Revolving Credit Facility | Base Rate | Line of Credit
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 4,874,000	$ 2,562,000
Interest rate on convertible debt	9.75%	8.25%
Line Of Credit Facility, Second Borrowing | Revolving Credit Facility | SOFR | Line of Credit
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 3,000,000	$ 20,000,000
Interest rate on convertible debt	7.69%	6.45%
Line Of Credit Facility, Third Borrowing | Revolving Credit Facility | SOFR | Line of Credit
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 2,000,000	$ 0
Interest rate on convertible debt	7.71%	0%
Line Of Credit Facility, Fourth Borrowing | Revolving Credit Facility | SOFR | Line of Credit
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 15,000,000	$ 0
Interest rate on convertible debt	7.77%	0%
Credit Agreement | SOFR
Line of Credit Facility [Line Items]
Interest rate on convertible debt	7.79%	6.72%
Credit Agreement | Revolving Credit Facility | Line of Credit
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 24,874,000	$ 22,562,000

DEBT - Schedule of Long Term De

DEBT - Schedule of Long Term Debt (Details) - Credit Agreement - USD ($)	Dec. 31, 2023	Jan. 01, 2023
Debt Instrument [Line Items]
Long-term debt	$ 34,000,000	$ 40,000,000
SOFR
Debt Instrument [Line Items]
Long-term debt	$ 34,000,000	$ 40,000,000
Interest on long-term debt	7.79%	6.72%

DEBT - Maturities on the Revolv

DEBT - Maturities on the Revolving Facility (Details)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 58,874,000
Less debt issuance costs	(128,000)
Long-term debt less deferred finance fees	$ 58,746,000

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value (Details) - USD ($)	Dec. 31, 2023	Apr. 24, 2023	Jan. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible note	$ 4,368,000		$ 4,368,000
Contingent consideration, net	8,320,000	$ 8,500,000
Contingent consideration, net - current and long-term | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, net	$ 8,320,000		$ 1,081,000

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)		12 Months Ended
	Dec. 12, 2022 USD ($)	Dec. 31, 2023 USD ($)	Jan. 01, 2023 USD ($)	Dec. 26, 2021 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible note		$ 4,368,000	$ 4,368,000
Interest expense on contingent consideration payable		740,000	$ 128,000	$ 252,000
Contingent consideration, net - current and long-term | Level 3 | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash consideration		$ (1,100,000)
Horn Solutions, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible note	$ 4,368,000
Interest rate on convertible debt			6%
Cash consideration	$ (33,900,000)
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate (as a percent)		0.07	0.09

EQUITY (Details)

EQUITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Equity [Line Items]
Common stock, shares authorized (in shares)	19,500,000	19,500,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock
Equity [Line Items]
Issuance of restricted shares (in shares)	56,889	32,344
Shares repurchased during period (in shares)	2,085		0	610

SHARE-BASED COMPENSATION- Narra

SHARE-BASED COMPENSATION- Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021	Nov. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)	1,215,987			250,000
Conversion of stock, shares issued (in shares)		0	213
Exercised (in shares)			(600)
Issuance of ESPP shares (in shares)	54,305	59,506
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 400,000	$ 700,000	$ 600,000
Unamortized stock compensation expense	$ 900,000
Unamortized stock compensation expense, recognition period	2 years 7 months 6 days
Exercised (in shares)	(4,800)	(1,000)
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 600,000	$ 400,000	$ 500,000
Unamortized stock compensation expense	$ 600,000
Unamortized stock compensation expense, recognition period	1 year 9 months 18 days
Exercised (in shares)			(1,350)
Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 0	$ 0	$ 0
Unamortized stock compensation expense	$ 0
Long Term Incentive Plan 2013 | Vested Immediately
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	20%
Long Term Incentive Plan 2013 | Vesting Over Four Years
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	20%
Maximum | Long Term Incentive Plan 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period, options (in years)	10 years

