Staffing 360 Solutions (STAF) 10-K 24 Jun 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jun. 24, 2022	Jul. 03, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jan. 01, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--01-01
Entity File Number	001-37575
Entity Registrant Name	STAFFING 360 SOLUTIONS, INC.
Entity Central Index Key	0001499717
Entity Tax Identification Number	68-0680859
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	757 3rd Avenue
Entity Address, Address Line Two	27th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10017
City Area Code	(646)
Local Phone Number	507-5710
Title of 12(b) Security	Common stock, par value $0.00001 per share
Trading Symbol	STAF
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 30,323
Entity Common Stock, Shares Outstanding		1,761,830
ICFR Auditor Attestation Flag	false
Auditor Firm ID	243
Auditor Name	BDO USA, LLP
Auditor Location	New York, NY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Current Assets:
Cash	$ 4,558	$ 8,256
Cash in escrow		2,080
Accounts receivable, net	20,718	24,568
Prepaid expenses and other current assets	988	1,251
Total Current Assets	26,264	36,155
Property and equipment, net	865	1,066
Goodwill	23,828	27,045
Intangible assets, net	13,649	16,017
Other assets	3,506	3,168
Right of use asset	5,578	3,433
Total Assets	73,690	86,884
Current Liabilities:
Accounts payable and accrued expenses	12,532	15,030
Accrued expenses - related party	216	2,306
Current debt, related party		1,139
Current portion of debt	9,223	1,260
PPP Loans		12,468
Accounts receivable financing	15,199	16,986
Leases - current liabilities	1,006	1,211
Other current liabilities	6,557	6,548
Total Current Liabilities	44,733	56,948
Long-term debt, related party		32,182
Long-term debt	279	834
PPP Loans, non-current		6,927
Leases - non current	4,568	2,226
Other long-term liabilities	785	3,787
Total Liabilities	50,365	102,904
Commitments and contingencies
Contingently redeemable Series E Preferred Stock		2,080
Staffing 360 Solutions, Inc. Equity (Deficit):
Common stock, $0.00001 par value, 200,000,000 shares authorized; 1,758,835 and 281,724 shares issued and outstanding, as of January 1, 2022 and January 2, 2021, respectively	1	1
Additional paid in capital	107,183	73,844
Accumulated other comprehensive income	162	223
Accumulated deficit	(84,021)	(92,179)
Total Stockholders’ Equity (Deficit)	23,325	(18,100)
Total Liabilities and Stockholders’ Equity (Deficit)	73,690	86,884
Series E Preferred Stock [Member]
Commitments and contingencies
Contingently redeemable Series E Preferred Stock		2,080
Staffing 360 Solutions, Inc. Equity (Deficit):
Preferred stock, value		11
Series E-1 Preferred Stock [Member]
Commitments and contingencies
Contingently redeemable Series E Preferred Stock

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 01, 2022	Jan. 02, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	1,758,835	281,724
Common Stock, Shares, Outstanding	1,758,835	281,724
Series E Preferred Stock [Member]
Temporary Equity, Shares Authorized		13,000
Temporary Equity, Par or Stated Value Per Share		$ 0.00001
Temporary Equity, Shares Outstanding	0	2,080
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	13,000	13,000
Preferred Stock, Shares Issued	0	11,080
Preferred Stock, Shares Outstanding	0	11,080
Series E-1 Preferred Stock [Member]
Temporary Equity, Shares Authorized	6,500
Temporary Equity, Par or Stated Value Per Share	$ 0.00001
Temporary Equity, Shares Outstanding	1,363	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Revenue	$ 197,770	$ 204,527
Cost of Revenue, excluding depreciation and amortization stated below	163,903	169,714
Gross Profit	33,867	34,813
Operating Expenses:
Selling, general and administrative expenses	35,305	37,506
Impairment of goodwill	3,104	2,969
Depreciation and amortization	2,758	3,118
Total Operating Expenses	41,167	43,593
Loss From Operations	(7,300)	(8,780)
Other Income (Expenses):
Interest expense	(3,856)	(7,195)
Amortization of debt discount and deferred financing costs	(359)	(559)
Re-measurement (loss) gain on intercompany note	(260)	584
Gain on business sale		124
Interest expense – restructuring		(41)
PPP forgiveness gain	19,609
Other (loss) income, net	(33)	125
Total Other Income (Expenses), net	15,101	(6,962)
Income (Loss) Before Benefit for Income Tax	7,801	(15,742)
Benefit for income taxes	357	100
Net Income (Loss)	8,158	(15,642)
Deemed Dividend	1,798	4,690
Earnings allocated to participating securities	2,395
Net Income (Loss) available to common stockholders - Basic
Earnings (Loss) per Share attributable to Common Stockholders – Basic	$ 3,170	$ (23,685)
Net Income (Loss) Attributable to Common Stockholders - Basic	$ 3.30	$ (158.40)
Weighted Average Shares Outstanding – Basic	952,207	149,515
Net Income (Loss) available to common stockholders - Diluted
Earnings allocated to participating securities – Diluted (Footnote 3)	$ 3,965
Earnings (Loss) per Share Attributed to Common Stockholders – Diluted	$ 3.70	$ (158.40)
Weighted Average Shares Outstanding – Diluted	1,062,541	149,515
Series A Preferred Stock [Member]
Other Income (Expenses):
Dividends		$ 125
Series E Preferred Stock [Member]
Other Income (Expenses):
Dividends	319	2,472
Series E-1 Preferred Stock [Member]
Other Income (Expenses):
Dividends	192	756
Series G Preferred Stock [Member]
Other Income (Expenses):
Dividends	166
Series G One Preferred Stock [Member]
Other Income (Expenses):
Dividends	$ 118

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Income Statement [Abstract]
Net Income (Loss)	$ 8,158	$ (15,642)
Other Comprehensive (Loss) Income
Foreign exchange translation adjustment	(61)	281
Comprehensive Income (Loss) Attributable to the Company	$ 8,097	$ (15,361)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' (Deficit) Equity - USD ($) $ in Thousands	Preferred Stock [Member] Series E-1 Preferred Stock [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series E Preferred Stock [Member]	Preferred Stock [Member] Series G One Preferred Stock [Member]	Preferred Stock [Member] Series F Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 28, 2019			$ 13			$ 1	$ 76,214	$ (58)	$ (76,537)	$ (367)
Balance, shares at Dec. 28, 2019	729	1,663,008	13,000			147,840
Employees, directors and consultants							581			581
Employees, directors and consultants, shares						624
Related party from Debt Arrangement							324			324
Related party from Debt Arrangement, shares						8,334
Series A Preferred Conversion
Series A Preferred Conversion, shares		(623,628)				271
Sales of common stock, net							3,894			$ 3,894
Sales of common stock, net shares						124,655				1,477,112
Warrants issued for services							56			$ 56
Warrants modification - Related Party							126			126
Dividends - Series A Preferred Stock - Related Party							(125)			(125)
Redemption of Series E Preferred Stock			$ (2)				(1,918)			(1,920)
Redemption of Series E Preferred Stock, shares			(1,920)
Dividends - Series E Preferred Stock - Related Party							(2,472)			(2,472)
Dividends - Series E-1 Preferred Stock - Related Party							(756)			(756)
Dividends - Series E-1 Preferred Stock - Related Party, shares	634
Redeemable portion of Series E Preferred Stock - Related Party							(2,080)			(2,080)
Beneficial conversion feature for fair value modification - Series E Preferred Stock - Related Party							4,690			4,690
Deemed Dividend							(4,690)			(4,690)
Foreign currency translation gain (loss)								281		281
Net income (loss)									(15,642)	(15,642)
Balance at Jan. 02, 2021			$ 11			$ 1	73,844	223	(92,179)	(18,100)
Balance, shares at Jan. 02, 2021	1,363	1,039,380	11,080			281,724
Employees, directors and consultants							377			377
Employees, directors and consultants, shares						19,282
Series A Preferred Conversion
Series A Preferred Conversion, shares		(1,039,380)				451
Sales of common stock, net							38,639			$ 38,639
Sales of common stock, net shares						1,326,887				133,884
Sales of Series F Preferred Stock, net							4,107			$ 4,107
Sales of Series F Preferred Stock, net, shares					4,698
Conversion of Series F Preferred Stock
Conversion of Series F Preferred Stock, shares					(4,698)	130,491
Redemption of Series E Preferred Stock - Related Party			$ (5)				(4,903)			(4,908)
Redemption of Series E Preferred Stock - Related Party, shares			(4,908)
Dividends - Series G Preferred Stock - Related Party							(166)			(166)
Dividends - Series G-1 Preferred Stock - Related Party							(118)			(118)
Dividends - Series G-1 Preferred Stock - Related Party, shares				68
Conversion of Series E Preferred Stock - Related Party to Series G preferred Stock - Related Party
Conversion of Series E Preferred Stock - Related Party to Series G preferred Stock - Related Party, shares	(1,493)			1,493
Conversion of Series G preferred Stock - Related Party to Long-term debt - Related Party
Conversion of Series G preferred Stock - Related Party to Long-term debt - Related Party, shares				(1,561)
Dividends - Series E Preferred Stock - Related Party							(319)			(319)
Dividends - Series E-1 Preferred Stock - Related Party							(192)			(192)
Dividends - Series E-1 Preferred Stock - Related Party, shares	130
Redeemable portion of Series E Preferred Stock - Related Party			$ (6)				(4,086)			(4,092)
Redeemable portion of Series E Preferred Stock - Related Party, shares			(6,172)
Fair Value Modification - Series E Preferred Stock - Related Party							389			389
Deemed Dividend							(1,798)			(1,798)
Foreign currency translation gain (loss)								(61)		(61)
Net income (loss)									8,158	8,158
Series F Preferred Stock – Beneficial Conversion Feature							1,409			1,409
Balance at Jan. 01, 2022						$ 1	$ 107,183	$ 162	$ (84,021)	$ 23,325
Balance, shares at Jan. 01, 2022						1,758,835

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ 8,158	$ (15,642)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization of intangible assets	2,758	3,275
Amortization of debt discount and deferred financing costs	359	559
Bad debt expense	260	933
Impairment of goodwill	3,104	2,969
Right of use assets depreciation	1,299	1,521
Stock based compensation	377	637
Forgiveness of PPP loan and related interest	(19,609)
Gain from sale of business		(124)
Re-measurement (loss) gain on intercompany note	260	(584)
Changes in operating assets and liabilities:
Accounts receivable	(3,765)	(7,314)
Prepaid expenses and other current assets	260	(427)
Other assets	(50)	(941)
Accounts payable and accrued expenses	(2,479)	(1,659)
Interest payable - related party	(733)	(1,598)
Other current liabilities	(197)	2,058
Other long-term liabilities and other	(4,636)	2,081
NET CASH USED IN OPERATING ACTIVITIES	(14,634)	(14,256)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(249)	(257)
Proceeds from disposal of business		3,300
Collection of UK factoring facility deferred purchase price	7,311	8,654
NET CASH PROVIDED BY INVESTING ACTIVITIES	7,062	11,697
CASH FLOWS FROM FINANCING ACTIVITIES:
Third party financing costs	(4,695)	(795)
Related-party financing costs		(488)
Proceeds from term loan		1,220
Repayment of term loan	(34,076)	(4,734)
Repayments on accounts receivable financing, net	(1,778)	(2,426)
Dividends paid to related parties	(591)	(3,333)
Redemption of Series E preferred stock, related party	(4,908)	(1,920)
Proceeds from sale of common stock	43,019	4,634
Proceeds from PPP loans		19,395
Proceeds from related party note	130
Proceeds from sale of Series F preferred stock	4,698
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,799	11,553
NET (DECREASE) INCREASE IN CASH	(5,773)	8,994
Effect of exchange rates on cash	(5)	146
Cash - Beginning of period	10,336	1,196
Cash - End of period	$ 4,558	$ 10,336

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Jan. 01, 2022
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Staffing 360 Solutions, Inc. (“we,” “us,” “our,” “Staffing 360,” or the “Company”) was incorporated in the State of Nevada on December 22, 2009, as Golden Fork Corporation, which changed its name to Staffing 360 Solutions, Inc., ticker symbol “STAF,” on March 16, 2012. On June 15, 2017, the Company reincorporated in the State of Delaware. We are a rapidly growing public company in the international staffing sector. Our high-growth business model is based on finding and acquiring, suitable, mature, profitable, operating, domestic and international staffing companies. Our targeted consolidation model is focused specifically on the accounting and finance, information technology (“IT”), engineering, administration (“Professional”) and light industrial (“Commercial”) disciplines.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jan. 01, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise indicated. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. All significant intercompany balances and transactions have been eliminated in consolidation. Year End The Company’s fiscal year end follows a 52-53-week year ending on the Saturday closest to the 31 st Liquidity The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern. The accompanying financial statements have been prepared on a basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements as of the year ended January 1, 2022, the Company has an accumulated deficit of $ 84,021 and a working capital deficit of $ 18,469 . At January 1, 2022, we had total gross debt of $ 9,758 and $ 4,558 of cash on hand. We have historically met our cash needs through a combination of cash flows from operating activities, term loans, promissory notes, convertible notes, private placement offerings and sales of equity. Our cash requirements are generally for operating activities and debt repayments. Subsequent to the year ended January 1, 2022, we have continued to fund our operations and make required capital payments utilizing our available cash and, as of the date of this filing, we have approximately $ 373 in available cash. The financial statements included in this annual report have been prepared assuming that we will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Significant assumptions underlie this belief, including, among other things, that there will be no material adverse developments in our business, liquidity, capital requirements and that our credit facilities with our lenders will remain available to us. Further, our note issued to Jackson Investment Group LLC includes certain financial customary covenants and the Company has had instances of non-compliance. Management has historically been able to obtain from Jackson waivers of any non-compliance and management expects to continue to be able to obtain necessary waivers in the event of future non-compliance; however, there can be no assurance that the Company will be able to obtain such waivers, and should Jackson refuse to provide a waiver in the future, the outstanding debt under the agreement could become due immediately, which exceeds our current cash balance. The entire outstanding principal balance of the 2020 Jackson Note shall be due and payable on September 30, 2022 25,000 September 1, 2022 Going Concern The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. Historically, the Company has funded such payments either through cash flow from operations or the raising of capital through additional debt or equity. If the Company is unable to obtain additional capital, such payments may not be made on time. The Company’s negative working capital and liquidity position combined with the uncertainty generated by the economic reaction to the COVID-19 pandemic raise substantial doubt about the Company’s ability to continue as a going concern. COVID-19 The novel Coronavirus Disease 2019 (“COVID-19”), is impacting worldwide economic activity, and activity in the United States and the United Kingdom where our operations are based. The nature of work of the contractors we support mostly are on the site of our clients. As a result, we are subject to the plans and approaches of our clients to work during this period. This includes whether they support remote working when they have decided to close their facilities. To the extent that our clients have decided to or are required to close their facilities or not permit remote work when they decide to close facilities, we would no longer generate revenue and profit from that client. Developments such as social distancing and shelter-in-place directives have impacted the Company’s ability to deploy its staffing workforce effectively thereby impacting contracts with customers in the Company’s Commercial Staffing and Professional Staffing business streams where we have seen declines in revenues during Fiscal 2021 and 2020. While expected to be temporary, prolonged workforce disruptions can negatively impact sales in fiscal year 2022 and the Company’s overall liquidity. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2022. The Company’s negative working capital and liquidity position combined with the uncertainty generated by the economic reaction to the COVID-19 pandemic contribute to the substantial doubt about the Company’s ability to continue as a going concern. PPP Loan On March 27, 2020, the U.S. President signed into law the “Coronavirus Aid, Relief, and Economic Security (CARES) Act.” The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. It also appropriated funds for the SBA Paycheck Protection Program (“PPP”) loans that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19. On May 12, 2020, Monroe Staffing Services, LLC (“Monroe”), an indirect subsidiary of the Company, entered into a note (the “May 12 Note”) with Newton Federal Bank (the “Bank”), pursuant to the PPP of the CARES Act administered by the SBA. The principal amount of the May 12 Note is $ 10,000 . In accordance with the requirements of the CARES Act, the Company and Monroe (collectively, the “May 12 Note Borrowers”) used the proceeds from the May 12 Note in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrues on the May 12 Note at the rate of 1.00 % per annum. The May 12 Note Borrowers applied for forgiveness of the amount due under the May 12 Note, in an amount equal to the sum of qualified expenses under the PPP. The May 12 Note Borrowers used the entire proceeds under the May 12 Note for such qualifying expenses. Prior to forgiveness under the PPP, the May 12 Note was to mature two years following the date of issuance of the May 12 Note and included a period for the first ten months during which time required payments of interest and principal are deferred. Beginning on the eleventh month following the date of the May 12 Note, the May 12 Note Borrowers would be required to make 14 monthly payments of principal and interest. The May 12 Note may be prepaid at any time prior to maturity. The May 12 Note provides for customary events of default, including, among others, those relating to breaches of obligations under the May 12 Note, including a failure to make payments, any bankruptcy or similar proceedings involving the May 12 Note Borrowers, and certain material effects on the May 12 Note Borrowers’ ability to repay the May 12 Note. The May 12 Note Borrowers did not provide any collateral or guarantees for the May 12 Note. On May 25, 2021, the Company was notified by its lender, Affinity Bank, that the May 12 Note, in the amount of $ 10,000 of principal and $ 105 in interest, was forgiven in its entirety by the SBA, which was recorded as Other Income as a PPP forgiveness gain. On May 20, 2020, Key Resources Inc. (“KRI”), Lighthouse Placement Services, LLC (“LH”) and Staffing 360 Georgia, LLC (“SG”), each a wholly owned direct or indirect subsidiary of the Company, entered into the following notes, each dated May 20, 2020, with the Bank, pursuant to the PPP of the CARES Act administered by the SBA. KRI entered into a note (the “KRI Note”) for the principal amount of approximately $ 5,443 , LH entered into a note (the “LH Note”) for the principal amount of approximately $ 1,890 , and SG entered into a note (the “SG Note,” and, together with the KRI Note and LH Note, the “May 20 Notes”) for the principal amount of approximately $ 2,063 . The combined total of the May 20 Notes is approximately $ 9,395 . In accordance with the requirements of the CARES Act, the Company, KRI, LH and SG (collectively, the “May 20 Note Borrowers”) used the proceeds from the May 20 Notes in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrues on each of the May 20 Notes at the rate of 1.00 % per annum. The May 20 Note Borrowers may apply for forgiveness of the amount due under the May 20 Notes, in an amount equal to the sum of qualified expenses under the PPP. The May 20 Note Borrowers used the entire proceeds under the May 20 Notes for such qualifying expenses. Prior to any forgiveness under the PPP, each of the May 20 Notes was to mature two years following the date of issuance of the May 20 Notes and included a period for the first ten months during which time required payments of interest and principal are deferred. Beginning on the eleventh month following the date of each of the May 20 Notes, the May 20 Note Borrowers are required to make 14 monthly payments of principal and interest. The May 20 Notes may be prepaid at any time prior to maturity. The May 20 Notes provide for customary events of default, including, among others, those relating to breaches of obligations under the May 20 Notes, including a failure to make payments, any bankruptcy or similar proceedings involving the Borrowers, and certain material effects on the Borrowers’ ability to repay the May 20 Notes. The May 20 Note Borrowers did not provide any collateral or guarantees for the May 20 Notes. The application for these funds required the Company to certify in good faith that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account our current business activity and our ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The Company made this good faith assertion based upon the adverse impact the COVID-19 pandemic had on our business and the degree of uncertainty introduced to the capital markets. While the Company has made this assertion in good faith based upon all available guidance, management will continue to assess their continued qualification if and when updated guidance is released by the Treasury Department. On July 14, 2021, the Company was notified by its lender, Affinity Bank, that the May 20 Notes for the Company’s subsidiaries KRI, LH and SG, in the amounts of $ 5,443 , $ 1,890 and $ 2,063 , respectively, in principal and $ 63 , $ 22 and $ 24 , respectively, in interest, were forgiven in their entirety by the SBA, which was recorded as Other Income as a PPP forgiveness gain. Effective March 27, 2020, the Company deferred Federal Insurance Contributions Act taxes under the CARES Act section 2302. Payment of these tax deferrals of $ 2,473 and $ 2,473 were delayed to December 31, 2021 and December 31, 2022, respectively. The Company completed the first payment of the tax deferral in full on December 31, 2021. Divesture of Business On September 24, 2020, the Company and Staffing 360 Georgia, LLC d/b/a first first first first In addition, the Buyer agreed to assume certain liabilities related to the Assets. The purchase price in connection with the first 3,300 , of which (a) $ 1,220 was paid at closing (the “Initial Payment”) and (b) $ 2,080 was held in a separate escrow account (the “Escrow Funds”), which was to be released upon receipt of the forgiveness of the Company’s PPP Loans by the U.S. Small Business Administration (the “SBA”). In the event that all or any portion of the PPP Loans were not forgiven by the SBA, all or a portion of the Escrow Funds would have been used to repay any unforgiven portion of the PPP Loans in full. The first 2,080 was presented as cash in escrow in the Company’s consolidated balance sheet due to the escrow arrangement and restrictions set forth by Jackson. In September 2020, the Company submitted the PPP Loan forgiveness applications to the SBA. All of the PPP Loans were approved for forgiveness and on July 22, 2021 the Escrow Funds were used to redeem a portion of the 2020 Jackson Note. The Asset Purchase Agreement contains non-competition and non-solicitation provisions customary for agreements of this type. In addition, under the terms of the Asset Purchase Agreement, the Company has agreed to indemnify the Buyer against certain liabilities, subject to certain conditions and limitations as set forth in the Asset Purchase Agreement. In connection with execution of the Asset Purchase Agreement, the Company and certain of its subsidiaries entered into a Consent Agreement (the “Consent”) with Jackson, a noteholder under the Existing Note Purchase Agreement. Under the terms of the Consent and the Certificate of Designation of the Company’s Series E Convertible Preferred Stock (the “Series E Preferred Stock”), in consideration for Jackson’s consent to the first 1,300 shares of Series E Convertible Preferred Stock for $ 1,300 and on July 22, 2021, after conversion of the Series G Preferred Stock to the New Note, the Company redeemed $ 2,080 of the 2020 Jackson Note with the Escrow Funds. To induce the Buyer to enter into the Asset Purchase Agreement, the Company also entered into a Transition Services Agreement with the Buyer, pursuant to which each party will provide certain transition services such as payrolling through to year end 2020 to minimize any disruption to the businesses of the Company and the Buyer arising from the first Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for Fiscal 2021 and Fiscal 2020 include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations, testing long-lived assets for impairment and valuation reserves against deferred tax assets. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Payment terms vary by client and the services offered. The Company has primarily two main forms of revenue – temporary contractor revenue and permanent placement revenue. Temporary contractor revenue is accounted for as a single performance obligation satisfied over time because the customer simultaneously receives and consumes the benefits of the Company’s performance on an hourly or daily basis. The contracts stipulate weekly or monthly billing, and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the hours incurred at the contractual rate as we have the right to payment in an amount that corresponds directly with the value of performance completed to date. Permanent placement revenue is recognized on the date the candidate’s full-time employment with the customer has commenced. The customer is invoiced on the start date, and the contract stipulates payment due under varying terms, typically 30 days. The contract with the customer stipulates a guarantee period whereby the customer may be refunded if the employee is terminated within a short period of time, however this has historically been infrequent, and immaterial upon occurrence. As such, the Company’s performance obligations are satisfied upon commencement of the employment, at which point control has transferred to the customer. Revenue in Fiscal 2021 was comprised of $ 192,756 of temporary contractor revenue and $ 5,014 of permanent placement revenue, compared with $ 198,066 and $ 6,461 for Fiscal 2020, respectively. Refer to Note 14 for further details on breakdown by segments. Taxes Collected from Customers and Remitted to Governmental Agencies The Company records taxes on customer transactions due to governmental agencies as a receivable and a liability on the consolidated balance sheets. Sales taxes are recorded net on the consolidated statement of operations. Advertising Costs Costs for advertising are expensed when incurred. Advertising expenses for the Company were $ 803 and $ 1,302 for Fiscal 2021 and 2020, respectively. Legal Contingencies and Expenses From time to time, the Company may become involved in various claims, disputes and legal or regulatory proceedings that arise in the ordinary course of business and relate to contractual and other obligations. The Company assesses its potential contingent and other liabilities by analyzing its claims, disputes and legal and regulatory matters using all available information and developing its views on estimated losses in consultation with its legal and other advisors. The Company determines whether a loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. If the contingency is not probable or cannot be reasonably estimated, disclosure of the contingency shall be made when there is at least a reasonable possibility that a loss may be incurred. Expenses associated with legal contingencies are expensed as incurred. Restructuring Charges The Company records a liability for significant costs associated with exit or disposal activities, including lease termination costs, certain employee severance costs associated with formal restructuring plans, facility closings or other similar activities and related asset impairments, when the liability is incurred. The determination of when the Company accrues for severance and related costs depends on whether the termination benefits are provided under a one-time benefit arrangement or under an ongoing benefit arrangement. Where the Company has either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, it recognizes severance costs when they are both probable and estimable. Costs associated with restructuring actions that include one-time severance benefits are only recorded once a liability has been incurred, including when management with the proper level of authority has committed to a restructuring plan and the plan has been communicated to employees. These charges are included in operational restructuring and other charges on the consolidated statements of operations. Other charges include knowledge transfer costs directly related to the restructuring initiatives and are expensed as incurred. Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. Cash and cash equivalents held at financial institutions may at times exceed federally insured amounts. We believe we mitigate such risk by investing in or through major financial institutions. The Company had no cash equivalents at the end of Fiscal 2021 or Fiscal 2020. Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current creditworthiness and current economic trends. Accounts are written off after all efforts to collect have been exhausted. As of the end of Fiscal 2021 and the end of Fiscal 2020, the Company had an allowance for doubtful accounts of $ 60 and $ 62 , respectively. Income Taxes The Company utilizes Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company applies the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense. Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using the exchange rate in effect at the balance sheet date and equity is translated at historical rate. Results of operations are translated using average exchange rates. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive income), while gains and losses resulting from foreign currency transactions are included in operations. Deferred Financing Costs Costs incurred in connection with obtaining certain financing are deferred and amortized on an effective interest method basis over the term of the related obligation. In accordance with Accounting Standards Update (“ASU”) 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs,” debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount. Business Combinations In accordance with ASC 805, “Business Combinations,” the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance. Fair Value of Financial Instruments In accordance with ASC 820, “Fair Value Measurements and Disclosures,” the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. There were no Level 1or 2 assets or liabilities or Level 3 assets in any period. The Company’s Level 3 liabilities were its warrants issued to Jackson and contingent consideration in connection with acquisitions. The Company had accounted for the warrants issued to Jackson as a liability under ASC 815-40 due to certain anti-dilution protection provisions. On April 25, 2018, the Company and Jackson amended the Warrant to remove the anti-dilution clauses. No economic terms were adjusted. These clauses were the basis for recording the warrants as a liability. Therefore, upon execution of this amendment, the Company recorded a mark-to-market gain and reclassed the remaining liability to Additional paid-in capital. The table below represents a rollforward of the Level 3 contingent consideration: SUMMARY OF ROLL-FORWARD OF LEVEL 3 CONTINGENT CONSIDERATION Contingent Consideration Balance at December 28, 2019 $ 3,939 KRI deferred consideration 115 Balance at January 2, 2021 $ 4,054 KRI deferred consideration - Balance at January 1, 2022 $ 4,054 Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy. ASC 825-10-25, “Fair Value Option” expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows: SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT Computers 3 - 5 years Computer equipment 3 - 5 years Network equipment 3 - 5 years Software 3 - 5 years Office equipment 3 - 7 years Furniture and fixtures 3 - 7 years Leasehold improvements 3 - 5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Major improvements are capitalized. At the time of retirement or disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in Other income/(expenses.) Long-Lived Assets In accordance with ASC 360 “Property, Plant, and Equipment,” the Company periodically reviews its long-lived assets, including intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset. Goodwill Goodwill relates to amounts that arose in connection with various acquisitions and represents the difference between the purchase price and the fair value of the identifiable intangible and tangible net assets when accounted for using the purchase method of accounting. Goodwill is not amortized, but it is subject to periodic review for impairment. Events that would indicate impairment and trigger an interim impairment assessment include, but are not limited to, current economic and market conditions, a decline in the equity value of the business, a significant adverse change in certain agreements that would materially affect reported operating results, business climate or operational performance of the business and an adverse action or assessment by a regulator. In accordance with ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350) Testing Goodwill for Impairment, or ASU 2011-08, the Company is required to review goodwill by reporting unit for impairment at least annually or more often if there are indicators of impairment present. During the year ended January 2, 2021 the Company changed its annual measurement date from the first day of the fiscal fourth quarter to the last day of the fiscal year end. A reporting unit is either the equivalent of, or one level below, an operating segment. The Company early adopted the provisions in ASU 2017-04, which eliminates the second step of the goodwill impairment test. As a result, the Company’s goodwill impairment tests include only one step, which is a comparison of the carrying value of each reporting unit to its fair value, and any excess carrying value, up to the amount of goodwill allocated to that reporting unit, is impaired. The carrying value of each reporting unit is based on the assignment of the appropriate assets and liabilities to each reporting unit. Ass

EARNINGS (LOSS) PER COMMON SHAR

EARNINGS (LOSS) PER COMMON SHARE	12 Months Ended
	Jan. 01, 2022
Earnings Per Share [Abstract]
EARNINGS (LOSS) PER COMMON SHARE	NOTE 3 – EARNINGS (LOSS) PER COMMON SHARE The Company computes earnings per share in accordance with ASC Topic 260, Earnings per Share Basic earnings per common share are computed by dividing income or loss available to common stockholders by the weighted average number of shares of basic common stock outstanding. The Company’s Series F Convertible Preferred Stock, which is convertible into shares of the Company’s common stock at any time and from time to time from and after the issue date, and the Company’s Series F warrants, are classified as participating securities in accordance with ASC 260. Net income allocated to the holders of Series F convertible preferred stock and Series F warrants is calculated based on the shareholders’ proportionate share of weighted average shares of common stock outstanding on an if-converted basis. For purposes of determining diluted earnings per common share, basic earnings per common share is further adjusted to include the effect of potential dilutive common shares outstanding, including warrants and unvested restricted stock using the more dilutive of either the two-class method or the treasury stock method, and Series G and G-1 Preferred Stock using the if-converted method. Stock options and warrants that are out-of-the-money are not included in the denominator for the calculation diluted EPS. Under the two-class method of calculating diluted earnings per share, net income is reallocated to common stock, the Series F Preferred stock, the Series F warrants, and all dilutive securities based on the contractual participating rights of the security to share in the current earnings as if all of the earnings for the period had been distributed. In the computation of diluted earnings per share, the if-converted method for the Series F Preferred Stock resulted in a more dilutive earnings per share than the two-class method. As such, the if-converted method was utilized for the calculation of diluted EPS. Due to the use of the treasury stock method, the warrants and options outstanding are anti-dilutive in our calculation of diluted EPS. On June 30, 2021 and June 24, 2022, the Company effected a one-for-six reverse stock split and one-for-ten reverse stock split, respectively. As required in accordance with GAAP, all share and earnings per share information noted below have been retroactively adjusted to reflect the reverse stock split. The following table sets forth the components used in the computation of basic and diluted income per share: SCHEDULE OF EARNINGS PER SHARE,BASIC AND DILUTED Fiscal 2021 Fiscal 2020 Numerator: Net Income (Loss) $ 8,158 $ (15,642 ) Dividends - Series A Preferred Stock - related party - 125 Dividends - Series E Preferred Stock - related party 319 2,472 Dividends - Series E-1 Preferred Stock - related party 192 756 Dividends - Series G Preferred Stock - related party 166 - Dividends - Series G-1 Preferred Stock - related party 118 - Deemed Dividend 1,798 4,690 Net Income (Loss) Attributable to Common Equity $ 5,565 $ (23,685 ) Less: Net income allocated to participating equity (2,395 ) - Net income (loss) available to common shareholders for basic earnings per share 3,170 (23,685 ) Effect of dilutive securities: Add: Dividends paid to Series E, E-1, G, G-1 preferred shareholders 795 Net income (loss) available to commons and preferred shareholders for diluted earnings per share $ 3,965 Denominator: Weighted average basic common shares outstanding 952,207 149,515 Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive) 104,387 — Total weighted average common shares outstanding if preferred shares converted to common shares 1,056,594 149,515 Effect of dilutive securities: — Restricted shares 5,947 Weighted average diluted shares outstanding 1,062,541 Income per common share: Basic $ 3.30 $ (158.40 ) Diluted $ 3.70 (158.40 )

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jan. 01, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT January 1, 2022 January 2, 2021 Computer software $ 432 $ 471 Office equipment 587 1,115 Computer equipment 702 1,160 Furniture and fixtures 1,181 1,123 Leasehold improvements 650 713 Total property and equipment, gross 3,552 4,582 Accumulated depreciation (2,687 ) (3,516 ) Total property and equipment, net $ 865 $ 1,066 Depreciation expense for Fiscal 2021 and Fiscal 2020 was $ 447 and $ 595 , respectively.

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	12 Months Ended
	Jan. 01, 2022
Investments, All Other Investments [Abstract]
OTHER NON-CURRENT ASSETS	NOTE 5 – OTHER NON-CURRENT ASSETS The following provides a breakdown of other non-current assets: SCHEDULE OF OTHER NON-CURRENT ASSETS January 1, 2022 January 2, 2021 Collateral associated with workers’ compensation insurance $ 3,072 $ 3,134 Other non-current assets 434 34 Total $ 3,506 $ 3,168

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Jan. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS The following provides a breakdown of intangible assets as of: SCHEDULE OF BREAKDOWN OF INTANGIBLE ASSETS Tradenames Non-Compete Customer Relationships Total January 1, 2022 Tradenames Non-Compete Customer Relationships Total Intangible assets, gross $ 9,553 2,497 21,725 33,775 Accumulated amortization (4,969 ) (2,497 ) (12,660 ) (20,126 ) Intangible assets, net $ 4,584 0 9,065 13,649 Tradenames Non-Compete Customer Relationships Total January 2, 2021 Tradenames Non-Compete Customer Relationships Total Intangible assets, gross $ 9,582 2,500 21,810 33,892 Accumulated amortization (4,283 ) (2,440 ) (11,152 ) (17,875 ) Intangible assets, net $ 5,299 60 10,658 16,017 On September 24, 2020, the Company entered into an Asset Purchase Agreement with first first 2,660 and accumulated amortization of $ 1,352 . As of January 1, 2022, estimated annual amortization expense for each of the next five fiscal years is as follows: SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE FISCAL YEARS Fiscal year ended December Amount 2022 2,243 2023 2,243 2024 2,243 2025 2,173 2026 2,018 Thereafter 2,729 Total $ 13,649 Amortization of intangible assets for the period ended Fiscal 2021 and Fiscal 2020 was $ 2,312 and $ 2,523 , respectively. The weighted average useful life remaining of intangible assets remaining is 6 years.

GOODWILL

GOODWILL	12 Months Ended
	Jan. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 7 – GOODWILL The following table provides a roll forward of goodwill: SCHEDULE OF GOODWILL January 1, 2022 January 2, 2021 Beginning balance, gross $ 31,591 $ 31,049 Accumulated disposition (1,577 ) - Accumulated impairment losses (2,969 ) - Beginning balance, net 27,045 31,049 Impairment of goodwill (3,104 ) (2,969 ) Disposition of business - (1,577 ) Currency translation adjustment (113 ) 542 Ending balance, net $ 23,828 $ 27,045 Goodwill by reportable segment is as follows: SCHEDULE OF GOODWILL REPORTABLE BY SEGMENT January 1, 2022 January 2, 2021 Professional Staffing - US $ 6,222 $ 6,222 Commercial Staffing - US 5,860 5,860 Professional Staffing - UK 11,746 14,963 Ending balance, net $ 23,828 $ 27,045 Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. During the first quarter of 2020 the Company identified a triggering event in response the COVID-19 pandemic. In accordance with ASC 350 the Company tested its goodwill for impairment and the Company recognized an impairment with respect to its first 2,969 . The impairment resulted from a continued decline in that reporting unit’s revenue which experienced significant and prolonged declines as a result of the COVID-19 pandemic. To determine the impairment, the Company employed a combination of market approach (valuations using comparable company multiples), income approach (discounted cash flow analysis) and prevailing market conditions to derive the fair value of the reporting unit. Under ASU 2017-04, which the Company early adopted, the impairment amount represents the excess of the carrying value over the fair value of the reporting unit. In accordance with ASC 350, during the performance of the Company’s annual impairment test during the fourth quarter of 2021 the Company identified and recognized an impairment of $ 3,104 3,104 During the year ended January 2, 2021 the Company changed its measurement date from the first day of the fiscal fourth quarter to the last day of the fiscal year end. The Company performed its annual goodwill impairment test and no impairment was recognized other than the charge recognized by the Professional Staffing UK reporting unit. To estimate the fair value of the reporting units the Company employed a combination of market approach (valuations using comparable company multiples) and income approach (discounted cash flow analysis) to derive the fair value of the reporting unit when performing its annual impairment testing. Volatility in the Company’s stock price can result in the net book value of our reporting unit approximating, or even temporarily exceeding market capitalization, however, the fair value of our reporting unit is not driven solely by the market price of our stock. As described above, fair value of our reporting unit is derived using a combination of an asset approach, an income approach and a market approach. These valuation techniques consider several other factors beyond our market capitalization, such as the estimated future cash flows of our reporting units, the discount rate used to present value such cash flows and the market multiples of comparable companies. Changes to input assumptions used in the analysis could result in materially different evaluations of goodwill impairment.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Jan. 01, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 8 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following provides a breakdown of accounts payable and accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES January 1, 2022 January 2, 2021 Accounts payable $ 2,749 $ 28 Accrued payroll, taxes and bonuses 8,594 12,913 Other accrued expenses 1,189 2,089 Total $ 12,532 $ 15,030

ACCOUNTS RECEIVABLE FINANCING

ACCOUNTS RECEIVABLE FINANCING	12 Months Ended
	Jan. 01, 2022
Receivables [Abstract]
ACCOUNTS RECEIVABLE FINANCING	NOTE 9 – ACCOUNTS RECEIVABLE FINANCING Midcap Funding X Trust Prior to September 15, 2017, certain U.S. subsidiaries of the Company were parties to a $ 25,000 revolving loan facility with MidCap, with the option to increase the amount by an additional $ 25,000 , with a maturity of April 8, 2019 . On October 26, 2020, the Company entered into Amendment No. 17 to Credit and Security Agreement with MidCap, whereby, among other things, MidCap agreed to extend the maturity date of our outstanding asset based revolving loan until September 1, 2022. In addition, the Company also agreed to certain amendments to the financial covenants. The facility provides events of default including: (i) failure to make payment of principal or interest on any MidCap loans when required, (ii) failure to perform obligations under the facility and related documents, (iii) not paying its debts as such debts become due and similar insolvency matters, and (iv) material adverse changes to the Company (subject to a 10-day notice and cure period.) Upon an event of default, the Company’s obligations under the credit facility may, or in the event of insolvency or bankruptcy will automatically, be accelerated. Upon the occurrence of any event of default, the facility will bear interest at a rate equal to the lesser of: (i) 3.0% above the rate of interest applicable to such obligations immediately prior to the occurrence of the event of default; and (ii) the maximum rate allowable under law. Under the terms of this agreement, the Company is subject to affirmative covenants which are customary for financings of this type, including covenants to: (i) maintain good standing and governmental authorizations, (ii) provide certain information and notices to MidCap, (iii) deliver monthly reports and quarterly financial statements to MidCap, (iv) maintain insurance, (v) discharge all taxes, (vi) protect its intellectual property, and (vii) generally protect the collateral granted to MidCap. The Company is also subject to negative covenants customary for financings of this type, including that it may not: (i) enter into a merger or consolidation or certain change of control events, (ii) incur liens on the collateral, (iii) except for certain permitted acquisitions, acquire any significant assets other than in the ordinary course of business, (iv) assume certain additional senior debt, or (v) amend any of its organizational documents. The Company is not in compliance with its January 1, 2022 covenants and received a waiver from Midcap that extends to March 31, 2022. The Company received a waiver dated June 23, 2022, providing a waiver to extend the delivery of the audited financial statements through June 30, 2022. Subsequent to March 2022, the Company is currently not in compliance with its financial covenants with Midcap. The balance of the Midcap Facility as of January 1, 2022 and January 2, 2021 was $ 13,405 and $ 14,842 , respectively, and is included in Accounts receivable financing on the Consolidated Balance Sheet. HSBC Invoice Finance (UK) Ltd – New Facility On February 8, 2018, CBSbutler, Staffing 360 Solutions Limited and The JM Group, entered into a new arrangement with HSBC Invoice Finance (UK) Ltd (“HSBC”) which provides for HSBC to purchase the subsidiaries’ accounts receivable up to an aggregate amount of £ 11,500 across all three subsidiaries. The terms of the arrangement provide for HSBC to fund 90% of the purchased accounts receivable upfront and, a secured borrowing line of 70% of unbilled receivables capped at £ 1,000 (within the overall aggregate total facility of £ 11,500 .) The arrangement has an initial term of 12 months , with an automatic rolling three-month extension and carries a service charge of 1.80% . On June 28, 2018, CML, the Company’s new subsidiary entered into a new agreement with a minimum term of 12 months for purchase of debt (“APD”) with HSBC, joining CBSbutler, Staffing 360 Solutions Limited and The JM Group (collectively, with CML, the “Borrowers”) as “Connected Clients” as defined in the APD. The new Connected Client APDs carry an aggregate Facility Limit of £ 20,000 across all Borrowers. The obligations of the Borrowers are secured by a fixed charge and a floating charge on the Borrowers’ respective accounts receivable and are subject to cross-company guarantees among the Borrowers. In addition, the secured borrowing line against unbilled receivables was increased to £ 1,500 for a period of 90 days. In July 2019, the aggregate Facility Limit was extended to £ 22,500 across all Borrowers. Under ASU 2016-16, “Statement of Cash Flows (Topic 230, Classification of Certain Cash Receipts and Cash Payments, a consensus of the FASB Emerging Issues Task Force

DEBT

DEBT	12 Months Ended
	Jan. 01, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 10 – DEBT SCHEDULE OF DEBT January 1, 2022 January 2, 2021 Jackson Investment Group - related party $ 8,949 $ 33,880 PPP Loans — 19,395 HSBC Term Loan 809 2,094 Total Debt, Gross 9,758 55,369 Less: Debt Discount and Deferred Financing Costs, Net (256 ) (559 ) Total Debt, Net 9,502 54,810 Less: Non-Current Portion (279 ) (39,943 ) Total Current Debt, Net $ 9,223 $ 14,867 Jackson Note On September 15, 2017, the Company entered into a $ 40,000 note agreement with Jackson (the “2017 Jackson Note”.) The proceeds of the sale of the 2017 Jackson Note were used to repay the existing subordinated notes previously issued to Jackson pursuant to the existing note purchase agreement in the aggregate principal amount of $ 11,165 and to fund a portion of the purchase price consideration of the first September 15, 2020 . The 2017 Jackson Note will accrue interest at 12% per annum, due quarterly on January 1, April 1, July 1 and October 1 in each year, with the first such payment due on January 1, 2018 . Interest on any overdue payment of principal or interest due under the 2017 Jackson Note will accrue at a rate per annum that is 5% in excess of the rate of interest otherwise payable thereunder. On August 27, 2018, the Company entered into an amended agreement with Jackson, pursuant to which the note purchase agreement dated as of September 15, 2017 was amended and made a new senior debt investment of approximately $ 8,428 . Terms of the additional investment were the same as the 2017 Jackson Note. From the proceeds of the additional investment, the Company paid a closing fee of $ 280 and legal fees of $ 39 and issued 19,200 shares of the Company’s common stock as a closing commitment fee. On August 29, 2019, the Company entered into a Fourth Omnibus Amendment and Reaffirmation Agreement with Jackson, as lender, which, among other things, amends that certain Amended and Restated Note Purchase Agreement, dated as of September 15, 2017, as amended (the “Existing Note Purchase Agreement”.) Pursuant to the Existing Note Purchase Agreement, the Company agreed to issue and sell to Jackson that certain 18% Senior Secured Note due December 31, 2019 in the aggregate principal amount of $ 2,538 (the “2019 Jackson Note”.) All accrued and unpaid interest on the outstanding principal balance of the 2019 Jackson Note was due and payable monthly on the first day of each month, beginning on October 1, 2019 . Pursuant to the terms of the 2019 Jackson Note, if the 2019 Jackson Note was not repaid by December 31, 2019, the Company was required to issue 10,000 shares of its common stock to Jackson on a monthly basis until the 2019 Jackson Note is fully repaid, subject to certain exceptions to comply with Nasdaq listing standards. The Company booked additional expense of $ 324 related to the issuances of 50,000 shares of common stock to Jackson in 2020. The Company paid the 2019 Jackson Note in full on May 28, 2020. On October 26, 2020, the Company, certain of its subsidiaries and Jackson entered into the Amended Note Purchase Agreement and the 2020 Jackson Note, which amended and restated the Existing Note Purchase Agreement. The Amended Note Purchase Agreement refinanced an aggregate of approximately $ 35,700 of debt provided by Jackson, extending the maturity to September 30, 2022 . In connection with the amendment and restatement, the Company paid Jackson an amendment fee of $ 488 . The Company accounted for the Amended Note Purchase Agreement as a modification of the debt. Accordingly, fees totaling $ 488 paid to Jackson as well as the modification of 15,092 warrants from a strike price of $ 99.60 to $ 60.00 and the extension of the warrant expiration date of January 26, 2024 to January 26, 2026 , resulting in a fair value adjustment of $ 126 , were recorded as additional debt discount which will be amortized over the term of the 2020 Jackson Note using the effective interest method. Under the terms of the Amended Note Purchase Agreement and the 2020 Jackson Note, the Company is required to pay interest on the debt at a per annum rate of 12% . The interest is payable monthly in cash; provided that, the Company may elect to pay up to 50% of monthly interest in-kind (“PIK Interest”) by adding such PIK Interest to the outstanding principal balance of the 2020 Jackson Note. For any month that the Company elects to pay interest in-kind, the Company is required to pay Jackson a fee in shares of our common stock (“PIK Fee Shares”) in an amount equal to $25 divided by the average closing price, as reported by The Nasdaq Capital Market (“Nasdaq”), of such shares of common stock over the 5 trading days prior to the applicable monthly interest payment date. If such average market price is less than $ 30.00 , or is otherwise undeterminable because such shares of common stock are no longer publicly traded or the closing price is no longer reported by Nasdaq, then the average closing price for these purposes shall be deemed to be $ 30.00 , and if such average closing price is greater than $ 210.00 210.00 . For the period of November 2020 through and including March 2021, each monthly interest amount due and payable was reduced by $166, and for the period commencing April 2021 through and including September 2021, each monthly interest amount due and payable was increased by $166. Under the terms of the Amended Note Purchase Agreement, the Company was required to make a mandatory prepayment of the principal amount of the 2020 Jackson Note of not less than $3,000 no later than January 31, 2021. Payments were made in December 2020 and January 2021 totaling $ 3,029 in full satisfaction of the mandatory prepayment. On January 4, 2021, the Company used $ 1,558 in net proceeds from a securities purchase agreement dated December 30, 2020 and redeemed $ 1,168 of the 2020 Jackson Note with an outstanding principal amount of $ 33,878 and redeemed 390 shares of the Series E Convertible Preferred Stock with an aggregate value of $ 390 . Following the redemption of the portion of the 2020 Jackson Note and Series E Convertible Preferred Stock, the 2020 Jackson Note balance was $ 32,710 and the Company had 10,690 shares of Series E Convertible Preferred Stock outstanding with an aggregate stated value of $ 10,690 . On February 5, 2021, the Company received the Limited Consent from Jackson, the sole holder of the Company’s outstanding shares of Series E Convertible Preferred Stock, to use approximately (i) 75% of the net proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $32,710 as of February 9, 2021, and (ii) 25% of the net proceeds from the February 2021 Offering to redeem a portion of the Company’s Series E Convertible Preferred Stock. Pursuant to the Limited Consent, upon closing of the February 2021 Offering, the Company paid $13,556 of the 2020 Jackson Note and redeemed 4,518 shares of the Series E Convertible Preferred Stock. On April 21, 2021, the Company entered into the April 2021 Purchase Agreement. The net proceeds to the Company were approximately $ 4,200 , after deducting placement agent fees and estimate offering expenses payable by the Company. The Company used $ 3,200 of the net proceeds to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $ 19,154 immediately prior to such redemption. On July 20, 2021, the Company entered into the July 2021 Purchase Agreement. As the Company’s Series G Preferred Stock (as defined below) was outstanding, it was required to use the proceeds of any sales of equity securities, including the common stock offered in the July 2021 Offerings, exclusively to redeem any outstanding shares of Series G Preferred Stock, subject to certain limitations. The Company received a waiver from Jackson, the sole holder of the outstanding shares of its Series G Preferred Stock, to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note and paid accrued and unpaid dividends on the Series G-1 Convertible Preferred Stock upon conversion of such preferred stock into the New Note (as defined below). The net proceeds to the Company from the July 2021 Offerings were approximately $ 6,760 , after deducting placement agent fees and estimated offering expenses payable by the Company. The Company used $ 5,000 of the net proceeds to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of approximately $ 21,700 immediately prior to such redemption. On July 21, 2021, the Company entered into a non-cash financing transaction whereby it exchanged its outstanding 6,172 shares of Series G Convertible Preferred Stock (“Series G Preferred Stock”) and 1,561 shares of Series G-1 Convertible Preferred Stock for senior indebtedness by entering into a new 12% Senior Secured Note, in aggregate principal amount of $ 7,733 (the “New Note”), which amount represented all of the outstanding Series G Preferred Stock, totaling $ 6,172 , and Series G-1 Convertible Preferred Stock, totaling $ 1,561 , held by Jackson as of July 21, 2021, under the Amended Note Purchase Agreement. The New Note was deemed issued pursuant to the Amended Note Purchase Agreement. Under the terms of the New Note, the Company is required to pay interest on the New Note at a per annum rate of 12% , in cash only, accruing from and after the date of the New Note and until the entire principal balance of the New Note shall have been repaid in full, and on and at all times during which the “Default Rate” (as defined in the Amended Note Purchase Agreement) applies, to the extent permitted by law, at a per annum rate of 17% . The entire outstanding principal balance of the New Note is due and payable in full on September 30, 2022. Upon an Event of Default (as defined in the Amended Note Purchase Agreement), the principal of the New Note and all accrued and unpaid interest thereon may be accelerated and declared or otherwise become due and payable in accordance with the terms of the Amended Note Purchase Agreement. On August 5, 2021, the Company entered into the First August 2021 Purchase Agreement. The net proceeds to the Company from the First August 2021 Offerings were approximately $ 3,217 , after deducting placement agent fees and offering expenses payable by the Company. The Company used a portion of the net proceeds from the First August 2021 Offerings together with other cash on hand to redeem $ 3,281 of the 2020 Jackson Note, which had an outstanding principal amount of approximately $ 16,730 immediately prior to such redemption. On October 28, 2021, the Company entered into a securities purchase agreement (the “November 2021 Private Placement”). This placement closed on November 2, 2021 and was announced on November 3, 2021. The net proceeds of the November 2021 Private Placement were approximately $ 9.25 million. The Company used a portion of the net proceeds from the November 2021 Private Placement to redeem $ 4,500 of the 2020 Jackson Note, which had an outstanding principal amount of approximately $ 13,449 immediately prior to such redemption. The entire outstanding principal balance of the 2020 Jackson Note shall be due and payable on September 30, 2022. The debt represented by the 2020 Jackson Note continues to be secured by substantially all of the Company’s domestic subsidiaries’ assets pursuant to the Amended and Restated Security Agreement with Jackson, dated September 15, 2017. The Amended Note Purchase Agreement includes certain customary financial covenants, including a leverage ratio covenant and a minimum adjusted EBITDA covenant. Delivery of financial covenants commenced with the fiscal month ending March 2021. The Company is not in compliance with its January 1, 2022 covenants and received a waiver from Jackson on June 23, 2022. PPP Loans On May 12, 2020, Monroe, an indirect subsidiary of the Company, entered into the May 12 Note with the Bank, pursuant to the PPP of the CARES Act administered by the SBA. The principal amount of the May 12 Note was $ 10,000 . In accordance with the requirements of the CARES Act, the May 12 Note Borrowers used the proceeds from the May 12 Note in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrued on the May 12 Note at the rate of 1.00% per annum. The May 12 Note Borrowers applied for forgiveness of the amount due under the May 12 Note, in an amount equal to the sum of qualified expenses under the PPP. The May 12 Note Borrowers used the entire proceeds under the May 12 Note for such qualifying expenses. The May 12 Note matured two years following the date of issuance of the May 12 Note and included a period for the first ten months during which time required payments of interest and principal were deferred. Beginning on the eleventh month following the date of the May 12 Note, the May 12 Note Borrowers were required to make 14 monthly payments of principal and interest . The May 12 Note provided for customary events of default, including, among others, those relating to breaches of obligations under the May 12 Note, including a failure to make payments, any bankruptcy or similar proceedings involving the May 12 Note Borrowers, and certain material effects on the May 12 Note Borrowers’ ability to repay the May 12 Note. The May 12 Note Borrowers did not provide any collateral or guarantees for the May 12 Note. On May 25, 2021, the Company was notified by its lender, Affinity Bank, that the May 12 Note, in the amount of $ 10,000 of principal and $ 105 in interest, was forgiven in its entirety by the SBA. The Company recorded the forgiveness of $ 10,000 of principal and $ 105 in interest in the Statements of Operations as other income. On May 20, 2020, each of KRI, LH and SG, each a wholly owned direct or indirect subsidiary of the Company, entered into the borrowing agreements with the Bank pursuant to the PPP, each evidenced by a note dated May 20, 2020 (as previously defined, the KRI Note, the LH Note and the SG Note, respectively. The combined aggregate principal amount of the indebtedness represented by the May 20 Notes was $ 9,395 . In accordance with the requirements of the CARES Act, the May 20 Note Borrowers used the proceeds from the May 20 Notes in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrued on each of the May 20 Notes at the rate of 1.00% per annum. The May 20 Note Borrowers may apply for forgiveness of the amount due under the May 20 Notes, in an amount equal to the sum of qualified expenses under the PPP. The May 20 Note Borrowers used the entire proceeds under the May 20 Notes for such qualifying expenses. Each of the May 20 Notes matured two years following the date of issuance of the May 20 Notes and included a period for the first ten months during which time required payments of interest and principal were deferred. Beginning in the eleventh month following the date of each of the May 20 Notes, the May 20 Note Borrowers were required to make 14 monthly payments of principal and interest . The May 20 Notes provide for customary events of default, including, among others, those relating to breaches of obligations under the May 20 Notes, including a failure to make payments, any bankruptcy or similar proceedings involving the May 20 Note Borrowers, and certain material effects on the May 20 Note Borrowers’ ability to repay the May 20 Notes. The May 20 Note Borrowers did not provide any collateral or guarantees for the May 20 Notes. On July 14, 2021, the Company was notified by its lender, Affinity Bank, that the May 20 Notes for the Company’s subsidiaries KRI, LH and SG, in the amounts of $ 5,443 , $ 1,890 and $ 2,063 , respectively, in principal and $ 63 , $ 22 and $ 24 , respectively, in interest, were forgiven in their entirety by the SBA. The application for these funds required the Company to certify in good faith that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account our current business activity and our ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The Company made this good faith assertion based upon the adverse impact the COVID-19 pandemic had on our business and the degree of uncertainty introduced to the capital markets. While the Company has made this assertion in good faith based upon all available guidance, management will continue to assess their continued qualification if and when updated guidance is released by the Treasury Department. Debt Exchange Agreement On November 15, 2018 the Company, entered into a Debt Exchange Agreement with Jackson, pursuant to which, among other things, Jackson agreed to exchange $ 13,000 (the “Exchange Amount”) of indebtedness of the Company held by Jackson in exchange for 13,000 shares of Series E Preferred Stock, par value $ 0.00001 per share. The Series E Preferred Stock ranked senior to the Company’s common stock and any other series or classes of preferred stock issued or outstanding with respect to dividend rights and rights on liquidation, winding up and dissolution. Each share of Series E Preferred Stock was initially convertible into 561 shares of common stock of the Company at any time after October 31, 2020 or the occurrence of a Preferred Default (as defined in the Certificate of Designation for the Series E Preferred Stock (the “Series E Certificate of Designation”)). A holder of Series E Preferred Stock was not required to pay any additional consideration in exchange for conversion of such Series E Preferred Stock into the Company’s common stock. Series E Preferred Stock was redeemable by the Company at any time at a price per share equal to the stated value ($ 10,000 per share) plus all accrued and unpaid dividends thereon. The Series E Preferred Stock carried quarterly dividend rights of (a) cash dividends accruing (i) at an annual rate per share equal to 12% from the date of issuance and (ii) 17% after the occurrence of a Preferred Default, and (b) a dividend payable in shares of Series E-1 Convertible Preferred Stock (the “Series E-1 Convertible Preferred Stock” and, collectively with the Series E Convertible Preferred Stock, the “Series E Preferred Stock”). The shares of Series E-1 Convertible Preferred Stock had all the same terms, preferences and characteristics as the Series E Preferred Stock (including, without limitation, the right to receive cash dividends), except (i) Series E-1 Convertible Preferred Stock were mandatorily redeemable by the Company within thirty (30) days after written demand received from any holder at any time after the earlier of the occurrence of a Preferred Default or November 15, 2020, for a cash payment equal to the Liquidation Value (as defined in the Series E Certificate of Designation) plus any accrued and unpaid dividends thereon, (ii) each share of Series E-1 Convertible Preferred Stock was initially convertible into 101 shares of the Company’s common stock , and (iii) Series E-1 Convertible Preferred Stock could be cancelled and extinguished by the Company if all shares of Series E Convertible Preferred Stock are redeemed by the Company on or prior to October 31, 2020. On October 26, 2020, in connection with the entry into the Amended Note Purchase Agreement, the Company filed with the Secretary of State of the State of Delaware the second Certificate of Amendment (the “Amendment”) to the Series E Certificate of Designation. Under the amended terms, holders of Series E Preferred Stock were entitled to monthly cash dividends on Series E Preferred Stock at a per annum rate of 12%. At the Company’s option, up to 50% of the cash dividend on the Series E Convertible Preferred Stock could be paid in kind by adding such 50% portion to the outstanding liquidation value of the Series E Convertible Preferred Stock (the “PIK Dividend Payment”), commencing on October 26, 2020 and ending on October 25, 2020. If the PIK Dividend Payment was elected, a holder of Series E Preferred Stock was entitled to additional fee to be paid in shares of our common stock an amount equal to $ 10,000 divided by the average closing price, as reported by Nasdaq of such shares of common stock over the 5 trading days prior to the applicable monthly interest payment date. If such average market price was less than $35.00 or was otherwise undeterminable because such shares were no longer publicly traded or the closing price was no longer reported by Nasdaq, then the average closing price for these purposes was to be deemed to be $ 35.00 , and if such average closing price were greater than $ 210.00 then the average closing price for these purposes would be deemed to be $ 210.00 . Dividends on the Series E-1 Convertible Preferred Stock could only be paid in cash. If the Company failed to make dividend payments on the Series E Convertible Preferred Stock, it would be an event of default under the Amended Note Purchase Agreement. Under the terms of the Amendment, shares of Series E-1 Convertible Preferred Stock were convertible into common stock at a conversion rate equal to the liquidation value of each share of Series E-1 Convertible Preferred Stock divided by $ 60.00 per share commencing October 31, 2020. Each share of Series E-1 Convertible Preferred Stock had a liquidation value of $ 10,000 per share. The shares of Series E Convertible Preferred Stock were also convertible into shares of common stock after October 31 , 2022. The conversion rate for the Series E Convertible Preferred Stock was equal to the liquidation value of each share of Series E Convertible Preferred Stock divided by $ 60.00 per share. Each share of Series E Convertible Preferred Stock had a liquidation value of $ 10,000 per share. The Amendment resulted in the original conversion price of $ 106.80 and $ 99.60 of the Series E Convertible Preferred Stock and E-1 Convertible Preferred Stock, respectively, being reduced to $60.00 for both instruments. The Company accounted for the Amendment as a modification to the Series E and E-1 Preferred Stock. The change in fair value as a result of the modification amounted to $ 410 and was recognized as a deemed dividend as of the fiscal year ended January 2, 2021. Further, the Company recognized a beneficial conversion feature (BCF) of $ 4,280 as a result of the decrease in the conversion price to $ 60.00 in comparison to the Company’s stock price on the date of the Amendment. The BCF was recognized as a deemed dividend. As the Company lacked retained earnings at the time of determination, the deemed dividend was recorded as a reduction in additional paid-in capital resulting in a net impact to additional paid-in capital of $ 0 . Under the terms of the Consent and the Series E Certificate of Designation, in consideration for Jackson’s consent to the first 2,100 of the Series E Preferred Stock was reclassified to mezzanine equity during the year ended January 1, 2022. On July 22, 2021, after conversion of the Series G Preferred Stock to the New Note, the Company redeemed $ 2,080 of the 2020 Jackson Note using the Escrow Funds. Lastly, under the terms of the Limited Consent and Waiver with Jackson dated February 5, 2021, it was agreed that to the extent that any of the PPP Loans are forgiven after the February 2021 Offering, Jackson may convert the Series E Convertible Preferred Stock and Series E-1 Convertible Preferred Stock that remains outstanding into a secured note that is substantially similar to the 2020 Jackson Note. As this provision results in a contingent redemption feature, approximately $ 4,100 of the Series E Preferred Stock was reclassified to mezzanine equity. The Company assessed the fair value of the instrument just before and after this modification and recorded a deemed dividend totaling $ 389 upon remeasurement of the Series E Preferred Stock. Jackson Waivers On February 5, 2021, the Company entered into a Limited Consent and Waiver with Jackson whereby, among other things, Jackson agreed that we may use 75% of the proceeds from the offering to redeem a portion of the 2020 Jackson Note, and 25% of the net proceeds from the offering to redeem a portion of the Base Series E Preferred Stock notwithstanding certain provisions of the certificate of designation for the Base Series E Preferred Stock that would have required the Company to use all the proceeds from the offering to redeem the Base Series E Preferred Stock. In addition, the Company also agreed in the Limited Consent and Waiver to additional limits on its ability to incur other indebtedness, including limits on advances under our revolving loan facility with MidCap Funding X Trust. The Company also agreed that to the extent that any of our PPP Loans are forgiven after the offering, Jackson may convert the Base Series E Preferred Stock and Series E-1 Preferred Stock that remains outstanding into a secured note that is substantially similar to the 2020 Jackson Note. On April 8, 2021, the limited waiver was extended to June 17, 2021. On April 18, 2022, the limited waiver was extended to May 2, 2022. In connection with the Headway Acquisition, on April 18, 2022, the Company entered into the Second Limited Consent with Jackson. For more information on the Headway Acquisition, please refer to Note 18 – Subsequent Events. Series G Preferred Stock – Related Party On May 6, 2021, the Company, entered into an Exchange Agreement with Jackson (the “Exchange Agreement”), pursuant to which, among other things, Jackson agreed to exchange 6,172 shares of the Company’s Series E Convertible Preferred Stock and 1,493 shares of the Series E-1 Preferred Stock for an equivalent number of shares of the Company’s newly issued Series G Convertible Preferred Stock and Series G-1 Convertible Preferred Stock, respectively (collectively, the “Series G Preferred Stock” and the transaction, the “Exchange”). The Series G Preferred Stock was subject to the same terms stated in the Limited Waiver, as defined herein and described in Note 12. The Series G Preferred Stock ranked senior to each of the Company’s common stock, Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock, and any other classes and series of stock of the Company now or hereafter authorized, issued or outstanding, which by their terms expressly provide that they are junior to the Series G Preferred Stock or which do not specify their rank (which includes the Series F Convertible Preferred Stock). Each share of Series G Preferred Stock was initially convertible into 100 shares of common stock at any time from and after, (i) with respect to the Series G Preferred Stock, the earlier of October 31, 2022 or the occurrence of a default and, (ii) with respect to the Series G-l Convertible Preferred Stock, October 31, 2020. A holder of Series G Preferred Stock was not required to pay any additional consideration in exchange for conversion of the Series G Preferred Stock into the Company’s common stock. The Series G Preferred Stock carried monthly dividend rights of (a) cash dividends accruing (i) at an annual rate per share equal to 12% from the date of issuance (plus any accrued dividends with respect to the Series E Preferred Stock unpaid as of the date of the Exchange) and (ii) 17% after the occurrence of a default, and (b) a dividend payable in shares of Series G-1 Convertible Preferred Stock. The shares of Series G-1 Convertible Preferred Stock had all the same terms, preferences and characteristics as the Series G Preferred Stock (including, without limitation, the right to receive cash dividends), except Series G-1 Convertible Preferred Stock were mandatorily redeemable by the Company within thirty (30) days after written demand received from any holder at any time after the earlier of the occurrence of a Preferred Default or September 30, 2022, for a cash payment equal to the liquidation value plus any accrued and unpaid dividends thereon. On July 20, 2021, the Company entered into the July 2021 Purchase Agreement. As the Company’s Series G Preferred Stock was outstanding, it was required to use the proceeds of any sales of equity securities, including the common stock offered in the July 2021 Registered Direct Offering, exclusively to redeem any outstanding shares of Series G Preferred Stock, subject to certain limitations. The Company received a waiver from Jackson, the sole holder of the outstanding shares of its Series G Preferred Stock, to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note, and paid accrued and unpaid dividends on the Series G-1 Convertible Preferred Stock upon conversion of such preferred stock into the New Note. While under the terms of the Certificate of Designation governing the Series G Preferred Stock and Series G-1 Preferred Stock, 617,200 shares and 156,100 shares of common stock were issuable upon the conversion of Series G Preferred Stock and Series G-1 Preferred Stock, respectively, the shares of Series G Preferred Stock and Series G-1 Convertible Preferred Stock were not converted to common stock and instead were converted on July 21, 2021 to debt. The terms of this note match the terms of the Amended Note Purchase Agreement from October 26, 2020. As of January 1, 2022, there were no shares of Series G or Series G-1 Convertible Preferred Stock outstanding. HSBC Loan On April 20, 2020, the terms of the loan with HSBC were amended such that no capital repayments would be required between April 2020 to September 2020, and only interest payments would be made during such time. Since such time, capital repayments have resumed. On May 15, 2020, the Company entered into a three-year term loan with HSBC in the UK for £ 1,000 .