SHARE-BASED COMPENSATION- Stock

SHARE-BASED COMPENSATION- Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Number of Shares
Exercised (in shares)			(600)
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value of warrants (in dollars per share)	$ 3	$ 5.17	$ 4.91
Weighted-average risk-free interest rate	4.20%	2.70%	0.80%
Weighted-average dividend yield	60%	54%	35%
Weighted-average volatility factor	52.80%	54.60%	53.30%
Weighted-average expected life	10 years	10 years	10 years
Number of Shares
Options outstanding at beginning of period (in shares)	821,679	695,329	652,655
Granted (in shares)	126,470	164,000	116,374
Exercised (in shares)	(4,800)	(1,000)
Forfeited / Canceled (in shares)	(21,039)	(36,650)	(72,350)
Options outstanding at ending of period (in shares)	922,310	821,679	695,329	652,655
Options exercisable (in shares)	663,740	573,863
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options outstanding at beginning of period (in dollars per share)	$ 16.08	$ 16.91	$ 17.63
Granted (in dollars per share)	10.02	12.87	11.57
Exercised (in dollars per share)	6.25	9.75	9.72
Forfeited / Canceled (in dollars per share)	17.38	17.65	15.01
Options outstanding at ending of period (in dollars per share)	15.30	16.08	$ 16.91	$ 17.63
Options exercisable at beginning of period (in dollars per share) (in shares)	16.84	17.50
Options exercisable at ending of period (in dollars per share) (in shares)	$ 16.84	$ 17.50
Options outstanding, weighted average remaining contractual term	6 years	6 years 4 months 24 days	6 years 8 months 12 days	7 years 1 month 6 days
Options exercisable, weighted average remaining contractual term	5 years	5 years 4 months 24 days
Options outstanding at beginning of period	$ 1,907	$ 665	$ 665
Options outstanding at ending of period	104	1,907	$ 665	$ 665
Options exercisable at beginning of period	103	1,164
Options exercisable at ending of period	$ 103	$ 1,164
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested, number of shares	258,570	247,816
Nonvested options, weighted average grant date fair value	$ 7.84	$ 7.64

SHARE-BASED COMPENSATION- Restr

SHARE-BASED COMPENSATION- Restricted Stock Activity (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Number of Shares
Shares outstanding at beginning of period (in shares)	62,020	60,844	25,218
Issued (in shares)	57,974	32,344	64,702
Vested (in shares)	(43,303)	(31,168)	(29,076)
Shares outstanding at ending of period (in shares)	75,724	62,020	60,844
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 12.21	$ 11.91	$ 16.01
Issued (in dollars per share)	11.22	13.14	12.04
Vested (in dollars per share)	11.71	11.79	15.75
Ending balance (in dollars per share)	$ 11.73	$ 12.21	$ 11.91
Nonvested (in shares)	75,724	62,020
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations	(967)
Forfeited / Canceled, Weighted Average Granted Fair Value (in dollars per share)	$ 12.62

SHARE-BASED COMPENSATION- Sto_2

SHARE-BASED COMPENSATION- Stock Warrants Activity (Details) - Warrant - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 26, 2021	Dec. 27, 2020
Number of Shares
Shares outstanding at beginning of period (in shares)		25,862
Exercised		(25,862)
Shares outstanding at ending of period (in shares)	0		25,862
Warrants exercisable (in shares)	0
Weighted Average Exercise Price Per Share
Warrants outstanding at beginning of period (in dollars per share)		$ 16.80
Exercised		$ 16.80
Warrants outstanding at ending of period (in dollars per share)	$ 0		$ 16.80
Warrants exercisable (in dollars per share)	$ 0
Warrants outstanding, weighted remaining contractual life	0 years		4 months 24 days
Warrants exercisable, weighted remaining contractual life	0 years
Warrants outstanding at beginning of period		$ 0
Warrants outstanding at ending of period	$ 0		$ 0
Warrants exercisable, total intrinsic value	$ 0

TEAM MEMBER BENEFIT PLAN (Detai

TEAM MEMBER BENEFIT PLAN (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 2	$ 1.5	$ 1.5
First 3% Employee Compensation
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution, percent of match	100%
Defined contribution plan, employer matching contribution, percent of employees' gross pay	3%
Next 2% Employee Compensation
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution, percent of match	50%
Defined contribution plan, employer matching contribution, percent of employees' gross pay	2%