LEASES

LEASES	12 Months Ended
	Jan. 01, 2022
Leases
LEASES	NOTE 11 – LEASES As of January 1, 2022 and January 2, 2021, as a result of the adoption of ASC 842, we recorded a right of use (“ROU”) lease asset of approximately $ 5,578 with a corresponding lease liability of approximately $ 5,574 and ROU of approximately $ 3,432 with a corresponding lease liability of approximately $ 3,437 , respectively, based on the present value of the minimum rental payments of such leases. The Company’s finance leases are immaterial both individually and in the aggregate. In September 2021, the Company entered into a new lease agreement for an office lease in New York for a term of 8 years . This resulted in increases to right of use assets and lease liabilities of $ 2,735 . Quantitative information regarding the Company’s leases for Fiscal 2021 is as follows: SCHEDULE OF QUANTITATIVE INFORMATION OF OPERATING LEASES Lease Cost Classification Fiscal 2021 Operating lease cost SG&A Expenses 989 Other information Weighted average remaining lease term (years) 3.93 Weighted average discount rate 6.68 % SCHEDULE OF OPERATING LEASE LIABILITY MATURITY Future Lease Payments 2022 $ 1,102 2023 1,134 2024 947 2025 839 2026 839 Thereafter 2,105 Total $ 6,966 Less: Imputed Interest 1,392 Operating lease, liability $ 5,574 Leases - Current $ 1,006 Leases - Non current $ 4,568 As most of the Company’s leases do not provide an implicit rate, we use the Company’s incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. This methodology was deemed to yield a measurement of the Right of Use Asset and associated lease liability that was appropriately stated in all material respects.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Jan. 01, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 12 – STOCKHOLDERS’ EQUITY The Company issued the following shares of common stock during Fiscal 2021: SCHEDULE OF COMMON STOCK ISSUANCE Number of Common Fair Value Fair Value at Issuance Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Equity raise 1,326,887 $ 43,019 $ 19.75 $ 54.00 Board and committee members 1,281 24 8.59 18.10 Long Term Incentive Plan 2,584 316 82.20 143.40 Consultants 167 3 18.40 18.40 Employees 15,251 320 9.04 18.10 Conversion of Series F 130,491 - - - Conversion of Series A 451 - - - 1,477,112 $ 43,682 The Company issued the following shares of common stock during Fiscal 2020: Number of Common Fair Value Fair Value at Issuance Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Equity raise 124,655 $ 4,634 $ 36.00 $ 39.30 Consultants 250 18 73.20 73.20 Conversion of Series A 271 - - - Board and committee members 374 15 33.60 51.00 Jackson Investment Group 8,334 324 21.60 55.20 133,884 $ 4,991 The Company’s authorized common stock consists of 200,000,000 shares having a par value of $ 0.00001 . As of the end of Fiscal 2021 and Fiscal 2020, the Company has issued and outstanding 1,758,835 and 281,724 common shares, respectively. Increase of Authorized Common Stock On December 27, 2021, the Company’s stockholders approved an amendment to the Amended and Restated Certificate of Incorporation of the Company to effect an increase to its number of shares of authorized common stock, par value $ 0.00001 from 40,000,000 to 200,000,000 . February 2021 Public Offering On February 9, 2021, the Company announced the pricing of a public offering of an aggregate of 364,255 shares of its common stock at a public offering price of $ 54.00 per share. The February 2021 Offering was made pursuant to the Company’s registration statement on Form S-1 initially filed on January 13, 2021, as subsequently amended and declared effective on February 9, 2021. The February 2021 Offering was made only by means of a prospectus forming a part of the effective registration statement. The February 2021 Offering closed on February 12, 2021. In the February 2021 Offering, the Company issued 347,520 shares of common stock and pre-funded warrants to purchase up to 16,735 shares of common stock, at an exercise price of $ 0.0001 per share. The Pre-funded Warrants were sold at $ 54.00 per Pre-funded Warrant. The Pre-funded Warrants were immediately exercisable and could be exercised at any time after their original issuance until such Pre-funded Warrants were exercised in full. The Pre-funded Warrants were exercised immediately upon issuance, and 16,735 shares of common stock were issued on February 12, 2021. The net proceeds to the Company from the February 2021 Offering were approximately $ 18,100 , after deducting placement agent fees and estimated offering expenses payable by the Company. Prior to the exchange of the Company’s Series E Preferred Stock for Series G Preferred Stock, consummated on May 6, 2021, the Company was required to use the proceeds of any sales of equity securities, including the securities offered in the February 2021 Offering, exclusively to redeem any outstanding shares of the Company’s Series E Preferred Stock, subject to certain limitations. Pursuant to the Limited Consent, the Company was permitted to use approximately (i) 75% of the net proceeds from the February 2021 Offering to redeem a portion of the outstanding Jackson Note and to use (ii) 25% of the net proceeds from the February 2021 Offering to redeem a portion of the Company’s Series E Preferred Stock, and upon closing of the February 2021 Offering, the Company redeemed a portion of the 2020 Jackson Note and redeemed 4,518 shares of the Series E Convertible Preferred Stock. Following the redemption of the Series E Convertible Preferred Stock, the Company had 6,172 shares of Series E Convertible Preferred Stock outstanding with an aggregate stated value of $6,172. Prior to the February 2021 Offering, the Company entered the Limited Consent with Jackson, whereby, among other things, Jackson agreed that we may use 75% of the proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which at the time had an outstanding principal amount of $32,710, and 25% of the net proceeds from the Offering to redeem a portion of our Series E Convertible Preferred Stock, notwithstanding certain provisions of the Series E Certificate of Designation that would have required us to use all the proceeds from the Offering to redeem the Series E Convertible Preferred Stock. In addition, the Company also agreed in the Limited Consent to additional limits on the Company’s ability to incur other indebtedness, including limits on advances under the revolving loan facility with MidCap. The Company also agreed that to the extent that any of our PPP Loans are forgiven after the Offering, Jackson may convert the Series E Convertible Preferred Stock and Series E-1 Convertible Preferred Stock that remains outstanding into a secured note that is substantially similar to the 2020 Jackson Note. On April 8, 2021, the Limited Consent was extended to June 17, 2021. On February 5, 2021, the Company also entered into a Limited Waiver and Agreement with Jackson (the “Limited Waiver”), whereby Jackson agreed that it would not convert any shares of the Series E Convertible Preferred Stock or Series E-1 Convertible Preferred Stock into shares of our common stock or exercise any warrants to purchase shares to the extent that doing so would cause the number of our authorized shares of common stock to be less than the number of shares being offered in the Offering. Jackson also waived any event of default under the Series E Certificate of Designation and the 2020 Jackson Note that would have resulted from the Company having an insufficient number of authorized shares of common stock to honor conversions of the Series E Convertible Preferred Stock and the exercise of Jackson’s warrants. On April 8, 2021, the Limited Waiver was extended to June 17, 2021, and on May 6, 2021 the Limited Waiver was extended to June 30, 2021. The limited waiver was not extended further because the Company effected a Reverse Stock Split on June 30, 2021 and such waiver was no longer required. April 2021 Private Placement On April 21, 2021, the Company entered into the April 2021 Purchase Agreement with certain institutional and accredited investors for the issuance and sale of an aggregate of 4,698 shares of Series F Preferred Stock at a price of $ 1,000 per share and warrants to purchase up to an aggregate of 130,491 shares of common stock, at an exercise price of $ 36.00 per share. The April 2021 Warrants are exercisable six months following the closing of the April 2021 Private Placement and will expire five years following the date the April 2021 Warrants first became exercisable. The Series F Preferred Stock is convertible into an aggregate of approximately 130,491 shares of Common Stock at a conversion price of $ 36.00 per share, subject to certain ownership limitations, upon the Company amending its certificate of incorporation to effect a reverse split within a range of 1-into-2 to up to 1-into-20 to be determined by the Company’s Board. On June 30, 2021, the Company effectuated the 1-into-6 Reverse Stock Split. The net proceeds to the Company from the April 2021 Private Placement were approximately $ 4,200 , after deducting placement agent fees and estimated offering expenses payable by the Company. The Company used $ 3,200 of the net proceeds to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $ 19,154 as of April 21, 2021. In addition, the Company used $ 1,000 of the net proceeds for working capital purposes. As the Series F Preferred Stock was issued concurrently with the April 2021 Warrants, the Company evaluated the existence of a beneficial conversion feature (“BCF”) using the effective conversion price for the Preferred Stock based on the proceeds allocated to that instrument. Accordingly, the Company recognized a BCF of $ 1,409 as of the issuance date as a deemed dividend. Subject to certain beneficial ownership limitations, the Series F Preferred Stock shall vote on an “as converted” basis on all matters submitted to the holders of Common Stock for approval; provided, however, that solely for purposes of determining the number of votes that the Series F Preferred Stock is entitled to, the “Conversion Price” of the Series F Preferred Stock shall be deemed $ 43.50 . In addition, as long as any shares of the Series F Preferred Stock are outstanding, the Company shall not, without the affirmative vote of the holders of a majority of the then outstanding shares of the Series F Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series F Preferred Stock, (b) amend its certificate of incorporation or other charter documents in any manner that adversely affects any rights of the holders of the Series F Preferred Stock, or (c) increase the number of authorized shares of the Series F Preferred Stock, or (d) enter into any agreement with respect to any of the foregoing. As of January 1, 2022 all Series F Preferred Stock was converted to common stock and there are 0 Series F Preferred shares outstanding. Series G Preferred Stock – Related Party On May 6, 2021, the Company, entered into the Exchange Agreement with Jackson, pursuant to which, among other things, Jackson agreed to exchange 6,172 shares of the Company’s Series E Convertible Preferred Stock, and 1,493 shares of the Series E-1 Preferred Stock for an equivalent number of shares of the Company’s newly issued Series G Convertible Preferred Stock and Series G-1 Convertible Preferred Stock. The Series G Convertible Preferred Stock is subject to the same terms stated in the Limited Waiver, as described above in “February 2021 Offering” in this Note 12. The Series G Preferred Stock ranks senior to each of the Company’s common stock, Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock, and any other classes and series of stock of the Company now or hereafter authorized, issued or outstanding, which by their terms expressly provide that they are junior to the Series G Preferred Stock or which do not specify their rank (which includes the Series F Convertible Preferred Stock). Each share of Series G Preferred Stock is initially convertible into 100 shares of common stock at any time from and after, (i) with respect to the Series G Preferred Stock, the earlier of October 31, 2022 or the occurrence of a default and, (ii) with respect to the Series G-l Convertible Preferred Stock, October 31, 2020. A holder of Series G Preferred Stock is not required to pay any additional consideration in exchange for conversion of the Series G Preferred Stock into the Company’s common stock. The Series G Preferred Stock carries monthly dividend rights of (a) cash dividends accruing (i) at an annual rate per share equal to 12% from the date of issuance (plus any accrued dividends with respect to the Series E Preferred Stock unpaid as of the date of the Exchange) and (ii) 17% after the occurrence of a default, and (b) a dividend payable in shares of Series G-1 Convertible Preferred Stock. The shares of Series G-1 Convertible Preferred Stock have all the same terms, preferences and characteristics as the Series G Preferred Stock (including, without limitation, the right to receive cash dividends), except Series G-1 Convertible Preferred Stock are mandatorily redeemable by the Company within thirty (30) days after written demand received from any holder at any time after the earlier of the occurrence of a Preferred Default or September 30, 2022, for a cash payment equal to the liquidation value plus any accrued and unpaid dividends thereon. The Series G Preferred Stock shall vote on an “as converted” basis on all matters submitted to the holders of common stock for approval. While under the terms of the Certificate of Designation governing the Series G Preferred Stock and Series G-1 Preferred Stock, as of July 20, 2021 617,200 shares and 156,100 shares of common stock were issuable upon the conversion of Series G Preferred Stock and Series G-1 Preferred Stock, respectively, the shares of Series G Preferred Stock and Series G-1 Convertible Preferred Stock were not converted to common stock and instead were converted on July 21, 2021 to current debt. July 2021 Registered Direct Offering and Concurrent Private Placement July 2021 Offerings On July 20, 2021, the company entered into the July 2021 Purchase Agreement with certain institutional investors. Pursuant to the July 2021 Purchase Agreement, the Company sold in the July 2021 Registered Direct Offering, 219,914 shares of the Company’s common stock to the investors at an offering price of $ 34.50 per share and associated warrant. In the concurrent July 2021 Private Placement, the Company sold to the same investors unregistered warrants (the “July 2021 Warrants”) to purchase up to an aggregate of 109,957 shares of common stock, representing 50 % of the shares of common stock sold in the July 2021 Registered Direct Offering. The July 2021 Warrants are exercisable at an exercise price of $ 38.00 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. The net proceeds from the July 2021 Offerings were approximately $ 6,760 , after deducting placement agent fees and other estimated offering expenses payable by the Company. While the Company’s Series G Preferred Stock was outstanding, it was required to use the proceeds of any sales of equity securities, including the common stock offered in the July 2021 Registered Direct Offering, exclusively to redeem any outstanding shares of Series G Preferred Stock, subject to certain limitations. The Company received a waiver from Jackson, the sole holder of the outstanding shares of its Series G Preferred Stock, to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note, which at the time had an outstanding principal amount of $ 16,077 , and to pay accrued and unpaid dividends on the Series G-1 Convertible Preferred Stock upon conversion of such preferred stock into the New Note. Pursuant to the engagement letter entered into on December 21, 2020 (as amended, the “Engagement Letter”) with H.C. Wainwright & Co., LLC (“Wainwright”), pursuant to which Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the July 2021 Offerings, the Company paid Wainwright an aggregate cash fee equal to 7.5 % of the gross proceeds of the July 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the July 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 85 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 16,494 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the July 2021 Registered Direct Offering (the “July 2021 Wainwright Warrants”). The July 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the July 2021 Registered Direct Offering and an exercise price of $ 43.125 per share of common stock (equal to 125% of the offering price per share of common stock issued and sold in the July 2021 Registered Direct Offering). The July 2021 Offerings closed on July 23, 2021. Jackson Consent In connection with the July 2021 Offerings, on July 22, 2021 the Company entered into a limited consent with Jackson whereby, among other things, Jackson agreed that the Company could effect the July 2021 Offerings and use $ 5,000 of the net proceeds thereof to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note, notwithstanding certain provisions of the certificate of designation for the Series G Preferred Stock (the “Series G Certificate of Designation”) that would have required the Company to use all the proceeds from the July 2021 Offerings to redeem the Series G Preferred Stock. Conversion of Series G Convertible Preferred Stock into Senior Debt On July 21, 2021, the Company exchanged its 6,172 shares of Series G Convertible Preferred Stock and 1,561 shares of Series G-1 Convertible Preferred Stock for senior indebtedness by entering into the New Note, in aggregate principal amount of $ 7,733 (the “New Note”), which amount represented all of the outstanding Series G Preferred Stock totaling $ 6,172 and Series G-1 Convertible Preferred Stock totaling $ 1,561 held by Jackson as of July 21, 2021, under the Note Purchase Agreement. The New Note was deemed issued pursuant to the Amended Note Purchase Agreement. Under the terms of the New Note, the Company is required to pay interest on the New Note at a per annum rate of 12%, in cash only, accruing from and after the date of the New Note and until the entire principal balance of the New Note shall have been repaid in full, and on and at all times during which the “Default Rate” (as defined in the Amended Note Purchase Agreement) applies, to the extent permitted by law, at a per annum rate of 17% . The entire outstanding principal balance of the New Note is due and payable in full on September 30, 2022. Upon an Event of Default (as defined in the Amended Note Purchase Agreement), the principal of the New Note and all accrued and unpaid interest thereon may be accelerated and declared or otherwise become due and payable in accordance with the terms of the Amended Note Purchase Agreement. First August 2021 Registered Direct Offering and Concurrent Private Placement On August 5, 2021, the Company entered into the First August 2021 Purchase Agreement with certain institutional investors. Pursuant to the First August 2021 Purchase Agreement, the Company agreed to sell, in a registered direct offering, 138,317 shares of the Company’s common stock to the purchasers at an offering price of $ 26.425 per share and associated warrant. Pursuant to the First August 2021 Purchase Agreement, in a concurrent private placement, the Company also sold to the purchasers unregistered warrants to purchase up to an aggregate of 69,159 shares of common stock, representing 50% of the shares of common stock that were issued and sold in the First August 2021 Registered Direct Offering. The First August 2021 Warrants are exercisable at an exercise price of $ 25.80 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the First August 2021 Offerings. The Company paid Wainwright an aggregate cash fee equal to 7.5% of the gross proceeds of the First August 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the First August 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 50 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 10,374 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the First August 2021 Registered Direct Offering (the “First August 2021 Wainwright Warrants”). The First August 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the First August 2021 Registered Direct Offering and an exercise price of $ 33.031 per share of common stock (equal to 125 % of the offering price per share of common stock issued and sold in the First August 2021 Registered Direct Offering). The First August 2021 Offerings closed on August 9, 2021. The net proceeds to the Company from the First August 2021 Offerings were approximately $ 3,217 , after deducting placement agent fees and estimated offering expenses payable by the Company. The Company used a portion of the net proceeds from the First August 2021 Offerings together with other cash on hand to redeem $ 3,281 of the 2020 Jackson Note, which had an outstanding principal amount of approximately $ 16,730 immediately prior to such redemption. Second August 2021 Registered Direct Offering and Concurrent Private Placement On August 22, 2021, the Company entered into the Second August 2021 Purchase Agreement with certain institutional investors. Pursuant to the Second August 2021 Purchase Agreement, the Company agreed to sell, in a registered direct offering, 136,048 shares of the Company’s common stock to the purchasers at an offering price of $ 21.00 per share and associated warrant. Pursuant to the Second August 2021 Purchase Agreement, in a concurrent private placement, the Company also sold to the purchasers unregistered warrants to purchase up to an aggregate of 68,024 shares of common stock, representing 50 % of the shares of common stock that were issued and sold in the Second August 2021 Registered Direct Offering. The Second August 2021 Warrants are exercisable at an exercise price of $ 20.40 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the Second August 2021 Offerings. The Company paid Wainwright an aggregate cash fee equal to 7.5 % of the gross proceeds of the Second August 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the Second August 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 50 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 10,204 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the Second August 2021 Registered Direct Offering (the “Second August 2021 Wainwright Warrants”). The Second August 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the August 2021 Registered Direct Offering and an exercise price of $ 26.25 per share of common stock (equal to 125 % of the offering price per share of common stock issued and sold in the Second August 2021 Registered Direct Offering). The Second August 2021 Offerings closed on August 22, 2021. The net proceeds to the Company from the Second August 2021 Offerings were approximately $ 2,466 , after deducting placement agent fees and estimate offering expenses payable by the Company. The Company used all proceeds for working capital purposes. November 2021 Concurrent Private Placement On October 28, 2021, the Company entered into a securities purchase agreement with certain institutional and accredited investors for the issuance and sale of 468,355 shares of common stock, par value $ 0.00001 per share or pre-funded warrants to purchase shares of common stock, and warrants to purchase up to 468,355 shares of common stock, with an exercise price of $ 18.50 per share (the “November 2021 Private Placement”). The warrants were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. The combined purchase price for one share of common stock (or pre-funded warrant) and one associated warrant was $ 19.75 . Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the November 2021 Private Placement. The Company paid Wainwright a total cash fee equal to 7.5% of the aggregate gross proceeds of the November 2021 Private Placement and a management fee equal to 1.0 % of the gross proceeds of the November 2021 Private Placement, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 35 . In addition, the Company issued to Wainwright or its designees warrants (the “November 2021 Wainwright Warrants”) to purchase up to 35,127 shares of common stock at an exercise price equal to $ 24.688 . The November 2021 Wainwright Warrants were exercisable immediately upon issuance and have a term of exercise equal to five years from the commencement of sales under the November 2021 Private Placement. Restricted Shares The Company has issued shares of restricted stock to employees and members of the Board under its 2015 Omnibus Incentive Plan, 2016 Omnibus Incentive Plan, 2020 Omnibus Plan and 2021 Omnibus Inventive Plan. Under these plans, the shares are restricted for a period of three years from issuance. As of Fiscal 2021, the Company has issued a total of 19,115 restricted shares of common stock to employees and Board members that remain restricted. In accordance with ASC 718, Compensation – Stock Compensation, the Company recognizes stock-based compensation from restricted stock based upon the fair value of the award at issuance over the vesting term on a straight-line basis. The fair value of the award is calculated by multiplying the number of restricted shares by the Company’s stock price on the date of issuance. The impact of forfeitures has historically been immaterial to the financial statements. In Fiscal 2021 and 2020, the Company recorded compensation expense associated with these restricted shares of $ 374 and $ 539 , respectively. The table below is a rollforward of unvested restricted shares issued to employees and board of directors. SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY Weighted Restricted Average Shares Price Per Share Balance at December 28, 2019 9,844 $ 187.20 Granted 644 45.60 Vested/adjustments (9,458 ) 189.60 Balance at January 2, 2021 1,030 $ 75.00 Granted 19,115 29.20 Vested/adjustments (14,198 ) 29.00 Balance at January 1, 2022 5,947 $ 50.00 Series A Preferred Stock – Related Party On May 29, 2015, the Company filed a Certificate of Designations, Preferences and Rights of Series A Preferred Stock with the Nevada Secretary of State, whereby the Company designated 1,663,008 shares of preferred stock as Series A Preferred Stock, par value $ 0.00001 per share. On June 15, 2017, the Company reincorporated in the State of Delaware. The Series A Preferred Stock has a stated value of $ 10.00 per share and is entitled to a 12 % dividend. Shares of the Series A Preferred Stock were convertible into shares of common stock at the holder’s election at any time prior to December 31, 2020 (the “Redemption Date”), at a conversion rate of one and three tenths (1.3) shares of common stock for every 50 shares of Series A Preferred Stock that the Holder elects to convert. Originally the redemption date was December 31, 2018 and this was extended to December 31, 2020 in January 2019. Except as otherwise required by law, the Series A Preferred Stock had no voting rights. In the event of a liquidation, dissolution or winding up of the Company, the holders of the Series A Preferred Stock were entitled to receive out of the assets of the Company legally available for distribution, prior to and in preference to distributions to the holders of the Company’s common stock, par value $ 0.00001 per share or classes and series of securities of the Company which by their terms do not rank senior to the Series A Preferred Stock, and either in preference to or pari passu with the holders of any other series of Preferred Stock that may be issued in the future that is expressly made senior or pari passu, as the case may be, an amount equal to the Stated Value of the Series A Preferred Stock less any dividends previously paid out on the Series A Preferred Stock. The holders were entitled to receive cash dividends at the rate of 12 % of the Stated Value per annum, payable monthly in cash, prior to and in preference to any declaration or payment of any dividend on the common stock. So long as any shares of Series A Preferred Stock are outstanding, the Company shall not declare, pay or set apart for payment any dividend on any shares of common stock, unless at the time of such dividend the Company shall have paid all accrued and unpaid dividends on the outstanding shares of Series A Preferred Stock. The Certificate of Designation filed on May 29, 2015, designating the Series A Preferred Stock, was filed in connection with the Company’s issuance of an aggregate of 1,663,008 shares of Series A Preferred Stock to Brendan Flood and Matthew Briand for the conversion of the Gross Profit Appreciation Bonus (as defined in each employment agreement) associated with their employment agreements. The Certificate of Designation was approved and related issuances were ratified by the Company’s Board and compensation committee on May 29, 2015. Up until the Redemption Date, holders may convert their shares into common stock at their election. On the Redemption Date, the Company shall redeem all of the shares of Series A Preferred Stock of each Holder, for cash or for shares of common stock in the Company’s sole discretion. If the Redemption Purchase Price is paid in shares of common stock, the holders shall initially receive 0.13 shares of common stock for each $ 500.00 of the Redemption Purchase Price. If the Redemption Purchase Price is paid in cash, the redemption price paid to each Holder shall be equal to the Stated Value for each share of Series A Preferred Stock, multiplied by the number of shares of Series A Preferred Stock held by such Holder, less the aggregate amount of dividends paid to such Holder through the Redemption Date. On January 21, 2020, the Company converted the shares of Series A Preferred Stock awarded to Mr. Briand into 271 shares of common stock. On January 8, 2021, the Company converted the shares awarded to Mr. Flood into 451 shares of common stock. The Company has $ 125 and $ 125 of dividends payable to Series A Preferred Stockholders at the end of Fiscal 2021 and Fiscal 2020, respectively. Series E Preferred Stock The Series E Preferred Stock ranks senior to common stock and any other series or classes of preferred stock now or after issued or outstanding with respect to dividend rights and rights on liquidation, winding up and dissolution. Each share of Series E Preferred Stock was initially convertible into 56.18 shares of our common stock at any time after October 31, 2020 or the occurrence of a Preferred Default. A holder of Series E Preferred Stock is not required to pay any additional consideration in exchange for conversion of such Series E Preferred Stock into our common stock . Series E Preferred Stock is redeemable by the Company at any time at a price per share equal to the stated value ($ 10,000 plus all accrued and unpaid dividends thereon. While the Series E Preferred Stock is outstanding, the Company is required to use the proceeds of any sales of equity securities, exclusively to redeem any outstanding shares of Series E Preferred Stock, except that the Company is permitted to use up to an aggregate of $ 3,000 of the gross proceeds from any equity offering completed on or before November 15, 2019 for working capital purposes. On January 22, 2019, the Company completed a registered direct offering of our common stock that generated $ 775 in gross proceeds that are to be used for working capital purposes. On February 12, 2019, the Company closed its previously announced firm commitment underwritten public offering in which, pursuant to an underwriting agreement between the Company and the underwriter, dated as of February 8, 2019, the Company issued and sold 242,500 shares of its common stock, at a public offering price of $ 16.50 per share. Notwithstanding the terms of the certificate of designations for Series E Preferred Stock, Jackson, the holder our outstanding shares of Series E Preferred Stock, did not require us to use the proceeds from our recent offerings in excess of $ 3,000 to redeem outstanding shares of the Series E Preferred Stock. Instead, the Company used such excess proceeds to make a terminal payment to the sellers of first In the event of liquidation, dissolution or winding up, the holders of the Series E Preferred Stock were entitled to receive out of the Company assets legally available for distribution, prior to and in preference to distributions to the holders of common st

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jan. 01, 2022
Commitments and contingencies
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES Employment Agreements The Flood Employment Agreement On January 3, 2014, in connection with our acquisition of Initio, we entered into a services agreement (the “Flood Employment Agreement”) with Brendan Flood. Pursuant to the Flood Employment Agreement, Mr. Flood initially served as Executive Chairman of the Board. Mr. Flood was initially paid a salary of £ 192 per annum, less statutory deductions, plus other benefits including reimbursement for reasonable expenses, paid vacation and insurance coverage for his roles with both the Company and our U.K. subsidiary. Under the Flood Employment Agreement, Mr. Flood’s salary is required to be adjusted (but not decreased) annually in connection with the CPI Adjustment (as defined in the Flood Employment Agreement.) Mr. Flood is also entitled to an annual bonus of up to 50% of his annual base salary based reaching certain financial milestones. Additionally, Mr. Flood was entitled to a gross profit appreciation participation, which entitled the participants to 10% of Initio’s “Excess Gross Profit,” which is defined as the increase in Initio gross profits in excess of 120 % of the base year’s gross profit, up to $ 400 . Mr. Flood’s participating level was 62.5% . On May 29, 2015, the Gross Profit Appreciation Bonus associated with this employment agreement was converted into 1,039,380 shares of Series A Preferred Stock. On January 8, 2021, all of Mr. Flood’s shares of Series A Preferred Stock were converted into 2,703 shares of our common stock. The Flood Employment Agreement had an initial term of five years and automatically renews thereafter unless 12 months’ written notice is provided by either party. It also includes customary non-compete/solicitation language for a period of 12 months after termination of employment, and in the event of a change in control, we may request that Mr. Flood continue employment with the new control entity. In December 2017, upon the reorganization of the Company and departure of Mr. Briand, Mr. Flood’s title was changed to Chairman and he assumed the roles of Chief Executive Officer and President of the Company. On January 1, 2018 the Company increased his salary by the CPI Adjustment. On January 1, 2019 and on January 1, 2020, Mr. Flood was eligible for a CPI salary adjustment and chose to waive this adjustment. Effective January 1, 2020, Mr. Flood’s salary changed to $ 503 and bonus changed to up to 75% of his annual base salary. All other terms of the Flood Employment Agreement remained unchanged. The Barker Employment Agreement The Company entered into an employment agreement with Alicia Barker that appointed her as our Chief Operating Officer effective July 1, 2018 (the “Barker Employment Agreement”). Ms. Barker also serves as a member of our Board and receives stock compensation for her service as a member of the Board. Under the terms of the Barker Employment Agreement, Ms. Barker currently receives an annual base salary of $ 250 and is entitled to receive an annual performance bonus of up to 75% of her base salary based on the achievement of certain performance metrics. Ms. Barker’s base salary is required to be reviewed by the Board on an annual basis and may be increased, but not decreased, in its sole discretion. Ms. Barker is also entitled to reimbursement of certain out-of-pocket expenses incurred in connection with her services to the Company and to participate in the benefit plans generally made available to other executives of the Company. Effective January 1, 2021, Ms. Barker’s salary changed to $ 275 . In the event Ms. Barker is terminated without cause or for good reason (as such terms are defined in the Barker Employment Agreement), Ms. Barker is entitled to receive (subject to certain requirements, including signing a general release of claims): (i) any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through her termination date; (ii) severance pay in an amount equal to 12 months’ base salary; and (iii) any earned but unpaid performance bonus. In the event Ms. Barker is terminated for cause or without good reason, she is only entitled to receive any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through her termination date. The Barker Employment Agreement also contains customary confidentiality, non-solicitation and non-disparagement clauses. The Anwar Employment Agreement The Company entered into an employment agreement with Khalid Anwar that appointed him as our Senior Vice President, Corporate Finance effective June 29, 2020 (the “Anwar Employment Agreement”). Under the terms of the Anwar Employment Agreement, Mr. Anwar currently receives an annual base salary of $ 200 and is entitled to receive an annual performance bonus of up to 50 % of his base salary based on the achievement of certain performance metrics. The Anwar Employment Agreement will automatically renew for successive one-year terms after the initial employment term unless terminated by either party upon written notice provided not less than three months before the end of the initial term or renewal term. Mr. Anwar is also entitled to reimbursement of certain out-of-pocket expenses incurred in connection with his services to the Company and to participate in the benefit plans generally made available to other executives of the Company. In the event Mr. Anwar is terminated without cause or for good reason (as such terms are defined in the Anwar Employment Agreement), he is entitled to receive (subject to certain requirements, including signing a general release of claims) (i) any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through his termination date and (ii) any earned but unpaid performance bonus. In the event Mr. Anwar is terminated for cause or without good reason, Mr. Anwar is only entitled to receive any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through his termination date. Effective December 15, 2020, Mr. Anwar was appointed the Company’s principal financial officer and principal accounting officer. The Anwar Employment Agreement also contains customary confidentiality, non-solicitation and non-disparagement clauses. Earn-out Liabilities Pursuant to the acquisition of KRI on August 27, 2018, the purchase price includes earnout consideration payable to the seller of $ 2,027 each on August 27, 2019 and August 27, 2020. The payment of the earnout consideration was contingent on KRI’s achievement of certain trailing gross profit amounts. On September 11, 2019, the Company entered into an amended agreement with the seller to delay the payment of the first year earnout of $ 2,027 until no later than February 27, 2020. For each full calendar month beyond August 27, 2019, that such payment is delayed, the Company is required pay the seller interest in the amount of $ 10 with the first such payment of interest due on September 30, 2019. In addition, the amended agreement was further amended to change the due date for the second year earnout payment of $ 2,027 from August 27, 2020 to February 27, 2020. The seller of KRI, Pamela D. Whitaker (“Whitaker”) has filed a lawsuit against the Company asserting claims for breach of contract and declaratory judgment against the Company due under a share purchase agreement and is seeking $ 4,054 in alleged damages. While the Company had recognized the liability for the earnout consideration of $4,054 due to Whitaker, within current liabilities as of January 1, 2022 and January 2, 2021, in February 2020, the Company filed an action against Whitaker for breach of contract which more than offsets the earnout consideration recognized. The Company paid interest of $ 40 during the period ended September 26, 2020. Refer to legal proceedings below for action filed against Whitaker, the former owner of KRI. Lease Obligations The Company is party to multiple lease agreements for office space. The agreements require monthly rental payments through September 2029. Total minimum obligations are approximately $ 1,102 , $ 1,134 , $ 947 , $ 839 , $ 839 and $ 2,105 for the twelve months ended fiscal 2022, 2023, 2024, 2025, 2026 and beyond, respectively. For Fiscal 2021 and Fiscal 2020, rent expense amounted to $ 989 and $ 1,659 , respectively. Legal Proceedings Whitaker v. Monroe Staffing Services, LLC & Staffing 360 Solutions, Inc. On December 5, 2019, former owner of Key Resources, Inc. (“KRI”), Pamela D. Whitaker (“Whitaker” or “Plaintiff”), filed a complaint in Guilford County, North Carolina (the “North Carolina Action”) asserting claims for breach of contract and declaratory judgment against Monroe Staffing Services LLC (“Monroe”) and the Company (collectively, the “Defendants”) arising out of the alleged non-payment of certain earn-out payments and interest purportedly due under a Share Purchase Agreement pursuant to which Whitaker sold all issued and outstanding shares in her staffing agency, KRI, to Monroe in August 2018. Whitaker sought $ 4,054 Defendants removed the action to the Middle District of North Carolina on January 7, 2020, and Plaintiff moved to remand on February 4, 2020. Briefing on the motion to remand concluded on February 24, 2020. Separately, Defendants moved to dismiss the action on January 14, 2020 based on Plaintiff’s failure to state a claim, improper venue, and lack of personal jurisdiction as to defendant Staffing 360 Solutions, Inc. Alternatively, Defendants sought a transfer of the action to the Southern District of New York, based on the plain language of the Share Purchase Agreement’s forum selection clause. Briefing on Defendants’ motion to dismiss concluded on February 18, 2020. On February 28, 2020, Plaintiff moved for leave to file an amended complaint. Defendants filed their opposition to the motion for leave on March 19, 2020. Plaintiff has filed a reply. On June 29, 2020, Magistrate Judge Webster issued a Report and Recommendation on the pending motions, recommending that Defendants’ motion to dismiss be granted with regard to Defendants’ request to transfer the matter to the Southern District of New York, and denied in all other regards without prejudice to Defendants raising those arguments again in the new forum. Magistrate Judge Webster also recommended that Plaintiff’s motion to remand be denied and motion to amend be left to the discretion of the Southern District of New York. Plaintiff filed an objection to the Report and Recommendation on July 9, 2020. Defendants responded on July 23, 2020. On February 19, 2021, the District Court issued a decision that reversed the Magistrate Judge’s Order. The District Court granted Plaintiff’s motion to remand and denied Defendants’ motion to dismiss as moot. Defendants filed a Notice of Appeal to the Fourth Circuit on February 25, 2021 and filed their opening brief on April 21, 2021. Plaintiff filed her response brief on May 21, 2021, and Defendants replied on June 11, 2021. Oral argument was held on March 9, 2022. As of the date of this filing, a decision is pending. Separately, on February 26, 2020, the Company and Monroe filed an action against Whitaker in the United States District Court for the Southern District of New York (Case No. 1:20-cv-01716) (the “New York Action”.) The New York Action concerns claims for breach of contract and fraudulent inducement arising from various misrepresentations made by Whitaker to the Company and Monroe in advance of, and included in, the share purchase agreement. The Company and Monroe are seeking damages in an amount to be determined at trial but in no event less than $ 6,000 On October 13, 2020, the Court denied Whitaker’s motion to dismiss, in part, and granted the motion, in part. The Court rejected Whitaker’s procedural arguments but granted the motion on substantive grounds. However, the Court ordered that Monroe and the Company may seek leave to amend the complaint by letter application by December 1, 2020. Monroe and the Company filed a letter of motion for leave to amend and a proposed Amended Complaint on December 1, 2020. On January 5, 2021, Whitaker filed an opposition to the letter motion. On January 25, 2021, Monroe and the Company filed a reply in further support of the letter motion. On March 9, 2021, the Court granted Monroe and the Company’s motion for leave to amend, in part, and denied the motion, in part. The Court rejected Monroe and the Company’s claim for fraudulent inducement but granted the motion for leave to amend their breach of contract claim. Monroe and the Company filed their amended complaint on March 12, 2021. On April 9, 2021, Whitaker renewed her motion to dismiss on procedural grounds, requesting dismissal of the action or, in the alternative, a stay of the proceeding pending adjudication on the merits of the North Carolina Action. On May 14, 2021, Monroe and the Company filed an opposition to the motion to dismiss. On June 21, 2021, Whitaker filed a reply in further support of the motion. The Court referred the case to Magistrate Judge Moses, who held oral argument on the motion on November 9, 2021. Whitaker’s renewed motion to dismiss remains pending. Monroe and the Company intend to pursue their claims vigorously. As of the date of this filing, we are not aware of any other material legal proceedings to which we or any of our subsidiaries is a party or to which any of our property is subject, other than as disclosed above.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Jan. 01, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 14 – SEGMENT INFORMATION In December 2017, the Company reorganized its operations into three reportable segments: Commercial – US; Professional – US and Professional - UK. SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT Fiscal 2021 Fiscal 2020 Commercial Staffing - US $ 118,879 $ 113,970 Professional Staffing - US 16,519 23,477 Professional Staffing - UK 62,372 67,080 Total Revenue $ 197,770 $ 204,527 Commercial Staffing - US $ 20,801 $ 17,845 Professional Staffing - US 4,476 7,546 Professional Staffing - UK 8,590 9,422 Total Gross Profit $ 33,867 $ 34,813 Selling, general and administrative expenses $ (35,305 ) $ (37,506 ) Impairment of goodwill (3,104 ) (2,969 ) Depreciation and amortization (2,758 ) (3,118 ) Interest expense (3,856 ) (7,195 ) Amortization of debt discount and deferred financing costs (359 ) (559 ) Re-measurement gain (loss) on intercompany note (260 ) 584 Gain from sale of business - 124 PPP forgiveness gain 19,609 - Other income (33 ) 84 Loss Before Provision for Income Tax $ 7,801 $ (15,742 ) For Fiscal 2021 and Fiscal 2020, the Company generated revenue in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 135,398 $ 137,447 United Kingdom 62,372 67,080 Total Revenue $ 197,770 $ 204,527 For the period ended Fiscal 2021 and Fiscal 2020, the Company has assets in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 49,652 $ 53,593 United Kingdom 24,038 33,291 Total Assets $ 73,690 $ 86,884 Total assets by segment is not presented as it is not reviewed by the Chief Operating Decision Maker in his evaluation of how to allocate capital and resources. For the period ended Fiscal 2021 and Fiscal 2020, the Company has goodwill in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 12,082 $ 12,082 United Kingdom 11,746 14,963 Total Goodwill $ 23,828 $ 27,045

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jan. 01, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 15 – RELATED PARTY TRANSACTIONS In addition to the Series A Preferred Shares and notes and warrants issued to Jackson, the following are other related party transactions: Board and Committee Members SCHEDULE OF RELATED PARTY TRANSACTIONS Fiscal 2021 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 88 271 $ 6 $ 6 Jeff Grout 88 271 6 6 Nick Florio 88 271 6 6 Vincent Cebula 50 200 4 - Alicia Barker - 271 6 6 $ 314 1,284 $ 28 $ 24 Fiscal 2020 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 75 34 $ 4 $ 12 Jeff Grout 75 34 4 12 Nick Florio 75 34 4 12 Alicia Barker - 34 4 6 $ 225 136 $ 16 $ 42 Appointment of Directors and Officers On March 28, 2018, the Company appointed Alicia Barker to fill the Class II director vacancy created by the departure of Mr. Briand earlier in the year, such appointment was effective April 1, 2018. Ms. Barker joined the Company’s board of directors as an independent director and serves on the Board’s Compensation and Human Resources Committee and on the Nominating and Corporate Governance Committee. Effective July 1, 2018, the Company entered into the Barker Employment Agreement with Ms. Barker that appointed her as the Company’s Chief Operating Officer. Ms. Barker will continue as a member of the Company’s board of directors, but effective with her appointment will no longer be a member of any Board committee, nor an independent member of the Board, bringing the number of independent directors to four of six Board members. The Company appointed Khalid Anwar as the Company’s principal financial officer and principal accounting officer, effective as of December 15, 2020. On July 29, 2021, the Board of the Company appointed Vincent Cebula to the Board as a Class I director, to fill a vacancy as a result of the increase in the size of the Board from five to six persons.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Jan. 01, 2022
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	NOTE 16 – SUPPLEMENTAL CASH FLOW INFORMATION SCHEDULE OF CASH FLOW, SUPPLEMENTAL DISCLOSURES Fiscal 2021 Fiscal 2020 Cash paid for: Interest $ 4,206 $ 8,596 Income taxes 415 278 Non-Cash Investing and Financing Activities: Deferred purchase price of UK factoring facility $ 7,194 $ 8,036 Shares issued in connection with Jackson term loan — 324 Increase in lease liabilities from obtaining right-of-use assets – ASC 842 adoption 3,527 450 Warrants adjustments in connection with Jackson term loan — 126 Deemed dividend 1,798 4,690 Conversion of Series E Preferred Stock – Related Party 6,172 — Conversion of Series E-1 Preferred Stock – Related Party 1,493 — Conversion of Series G Preferred Stock – Related Party to debt 6,172 — Conversion of Series G-1 Preferred Stock – Related Party to debt 1,561 —