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Sep. 25, 2022	Jun. 26, 2022	Mar. 27, 2022	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Segment Reporting Information [Line Items]
Revenues	$ 73,567,000	$ 83,484,000	$ 80,800,000	$ 75,316,000	$ 77,283,000	$ 78,508,000	$ 74,089,000	$ 68,542,000	$ 313,167,000	$ 298,422,000	$ 239,027,000
Depreciation									446,000	597,000	685,000
Amortization:									7,328,000	3,457,000	3,013,000
Operating income (loss)									(7,185,000)	16,283,000	14,530,000
Capital Expenditures:									2,597,000	5,680,000	3,204,000
Total Assets	178,517,000				194,673,000				178,517,000	194,673,000
Property Management
Segment Reporting Information [Line Items]
Revenues									125,077,000	121,093,000	92,018,000
Professional
Segment Reporting Information [Line Items]
Revenues									188,090,000	177,329,000	147,009,000
Operating Segments | Property Management
Segment Reporting Information [Line Items]
Depreciation									133,000	179,000	210,000
Operating income (loss)									23,155,000	19,803,000	14,663,000
Capital Expenditures:									70,000	135,000	106,000
Total Assets	29,884,000				29,302,000				29,884,000	29,302,000
Operating Segments | Professional
Segment Reporting Information [Line Items]
Depreciation									263,000	355,000	390,000
Amortization:									6,198,000	2,338,000	2,431,000
Operating income (loss)									12,292,000	15,604,000	10,340,000
Capital Expenditures:									444,000	90,000	107,000
Total Assets	122,751,000				141,018,000				122,751,000	141,018,000
Operating Segments | CARES Act Credit | Professional
Segment Reporting Information [Line Items]
Operating income (loss)									0	0	921,000
Operating Segments | Impairment Loss | Professional
Segment Reporting Information [Line Items]
Operating income (loss)									(22,545,000)	0	0
Home office
Segment Reporting Information [Line Items]
Depreciation									50,000	63,000	85,000
Amortization:									1,130,000	1,119,000	582,000
Capital Expenditures:									2,083,000	5,455,000	2,991,000
Total Assets	$ 25,882,000				$ 24,353,000				25,882,000	24,353,000
Home office | CARES Act Credit
Segment Reporting Information [Line Items]
Operating income (loss)									0	0	1,150,000
Home office | General and Administrative Expense
Segment Reporting Information [Line Items]
Operating income (loss)									(20,087,000)	(19,124,000)	(14,948,000)
Home office | Contingent consideration, net - current and long-term
Segment Reporting Information [Line Items]
Operating income (loss)									$ 0	$ 0	$ 2,404,000

QUARTERLY FINANCIAL DATA (UNA_3

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Oct. 01, 2023	Jul. 02, 2023	Apr. 02, 2023	Jan. 01, 2023	Sep. 25, 2022	Jun. 26, 2022	Mar. 27, 2022	Dec. 31, 2023	Jan. 01, 2023	Dec. 26, 2021
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 73,567,000	$ 83,484,000	$ 80,800,000	$ 75,316,000	$ 77,283,000	$ 78,508,000	$ 74,089,000	$ 68,542,000	$ 313,167,000	$ 298,422,000	$ 239,027,000
Gross Profit	25,447,000	29,979,000	29,574,000	26,784,000	27,058,000	28,000,000	25,059,000	23,431,000	111,784,000	103,548,000	80,941,000
Income from continuing operations					1,417,000	4,652,000	3,184,000	2,008,000	(10,223,000)	11,261,000	10,458,000
Income (loss) from discontinued operations, net of tax					315,000	0	(7,000)	13,792,000		14,100,000
Net (loss) income	$ 999,000	$ 2,640,000	$ 2,604,000	$ (16,466,000)	$ 1,732,000	$ 4,652,000	$ 3,177,000	$ 15,800,000	$ (10,223,000)	$ 25,361,000	$ 14,109,000
Net (loss) income per share - basic:
Net Income from continuing operations (in dollars per share)	$ 0.11	$ 0.24	$ 0.24	$ (1.54)	$ 0.14	$ 0.44	$ 0.31	$ 0.19	$ (0.95)	$ 1.08	$ 1.01
Income from discontinued operations (in dollars per share)	0					0	0	0.12		0.12
Gain on sale (in dollars per share)	0.04					0	0	1.65		1.69
Income tax expense (in dollars per share)	(0.01)					0	0	(0.45)	0	(0.46)	(0.09)
Net income per share - basic (in dollars per share)					0.17	0.44	0.31	1.51	(0.95)	2.43	1.36
Net (loss) income per share - diluted:
Net Income from continuing operations (in dollars per share)	$ 0.11	$ 0.24	$ 0.24	$ (1.54)	0.14	0.44	0.30	0.19	(0.95)	1.07	1
Net Income from discontinued operations: Income (in dollars per share)					0	0	0	0.12		0.12
Gain on sale (in dollars per share)					0.03	0	0	1.66		1.69
Income tax expense (in dollars per share)					(0.01)	0	0	(0.45)	0	(0.46)
Net income per share - diluted (in dollars per share)					$ 0.16	$ 0.44	$ 0.30	$ 1.52	$ (0.95)	$ 2.42	$ 1.35
Weighted-average shares outstanding:
Basic (in shares)	10,812,000	10,791,000	10,759,000	10,712,000	10,501,000	10,492,000	10,472,000	10,429,000	10,766,000	10,427,000	10,367,000
Diluted (in shares)	10,823,000	10,803,000	10,770,000	10,712,000	10,544,000	10,533,000	10,514,000	10,485,000	10,766,000	10,473,000	10,417,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - $ / shares		12 Months Ended
	Feb. 08, 2024	Dec. 31, 2023	Jan. 01, 2023
Subsequent Event [Line Items]
Cash dividends declared per common share (in dollars per share)		$ 0.60	$ 0.60
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared per common share (in dollars per share)	$ 0.15

Uncategorized Items - bgsf-2023

Label	Element	Value
Horn Solutions, Inc. [Member]
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	254,000