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jan. 01, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 17 – INCOME TAXES The components of loss before provision for income taxes for Fiscal 2021 and Fiscal 2020, are as follows: SCHEDULE OF COMPONENTS OF (LOSS) INCOME BEFORE PROVISION FOR INCOME TAXES Fiscal 2021 Fiscal 2020 Domestic $ 14,413 $ (13,491 ) Foreign (6,612 ) (2,251 ) Income (Loss) before provision for income taxes $ 7,801 $ (15,742 ) The provision for income taxes consisted of the following: SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES Fiscal 2021 Fiscal 2020 Current: Federal $ — $ — State 84 190 Foreign — — Total current tax expense 84 190 Deferred: Federal 14 (76 ) State 66 27 Foreign (521 ) (241 ) Total deferred tax expense (441 ) (290 ) Total tax benefit $ (357 ) $ (100 ) The difference between the income tax provision on income (loss) and the amount computed at the U.S. federal statutory rate is due to: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Fiscal 2021 Fiscal 2020 Expense at Federal Statutory Rate $ 1,638 21 % $ (3,306 ) 21 % State taxes, net (642 ) -8.23 % (1,666 ) 10.59 % Foreign operations 132 1.70 % 45 -0.29 % Permanent differences 598 7.67 % 87 0.55 % PPP Loan (4,118 ) - 52.79 % — — True-up adjustments 1,332 17.07 % (589 ) 3.74 % Change in valuation allowance 559 7.17 % 5,139 -32.64 % Other 144 1.83 % 190 -1.21 % Total Tax Benefit for Income Taxes $ (357 ) -4.58 % $ (100 ) 0.64 % The Company’s effective tax rate differed from the U.S. federal statutory rate primarily due to mix of pre-tax income (loss) results by jurisdictions taxed at different rates than 21 %, state taxes net of federal benefit, permanent differences, deferred tax balance adjustments that includes but is not limited to UK tax rate changes, and changes in valuation allowance in the U.S. Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. Significant components of the Company’s deferred tax assets and (liabilities) are as follows: SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES) Fiscal 2021 Fiscal 2020 Deferred tax assets Net operating loss carryforward $ 8,220 $ 7,276 Tax credit, deduction and capital loss carryforward 2,417 2,880 Share-based compensation 478 749 Debt issuance costs 18 1 Accrued expenses and other liabilities 1,256 1,741 Interest limitation and carryforward 7,534 6,194 Operating lease liabilities 1,478 628 Total deferred tax assets 21,401 19,469 Less: valuation allowance (17,646 ) (17,087 ) Deferred tax assets, net of valuation allowance 3,755 2,382 Deferred tax liabilities: Deprecation 1,472 1,521 Basis differences in acquired intangibles 1,618 1,430 Operating lease - Right-of-use assets 1,415 621 Total deferred tax liabilities 4,505 3,572 Deferred tax liability $ (750 ) $ (1,190 ) During Fiscal 2021 and Fiscal 2020, the Company has federal net operating losses (“NOLs”) of $ 18,720 and $ 16,915 . Of the $ 18,720 in federal NOL carryforwards, $ 380 will begin to expire in 2029 and $ 4,275 can be carried forward indefinitely, subject to an 80% taxable income limitation in the year of utilization. As of November 15, 2018, the Company had a change in ownership under Section 382. As such, the Company reduced the Federal NOLs available by $ 7,220 . In 2021, the Company had two additional changes in ownership on February 12, 2021 and November 1, 2021, the Company had a change in ownership under Section 382 which limits the amount of useable NOLs going forward. As per the Section 382 analysis, the Company’s Federal NOL available as of January 1, 2022, will not be subject to limitation. The Company has not identified subsequent 382 Limitations as of January 1, 2022. As of January 1, 2022 and January 2, 2021, the Company has state operating losses of $ 60,793 and $ 62,174 that begin to expire in 2022 , and foreign NOLs totaling $ 5,035 and $ 2,990 with an indefinite life. As of January 1, 2022 and January 2, 2021, the Company also has capital loss carryforward of $ 7,531 and $ 9,467 , which, if unused, will begin to expire in 2023 and a general business credit carryforward of $ 76 and $ 76 . Effective for the year ended December 28, 2018, the Tax Act resulted in a new limitation on interest expense under IRC Section 163(j). New IRC Section 163(j) limits the Company’s annual deduction of interest expense to the sum of business interest income and 30 percent of the adjusted taxable income of the Company. As a result of the CARES Act the limitation has been increased to 50% for tax years 2019 and 2020. The limitation for the year ended January 1, 2022 resulted in disallowed interest of $ 24,232 , which can be carried forward indefinitely. The Company has not recorded deferred taxes or withholding taxes for any undistributed foreign earnings, nor have any taxes been provided for the outside basis difference inherent in these entities as the Company’s assertion is to indefinitely reinvest in foreign operations. It is not practicable to estimate any taxes to be provided on outside basis differences at this time. Based on the amount of foreign undistributed earnings through January 1, 2022, we believe any such tax liability would be insignificant to the financial statements. In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating loss carryforwards can be utilized. We consider the level of historical taxable income, scheduled reversal of temporary differences, tax planning strategies, and projected future taxable income in determining whether a valuation allowance is warranted. During Fiscal 2021, the Company maintained a valuation allowance against its U.S. deferred tax assets. The Company’s valuation allowance increased by $ 559 during Fiscal 2021 primarily attributable to the Section 163(j) interest limitation and federal net operating losses. During 2021, we maintained our federal and state tax attributes for unrecognized tax benefits related primarily to the treatment of stock compensation and stock options. If recognized, $ 697 of the unrecognized tax benefits are likely to offset to a corresponding full valuation allowance provided for the reduction of federal NOLs, thereby there is no impact to the effective rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: SCHEDULE OF UNRECOGNIZED TAX BENEFITS Fiscal 2021 Fiscal 2020 Beginning balance $ 656 $ 674 Additions for tax positions of prior years — — Reductions for tax positions of prior years 41 (18 ) Loss before provision for income taxes $ 697 $ 656 It is reasonably possible that the amount of the unrecognized tax benefits with respect to our unrecognized tax positions will increase or decrease in the next 12 months. These changes may be the result of, among other things, method changes. However, quantification of an estimated range cannot be made at this time. The Company has accrued zero interest and penalties as of January 1, 2022 and January 2, 2021. The Company files its tax returns in the U.S., United Kingdom, Canada and certain state and local tax jurisdictions with various statutes of limitations. The Company has no tax years subject to audit by certain jurisdictions at this time. To the extent utilized in future years’ tax returns, NOLs carryforwards at January 1, 2022 and January 2, 2021 will remain subject to examination until the respective tax year is closed.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jan. 01, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18 – SUBSEQUENT EVENTS On June 23, 2022, the Company filed a Certificate of Amendment of Amended and Restated Certificate of Incorporation (the “Certificate of Amendment”) with the Secretary of State of Delaware to effect a 1-for-10 reverse stock split of the shares of the Company’s common stock, par value $0.00001 per share, either issued and outstanding or held by the Company as treasury stock, effective as of 4:05 p.m. (Delaware time) on June 23, 2022 (the “Reverse Stock Split”). The Company held a special meeting of stockholders on June 23, 2022 (the “Special Meeting”), at which meeting the Company’s stockholders, approved the amendment to the Company’s Amended and Restated Certificate of Incorporation (the “Certificate of Incorporation”) to effect a reverse stock split of the Company’s common stock at a ratio in the range of 1-for-2 to 1-for-20, with such ratio to be determined by the Company’s board of directors (the “Board”) and included in a public announcement. Following the Special Meeting, the Board determined to effect the Reverse Stock Split at a ratio of 1-for-10 and approved the corresponding final form of the Certificate of Amendment. On April 18, 2022, the Company entered into a Stock Purchase Agreement with Headway Workforce Solutions (“Headway”), and Chapel Hill Partners, LP, as the representatives of all the stockholders (collectively, the “Sellers”) of Headway (the “Sellers’ Representative”), pursuant to which, among other things, the Company agreed to purchase all of the issued and outstanding securities of Headway in exchange for (i) a cash payment of $ 14 9,000,000 9,000 0.00001 The purchase price in connection with the Headway Acquisition was $ 9,000 5,000 The Stock Purchase Agreement also contains representations, warranties and indemnification obligations of the parties customary for transactions similar to those contemplated by the Stock Purchase Agreement. Such representations and warranties are made solely for purposes of the Stock Purchase Agreement and, in some cases, may be subject to qualifications and limitations agreed to by the parties in connection with the negotiated terms of the Stock Purchase Agreement and may have been qualified by disclosures that were made in connection with the parties’ entry into the Stock Purchase Agreement. In connection with the Headway Acquisition, the Sellers’ Representative and certain of the Sellers entered into voting agreements whereby each will agree to, at every meeting of our stockholders, and at every adjournment or postponement thereof, to appear or issue a proxy to a third party to be present for purposes of establishing a quorum, and to vote all applicable shares in favor of each matter proposed and recommended for approval by the Company’s board of directors either in person or by proxy, amongst other provisions. On May 3, 2022, the Board declared a dividend of one one-thousandth (1/1,000th) of a share of Series J Preferred Stock for each outstanding share of Common Stock to stockholders of record of Common Stock as of 5:00 p.m. Eastern Time on May 13, 2022. The holders of Series J Preferred Stock have 1,000,000 votes per whole share of Series J Preferred Stock (i.e., 1,000 votes per one one-thousandth of a share of Series J Preferred Stock) and are entitled to vote with the Common Stock, together as a single class, on the Reverse Stock Split Proposal and Adjournment Proposal, but are not otherwise entitled to vote on the other proposals, if any, to be presented at the Special Meeting. All shares of Series J Preferred Stock that are not present in person or by proxy at any meeting of stockholders held to vote on the Reverse Stock Split and the Adjournment Proposal as of immediately prior to the opening of the polls at such meeting (the “ Initial Redemption Time Initial Redemption On April 19, 2022, the Company received a letter from the Listing Qualifications Department of Nasdaq (the “Staff”) notifying the Company that as the Company has not yet filed its Form 10-K for the period ended January 1, 2022, such matter serves as an additional basis for delisting the Company’s securities from Nasdaq under Nasdaq Listing Rule 5810(c)(2)(A). On May 20, 2022, the Company received a notice from the Staff notifying the Company that as the Company had not yet filed its Form 10-Q for the period ended April 2, 2022, such matter serves as a basis for delisting the Company’s securities from Nasdaq in addition to the matters previously reported.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jan. 01, 2022
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise indicated. The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. All significant intercompany balances and transactions have been eliminated in consolidation.
Year End	Year End The Company’s fiscal year end follows a 52-53-week year ending on the Saturday closest to the 31 st
Liquidity	Liquidity The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern. The accompanying financial statements have been prepared on a basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements as of the year ended January 1, 2022, the Company has an accumulated deficit of $ 84,021 and a working capital deficit of $ 18,469 . At January 1, 2022, we had total gross debt of $ 9,758 and $ 4,558 of cash on hand. We have historically met our cash needs through a combination of cash flows from operating activities, term loans, promissory notes, convertible notes, private placement offerings and sales of equity. Our cash requirements are generally for operating activities and debt repayments. Subsequent to the year ended January 1, 2022, we have continued to fund our operations and make required capital payments utilizing our available cash and, as of the date of this filing, we have approximately $ 373 in available cash. The financial statements included in this annual report have been prepared assuming that we will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Significant assumptions underlie this belief, including, among other things, that there will be no material adverse developments in our business, liquidity, capital requirements and that our credit facilities with our lenders will remain available to us. Further, our note issued to Jackson Investment Group LLC includes certain financial customary covenants and the Company has had instances of non-compliance. Management has historically been able to obtain from Jackson waivers of any non-compliance and management expects to continue to be able to obtain necessary waivers in the event of future non-compliance; however, there can be no assurance that the Company will be able to obtain such waivers, and should Jackson refuse to provide a waiver in the future, the outstanding debt under the agreement could become due immediately, which exceeds our current cash balance. The entire outstanding principal balance of the 2020 Jackson Note shall be due and payable on September 30, 2022 25,000 September 1, 2022
Going Concern	Going Concern The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. Historically, the Company has funded such payments either through cash flow from operations or the raising of capital through additional debt or equity. If the Company is unable to obtain additional capital, such payments may not be made on time. The Company’s negative working capital and liquidity position combined with the uncertainty generated by the economic reaction to the COVID-19 pandemic raise substantial doubt about the Company’s ability to continue as a going concern.
COVID-19	COVID-19 The novel Coronavirus Disease 2019 (“COVID-19”), is impacting worldwide economic activity, and activity in the United States and the United Kingdom where our operations are based. The nature of work of the contractors we support mostly are on the site of our clients. As a result, we are subject to the plans and approaches of our clients to work during this period. This includes whether they support remote working when they have decided to close their facilities. To the extent that our clients have decided to or are required to close their facilities or not permit remote work when they decide to close facilities, we would no longer generate revenue and profit from that client. Developments such as social distancing and shelter-in-place directives have impacted the Company’s ability to deploy its staffing workforce effectively thereby impacting contracts with customers in the Company’s Commercial Staffing and Professional Staffing business streams where we have seen declines in revenues during Fiscal 2021 and 2020. While expected to be temporary, prolonged workforce disruptions can negatively impact sales in fiscal year 2022 and the Company’s overall liquidity. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2022. The Company’s negative working capital and liquidity position combined with the uncertainty generated by the economic reaction to the COVID-19 pandemic contribute to the substantial doubt about the Company’s ability to continue as a going concern.
PPP Loan	PPP Loan On March 27, 2020, the U.S. President signed into law the “Coronavirus Aid, Relief, and Economic Security (CARES) Act.” The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property. It also appropriated funds for the SBA Paycheck Protection Program (“PPP”) loans that are forgivable in certain situations to promote continued employment, as well as Economic Injury Disaster Loans to provide liquidity to small businesses harmed by COVID-19. On May 12, 2020, Monroe Staffing Services, LLC (“Monroe”), an indirect subsidiary of the Company, entered into a note (the “May 12 Note”) with Newton Federal Bank (the “Bank”), pursuant to the PPP of the CARES Act administered by the SBA. The principal amount of the May 12 Note is $ 10,000 . In accordance with the requirements of the CARES Act, the Company and Monroe (collectively, the “May 12 Note Borrowers”) used the proceeds from the May 12 Note in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrues on the May 12 Note at the rate of 1.00 % per annum. The May 12 Note Borrowers applied for forgiveness of the amount due under the May 12 Note, in an amount equal to the sum of qualified expenses under the PPP. The May 12 Note Borrowers used the entire proceeds under the May 12 Note for such qualifying expenses. Prior to forgiveness under the PPP, the May 12 Note was to mature two years following the date of issuance of the May 12 Note and included a period for the first ten months during which time required payments of interest and principal are deferred. Beginning on the eleventh month following the date of the May 12 Note, the May 12 Note Borrowers would be required to make 14 monthly payments of principal and interest. The May 12 Note may be prepaid at any time prior to maturity. The May 12 Note provides for customary events of default, including, among others, those relating to breaches of obligations under the May 12 Note, including a failure to make payments, any bankruptcy or similar proceedings involving the May 12 Note Borrowers, and certain material effects on the May 12 Note Borrowers’ ability to repay the May 12 Note. The May 12 Note Borrowers did not provide any collateral or guarantees for the May 12 Note. On May 25, 2021, the Company was notified by its lender, Affinity Bank, that the May 12 Note, in the amount of $ 10,000 of principal and $ 105 in interest, was forgiven in its entirety by the SBA, which was recorded as Other Income as a PPP forgiveness gain. On May 20, 2020, Key Resources Inc. (“KRI”), Lighthouse Placement Services, LLC (“LH”) and Staffing 360 Georgia, LLC (“SG”), each a wholly owned direct or indirect subsidiary of the Company, entered into the following notes, each dated May 20, 2020, with the Bank, pursuant to the PPP of the CARES Act administered by the SBA. KRI entered into a note (the “KRI Note”) for the principal amount of approximately $ 5,443 , LH entered into a note (the “LH Note”) for the principal amount of approximately $ 1,890 , and SG entered into a note (the “SG Note,” and, together with the KRI Note and LH Note, the “May 20 Notes”) for the principal amount of approximately $ 2,063 . The combined total of the May 20 Notes is approximately $ 9,395 . In accordance with the requirements of the CARES Act, the Company, KRI, LH and SG (collectively, the “May 20 Note Borrowers”) used the proceeds from the May 20 Notes in accordance with the requirements of the PPP to cover certain qualified expenses, including payroll costs, rent and utility costs. Interest accrues on each of the May 20 Notes at the rate of 1.00 % per annum. The May 20 Note Borrowers may apply for forgiveness of the amount due under the May 20 Notes, in an amount equal to the sum of qualified expenses under the PPP. The May 20 Note Borrowers used the entire proceeds under the May 20 Notes for such qualifying expenses. Prior to any forgiveness under the PPP, each of the May 20 Notes was to mature two years following the date of issuance of the May 20 Notes and included a period for the first ten months during which time required payments of interest and principal are deferred. Beginning on the eleventh month following the date of each of the May 20 Notes, the May 20 Note Borrowers are required to make 14 monthly payments of principal and interest. The May 20 Notes may be prepaid at any time prior to maturity. The May 20 Notes provide for customary events of default, including, among others, those relating to breaches of obligations under the May 20 Notes, including a failure to make payments, any bankruptcy or similar proceedings involving the Borrowers, and certain material effects on the Borrowers’ ability to repay the May 20 Notes. The May 20 Note Borrowers did not provide any collateral or guarantees for the May 20 Notes. The application for these funds required the Company to certify in good faith that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further required the Company to take into account our current business activity and our ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The Company made this good faith assertion based upon the adverse impact the COVID-19 pandemic had on our business and the degree of uncertainty introduced to the capital markets. While the Company has made this assertion in good faith based upon all available guidance, management will continue to assess their continued qualification if and when updated guidance is released by the Treasury Department. On July 14, 2021, the Company was notified by its lender, Affinity Bank, that the May 20 Notes for the Company’s subsidiaries KRI, LH and SG, in the amounts of $ 5,443 , $ 1,890 and $ 2,063 , respectively, in principal and $ 63 , $ 22 and $ 24 , respectively, in interest, were forgiven in their entirety by the SBA, which was recorded as Other Income as a PPP forgiveness gain. Effective March 27, 2020, the Company deferred Federal Insurance Contributions Act taxes under the CARES Act section 2302. Payment of these tax deferrals of $ 2,473 and $ 2,473 were delayed to December 31, 2021 and December 31, 2022, respectively. The Company completed the first payment of the tax deferral in full on December 31, 2021.
Divesture of Business	Divesture of Business On September 24, 2020, the Company and Staffing 360 Georgia, LLC d/b/a first first first first In addition, the Buyer agreed to assume certain liabilities related to the Assets. The purchase price in connection with the first 3,300 , of which (a) $ 1,220 was paid at closing (the “Initial Payment”) and (b) $ 2,080 was held in a separate escrow account (the “Escrow Funds”), which was to be released upon receipt of the forgiveness of the Company’s PPP Loans by the U.S. Small Business Administration (the “SBA”). In the event that all or any portion of the PPP Loans were not forgiven by the SBA, all or a portion of the Escrow Funds would have been used to repay any unforgiven portion of the PPP Loans in full. The first 2,080 was presented as cash in escrow in the Company’s consolidated balance sheet due to the escrow arrangement and restrictions set forth by Jackson. In September 2020, the Company submitted the PPP Loan forgiveness applications to the SBA. All of the PPP Loans were approved for forgiveness and on July 22, 2021 the Escrow Funds were used to redeem a portion of the 2020 Jackson Note. The Asset Purchase Agreement contains non-competition and non-solicitation provisions customary for agreements of this type. In addition, under the terms of the Asset Purchase Agreement, the Company has agreed to indemnify the Buyer against certain liabilities, subject to certain conditions and limitations as set forth in the Asset Purchase Agreement. In connection with execution of the Asset Purchase Agreement, the Company and certain of its subsidiaries entered into a Consent Agreement (the “Consent”) with Jackson, a noteholder under the Existing Note Purchase Agreement. Under the terms of the Consent and the Certificate of Designation of the Company’s Series E Convertible Preferred Stock (the “Series E Preferred Stock”), in consideration for Jackson’s consent to the first 1,300 shares of Series E Convertible Preferred Stock for $ 1,300 and on July 22, 2021, after conversion of the Series G Preferred Stock to the New Note, the Company redeemed $ 2,080 of the 2020 Jackson Note with the Escrow Funds. To induce the Buyer to enter into the Asset Purchase Agreement, the Company also entered into a Transition Services Agreement with the Buyer, pursuant to which each party will provide certain transition services such as payrolling through to year end 2020 to minimize any disruption to the businesses of the Company and the Buyer arising from the first
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for Fiscal 2021 and Fiscal 2020 include the valuation of intangible assets, including goodwill, liabilities associated with earn-out obligations, testing long-lived assets for impairment and valuation reserves against deferred tax assets.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Payment terms vary by client and the services offered. The Company has primarily two main forms of revenue – temporary contractor revenue and permanent placement revenue. Temporary contractor revenue is accounted for as a single performance obligation satisfied over time because the customer simultaneously receives and consumes the benefits of the Company’s performance on an hourly or daily basis. The contracts stipulate weekly or monthly billing, and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the hours incurred at the contractual rate as we have the right to payment in an amount that corresponds directly with the value of performance completed to date. Permanent placement revenue is recognized on the date the candidate’s full-time employment with the customer has commenced. The customer is invoiced on the start date, and the contract stipulates payment due under varying terms, typically 30 days. The contract with the customer stipulates a guarantee period whereby the customer may be refunded if the employee is terminated within a short period of time, however this has historically been infrequent, and immaterial upon occurrence. As such, the Company’s performance obligations are satisfied upon commencement of the employment, at which point control has transferred to the customer. Revenue in Fiscal 2021 was comprised of $ 192,756 of temporary contractor revenue and $ 5,014 of permanent placement revenue, compared with $ 198,066 and $ 6,461 for Fiscal 2020, respectively. Refer to Note 14 for further details on breakdown by segments.
Taxes Collected from Customers and Remitted to Governmental Agencies	Taxes Collected from Customers and Remitted to Governmental Agencies The Company records taxes on customer transactions due to governmental agencies as a receivable and a liability on the consolidated balance sheets. Sales taxes are recorded net on the consolidated statement of operations.
Advertising Costs	Advertising Costs Costs for advertising are expensed when incurred. Advertising expenses for the Company were $ 803 and $ 1,302 for Fiscal 2021 and 2020, respectively.
Legal Contingencies and Expenses	Legal Contingencies and Expenses From time to time, the Company may become involved in various claims, disputes and legal or regulatory proceedings that arise in the ordinary course of business and relate to contractual and other obligations. The Company assesses its potential contingent and other liabilities by analyzing its claims, disputes and legal and regulatory matters using all available information and developing its views on estimated losses in consultation with its legal and other advisors. The Company determines whether a loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. If the contingency is not probable or cannot be reasonably estimated, disclosure of the contingency shall be made when there is at least a reasonable possibility that a loss may be incurred. Expenses associated with legal contingencies are expensed as incurred.
Restructuring Charges	Restructuring Charges The Company records a liability for significant costs associated with exit or disposal activities, including lease termination costs, certain employee severance costs associated with formal restructuring plans, facility closings or other similar activities and related asset impairments, when the liability is incurred. The determination of when the Company accrues for severance and related costs depends on whether the termination benefits are provided under a one-time benefit arrangement or under an ongoing benefit arrangement. Where the Company has either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, it recognizes severance costs when they are both probable and estimable. Costs associated with restructuring actions that include one-time severance benefits are only recorded once a liability has been incurred, including when management with the proper level of authority has committed to a restructuring plan and the plan has been communicated to employees. These charges are included in operational restructuring and other charges on the consolidated statements of operations. Other charges include knowledge transfer costs directly related to the restructuring initiatives and are expensed as incurred.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. Cash and cash equivalents held at financial institutions may at times exceed federally insured amounts. We believe we mitigate such risk by investing in or through major financial institutions. The Company had no cash equivalents at the end of Fiscal 2021 or Fiscal 2020.
Accounts Receivable	Accounts Receivable Accounts receivable are presented net of an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current creditworthiness and current economic trends. Accounts are written off after all efforts to collect have been exhausted. As of the end of Fiscal 2021 and the end of Fiscal 2020, the Company had an allowance for doubtful accounts of $ 60 and $ 62 , respectively.
Income Taxes	Income Taxes The Company utilizes Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company applies the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense.
Foreign Currency Translation	Foreign Currency Translation Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using the exchange rate in effect at the balance sheet date and equity is translated at historical rate. Results of operations are translated using average exchange rates. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive income), while gains and losses resulting from foreign currency transactions are included in operations.
Deferred Financing Costs	Deferred Financing Costs Costs incurred in connection with obtaining certain financing are deferred and amortized on an effective interest method basis over the term of the related obligation. In accordance with Accounting Standards Update (“ASU”) 2015-03, “Imputation of Interest – Simplifying the Presentation of Debt Issuance Costs,” debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount.
Business Combinations	Business Combinations In accordance with ASC 805, “Business Combinations,” the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.
Fair Value of Financial Instruments	Fair Value of Financial Instruments In accordance with ASC 820, “Fair Value Measurements and Disclosures,” the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. There were no Level 1or 2 assets or liabilities or Level 3 assets in any period. The Company’s Level 3 liabilities were its warrants issued to Jackson and contingent consideration in connection with acquisitions. The Company had accounted for the warrants issued to Jackson as a liability under ASC 815-40 due to certain anti-dilution protection provisions. On April 25, 2018, the Company and Jackson amended the Warrant to remove the anti-dilution clauses. No economic terms were adjusted. These clauses were the basis for recording the warrants as a liability. Therefore, upon execution of this amendment, the Company recorded a mark-to-market gain and reclassed the remaining liability to Additional paid-in capital. The table below represents a rollforward of the Level 3 contingent consideration: SUMMARY OF ROLL-FORWARD OF LEVEL 3 CONTINGENT CONSIDERATION Contingent Consideration Balance at December 28, 2019 $ 3,939 KRI deferred consideration 115 Balance at January 2, 2021 $ 4,054 KRI deferred consideration - Balance at January 1, 2022 $ 4,054 Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy. ASC 825-10-25, “Fair Value Option” expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows: SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT Computers 3 - 5 years Computer equipment 3 - 5 years Network equipment 3 - 5 years Software 3 - 5 years Office equipment 3 - 7 years Furniture and fixtures 3 - 7 years Leasehold improvements 3 - 5 years Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Major improvements are capitalized. At the time of retirement or disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in Other income/(expenses.)
Long-Lived Assets	Long-Lived Assets In accordance with ASC 360 “Property, Plant, and Equipment,” the Company periodically reviews its long-lived assets, including intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset.
Goodwill	Goodwill Goodwill relates to amounts that arose in connection with various acquisitions and represents the difference between the purchase price and the fair value of the identifiable intangible and tangible net assets when accounted for using the purchase method of accounting. Goodwill is not amortized, but it is subject to periodic review for impairment. Events that would indicate impairment and trigger an interim impairment assessment include, but are not limited to, current economic and market conditions, a decline in the equity value of the business, a significant adverse change in certain agreements that would materially affect reported operating results, business climate or operational performance of the business and an adverse action or assessment by a regulator. In accordance with ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350) Testing Goodwill for Impairment, or ASU 2011-08, the Company is required to review goodwill by reporting unit for impairment at least annually or more often if there are indicators of impairment present. During the year ended January 2, 2021 the Company changed its annual measurement date from the first day of the fiscal fourth quarter to the last day of the fiscal year end. A reporting unit is either the equivalent of, or one level below, an operating segment. The Company early adopted the provisions in ASU 2017-04, which eliminates the second step of the goodwill impairment test. As a result, the Company’s goodwill impairment tests include only one step, which is a comparison of the carrying value of each reporting unit to its fair value, and any excess carrying value, up to the amount of goodwill allocated to that reporting unit, is impaired. The carrying value of each reporting unit is based on the assignment of the appropriate assets and liabilities to each reporting unit. Assets and liabilities were assigned to each reporting unit if the assets or liabilities are employed in the operations of the reporting unit and the asset and liability is considered in the determination of the reporting unit fair value.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Derivative and Hedging.” Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.” The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control and could require net cash settlement, then the contract shall be classified as an asset or a liability.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718, “Compensation – Stock Compensation,” which requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50, “Equity-Based Payments to Non-Employees.”
Warrants	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The fair value of the warrants the Company has privately placed were estimated using a Black Scholes model. Refer to Note 12 for further details.
Treasury Stock Method	Treasury Stock Method The Company is using the treasury stock method in our calculation of diluted earnings per share. Due to this application, the warrants and options outstanding are anti-dilutive due to their strike price in relation to the Company’s stock price.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, which simplifies the guidance on the issuer’s accounting for convertible debt instruments by removing the separation models for (1) convertible debt with a cash conversion feature and (2) convertible instruments with a beneficial conversion feature. As a result, entities will not separately present in equity an embedded conversion feature in such debt and will account for a convertible debt instrument wholly as debt, unless certain other conditions are met. The elimination of these models will reduce reported interest expense and increase reported net income for entities that have issued a convertible instrument that is within the scope of ASU 2020-06. Also, ASU 2020-06 requires the application of the if-converted method for calculating diluted earnings per share and treasury stock method will be no longer available. ASU 2020-06 is applicable for fiscal years beginning after December 15, 2021, with early adoption permitted no earlier than fiscal years beginning after December 15, 2020. The Company plans on adopting this ASU in the next fiscal year. On December 31, 2019, the FASB issued ASC 2019-12 “Income Taxes: Simplifying the Accounting for Income Taxes” (Topic 740.) The amendments in this update simplify the accounting for income taxes by removing the certain exceptions. For public business entities, the amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption of the amendments is permitted, including adoption in any interim period for (1) public business entities for periods for which financial statements have not yet been issued and (2) all other entities for periods for which financial statements have not yet been made available for issuance. An entity that elects to early adopt the amendments in an interim period should reflect any adjustments as of the beginning of the annual period that includes that interim period. Additionally, an entity that elects early adoption must adopt all the amendments in the same period. The Company will adopt the guidance when it becomes effective. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”.) This standard requires an impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, each reporting entity should estimate an allowance for expected credit losses, which is intended to result in more timely recognition of losses. This model replaces multiple existing impairment models in current U.S. GAAP, which generally requires a loss to be incurred before it is recognized. The new standard applies to trade receivables arising from revenue transactions such as contract assets and accounts receivable. Under ASC 606, revenue is recognized when, among other criteria, it is probable that an entity will collect the consideration it is entitled to when goods or services are transferred to a customer. When trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. This guidance is effective for smaller reporting companies for annual periods beginning after December 15, 2022, including the interim periods in the year. Early adoption is permitted. The Company will adopt the guidance when it becomes effective.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jan. 01, 2022
Accounting Policies [Abstract]
SUMMARY OF ROLL-FORWARD OF LEVEL 3 CONTINGENT CONSIDERATION	The table below represents a rollforward of the Level 3 contingent consideration: SUMMARY OF ROLL-FORWARD OF LEVEL 3 CONTINGENT CONSIDERATION Contingent Consideration Balance at December 28, 2019 $ 3,939 KRI deferred consideration 115 Balance at January 2, 2021 $ 4,054 KRI deferred consideration - Balance at January 1, 2022 $ 4,054
SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT	SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT Computers 3 - 5 years Computer equipment 3 - 5 years Network equipment 3 - 5 years Software 3 - 5 years Office equipment 3 - 7 years Furniture and fixtures 3 - 7 years Leasehold improvements 3 - 5 years

EARNINGS (LOSS) PER COMMON SH_2

EARNINGS (LOSS) PER COMMON SHARE (Tables)	12 Months Ended
	Jan. 01, 2022
Earnings Per Share [Abstract]
SCHEDULE OF EARNINGS PER SHARE,BASIC AND DILUTED	The following table sets forth the components used in the computation of basic and diluted income per share: SCHEDULE OF EARNINGS PER SHARE,BASIC AND DILUTED Fiscal 2021 Fiscal 2020 Numerator: Net Income (Loss) $ 8,158 $ (15,642 ) Dividends - Series A Preferred Stock - related party - 125 Dividends - Series E Preferred Stock - related party 319 2,472 Dividends - Series E-1 Preferred Stock - related party 192 756 Dividends - Series G Preferred Stock - related party 166 - Dividends - Series G-1 Preferred Stock - related party 118 - Deemed Dividend 1,798 4,690 Net Income (Loss) Attributable to Common Equity $ 5,565 $ (23,685 ) Less: Net income allocated to participating equity (2,395 ) - Net income (loss) available to common shareholders for basic earnings per share 3,170 (23,685 ) Effect of dilutive securities: Add: Dividends paid to Series E, E-1, G, G-1 preferred shareholders 795 Net income (loss) available to commons and preferred shareholders for diluted earnings per share $ 3,965 Denominator: Weighted average basic common shares outstanding 952,207 149,515 Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive) 104,387 — Total weighted average common shares outstanding if preferred shares converted to common shares 1,056,594 149,515 Effect of dilutive securities: — Restricted shares 5,947 Weighted average diluted shares outstanding 1,062,541 Income per common share: Basic $ 3.30 $ (158.40 ) Diluted $ 3.70 (158.40 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jan. 01, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT January 1, 2022 January 2, 2021 Computer software $ 432 $ 471 Office equipment 587 1,115 Computer equipment 702 1,160 Furniture and fixtures 1,181 1,123 Leasehold improvements 650 713 Total property and equipment, gross 3,552 4,582 Accumulated depreciation (2,687 ) (3,516 ) Total property and equipment, net $ 865 $ 1,066

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	12 Months Ended
	Jan. 01, 2022
Investments, All Other Investments [Abstract]
SCHEDULE OF OTHER NON-CURRENT ASSETS	The following provides a breakdown of other non-current assets: SCHEDULE OF OTHER NON-CURRENT ASSETS January 1, 2022 January 2, 2021 Collateral associated with workers’ compensation insurance $ 3,072 $ 3,134 Other non-current assets 434 34 Total $ 3,506 $ 3,168

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Jan. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF BREAKDOWN OF INTANGIBLE ASSETS	The following provides a breakdown of intangible assets as of: SCHEDULE OF BREAKDOWN OF INTANGIBLE ASSETS Tradenames Non-Compete Customer Relationships Total January 1, 2022 Tradenames Non-Compete Customer Relationships Total Intangible assets, gross $ 9,553 2,497 21,725 33,775 Accumulated amortization (4,969 ) (2,497 ) (12,660 ) (20,126 ) Intangible assets, net $ 4,584 0 9,065 13,649 Tradenames Non-Compete Customer Relationships Total January 2, 2021 Tradenames Non-Compete Customer Relationships Total Intangible assets, gross $ 9,582 2,500 21,810 33,892 Accumulated amortization (4,283 ) (2,440 ) (11,152 ) (17,875 ) Intangible assets, net $ 5,299 60 10,658 16,017
SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE FISCAL YEARS	As of January 1, 2022, estimated annual amortization expense for each of the next five fiscal years is as follows: SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE FISCAL YEARS Fiscal year ended December Amount 2022 2,243 2023 2,243 2024 2,243 2025 2,173 2026 2,018 Thereafter 2,729 Total $ 13,649

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Jan. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF GOODWILL	The following table provides a roll forward of goodwill: SCHEDULE OF GOODWILL January 1, 2022 January 2, 2021 Beginning balance, gross $ 31,591 $ 31,049 Accumulated disposition (1,577 ) - Accumulated impairment losses (2,969 ) - Beginning balance, net 27,045 31,049 Impairment of goodwill (3,104 ) (2,969 ) Disposition of business - (1,577 ) Currency translation adjustment (113 ) 542 Ending balance, net $ 23,828 $ 27,045
SCHEDULE OF GOODWILL REPORTABLE BY SEGMENT	Goodwill by reportable segment is as follows: SCHEDULE OF GOODWILL REPORTABLE BY SEGMENT January 1, 2022 January 2, 2021 Professional Staffing - US $ 6,222 $ 6,222 Commercial Staffing - US 5,860 5,860 Professional Staffing - UK 11,746 14,963 Ending balance, net $ 23,828 $ 27,045

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Jan. 01, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	The following provides a breakdown of accounts payable and accrued expenses: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES January 1, 2022 January 2, 2021 Accounts payable $ 2,749 $ 28 Accrued payroll, taxes and bonuses 8,594 12,913 Other accrued expenses 1,189 2,089 Total $ 12,532 $ 15,030

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Jan. 01, 2022
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	SCHEDULE OF DEBT January 1, 2022 January 2, 2021 Jackson Investment Group - related party $ 8,949 $ 33,880 PPP Loans — 19,395 HSBC Term Loan 809 2,094 Total Debt, Gross 9,758 55,369 Less: Debt Discount and Deferred Financing Costs, Net (256 ) (559 ) Total Debt, Net 9,502 54,810 Less: Non-Current Portion (279 ) (39,943 ) Total Current Debt, Net $ 9,223 $ 14,867

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Jan. 01, 2022
Leases
SCHEDULE OF QUANTITATIVE INFORMATION OF OPERATING LEASES	Quantitative information regarding the Company’s leases for Fiscal 2021 is as follows: SCHEDULE OF QUANTITATIVE INFORMATION OF OPERATING LEASES Lease Cost Classification Fiscal 2021 Operating lease cost SG&A Expenses 989 Other information Weighted average remaining lease term (years) 3.93 Weighted average discount rate 6.68 %
SCHEDULE OF OPERATING LEASE LIABILITY MATURITY	SCHEDULE OF OPERATING LEASE LIABILITY MATURITY Future Lease Payments 2022 $ 1,102 2023 1,134 2024 947 2025 839 2026 839 Thereafter 2,105 Total $ 6,966 Less: Imputed Interest 1,392 Operating lease, liability $ 5,574 Leases - Current $ 1,006 Leases - Non current $ 4,568

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Jan. 01, 2022
Equity [Abstract]
SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY	The Company issued the following shares of common stock during Fiscal 2021: SCHEDULE OF COMMON STOCK ISSUANCE Number of Common Fair Value Fair Value at Issuance Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Equity raise 1,326,887 $ 43,019 $ 19.75 $ 54.00 Board and committee members 1,281 24 8.59 18.10 Long Term Incentive Plan 2,584 316 82.20 143.40 Consultants 167 3 18.40 18.40 Employees 15,251 320 9.04 18.10 Conversion of Series F 130,491 - - - Conversion of Series A 451 - - - 1,477,112 $ 43,682 The Company issued the following shares of common stock during Fiscal 2020: Number of Common Fair Value Fair Value at Issuance Shares of Shares (minimum and maximum Shares issued to/for: Issued Issued per share) Equity raise 124,655 $ 4,634 $ 36.00 $ 39.30 Consultants 250 18 73.20 73.20 Conversion of Series A 271 - - - Board and committee members 374 15 33.60 51.00 Jackson Investment Group 8,334 324 21.60 55.20 133,884 $ 4,991 The Company’s authorized common stock consists of 200,000,000 shares having a par value of $ 0.00001 . As of the end of Fiscal 2021 and Fiscal 2020, the Company has issued and outstanding 1,758,835 and 281,724 common shares, respectively. Increase of Authorized Common Stock On December 27, 2021, the Company’s stockholders approved an amendment to the Amended and Restated Certificate of Incorporation of the Company to effect an increase to its number of shares of authorized common stock, par value $ 0.00001 from 40,000,000 to 200,000,000 . February 2021 Public Offering On February 9, 2021, the Company announced the pricing of a public offering of an aggregate of 364,255 shares of its common stock at a public offering price of $ 54.00 per share. The February 2021 Offering was made pursuant to the Company’s registration statement on Form S-1 initially filed on January 13, 2021, as subsequently amended and declared effective on February 9, 2021. The February 2021 Offering was made only by means of a prospectus forming a part of the effective registration statement. The February 2021 Offering closed on February 12, 2021. In the February 2021 Offering, the Company issued 347,520 shares of common stock and pre-funded warrants to purchase up to 16,735 shares of common stock, at an exercise price of $ 0.0001 per share. The Pre-funded Warrants were sold at $ 54.00 per Pre-funded Warrant. The Pre-funded Warrants were immediately exercisable and could be exercised at any time after their original issuance until such Pre-funded Warrants were exercised in full. The Pre-funded Warrants were exercised immediately upon issuance, and 16,735 shares of common stock were issued on February 12, 2021. The net proceeds to the Company from the February 2021 Offering were approximately $ 18,100 , after deducting placement agent fees and estimated offering expenses payable by the Company. Prior to the exchange of the Company’s Series E Preferred Stock for Series G Preferred Stock, consummated on May 6, 2021, the Company was required to use the proceeds of any sales of equity securities, including the securities offered in the February 2021 Offering, exclusively to redeem any outstanding shares of the Company’s Series E Preferred Stock, subject to certain limitations. Pursuant to the Limited Consent, the Company was permitted to use approximately (i) 75% of the net proceeds from the February 2021 Offering to redeem a portion of the outstanding Jackson Note and to use (ii) 25% of the net proceeds from the February 2021 Offering to redeem a portion of the Company’s Series E Preferred Stock, and upon closing of the February 2021 Offering, the Company redeemed a portion of the 2020 Jackson Note and redeemed 4,518 shares of the Series E Convertible Preferred Stock. Following the redemption of the Series E Convertible Preferred Stock, the Company had 6,172 shares of Series E Convertible Preferred Stock outstanding with an aggregate stated value of $6,172. Prior to the February 2021 Offering, the Company entered the Limited Consent with Jackson, whereby, among other things, Jackson agreed that we may use 75% of the proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which at the time had an outstanding principal amount of $32,710, and 25% of the net proceeds from the Offering to redeem a portion of our Series E Convertible Preferred Stock, notwithstanding certain provisions of the Series E Certificate of Designation that would have required us to use all the proceeds from the Offering to redeem the Series E Convertible Preferred Stock. In addition, the Company also agreed in the Limited Consent to additional limits on the Company’s ability to incur other indebtedness, including limits on advances under the revolving loan facility with MidCap. The Company also agreed that to the extent that any of our PPP Loans are forgiven after the Offering, Jackson may convert the Series E Convertible Preferred Stock and Series E-1 Convertible Preferred Stock that remains outstanding into a secured note that is substantially similar to the 2020 Jackson Note. On April 8, 2021, the Limited Consent was extended to June 17, 2021. On February 5, 2021, the Company also entered into a Limited Waiver and Agreement with Jackson (the “Limited Waiver”), whereby Jackson agreed that it would not convert any shares of the Series E Convertible Preferred Stock or Series E-1 Convertible Preferred Stock into shares of our common stock or exercise any warrants to purchase shares to the extent that doing so would cause the number of our authorized shares of common stock to be less than the number of shares being offered in the Offering. Jackson also waived any event of default under the Series E Certificate of Designation and the 2020 Jackson Note that would have resulted from the Company having an insufficient number of authorized shares of common stock to honor conversions of the Series E Convertible Preferred Stock and the exercise of Jackson’s warrants. On April 8, 2021, the Limited Waiver was extended to June 17, 2021, and on May 6, 2021 the Limited Waiver was extended to June 30, 2021. The limited waiver was not extended further because the Company effected a Reverse Stock Split on June 30, 2021 and such waiver was no longer required. April 2021 Private Placement On April 21, 2021, the Company entered into the April 2021 Purchase Agreement with certain institutional and accredited investors for the issuance and sale of an aggregate of 4,698 shares of Series F Preferred Stock at a price of $ 1,000 per share and warrants to purchase up to an aggregate of 130,491 shares of common stock, at an exercise price of $ 36.00 per share. The April 2021 Warrants are exercisable six months following the closing of the April 2021 Private Placement and will expire five years following the date the April 2021 Warrants first became exercisable. The Series F Preferred Stock is convertible into an aggregate of approximately 130,491 shares of Common Stock at a conversion price of $ 36.00 per share, subject to certain ownership limitations, upon the Company amending its certificate of incorporation to effect a reverse split within a range of 1-into-2 to up to 1-into-20 to be determined by the Company’s Board. On June 30, 2021, the Company effectuated the 1-into-6 Reverse Stock Split. The net proceeds to the Company from the April 2021 Private Placement were approximately $ 4,200 , after deducting placement agent fees and estimated offering expenses payable by the Company. The Company used $ 3,200 of the net proceeds to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $ 19,154 as of April 21, 2021. In addition, the Company used $ 1,000 of the net proceeds for working capital purposes. As the Series F Preferred Stock was issued concurrently with the April 2021 Warrants, the Company evaluated the existence of a beneficial conversion feature (“BCF”) using the effective conversion price for the Preferred Stock based on the proceeds allocated to that instrument. Accordingly, the Company recognized a BCF of $ 1,409 as of the issuance date as a deemed dividend. Subject to certain beneficial ownership limitations, the Series F Preferred Stock shall vote on an “as converted” basis on all matters submitted to the holders of Common Stock for approval; provided, however, that solely for purposes of determining the number of votes that the Series F Preferred Stock is entitled to, the “Conversion Price” of the Series F Preferred Stock shall be deemed $ 43.50 . In addition, as long as any shares of the Series F Preferred Stock are outstanding, the Company shall not, without the affirmative vote of the holders of a majority of the then outstanding shares of the Series F Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series F Preferred Stock, (b) amend its certificate of incorporation or other charter documents in any manner that adversely affects any rights of the holders of the Series F Preferred Stock, or (c) increase the number of authorized shares of the Series F Preferred Stock, or (d) enter into any agreement with respect to any of the foregoing. As of January 1, 2022 all Series F Preferred Stock was converted to common stock and there are 0 Series F Preferred shares outstanding. Series G Preferred Stock – Related Party On May 6, 2021, the Company, entered into the Exchange Agreement with Jackson, pursuant to which, among other things, Jackson agreed to exchange 6,172 shares of the Company’s Series E Convertible Preferred Stock, and 1,493 shares of the Series E-1 Preferred Stock for an equivalent number of shares of the Company’s newly issued Series G Convertible Preferred Stock and Series G-1 Convertible Preferred Stock. The Series G Convertible Preferred Stock is subject to the same terms stated in the Limited Waiver, as described above in “February 2021 Offering” in this Note 12. The Series G Preferred Stock ranks senior to each of the Company’s common stock, Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock, and any other classes and series of stock of the Company now or hereafter authorized, issued or outstanding, which by their terms expressly provide that they are junior to the Series G Preferred Stock or which do not specify their rank (which includes the Series F Convertible Preferred Stock). Each share of Series G Preferred Stock is initially convertible into 100 shares of common stock at any time from and after, (i) with respect to the Series G Preferred Stock, the earlier of October 31, 2022 or the occurrence of a default and, (ii) with respect to the Series G-l Convertible Preferred Stock, October 31, 2020. A holder of Series G Preferred Stock is not required to pay any additional consideration in exchange for conversion of the Series G Preferred Stock into the Company’s common stock. The Series G Preferred Stock carries monthly dividend rights of (a) cash dividends accruing (i) at an annual rate per share equal to 12% from the date of issuance (plus any accrued dividends with respect to the Series E Preferred Stock unpaid as of the date of the Exchange) and (ii) 17% after the occurrence of a default, and (b) a dividend payable in shares of Series G-1 Convertible Preferred Stock. The shares of Series G-1 Convertible Preferred Stock have all the same terms, preferences and characteristics as the Series G Preferred Stock (including, without limitation, the right to receive cash dividends), except Series G-1 Convertible Preferred Stock are mandatorily redeemable by the Company within thirty (30) days after written demand received from any holder at any time after the earlier of the occurrence of a Preferred Default or September 30, 2022, for a cash payment equal to the liquidation value plus any accrued and unpaid dividends thereon. The Series G Preferred Stock shall vote on an “as converted” basis on all matters submitted to the holders of common stock for approval. While under the terms of the Certificate of Designation governing the Series G Preferred Stock and Series G-1 Preferred Stock, as of July 20, 2021 617,200 shares and 156,100 shares of common stock were issuable upon the conversion of Series G Preferred Stock and Series G-1 Preferred Stock, respectively, the shares of Series G Preferred Stock and Series G-1 Convertible Preferred Stock were not converted to common stock and instead were converted on July 21, 2021 to current debt. July 2021 Registered Direct Offering and Concurrent Private Placement July 2021 Offerings On July 20, 2021, the company entered into the July 2021 Purchase Agreement with certain institutional investors. Pursuant to the July 2021 Purchase Agreement, the Company sold in the July 2021 Registered Direct Offering, 219,914 shares of the Company’s common stock to the investors at an offering price of $ 34.50 per share and associated warrant. In the concurrent July 2021 Private Placement, the Company sold to the same investors unregistered warrants (the “July 2021 Warrants”) to purchase up to an aggregate of 109,957 shares of common stock, representing 50 % of the shares of common stock sold in the July 2021 Registered Direct Offering. The July 2021 Warrants are exercisable at an exercise price of $ 38.00 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. The net proceeds from the July 2021 Offerings were approximately $ 6,760 , after deducting placement agent fees and other estimated offering expenses payable by the Company. While the Company’s Series G Preferred Stock was outstanding, it was required to use the proceeds of any sales of equity securities, including the common stock offered in the July 2021 Registered Direct Offering, exclusively to redeem any outstanding shares of Series G Preferred Stock, subject to certain limitations. The Company received a waiver from Jackson, the sole holder of the outstanding shares of its Series G Preferred Stock, to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note, which at the time had an outstanding principal amount of $ 16,077 , and to pay accrued and unpaid dividends on the Series G-1 Convertible Preferred Stock upon conversion of such preferred stock into the New Note. Pursuant to the engagement letter entered into on December 21, 2020 (as amended, the “Engagement Letter”) with H.C. Wainwright & Co., LLC (“Wainwright”), pursuant to which Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the July 2021 Offerings, the Company paid Wainwright an aggregate cash fee equal to 7.5 % of the gross proceeds of the July 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the July 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 85 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 16,494 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the July 2021 Registered Direct Offering (the “July 2021 Wainwright Warrants”). The July 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the July 2021 Registered Direct Offering and an exercise price of $ 43.125 per share of common stock (equal to 125% of the offering price per share of common stock issued and sold in the July 2021 Registered Direct Offering). The July 2021 Offerings closed on July 23, 2021. Jackson Consent In connection with the July 2021 Offerings, on July 22, 2021 the Company entered into a limited consent with Jackson whereby, among other things, Jackson agreed that the Company could effect the July 2021 Offerings and use $ 5,000 of the net proceeds thereof to pay accrued and unpaid interest and prepay a portion of the outstanding principal balance of the 2020 Jackson Note, notwithstanding certain provisions of the certificate of designation for the Series G Preferred Stock (the “Series G Certificate of Designation”) that would have required the Company to use all the proceeds from the July 2021 Offerings to redeem the Series G Preferred Stock. Conversion of Series G Convertible Preferred Stock into Senior Debt On July 21, 2021, the Company exchanged its 6,172 shares of Series G Convertible Preferred Stock and 1,561 shares of Series G-1 Convertible Preferred Stock for senior indebtedness by entering into the New Note, in aggregate principal amount of $ 7,733 (the “New Note”), which amount represented all of the outstanding Series G Preferred Stock totaling $ 6,172 and Series G-1 Convertible Preferred Stock totaling $ 1,561 held by Jackson as of July 21, 2021, under the Note Purchase Agreement. The New Note was deemed issued pursuant to the Amended Note Purchase Agreement. Under the terms of the New Note, the Company is required to pay interest on the New Note at a per annum rate of 12%, in cash only, accruing from and after the date of the New Note and until the entire principal balance of the New Note shall have been repaid in full, and on and at all times during which the “Default Rate” (as defined in the Amended Note Purchase Agreement) applies, to the extent permitted by law, at a per annum rate of 17% . The entire outstanding principal balance of the New Note is due and payable in full on September 30, 2022. Upon an Event of Default (as defined in the Amended Note Purchase Agreement), the principal of the New Note and all accrued and unpaid interest thereon may be accelerated and declared or otherwise become due and payable in accordance with the terms of the Amended Note Purchase Agreement. First August 2021 Registered Direct Offering and Concurrent Private Placement On August 5, 2021, the Company entered into the First August 2021 Purchase Agreement with certain institutional investors. Pursuant to the First August 2021 Purchase Agreement, the Company agreed to sell, in a registered direct offering, 138,317 shares of the Company’s common stock to the purchasers at an offering price of $ 26.425 per share and associated warrant. Pursuant to the First August 2021 Purchase Agreement, in a concurrent private placement, the Company also sold to the purchasers unregistered warrants to purchase up to an aggregate of 69,159 shares of common stock, representing 50% of the shares of common stock that were issued and sold in the First August 2021 Registered Direct Offering. The First August 2021 Warrants are exercisable at an exercise price of $ 25.80 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the First August 2021 Offerings. The Company paid Wainwright an aggregate cash fee equal to 7.5% of the gross proceeds of the First August 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the First August 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 50 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 10,374 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the First August 2021 Registered Direct Offering (the “First August 2021 Wainwright Warrants”). The First August 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the First August 2021 Registered Direct Offering and an exercise price of $ 33.031 per share of common stock (equal to 125 % of the offering price per share of common stock issued and sold in the First August 2021 Registered Direct Offering). The First August 2021 Offerings closed on August 9, 2021. The net proceeds to the Company from the First August 2021 Offerings were approximately $ 3,217 , after deducting placement agent fees and estimated offering expenses payable by the Company. The Company used a portion of the net proceeds from the First August 2021 Offerings together with other cash on hand to redeem $ 3,281 of the 2020 Jackson Note, which had an outstanding principal amount of approximately $ 16,730 immediately prior to such redemption. Second August 2021 Registered Direct Offering and Concurrent Private Placement On August 22, 2021, the Company entered into the Second August 2021 Purchase Agreement with certain institutional investors. Pursuant to the Second August 2021 Purchase Agreement, the Company agreed to sell, in a registered direct offering, 136,048 shares of the Company’s common stock to the purchasers at an offering price of $ 21.00 per share and associated warrant. Pursuant to the Second August 2021 Purchase Agreement, in a concurrent private placement, the Company also sold to the purchasers unregistered warrants to purchase up to an aggregate of 68,024 shares of common stock, representing 50 % of the shares of common stock that were issued and sold in the Second August 2021 Registered Direct Offering. The Second August 2021 Warrants are exercisable at an exercise price of $ 20.40 per share, were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the Second August 2021 Offerings. The Company paid Wainwright an aggregate cash fee equal to 7.5 % of the gross proceeds of the Second August 2021 Offerings and a management fee equal to 1.0 % of the gross proceeds of the Second August 2021 Offerings, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 50 and $ 13 for clearing expenses. Additionally, the Company issued to Wainwright or its designees as compensation warrants to purchase up to 10,204 shares of common stock, equal to 7.5 % of the aggregate number of shares of common stock placed in the Second August 2021 Registered Direct Offering (the “Second August 2021 Wainwright Warrants”). The Second August 2021 Wainwright Warrants have a term of five ( 5 ) years from the commencement of sales under the August 2021 Registered Direct Offering and an exercise price of $ 26.25 per share of common stock (equal to 125 % of the offering price per share of common stock issued and sold in the Second August 2021 Registered Direct Offering). The Second August 2021 Offerings closed on August 22, 2021. The net proceeds to the Company from the Second August 2021 Offerings were approximately $ 2,466 , after deducting placement agent fees and estimate offering expenses payable by the Company. The Company used all proceeds for working capital purposes. November 2021 Concurrent Private Placement On October 28, 2021, the Company entered into a securities purchase agreement with certain institutional and accredited investors for the issuance and sale of 468,355 shares of common stock, par value $ 0.00001 per share or pre-funded warrants to purchase shares of common stock, and warrants to purchase up to 468,355 shares of common stock, with an exercise price of $ 18.50 per share (the “November 2021 Private Placement”). The warrants were exercisable immediately upon issuance and have a term of exercise equal to five years from the date of issuance. The combined purchase price for one share of common stock (or pre-funded warrant) and one associated warrant was $ 19.75 . Pursuant to the Engagement Letter, Wainwright agreed to serve as the exclusive placement agent for the Company, on a reasonable best-efforts basis, in connection with the November 2021 Private Placement. The Company paid Wainwright a total cash fee equal to 7.5% of the aggregate gross proceeds of the November 2021 Private Placement and a management fee equal to 1.0 % of the gross proceeds of the November 2021 Private Placement, and additionally reimbursed Wainwright for a non-accountable expense allowance of $ 35 . In addition, the Company issued to Wainwright or its designees warrants (the “November 2021 Wainwright Warrants”) to purchase up to 35,127 shares of common stock at an exercise price equal to $ 24.688 . The November 2021 Wainwright Warrants were exercisable immediately upon issuance and have a term of exercise equal to five years from the commencement of sales under the November 2021 Private Placement. Restricted Shares The Company has issued shares of restricted stock to employees and members of the Board under its 2015 Omnibus Incentive Plan, 2016 Omnibus Incentive Plan, 2020 Omnibus Plan and 2021 Omnibus Inventive Plan. Under these plans, the shares are restricted for a period of three years from issuance. As of Fiscal 2021, the Company has issued a total of 19,115 restricted shares of common stock to employees and Board members that remain restricted. In accordance with ASC 718, Compensation – Stock Compensation, the Company recognizes stock-based compensation from restricted stock based upon the fair value of the award at issuance over the vesting term on a straight-line basis. The fair value of the award is calculated by multiplying the number of restricted shares by the Company’s stock price on the date of issuance. The impact of forfeitures has historically been immaterial to the financial statements. In Fiscal 2021 and 2020, the Company recorded compensation expense associated with these restricted shares of $ 374 and $ 539 , respectively. The table below is a rollforward of unvested restricted shares issued to employees and board of directors. SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY Weighted Restricted Average Shares Price Per Share Balance at December 28, 2019 9,844 $ 187.20 Granted 644 45.60 Vested/adjustments (9,458 ) 189.60 Balance at January 2, 2021 1,030 $ 75.00 Granted 19,115 29.20 Vested/adjustments (14,198 ) 29.00 Balance at January 1, 2022 5,947 $ 50.00
SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY	SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY Weighted Restricted Average Shares Price Per Share Balance at December 28, 2019 9,844 $ 187.20 Granted 644 45.60 Vested/adjustments (9,458 ) 189.60 Balance at January 2, 2021 1,030 $ 75.00 Granted 19,115 29.20 Vested/adjustments (14,198 ) 29.00 Balance at January 1, 2022 5,947 $ 50.00
SCHEDULE OF WARRANTS ACTIVITY	Transactions involving the Company’s warrant issuances are summarized as follows: SCHEDULE OF WARRANTS ACTIVITY Weighted Number of Average Shares Exercise Price Outstanding at December 29, 2019 15,433 $ 105.60 Issued 10,850 48.60 Exercised — — Expired or cancelled — — Outstanding at January 2, 2021 26,283 $ 59.40 Issued 995,447 25.90 Exercised (49,267 ) 0.0001 Expired or cancelled — — Outstanding at January 1, 2022 972,463 $ 26.80
SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS	The following table summarizes warrants outstanding as of January 1, 2022: SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS Weighted Average Number Remaining Weighted Outstanding Contractual Average Exercise Price and Exercisable Life (years) Exercise price $ 18.50 3,750 972,463 4.72 $ 26.80
SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY	A summary of option activity during Fiscal 2021 and Fiscal 2020 of the Company’s 2014 Equity Incentive Plan, 2015 Omnibus Incentive Plan and the 2016 Omnibus Incentive Plan is presented below: SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY Weighted Average Options Exercise Price Outstanding at December 28, 2019 1,274 $ 1,665.60 Granted — — Exercised — — Expired or cancelled — — Outstanding at January 2, 2021 1,274 $ 1,665.60 Granted — — Exercised — — Expired or cancelled — — Outstanding at January 1, 2022 1,274 $ 1,665.60
SUMMARY OF RELATIONSHIP BETWEEN PERFORMANCE AND THE VESTING RATE	SUMMARY OF RELATIONSHIP BETWEEN PERFORMANCE AND THE VESTING RATE Average 2019 Price Vesting Rate <$ 480 per share 0 >$ 480 per share Pro-rated >=$ 720 per share Full Vesting

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Jan. 01, 2022
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT	In December 2017, the Company reorganized its operations into three reportable segments: Commercial – US; Professional – US and Professional - UK. SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT Fiscal 2021 Fiscal 2020 Commercial Staffing - US $ 118,879 $ 113,970 Professional Staffing - US 16,519 23,477 Professional Staffing - UK 62,372 67,080 Total Revenue $ 197,770 $ 204,527 Commercial Staffing - US $ 20,801 $ 17,845 Professional Staffing - US 4,476 7,546 Professional Staffing - UK 8,590 9,422 Total Gross Profit $ 33,867 $ 34,813 Selling, general and administrative expenses $ (35,305 ) $ (37,506 ) Impairment of goodwill (3,104 ) (2,969 ) Depreciation and amortization (2,758 ) (3,118 ) Interest expense (3,856 ) (7,195 ) Amortization of debt discount and deferred financing costs (359 ) (559 ) Re-measurement gain (loss) on intercompany note (260 ) 584 Gain from sale of business - 124 PPP forgiveness gain 19,609 - Other income (33 ) 84 Loss Before Provision for Income Tax $ 7,801 $ (15,742 ) For Fiscal 2021 and Fiscal 2020, the Company generated revenue in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 135,398 $ 137,447 United Kingdom 62,372 67,080 Total Revenue $ 197,770 $ 204,527 For the period ended Fiscal 2021 and Fiscal 2020, the Company has assets in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 49,652 $ 53,593 United Kingdom 24,038 33,291 Total Assets $ 73,690 $ 86,884 Total assets by segment is not presented as it is not reviewed by the Chief Operating Decision Maker in his evaluation of how to allocate capital and resources. For the period ended Fiscal 2021 and Fiscal 2020, the Company has goodwill in the U.S. and the U.K. as follows: January 1, 2022 January 2, 2021 United States $ 12,082 $ 12,082 United Kingdom 11,746 14,963 Total Goodwill $ 23,828 $ 27,045

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Jan. 01, 2022
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	SCHEDULE OF RELATED PARTY TRANSACTIONS Fiscal 2021 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 88 271 $ 6 $ 6 Jeff Grout 88 271 6 6 Nick Florio 88 271 6 6 Vincent Cebula 50 200 4 - Alicia Barker - 271 6 6 $ 314 1,284 $ 28 $ 24 Fiscal 2020 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 75 34 $ 4 $ 12 Jeff Grout 75 34 4 12 Nick Florio 75 34 4 12 Alicia Barker - 34 4 6 $ 225 136 $ 16 $ 42

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Jan. 01, 2022
Supplemental Cash Flow Elements [Abstract]
SCHEDULE OF CASH FLOW, SUPPLEMENTAL DISCLOSURES	SCHEDULE OF CASH FLOW, SUPPLEMENTAL DISCLOSURES Fiscal 2021 Fiscal 2020 Cash paid for: Interest $ 4,206 $ 8,596 Income taxes 415 278 Non-Cash Investing and Financing Activities: Deferred purchase price of UK factoring facility $ 7,194 $ 8,036 Shares issued in connection with Jackson term loan — 324 Increase in lease liabilities from obtaining right-of-use assets – ASC 842 adoption 3,527 450 Warrants adjustments in connection with Jackson term loan — 126 Deemed dividend 1,798 4,690 Conversion of Series E Preferred Stock – Related Party 6,172 — Conversion of Series E-1 Preferred Stock – Related Party 1,493 — Conversion of Series G Preferred Stock – Related Party to debt 6,172 — Conversion of Series G-1 Preferred Stock – Related Party to debt 1,561 —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jan. 01, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF (LOSS) INCOME BEFORE PROVISION FOR INCOME TAXES	The components of loss before provision for income taxes for Fiscal 2021 and Fiscal 2020, are as follows: SCHEDULE OF COMPONENTS OF (LOSS) INCOME BEFORE PROVISION FOR INCOME TAXES Fiscal 2021 Fiscal 2020 Domestic $ 14,413 $ (13,491 ) Foreign (6,612 ) (2,251 ) Income (Loss) before provision for income taxes $ 7,801 $ (15,742 )
SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES Fiscal 2021 Fiscal 2020 Current: Federal $ — $ — State 84 190 Foreign — — Total current tax expense 84 190 Deferred: Federal 14 (76 ) State 66 27 Foreign (521 ) (241 ) Total deferred tax expense (441 ) (290 ) Total tax benefit $ (357 ) $ (100 )
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	The difference between the income tax provision on income (loss) and the amount computed at the U.S. federal statutory rate is due to: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION Fiscal 2021 Fiscal 2020 Expense at Federal Statutory Rate $ 1,638 21 % $ (3,306 ) 21 % State taxes, net (642 ) -8.23 % (1,666 ) 10.59 % Foreign operations 132 1.70 % 45 -0.29 % Permanent differences 598 7.67 % 87 0.55 % PPP Loan (4,118 ) - 52.79 % — — True-up adjustments 1,332 17.07 % (589 ) 3.74 % Change in valuation allowance 559 7.17 % 5,139 -32.64 % Other 144 1.83 % 190 -1.21 % Total Tax Benefit for Income Taxes $ (357 ) -4.58 % $ (100 ) 0.64 %
SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES)	SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES) Fiscal 2021 Fiscal 2020 Deferred tax assets Net operating loss carryforward $ 8,220 $ 7,276 Tax credit, deduction and capital loss carryforward 2,417 2,880 Share-based compensation 478 749 Debt issuance costs 18 1 Accrued expenses and other liabilities 1,256 1,741 Interest limitation and carryforward 7,534 6,194 Operating lease liabilities 1,478 628 Total deferred tax assets 21,401 19,469 Less: valuation allowance (17,646 ) (17,087 ) Deferred tax assets, net of valuation allowance 3,755 2,382 Deferred tax liabilities: Deprecation 1,472 1,521 Basis differences in acquired intangibles 1,618 1,430 Operating lease - Right-of-use assets 1,415 621 Total deferred tax liabilities 4,505 3,572 Deferred tax liability $ (750 ) $ (1,190 )
SCHEDULE OF UNRECOGNIZED TAX BENEFITS	SCHEDULE OF UNRECOGNIZED TAX BENEFITS Fiscal 2021 Fiscal 2020 Beginning balance $ 656 $ 674 Additions for tax positions of prior years — — Reductions for tax positions of prior years 41 (18 ) Loss before provision for income taxes $ 697 $ 656

SUMMARY OF ROLL-FORWARD OF LEVE

SUMMARY OF ROLL-FORWARD OF LEVEL 3 CONTINGENT CONSIDERATION (Details) - Key Resources, Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Restructuring Cost and Reserve [Line Items]
Balance at January 2, 2021	$ 4,054	$ 3,939
KRI deferred consideration		115
Balance at January 1, 2022	$ 4,054	$ 4,054

SCHEDULE OF ESTIMATED USEFUL LI

SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY AND EQUIPMENT (Details)	12 Months Ended
	Jan. 01, 2022
Computers [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Computers [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Network Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Network Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Software Development [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Software Development [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)

12 Months Ended

Jul. 14, 2021

May 25, 2021

Sep. 28, 2020

Sep. 24, 2020

Mar. 27, 2020

Jan. 02, 2022

Jan. 01, 2022

Jan. 02, 2021

Mar. 31, 2022

Jul. 22, 2021

May 20, 2020

May 12, 2020

Retained Earnings (Accumulated Deficit)

$ 84,021,000

$ 92,179,000

Working capital deficit

18,469,000

Debt, Current

9,758,000

Cash

4,558,000

8,256,000

Escrow Deposit

2,080,000

Revenue from Contract with Customer, Excluding Assessed Tax

197,770,000

204,527,000

Advertising Expense

803,000

1,302,000

Cash Equivalents, at Carrying Value

0

Accounts Receivable, Allowance for Credit Loss

60

62

Temporary Contractor Revenue [Member]

Revenue from Contract with Customer, Excluding Assessed Tax

$ 192,756,000

198,066,000

Permanent Placement Revenue [Member]

Revenue from Contract with Customer, Excluding Assessed Tax

$ 5,014,000

$ 6,461,000

Series E Preferred Stock [Member]

Stock Redeemed or Called During Period, Shares

1,300

Stock Redeemed or Called During Period, Value

$ 1,300

Forgiveness of PPP Loan [Member]

Escrow Deposit

$ 2,080,000

Key Resources, Inc [Member]

Debt Instrument, Face Amount

$ 5,443,000

Lighthouse Placement Services, LLC [Member]

Debt Instrument, Face Amount

1,890,000

Staffing 360 Georgia, LLC [Member]

Debt Instrument, Face Amount

2,063,000

First PRO Recruitment, LLC [Member]

Proceeds from Divestiture of Businesses, Net of Cash Divested

$ 3,300,000

Business Combination, Consideration Transferred

1,220,000

2020 Jackson Note [Member]

Debt Instrument, Maturity Date

Sep. 30, 2022

2020 Jackson Note [Member] | Midcap Funding X Trust [Member]

Debt Instrument, Maturity Date

Sep. 01, 2022

Long-term Line of Credit

$ 25,000,000

May 12 Note [Member] | Monroe Staffing Services, LLC [Member]

Debt Instrument, Face Amount

$ 10,000,000

Debt Instrument, Interest Rate, Stated Percentage

1%

May 12 Note [Member] | Affinity Bank [Member]

Debt Instrument, Face Amount

$ 10,000,000

Interest Expense, Debt

$ 105,000

May 12 Note [Member] | Affinity Bank [Member] | Key Resources, Inc [Member]

Debt Instrument, Face Amount

$ 5,443,000

Interest Expense, Debt

63,000

May 12 Note [Member] | Affinity Bank [Member] | Lighthouse Placement Services, LLC [Member]

Debt Instrument, Face Amount

1,890,000

Interest Expense, Debt

22,000

May 12 Note [Member] | Affinity Bank [Member] | Staffing 360 Georgia LLC [Member]

Debt Instrument, Face Amount

2,063,000

Interest Expense, Debt

$ 24,000

May Twenty Note [Member]

Debt Instrument, Face Amount

$ 9,395,000

Debt Instrument, Interest Rate, Stated Percentage

1%

Paycheck Protection Program Loan Cares Act Deferral One [Member]

Payment of tax deferrals

$ 2,473,000

Paycheck Protection Program Loan Cares Act Deferral Two [Member]

Payment of tax deferrals

$ 2,473,000

Paycheck Protection Program Loans [Member] | First PRO Recruitment, LLC [Member]

Separate Account, Liability

$ 2,080,000

Subsequent Event [Member]

Cash

$ 373,000

SCHEDULE OF EARNINGS PER SHARE,

SCHEDULE OF EARNINGS PER SHARE,BASIC AND DILUTED (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss)	$ 8,158	$ (15,642)
Deemed Dividend	1,798	4,690
Net Income (Loss) Attributable to Common Equity	5,565	(23,685)
Less: Net income allocated to participating equity	2,395
Net income (loss) available to common shareholders for basic earnings per share	3,170	$ (23,685)
Add: Dividends paid to Series E, E-1, G, G-1 preferred shareholders	795
Net income (loss) available to commons and preferred shareholders for diluted earnings per share	$ 3,965
Weighted average basic common shares outstanding	952,207	149,515
Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive)	104,387,000
Total weighted average common shares outstanding if preferred shares converted to common shares	1,056,594,000	149,515,000
Restricted shares	5,947,000
Weighted average diluted shares outstanding	1,062,541,000
Basic	$ 3.30	$ (158.40)
Diluted	$ 3.70	$ (158.40)
Series A Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends - Series G-1 Preferred Stock - related party		$ 125
Series E Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends - Series G-1 Preferred Stock - related party	319	2,472
Series E-1 Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends - Series G-1 Preferred Stock - related party	192	756
Series G Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends - Series G-1 Preferred Stock - related party	166
Series G One Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Dividends - Series G-1 Preferred Stock - related party	$ 118

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 3,552	$ 4,582
Accumulated depreciation	(2,687)	(3,516)
Total property and equipment, net	865	1,066
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	432	471
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	587	1,115
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	702	1,160
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	1,181	1,123
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 650	$ 713

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 447	$ 595

SCHEDULE OF OTHER NON-CURRENT A

SCHEDULE OF OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Investments, All Other Investments [Abstract]
Collateral associated with workers’ compensation insurance	$ 3,072	$ 3,134
Other non-current assets	434	34
Total	$ 3,506	$ 3,168

SCHEDULE OF BREAKDOWN OF INTANG

SCHEDULE OF BREAKDOWN OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 33,775	$ 33,892
Accumulated amortization	(20,126)	(17,875)
Intangible assets, net	13,649	16,017
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	9,553	9,582
Accumulated amortization	(4,969)	(4,283)
Intangible assets, net	4,584	5,299
Non Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	2,497	2,500
Accumulated amortization	(2,497)	(2,440)
Intangible assets, net	0	60
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	21,725	21,810
Accumulated amortization	(12,660)	(11,152)
Intangible assets, net	$ 9,065	$ 10,658

SCHEDULE OF ESTIMATED ANNUAL AM

SCHEDULE OF ESTIMATED ANNUAL AMORTIZATION EXPENSE FOR EACH OF THE NEXT FIVE FISCAL YEARS (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 2,243
2023	2,243
2024	2,243
2025	2,173
2026	2,018
Thereafter	2,729
Intangible assets, net	$ 13,649	$ 16,017

SCHEDULE OF GOODWILL (Details)

SCHEDULE OF GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance, gross	$ 31,591	$ 31,049
Accumulated disposition	(1,577)
Accumulated impairment losses	(2,969)
Beginning balance, net	27,045	31,049
Impairment of goodwill	(3,104)	(2,969)
Disposition of business		(1,577)
Currency translation adjustment	(113)	542
Ending balance, net	$ 23,828	$ 27,045

SCHEDULE OF GOODWILL REPORTABLE

SCHEDULE OF GOODWILL REPORTABLE BY SEGMENT (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Goodwill	$ 23,828	$ 27,045	$ 31,049
UNITED STATES
Goodwill	12,082	12,082
UNITED KINGDOM
Goodwill	11,746	14,963
Professional Staffing [Member] | UNITED STATES
Goodwill	6,222	6,222
Professional Staffing [Member] | UNITED KINGDOM
Goodwill	11,746	14,963
Commercial Staffing [Member] | UNITED STATES
Goodwill	$ 5,860	$ 5,860

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Sep. 24, 2020
Finite-Lived Intangible Assets, Gross	$ 33,775	$ 33,892
Finite-Lived Intangible Assets, Accumulated Amortization	20,126	17,875
Amortization of Intangible Assets	$ 2,312	$ 2,523
Finite-Lived Intangible Assets, Remaining Amortization Period	6 years
First PRO Recruitment, LLC [Member]
Finite-Lived Intangible Assets, Gross			$ 2,660
Finite-Lived Intangible Assets, Accumulated Amortization			$ 1,352

GOODWILL (Details Narrative)

GOODWILL (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Goodwill [Line Items]
Goodwill, Impairment Loss	$ 3,104	$ 2,969
FirstPro Reporting Unit [Member]
Goodwill [Line Items]
Goodwill, Impairment Loss	$ 2,969

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 2,749	$ 28
Accrued payroll, taxes and bonuses	8,594	12,913
Other accrued expenses	1,189	2,089
Total	$ 12,532	$ 15,030

ACCOUNTS RECEIVABLE FINANCING (

ACCOUNTS RECEIVABLE FINANCING (Details Narrative) £ in Thousands, $ in Thousands				1 Months Ended
	Jun. 28, 2018 GBP (£)	Feb. 08, 2018 GBP (£)	Sep. 15, 2017 USD ($)	Jul. 31, 2019 GBP (£)	Jan. 01, 2022 USD ($)	Jan. 02, 2021 USD ($)
Midcap Financial Trust [Member]
Long-term Line of Credit | $			$ 25,000		$ 13,405	$ 14,842
Line of credit facility additional borrowing capacity | $			$ 25,000
Line of Credit Facility, Expiration Date			Apr. 08, 2019
HSBC Invoice Finance (UK) Ltd [Member] | New Facility [Member]
Line of Credit Facility, Increase (Decrease), Net | £	£ 20,000	£ 11,500		£ 22,500
Borrowing fund, description		The terms of the arrangement provide for HSBC to fund 90% of the purchased accounts receivable upfront and, a secured borrowing line of 70% of unbilled receivables
Unbilled receivables | £	£ 1,500	£ 1,000
Line of Credit Facility, Expiration Period		12 months
Line of Credit Facility, Commitment Fee Percentage		1.80%

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Short-term Debt [Line Items]
Total Debt, Gross	$ 9,758	$ 55,369
Less: Debt Discount and Deferred Financing Costs, Net	(256)	(559)
Total Debt, Net	9,502	54,810
Less: Non-Current Portion	(279)	(39,943)
Total Current Debt, Net	9,223	14,867
Jackson Investment Group - Related Party [Member]
Short-term Debt [Line Items]
Total Debt, Gross	8,949	33,880
Paycheck Protection Program Loans [Member]
Short-term Debt [Line Items]
Total Debt, Gross		19,395
HSBC Term Loan [Member]
Short-term Debt [Line Items]
Total Debt, Gross	$ 809	$ 2,094

DEBT (Details Narrative)

DEBT (Details Narrative) $ / shares in Units, £ in Thousands

1 Months Ended

12 Months Ended

Oct. 28, 2021 USD ($) shares

Aug. 05, 2021 USD ($)

Jul. 21, 2021 USD ($) shares

Jul. 20, 2021 USD ($) shares

Jul. 14, 2021 USD ($)

May 25, 2021 USD ($)

May 06, 2021 shares

Apr. 21, 2021 USD ($)

Feb. 05, 2021

Jan. 04, 2021 USD ($) shares

Oct. 31, 2020 USD ($) $ / shares

Oct. 26, 2020 USD ($) $ / shares shares

Oct. 23, 2020

Sep. 28, 2020 shares

May 15, 2020 GBP (£)

Aug. 29, 2019 USD ($) shares

Nov. 15, 2018 USD ($) $ / shares shares

Aug. 27, 2018 USD ($) shares

Sep. 15, 2017 USD ($)

Oct. 28, 2021 USD ($)

Jul. 21, 2021 USD ($) shares

Jan. 01, 2022 USD ($) $ / shares shares

Jan. 02, 2021 USD ($) $ / shares shares

Jul. 22, 2021 USD ($)

May 20, 2020 USD ($)

May 12, 2020 USD ($)

Debt Instrument [Line Items]

Stock Issued During Period, Shares, New Issues | shares

133,884

1,477,112

Proceeds from Issuance of Debt

$ 1,220,000

Stock Issued During Period, Value, New Issues

$ 38,639,000

$ 3,894,000

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.00001

$ 0.00001

Deemed dividends

$ 389

Principal [Member]

Debt Instrument [Line Items]

Debt Instrument, Decrease, Forgiveness

10,000,000

Interest [Member]

Debt Instrument [Line Items]

Debt Instrument, Decrease, Forgiveness

$ 105,000

HSBC Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount | £

£ 1,000

Debt Instrument, Description

three-year term loan

Series E Preferred Stock [Member]

Debt Instrument [Line Items]

Stock Repurchased During Period, Shares | shares

1,300

Preferred Stock, Shares Outstanding | shares

11,700

0

11,080

Preferred Stock, Redemption Terms

shares of Base Series E Preferred Stock for $1,300, as such there were

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.00001

$ 0.00001

Preferred Stock, Dividend Preference or Restrictions

If the PIK Dividend Payment is elected, a holder of Series E Preferred Stock is entitled to additional fee to be paid in shares of the Company’s common stock an amount equal to $100 divided by the average closing price, as reported by Nasdaq of such shares of common stock over the 5 trading days prior to the applicable monthly interest payment date.

Preferred Stock, Liquidation Preference Per Share | $ / shares

$ 10,000

Preferred Stock, Dividends Per Share, Declared | $ / shares

60

Preferred Stock, Redemption Amount

$ 4,100,000

$ 2,100,000

Series G Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

6,172

Series G One Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 1,561,000

$ 1,561,000

Conversion of Stock, Shares Issued | shares

156,100

Series E-1 Preferred Stock [Member]

Debt Instrument [Line Items]

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 60

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 60

Debt Instrument, Convertible, Beneficial Conversion Feature

$ 4,280,000

Impact to additional paid-in capital

$ 0

Series G Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

6,172,000

6,172,000

Preferred Stock, Redemption Amount

$ 2,080,000

Conversion of Stock, Shares Issued | shares

617,200

Series E Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Preferred Stock, Shares Outstanding | shares

0

Minimum [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 18.50

Maximum [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

3,750

Jackson Investment Group LLC Term Loan Note Two [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 30

12% Senior Secured Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 7,733,000

$ 7,733,000

Debt Instrument, Interest Rate, Stated Percentage

12%

12%

Proceeds from Issuance of Private Placement

$ 3,217,000

$ 6,760,000

Debt Instrument, Periodic Payment

16,730,000

21,700,000

Proceeds from Bank Debt

$ 3,281,000

$ 5,000,000

Debt Instrument, Interest Rate During Period

12%

12% Senior Secured Note [Member] | Series G Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Conversion, Converted Instrument, Shares Issued | shares

6,172

Convertible Debt

$ 6,172,000

$ 6,172,000

12% Senior Secured Note [Member] | Series G One Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Conversion, Converted Instrument, Shares Issued | shares

1,561

Convertible Debt

$ 1,561,000

$ 1,561,000

May 12 Note [Member] | Affinity Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment, Principal

$ 10,000,000

Debt Instrument, Periodic Payment, Interest

$ 105,000

May 12 Note [Member] | Monroe Staffing Services, LLC [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 10,000,000

Debt Instrument, Interest Rate, Stated Percentage

1%

Debt Instrument, Maturity Date, Description

The May 12 Note matured two years following the date of issuance of the May 12 Note and included a period for the first ten months during which time required payments of interest and principal were deferred.

Debt Instrument, Frequency of Periodic Payment

14 monthly payments of principal and interest

May Twenty Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 9,395,000

Debt Instrument, Interest Rate, Stated Percentage

1%

Debt Instrument, Maturity Date, Description

Each of the May 20 Notes matured two years following the date of issuance of the May 20 Notes and included a period for the first ten months during which time required payments of interest and principal were deferred.

Debt Instrument, Frequency of Periodic Payment

14 monthly payments of principal and interest

Jackson Investment Group L L C Term Loan Note Three [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 35

Jackson Investment Group, LLC [Member]

Debt Instrument [Line Items]

Stock Issued During Period, Shares, New Issues | shares

8,334

Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Payment Terms

warrant expiration date of January 26, 2024 to January 26, 2026

Fair value adjustment of debt discount

$ 126,000

Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member] | Minimum [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 99.60

Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member] | Maximum [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 60

Jackson Note [Member] | Series E Preferred Stock [Member]

Debt Instrument [Line Items]

Preferred Stock, Redemption Terms

the Company received the Limited Consent from Jackson, the sole holder of the Company’s outstanding shares of Series E Convertible Preferred Stock, to use approximately (i) 75% of the net proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $32,710 as of February 9, 2021, and (ii) 25% of the net proceeds from the February 2021 Offering to redeem a portion of the Company’s Series E Convertible Preferred Stock. Pursuant to the Limited Consent, upon closing of the February 2021 Offering, the Company paid $13,556 of the 2020 Jackson Note and redeemed 4,518 shares of the Series E Convertible Preferred Stock.

Key Resources, Inc [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 5,443,000

Key Resources, Inc [Member] | May Twenty Note [Member] | Affinity Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment, Principal

$ 5,443,000

Debt Instrument, Periodic Payment, Interest

63,000

Lighthouse Placement Services, LLC [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 1,890,000

Lighthouse Placement Services, LLC [Member] | May Twenty Note [Member] | Affinity Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment, Principal

1,890,000

Debt Instrument, Periodic Payment, Interest

22,000

Staffing 306 Georgia LLC [Member] | May Twenty Note [Member] | Affinity Bank [Member]

Debt Instrument [Line Items]

Debt Instrument, Periodic Payment, Principal

2,063,000

Debt Instrument, Periodic Payment, Interest

$ 24,000

Jackson Note [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Outstanding | shares

15,092

Note Agreement [Member] | 2017 Jackson Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 40,000,000

Proceeds from sale of secured notes to repay existing subordinated notes aggregate principal amount

$ 11,165,000

Debt Instrument, Maturity Date

Sep. 15, 2020

Debt Instrument, Interest Rate, Stated Percentage

12%

Debt Instrument, Date of First Required Payment

Jan. 01, 2018

Debt Instrument, Interest Rate, Increase (Decrease)

5%

Amended Agreement [Member] | Jackson Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 8,428,000

Purchase agreement closing fee

280,000

Purchase agreement legal fee

$ 39,000

Stock Issued During Period, Shares, New Issues | shares

19,200

Fourth Omnibus Amendment and Reaffirmation Agreement [Member] | Jackson Investment Group, LLC [Member] | Senior Secured Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 2,538,000

Debt Instrument, Maturity Date

Dec. 31, 2019

Debt Instrument, Interest Rate, Stated Percentage

18%

Stock Issued During Period, Shares, New Issues | shares

50,000

Debt instrument, interest payment description

All accrued and unpaid interest on the outstanding principal balance of the 2019 Jackson Note was due and payable monthly on the first day of each month, beginning on

Debt instrument, date of first interest payment

Oct. 01, 2019

Debt Instrument, Debt Default, Description of Violation or Event of Default

Pursuant to the terms of the 2019 Jackson Note, if the 2019 Jackson Note was not repaid by December 31, 2019, the Company was required to issue

Number of common shares issuable on monthly basis in event of default | shares

10,000

Additional expense related to issuance of common stock

$ 324,000

Amended Note Purchase Agreement [Member] | Series E Preferred Stock [Member]

Debt Instrument [Line Items]

Dividends, Common Stock, Stock

$ 10,000,000

Amended Note Purchase Agreement [Member] | Series E-1 Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Payment Terms

The shares of Series E Convertible Preferred Stock were also convertible into shares of common stock after October 31

On October 26, 2020, in connection with the entry into the Amended Note Purchase Agreement, the Company filed with the Secretary of State of the State of Delaware the second Certificate of Amendment (the “Amendment”) to the Series E Certificate of Designation. Under the amended terms, holders of Series E Preferred Stock were entitled to monthly cash dividends on Series E Preferred Stock at a per annum rate of 12%. At the Company’s option, up to 50% of the cash dividend on the Series E Convertible Preferred Stock could be paid in kind by adding such 50% portion to the outstanding liquidation value of the Series E Convertible Preferred Stock (the “PIK Dividend Payment”), commencing on October 26, 2020 and ending on October 25, 2020.

Preferred Stock, Dividend Preference or Restrictions

If such average market price was less than $35.00 or was otherwise undeterminable because such shares were no longer publicly traded or the closing price was no longer reported by Nasdaq, then the average closing price for these purposes was to be deemed to be $

Preferred Stock, Liquidation Preference Per Share | $ / shares

$ 10,000

Deemed dividend

$ 410,000

Amended Note Purchase Agreement [Member] | Minimum [Member] | Series E-1 Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 106.80

Amended Note Purchase Agreement [Member] | Maximum [Member] | Series E-1 Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 99.60

Amended Note Purchase Agreement [Member] | Jackson Investment Group, LLC [Member]

Debt Instrument [Line Items]

Amendment fee

$ 488,000

Amended Note Purchase Agreement [Member] | Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 35,700,000

Debt Instrument, Maturity Date

Sep. 30, 2022

Amendment fee

$ 488,000

Debt Instrument, Payment Terms

the Company is required to pay interest on the debt at a per annum rate of

Amended Note Purchase Agreement [Member] | Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

12%

Amended Note Purchase Agreement [Member] | Jackson Investment Group, LLC [Member] | Senior Secured 12% Promissory Note [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

50%

Amended and Restated Warrant Agreement [Member] | Jackson Investment Group LLC Term Loan Note Two [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 210

Amended and Restated Warrant Agreement [Member] | Jackson Investment Group L L C Term Loan Note Three [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

210

Amended and Restated Warrant Agreement [Member] | Debt Exchange Agreement [Member] | Jackson Investment Group LLC Term Loan Note Two [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 210

Debt Instrument, Payment Terms

For the period of November 2020 through and including March 2021, each monthly interest amount due and payable was reduced by $166, and for the period commencing April 2021 through and including September 2021, each monthly interest amount due and payable was increased by $166.

Prepayment Fees on Advances, Net

$ 3,029,000

Amended and Restated Warrant Agreement [Member] | Debt Exchange Agreement [Member] | Jackson Investment Group L L C Term Loan Note Three [Member]

Debt Instrument [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares

$ 210

Securities Purchase Agreement [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 33,878,000

Stock Issued During Period, Shares, New Issues | shares

468,355

Proceeds from Debt, Net of Issuance Costs

1,558,000

Stock Repurchased During Period, Value

1,168,000

Securities Purchase Agreement [Member] | Series E Preferred Stock [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 390,000

Stock Repurchased During Period, Shares | shares

390

Preferred Stock, Shares Outstanding | shares

10,690

Preferred stock par stated value

$ 10,690,000

Securities Purchase Agreement [Member] | Jackson Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 32,710,000

April 2021 Securities Purchase Agreement [Member]

Debt Instrument [Line Items]

Proceeds from Issuance of Private Placement

$ 4,200,000

April 2021 Securities Purchase Agreement [Member] | Second Amended and Restated 12% Senior Secured Note [Member]

Debt Instrument [Line Items]

Proceeds from Issuance of Debt

3,200,000

Debt Instrument, Periodic Payment

$ 19,154,000

Note Purchase Agreement [Member] | 12% Senior Secured Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate During Period

17%

November 2021 Private Placement [Member]

Debt Instrument [Line Items]

Proceeds from Issuance of Private Placement

$ 9,250,000

November 2021 Private Placement [Member] | Jackson Note [Member]

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 13,449,000

13,449,000

Repayments of Notes Payable

$ 4,500,000

Debt Exchange Agreement [Member]

Debt Instrument [Line Items]

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 0.00001

Debt Exchange Agreement [Member] | Series E Preferred Stock [Member]

Debt Instrument [Line Items]

Stock Issued During Period, Shares, New Issues | shares

13,000

Stock Issued During Period, Value, New Issues

$ 13,000,000

Preferred Stock, Par or Stated Value Per Share | $ / shares

$ 10,000

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

561

Conversion of Stock, Description

each share of Series E-1 Convertible Preferred Stock was initially convertible into 101 shares of the Company’s common stock

Limited Consent and Waiver [Member]

Debt Instrument [Line Items]

Agreement description

the Company entered into a Limited Consent and Waiver with Jackson whereby, among other things, Jackson agreed that we may use 75% of the proceeds from the offering to redeem a portion of the 2020 Jackson Note, and 25% of the net proceeds from the offering to redeem a portion of the Base Series E Preferred Stock

Exchange Agreement [Member] | Jackson Investment Group, LLC [Member] | Series E Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Stock Issued During Period, Shares, New Issues | shares

6,172

Exchange Agreement [Member] | Jackson Investment Group, LLC [Member] | Series E-1 Convertible Preferred Stock [Member]

Debt Instrument [Line Items]

Stock Issued During Period, Shares, New Issues | shares

1,493

SCHEDULE OF QUANTITATIVE INFORM

SCHEDULE OF QUANTITATIVE INFORMATION OF OPERATING LEASES (Details) $ in Thousands	12 Months Ended
	Jan. 01, 2022 USD ($)
Operating Lease, Weighted Average Remaining Lease Term	3 years 11 months 4 days
Operating Lease, Weighted Average Discount Rate, Percent	6.68%
Selling, General and Administrative Expenses [Member]
Operating lease cost	$ 989

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY MATURITY (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Leases
2022	$ 1,102
2023	1,134
2024	947
2025	839
2026	839
Thereafter	2,105
Total	6,966
Less: Imputed Interest	1,392
Operating lease, liability	5,574
Leases - Current	1,006	$ 1,211
Leases - Non current	$ 4,568	$ 2,226

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 01, 2022	Sep. 30, 2021	Jan. 02, 2021
Operating Lease, Right-of-Use Asset		$ 5,578		$ 3,433
Operating Lease, Liability		5,574
New Lease Agreement [Member]
Operating Lease, Right-of-Use Asset			$ 2,735
Lessee, Operating Lease, Renewal Term			8 years
Accounting Standards Update 2018-11 [Member]
Operating Lease, Right-of-Use Asset	$ 5,578			3,432
Operating Lease, Liability		$ 5,574		$ 3,437

SCHEDULE OF UNVESTED RESTRICTED

SCHEDULE OF UNVESTED RESTRICTED SHARES ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	133,884	1,477,112
Fair Value of Shares Issued	$ 4,991	$ 43,682
Restricted Shares, Beginning balance	1,030	9,844
Weighted Average Price Per Share, Beginning balance	$ 75	$ 187.20
Restricted Shares, Granted	19,115	644
Weighted Average Price Per Share, Granted	$ 29.20	$ 45.60
Restricted Shares, Vested/adjustments	(14,198)	(9,458)
Weighted Average Price Per Share, Vested/adjustments	$ 29	$ 189.60
Restricted Shares, Ending balance	5,947	1,030
Weighted Average Price Per Share, Ending balance	$ 50	$ 75
Jackson Investment Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	8,334
Fair Value of Shares Issued	$ 324
Long Term Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued		2,584
Fair Value of Shares Issued		$ 316
Board and Committee [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	374	1,281
Fair Value of Shares Issued	$ 15	$ 24
Consultants [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	250	167
Fair Value of Shares Issued	$ 18	$ 3
Employees [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued		15,251
Fair Value of Shares Issued		$ 320
Minimum [Member] | Jackson Investment Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	$ 21.60
Minimum [Member] | Long Term Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)		$ 82.20
Minimum [Member] | Board and Committee [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	33.60	8.59
Minimum [Member] | Consultants [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	73.20	18.40
Minimum [Member] | Employees [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)		9.04
Maximum [Member] | Jackson Investment Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	55.20
Maximum [Member] | Long Term Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)		143.40
Maximum [Member] | Board and Committee [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	51	18.10
Maximum [Member] | Consultants [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	$ 73.20	18.40
Maximum [Member] | Employees [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)		$ 18.10
Equity Raise [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	124,655	1,326,887
Fair Value of Shares Issued	$ 4,634	$ 43,019
Equity Raise [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	$ 36	$ 19.75
Equity Raise [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)	$ 39.30	$ 54
Conversion of Series F [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued		130,491
Fair Value of Shares Issued
Conversion of Series F [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)
Conversion of Series F [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)
Conversion of Series A [Member]
Subsidiary, Sale of Stock [Line Items]
Number of Common Shares Issued	271	451
Fair Value of Shares Issued
Conversion of Series A [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)
Conversion of Series A [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value at Issuance (per Share)

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Equity [Abstract]
Number of Shares, Outstanding Beginning Balance	26,283	15,433
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 59.40	$ 105.60
Number of Shares, Issued	995,447	10,850
Weighted Average Exercise Price, Issued	$ 25.90	$ 48.60
Number of Shares, Exercised	49,267
Weighted Average Exercise Price, Exercised	$ 0.0001
Number of Shares, Expired or Cancelled
Weighted Average Exercise Price, Expired or Cancelled
Number of Shares, Exercised	(49,267)
Number of Shares, Outstanding Ending Balance	972,463	26,283
Weighted Average Exercise Price, Outstanding Ending Balance	$ 26.80	$ 59.40

SCHEDULE OF STOCKHOLDERS' EQUIT

SCHEDULE OF STOCKHOLDERS' EQUITY NOTE, WARRANTS OR RIGHTS (Details)	12 Months Ended
	Jan. 01, 2022 $ / shares shares
Class of Warrant or Right, Number Outstanding and Exercisable | shares	972,463
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	4 years 8 months 19 days
Weighted Average Exercise Price	$ 26.80
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	18.50
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3,750

SCHEDULE OF SHARE-BASED COMPENS

SCHEDULE OF SHARE-BASED COMPENSATION, STOCK OPTIONS, ACTIVITY (Details) - $ / shares	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Equity [Abstract]
Options Granted	1,274	1,274
Weighted Average Exercise Price, Granted	$ 1,665.60	$ 1,665.60
Options Granted
Weighted Average Exercise Price, Granted
Options Granted
Weighted Average Exercise Price, Granted
Options Granted
Weighted Average Exercise Price, Granted
Options Granted	1,274	1,274
Weighted Average Exercise Price, Granted	$ 1,665.60	$ 1,665.60

SUMMARY OF RELATIONSHIP BETWEEN

SUMMARY OF RELATIONSHIP BETWEEN PERFORMANCE AND THE VESTING RATE (Details) - 2019 Long Term Incentive Plan [Member]	12 Months Ended
	Jan. 01, 2022 $ / shares
Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	0%
Share-based Payment Arrangement, Tranche One [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 480
Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	Pro-rated
Share-based Payment Arrangement, Tranche Two [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 480
Share-based Payment Arrangement, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 720
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights	Full Vesting

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Dec. 27, 2021

Oct. 28, 2021

Oct. 14, 2021

Aug. 22, 2021

Aug. 09, 2021

Aug. 05, 2021

Jul. 22, 2021

Jul. 21, 2021

Jul. 20, 2021

Jun. 30, 2021

May 06, 2021

Apr. 21, 2021

Apr. 21, 2021

Feb. 12, 2021

Feb. 09, 2021

Feb. 05, 2021

Jan. 08, 2021

Jan. 04, 2021

Dec. 31, 2020

Dec. 29, 2020

Dec. 21, 2020

Oct. 23, 2020

Sep. 28, 2020

Aug. 05, 2020

Jun. 30, 2020

Jan. 21, 2020

Jan. 02, 2020

Feb. 08, 2019

Jan. 22, 2019

Jun. 15, 2017

Jan. 28, 2014

Jan. 31, 2019

Oct. 02, 2021

Jan. 01, 2022

Jan. 02, 2021

Dec. 28, 2019

Dec. 26, 2021

Oct. 31, 2020

May 30, 2018

Jan. 26, 2017

May 29, 2015

Subsidiary, Sale of Stock [Line Items]

Common Stock, Shares Authorized

200,000,000

200,000,000

200,000,000

40,000,000

Common Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

$ 0.00001

Common Stock, Shares, Outstanding

1,758,835

281,724

Stock Issued During Period, Shares, New Issues

133,884

1,477,112

Proceeds from Issuance of Common Stock

$ 775,000

$ 43,019,000

$ 4,634,000

Proceeds from Issuance of Debt

1,220,000

Long-term Debt, Gross

$ 9,758,000

$ 55,369,000

Proceeds used to pay accrued and unpaid interest and outstanding principal balance of outstanding note

$ 5,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period

19,115

644

Share-based Payment Arrangement, Expense

$ 377,000

$ 637,000

Preferred Stock, Shares Authorized

20,000,000

20,000,000

Preferred Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

2014 Equity Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

5,000

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date

Jan. 28, 2024

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

5,000

2015 Omnibus Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

9

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

9,000

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

10 years

Share based compensation arrangement by share based payment award shares unissued securities

0

2016 Omnibus Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Payment Arrangement, Expense

$ 27,000

$ 27,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

1,573

125,000

50,000

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

123,428

Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount

$ 6,000

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition

6 months

2019 Long Term Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

2,584

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

6,084

Units vesting upon employees being in good standing percentages

50%

Units vesting upon average share price percentages

50%

Two Thousand Twenty Omnibus Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Payment Arrangement, Expense

$ 4,000

$ 284,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

12,227

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

12,500

Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award

274

2021 Omnibus Incentive Plan [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

500,000

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

200,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized

300,000

Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 3,750

Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 18.50

12% Senior Secured Note [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance of Private Placement

$ 3,217,000

$ 6,760,000

Debt Instrument, Periodic Payment

16,730,000

21,700,000

Long-term Debt, Gross

$ 7,733,000

16,077,000

Debt Instrument, Face Amount

$ 7,733,000

Default interest rate

17%

Proceeds from Bank Debt

$ 3,281,000

$ 5,000,000

Restricted Stocks [Member]

Subsidiary, Sale of Stock [Line Items]

Share-based Payment Arrangement, Expense

$ 374,000

$ 539,000

April 2021 Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance of Private Placement

$ 4,200,000

April 2021 Securities Purchase Agreement [Member] | Second Amended and Restated 12% Senior Secured Note [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance of Debt

3,200,000

Debt Instrument, Periodic Payment

19,154,000

Proceeds from working capital

$ 1,000,000

Share-based compensation restricted period, description

three years

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period

19,115

April 2021 Securities Purchase Agreement [Member] | Certain Institutional and Accredited Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 36

$ 36

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

130,491

130,491

Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Common Stock, Par or Stated Value Per Share

$ 0.00001

Stock Issued During Period, Shares, New Issues

468,355

Debt Instrument, Face Amount

$ 33,878,000

August Two Thousand Twenty One Offerings [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance Initial Public Offering

$ 2,466,000

$ 3,217,000

Non accountable expense allowance

50,000

Clearing expenses

$ 13,000

Aggregate cash fee percentage

7.50%

Management fee percentage

1%

Sale of Stock, Percentage of Ownership after Transaction

7.50%

August Two Thousand Twenty One Offerings [Member] | Institutional Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of Stock, Number of Shares Issued in Transaction

68,024

Sale of Stock, Percentage of Ownership after Transaction

50%

August Two Thousand Twenty One Purchase Agreement [Member] | Institutional Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

136,048

Shares Issued, Price Per Share

$ 21

August Two Thousand Twenty One Warrants [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

26.25

August Two Thousand Twenty One Warrants [Member] | Institutional Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 20.40

August Two Thousand Twenty One Wainwright Warrants [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

10,204

Series E Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Repurchased During Period, Shares

1,300

Preferred Stock, Redemption Terms

shares of Base Series E Preferred Stock for $1,300, as such there were

Preferred Stock, Shares Outstanding

11,700

0

11,080

Preferred Stock, Shares Authorized

13,000

13,000

Preferred Stock, Par or Stated Value Per Share

$ 0.00001

$ 0.00001

Preferred Stock, Dividend Rate, Percentage

12%

Preferred Stock, Shares Issued

0

11,080

Preferred Stock, Redemption Price Per Share

$ 10,000

Number of common stock issuable on conversion of preferred stock

56.18

Convertible preferred stock term

Each share of Series E Preferred Stock was initially convertible into

Preferred stock, cash dividend, percentage

50%

Preferred Stock, Dividend Preference or Restrictions

If the PIK Dividend Payment is elected, a holder of Series E Preferred Stock is entitled to additional fee to be paid in shares of the Company’s common stock an amount equal to $100 divided by the average closing price, as reported by Nasdaq of such shares of common stock over the 5 trading days prior to the applicable monthly interest payment date.

Preferred Stock, Liquidation Preference Per Share

$ 10,000

Series E Preferred Stock [Member] | Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance or Sale of Equity

$ 3,000,000

Preferred Stock, Dividend Rate, Per-Dollar-Amount

$ 5

Series E Preferred Stock [Member] | Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Dividend Rate, Per-Dollar-Amount

35

Series E Preferred Stock [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Repurchased During Period, Shares

390

Preferred Stock, Shares Outstanding

10,690

Debt Instrument, Face Amount

$ 390,000

Series F Convertible Preferred Stock [Member] | April 2021 Securities Purchase Agreement [Member] | Certain Institutional and Accredited Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of Stock, Price Per Share

$ 1,000

$ 1,000

Series F Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Shares Issued, Price Per Share

$ 43.50

43.50

Series F Preferred Stock [Member] | April 2021 Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

130,491

Preferred Stock, Convertible, Conversion Price

$ 36

36

Stockholders' Equity, Reverse Stock Split

On June 30, 2021, the Company effectuated the 1-into-6 Reverse Stock Split.

effect a reverse split within a range of 1-into-2 to up to 1-into-20

Series F Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Shares Outstanding

0

Series F Preferred Stock [Member] | April 2021 Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Deemed dividend

$ 1,409,000

Series E Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Shares Outstanding

0

Number of common stock issuable on conversion of preferred stock

6,172

Series E-1 Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Number of common stock issuable on conversion of preferred stock

1,493

Series G Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Conversion of Stock, Shares Issued

617,200

Conversion of Stock, Shares Converted

6,172

Debt Instrument, Face Amount

$ 6,172,000

Series G Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

6,172

Series G One Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Conversion of Stock, Shares Issued

156,100

Debt Instrument, Face Amount

$ 1,561,000

Series G1 Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Conversion of Stock, Shares Converted

1,561

Series A Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Shares Issued

1,663,008

Preferred Stock, Redemption Price Per Share

$ 500

Number of common stock issuable on conversion of preferred stock

451

Dividends, Preferred Stock

$ 125,000

$ 125,000

Series A Preferred Stock-Related Party [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Redemption Terms

Shares of the Series A Preferred Stock were convertible into shares of common stock at the holder’s election at any time prior to December 31, 2020 (the “Redemption Date”), at a conversion rate of one and three tenths (1.3) shares of common stock for every 50 shares of Series A Preferred Stock that the Holder elects to convert. Originally the redemption date was December 31, 2018 and this was extended to December 31, 2020 in January 2019. Except as otherwise required by law, the

Preferred Stock, Par or Stated Value Per Share

$ 10

$ 0.00001

Preferred Stock, Dividend Rate, Percentage

12%

12%

Preferred Stock, Voting Rights

Series A Preferred Stock had no voting rights.

Series E-1 Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Liquidation Preference Per Share

$ 60

Preferred Stock, Liquidation Preference, Value

$ 60,000,000

Series E Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Liquidation Preference Per Share

$ 60

Preferred Stock, Liquidation Preference, Value

$ 60,000,000

Series E 1 Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Shares Outstanding

0

Series G-1 Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities

1,561

Series G Convertible Preferred Stock and Series G-1 Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Value, Conversion of Convertible Securities

$ 7,733

Jackson Note [Member] | Series E Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Redemption Terms

the Company received the Limited Consent from Jackson, the sole holder of the Company’s outstanding shares of Series E Convertible Preferred Stock, to use approximately (i) 75% of the net proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which had an outstanding principal amount of $32,710 as of February 9, 2021, and (ii) 25% of the net proceeds from the February 2021 Offering to redeem a portion of the Company’s Series E Convertible Preferred Stock. Pursuant to the Limited Consent, upon closing of the February 2021 Offering, the Company paid $13,556 of the 2020 Jackson Note and redeemed 4,518 shares of the Series E Convertible Preferred Stock.

Jackson Investment Group, LLC [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

8,334

Jackson Investment Group, LLC [Member] | Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Shares Issued, Price Per Share

$ 55.20

Jackson Investment Group, LLC [Member] | Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Shares Issued, Price Per Share

$ 21.60

Jackson Investment Group, LLC [Member] | Series E Convertible Preferred Stock [Member] | Exchange Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

6,172

Jackson Investment Group, LLC [Member] | Series E-1 Convertible Preferred Stock [Member] | Exchange Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

1,493

Jackson Investment Group, LLC [Member] | Series G Preferred Stock [Member] | Exchange Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred stock, description

Each share of Series G Preferred Stock is initially convertible into 100 shares of common stock at any time from and after, (i) with respect to the Series G Preferred Stock, the earlier of October 31, 2022 or the occurrence of a default and, (ii) with respect to the Series G-l Convertible Preferred Stock, October 31, 2020. A holder of Series G Preferred Stock is not required to pay any additional consideration in exchange for conversion of the Series G Preferred Stock into the Company’s common stock.

Jackson Investment Group, LLC [Member] | Series G Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Value, Conversion of Convertible Securities

6,172

Jackson Investment Group, LLC [Member] | Series G Convertible Preferred Stock [Member] | Exchange Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred stock, description

The Series G Preferred Stock carries monthly dividend rights of (a) cash dividends accruing (i) at an annual rate per share equal to 12% from the date of issuance (plus any accrued dividends with respect to the Series E Preferred Stock unpaid as of the date of the Exchange) and (ii) 17% after the occurrence of a default, and (b) a dividend payable in shares of Series G-1 Convertible Preferred Stock. The shares of Series G-1 Convertible Preferred Stock have all the same terms, preferences and characteristics as the Series G Preferred Stock (including, without limitation, the right to receive cash dividends), except Series G-1 Convertible Preferred Stock are mandatorily redeemable by the Company within thirty (30) days after written demand received from any holder at any time after the earlier of the occurrence of a Preferred Default or September 30, 2022, for a cash payment equal to the liquidation value plus any accrued and unpaid dividends thereon.

Jackson Investment Group, LLC [Member] | Series G-1 Convertible Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Value, Conversion of Convertible Securities

$ 1,561

H C Wainwright And Company L L C [Member] | Engagement Letter [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 33.031

$ 43.125

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

10,374

16,494

Percentage of common stock exercisable

7.50%

7.50%

Percentage of cash fee on gross proceeds

7.50%

Percentage of management fee on gross proceeds

1%

Non accountable expense allowance

$ 50,000

$ 85,000

Clearing expenses

$ 13,000

$ 13,000

Warrants and Rights Outstanding, Term

5 years

5 years

5 years

Percentage of warrants exercise per share

125%

125%

125%

Aggregate cash fee percentage

7.50%

Management fee percentage

1%

Wainwright [Member] | Underwriting Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 24.70

$ 26.25

$ 33.031

$ 43.125

$ 45

$ 45

$ 67.50

$ 8.20

$ 7.50

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

35,127

10,204

10,374

16,494

9,787

9,787

18,213

19,970

36,125

Class of warrant or right exercisable term

5 years

5 years

5 years

5 years

5 years

5 years

5 years

5 years

Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

1,326,887

124,655

Series F Convertible Preferred Stock [Member] | April 2021 Securities Purchase Agreement [Member] | Certain Institutional and Accredited Investors [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of Stock, Number of Shares Issued in Transaction

4,698

Warrant [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 18.50

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

468,355

Prefunded Warrant [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 19.75

Designated Shares [Member] | Series A Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Shares Authorized

1,663,008

Preferred Stock, Par or Stated Value Per Share

$ 0.00001

Public Offering [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

364,255

Shares Issued, Price Per Share

$ 54

Proceeds from Issuance of Common Stock

$ 18,100,000

Public Offering [Member] | Series E Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Preferred Stock, Redemption Terms

Following the redemption of the Series E Convertible Preferred Stock, the Company had 6,172 shares of Series E Convertible Preferred Stock outstanding with an aggregate stated value of $6,172.

Public Offering [Member] | Jackson Note [Member] | Series E Preferred Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Repurchased During Period, Shares

4,518

Preferred Stock, Redemption Terms

shares of the Series E Convertible Preferred Stock.

Preferred Stock, Participation Rights

Prior to the February 2021 Offering, the Company entered the Limited Consent with Jackson, whereby, among other things, Jackson agreed that we may use 75% of the proceeds from the February 2021 Offering to redeem a portion of the 2020 Jackson Note, which at the time had an outstanding principal amount of $32,710, and 25% of the net proceeds from the Offering to redeem a portion of our Series E Convertible Preferred Stock, notwithstanding certain provisions of the Series E Certificate of Designation that would have required us to use all the proceeds from the Offering to redeem the Series E Convertible Preferred Stock.

Public Offering [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

347,520

Public Offering [Member] | Pre-funded Warrants [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

16,735

Shares Issued, Price Per Share

$ 54

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.0001

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

16,735

Registered Direct Offering [Member]

Subsidiary, Sale of Stock [Line Items]

Proceeds from Issuance Initial Public Offering

$ 6,760,000

Registered Direct Offering [Member] | Institutional Investors [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

219,914

Shares Issued, Price Per Share

$ 34.50

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 38

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

109,957

Percentage of common stock exercisable

50%

Registered Direct Offering [Member] | Institutional Investors [Member] | First August 2021 Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

138,317

Shares Issued, Price Per Share

$ 26.425

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 25.80

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

69,159

Percentage of common stock exercisable

50%

Private Placement [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Management fee percentage

1%

Cash fee percentage

7.50%

Private Placement [Member] | Warrant [Member] | Securities Purchase Agreement [Member]

Subsidiary, Sale of Stock [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 24.688

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

35,127

Non-accountable expense

$ 35,000

Conversion of Series A [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

271

451

Conversion of Stock, Shares Converted

271

Conversion of Series A [Member] | Maximum [Member]

Subsidiary, Sale of Stock [Line Items]

Shares Issued, Price Per Share

Conversion of Series A [Member] | Minimum [Member]

Subsidiary, Sale of Stock [Line Items]

Shares Issued, Price Per Share

Underwritten Public Offering [Member] | Common Stock [Member]

Subsidiary, Sale of Stock [Line Items]

Stock Issued During Period, Shares, New Issues

242,500,000

Shares Issued, Price Per Share

$ 16.50

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) £ in Thousands, $ in Thousands

1 Months Ended

12 Months Ended

Jan. 08, 2021 shares

Jan. 02, 2021 USD ($)

Sep. 26, 2020 USD ($)

Jun. 29, 2020 USD ($)

Feb. 26, 2020 USD ($)

Jan. 01, 2020 USD ($)

Sep. 30, 2019 USD ($)

Jul. 02, 2018 USD ($)

May 29, 2015 shares

Jan. 03, 2014 USD ($)

Jan. 03, 2014 GBP (£)

Feb. 29, 2020 USD ($)

Jan. 01, 2022 USD ($)

Jan. 02, 2021 USD ($)

Aug. 27, 2020 USD ($)

Dec. 28, 2019 USD ($)

Sep. 11, 2019 USD ($)

Aug. 27, 2018 USD ($)

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Sought, Value

$ 6,000

Lessee, Operating Lease, Liability, to be Paid, Year One

$ 1,102

Lessee, Operating Lease, Liability, to be Paid, Year Two

1,134

Lessee, Operating Lease, Liability, to be Paid, Year Three

947

Lessee, Operating Lease, Liability, to be Paid, Year Four

839

Lessee, Operating Lease, Liability, to be Paid, Year Five

839

Lessee, Operating Lease, Liability, to be Paid, after Year Five

2,105

Key Resources, Inc [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Business Combination, Contingent Consideration, Liability

$ 4,054

4,054

$ 4,054

$ 3,939

Business combination earnout consideration interest payment

$ 10

The Flood Employement Agreement [Member] | Series A Preferred Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

2,703

1,039,380

The Flood Employement Agreement [Member] | Mr.Brendan Flood [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

$ 503

Employment agreement officer compensation bonus percentage

50%

50%

Percentage of gross profit appreciation participation

10%

10%

Gross profits in excess percentage

120%

120%

Performance based compensation gross profit threshold

$ 400

Percentage of gross profit participating Level

62.50%

62.50%

[custom:PercentageOfAnnualBaseSalary]

75%

The Flood Employement Agreement [Member] | Mr.Brendan Flood [Member] | GBP [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold | £

£ 192

The Barker Employment Agreement [Member] | Alicia Barker [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

$ 275

$ 250

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

75%

Entitle to receive severance pay period

12 months

The Anwar Employment Agreement [Member] | Mr. Anwar [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

$ 200

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

50%

Earnout Consideration Postpone Date on February 27, 2020 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Business Combination, Contingent Consideration, Liability

$ 2,027

$ 2,027

$ 2,027

Share Purchase Agreement [Member] | Key Resources, Inc [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Business combination earnout consideration interest payment

$ 40

Loss Contingency, Damages Sought, Value

$ 4,054

Lease Obligations [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Lessee, Operating Lease, Liability, to be Paid, Year One

1,102

Lessee, Operating Lease, Liability, to be Paid, Year Two

1,134

Lessee, Operating Lease, Liability, to be Paid, Year Three

947

Lessee, Operating Lease, Liability, to be Paid, Year Four

839

Lessee, Operating Lease, Liability, to be Paid, Year Five

839

Lessee, Operating Lease, Liability, to be Paid, after Year Five

2,105

Operating Lease, Expense

989

$ 1,659

New York Action [Member] | Pamela D. Whitaker [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Loss Contingency, Damages Sought, Value

$ 4,054

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Dec. 28, 2019
Segment Reporting Information [Line Items]
Total Revenue	$ 197,770	$ 204,527
Total Gross Profit	33,867	34,813
Selling, general and administrative expenses	(35,305)	(37,506)
Impairment of goodwill	(3,104)	(2,969)
Depreciation and amortization	(2,758)	(3,118)
Interest expense	(3,856)	(7,195)
Amortization of debt discount and deferred financing costs	(359)	(559)
Re-measurement gain (loss) on intercompany note	(260)	584
Gain from sale of business		124
PPP forgiveness gain	19,609
Other income	(33)	84
Loss Before Provision for Income Tax	7,801	(15,742)
Total Assets	73,690	86,884
Total Goodwill	23,828	27,045	$ 31,049
UNITED STATES
Segment Reporting Information [Line Items]
Total Revenue	135,398	137,447
Total Assets	49,652	53,593
Total Goodwill	12,082	12,082
UNITED KINGDOM
Segment Reporting Information [Line Items]
Total Revenue	62,372	67,080
Total Assets	24,038	33,291
Total Goodwill	11,746	14,963
Commercial Staffing & US [Member] | UNITED STATES
Segment Reporting Information [Line Items]
Total Revenue	118,879	113,970
Total Gross Profit	20,801	17,845
Professional Staffing U S [Member] | UNITED STATES
Segment Reporting Information [Line Items]
Total Revenue	16,519	23,477
Total Gross Profit	4,476	7,546
Professional Staffing U K [Member] | UNITED KINGDOM
Segment Reporting Information [Line Items]
Total Revenue	62,372	67,080
Total Gross Profit	$ 8,590	$ 9,422

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Related Party Transaction [Line Items]
Compensation Expense Recognized	$ 377	$ 637
Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 314	$ 225
Shares Issued	1,284	136
Value of Shares Issued	$ 28	$ 16
Compensation Expense Recognized	24	42
Dimitri Villard Corporate Governance And Nominating Committee Chairman [Member] | Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 88	$ 75
Shares Issued	271	34
Value of Shares Issued	$ 6	$ 4
Compensation Expense Recognized	6	12
Jeff Grout Compensation Committee Chairman [Member] | Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 88	$ 75
Shares Issued	271	34
Value of Shares Issued	$ 6	$ 4
Compensation Expense Recognized	6	12
Nick Florio Audit Committee Chairman [Member] | Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 88	$ 75
Shares Issued	271	34
Value of Shares Issued	$ 6	$ 4
Compensation Expense Recognized	6	12
Vincent Cebula [Member] | Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 50
Shares Issued	200
Value of Shares Issued	$ 4
Compensation Expense Recognized
Alicia Barker [Member] | Board and Committee [Member]
Related Party Transaction [Line Items]
Cash Compensation
Shares Issued	271	34
Value of Shares Issued	$ 6	$ 4
Compensation Expense Recognized	$ 6	$ 6

SCHEDULE OF CASH FLOW, SUPPLEME

SCHEDULE OF CASH FLOW, SUPPLEMENTAL DISCLOSURES (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Supplemental Cash Flow Elements [Abstract]
Interest	$ 4,206	$ 8,596
Income taxes	415	278
Deferred purchase price of UK factoring facility	7,194	8,036
Shares issued in connection with Jackson term loan		324
Increase in lease liabilities from obtaining right-of-use assets – ASC 842 adoption	3,527	450
Warrants adjustments in connection with Jackson term loan		126
Deemed dividend	1,798	4,690
Conversion of Series E Preferred Stock – Related Party	6,172
Conversion of Series E-1 Preferred Stock – Related Party	1,493
Conversion of Series G Preferred Stock – Related Party to debt	6,172
Conversion of Series G-1 Preferred Stock – Related Party to debt	$ 1,561

SCHEDULE OF COMPONENTS OF (LOSS

SCHEDULE OF COMPONENTS OF (LOSS) INCOME BEFORE PROVISION FOR INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Income Tax Disclosure [Abstract]
Domestic	$ 14,413	$ (13,491)
Foreign	(6,612)	(2,251)
Income (Loss) before provision for income taxes	$ 7,801	$ (15,742)

SCHEDULE OF COMPONENTS OF PROVI

SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Income Tax Disclosure [Abstract]
Federal
State	84	190
Foreign
Total current tax expense	84	190
Federal	14	(76)
State	66	27
Foreign	(521)	(241)
Total deferred tax expense	(441)	(290)
Total tax benefit	$ 357	$ 100

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Income Tax Disclosure [Abstract]
Expense at Federal Statutory Rate	$ 1,638	$ (3,306)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
State taxes, net	$ (642)	$ (1,666)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent	(8.23%)	10.59%
Foreign operations	$ 132	$ 45
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	1.70%	(0.29%)
Permanent differences	$ 598	$ 87
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	7.67%	0.55%
PPP Loan	$ (4,118)
[custom:EffectiveIncomeTaxRateReconciliationPPPLoans]	52.79%
True-up adjustments	$ 1,332	$ (589)
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent	17.07%	3.74%
Change in valuation allowance	$ 559	$ 5,139
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	7.17%	(32.64%)
Other	$ 144	$ 190
Effective Income Tax Rate Reconciliation, Deduction, Other, Percent	1.83%	(1.21%)
Total tax (benefit) expense	$ (357)	$ (100)
Effective Income Tax Rate Reconciliation, Percent	(4.58%)	0.64%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (LIABILITIES) (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 8,220	$ 7,276
Tax credit, deduction and capital loss carryforward	2,417	2,880
Share-based compensation	478	749
Debt issuance costs	18	1
Accrued expenses and other liabilities	1,256	1,741
Interest limitation and carryforward	7,534	6,194
Operating lease liabilities	1,478	628
Total deferred tax assets	21,401	19,469
Less: valuation allowance	(17,646)	(17,087)
Deferred tax assets, net of valuation allowance	3,755	2,382
Deprecation	1,472	1,521
Basis differences in acquired intangibles	1,618	1,430
Operating lease - Right-of-use assets	1,415	621
Total deferred tax liabilities	4,505	3,572
Deferred tax liability	$ (750)	$ (1,190)

SCHEDULE OF UNRECOGNIZED TAX BE

SCHEDULE OF UNRECOGNIZED TAX BENEFITS (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021
Income Tax Disclosure [Abstract]
Beginning balance	$ 656	$ 674
Additions for tax positions of prior years
Reductions for tax positions of prior years	41	(18)
Loss before provision for income taxes	$ 697	$ 656

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2022	Jan. 02, 2021	Jan. 02, 2020	Dec. 28, 2019
Operating Loss Carryforwards [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred Tax Assets, Capital Loss Carryforwards	$ 7,531	$ 9,467
Deferred tax assets, capital loss carryforwards expiration beginning year	2023
Deferred Tax Assets, Tax Credit Carryforwards, General Business	$ 76	$ 76
Tax Credit Carryforward, Limitations on Use		As a result of the CARES Act the limitation has been increased to 50% for tax years 2019 and 2020.
Tax cuts and jobs act of 2017 disallowed interest, limitation	24,232
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 559
Unrecognized Tax Benefits	697	656	$ 697	$ 674
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		$ 18,720		$ 16,915
Operating loss carryforwards expiration beginning year		2029
Operating loss carryforward decrease		$ 7,220
Domestic Tax Authority [Member] | Expire in 2032 [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		380
Domestic Tax Authority [Member] | Limitation on Taxable Income [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		4,275
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 60,793	62,174
Operating loss carryforwards expiration beginning year	2022
Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 5,035	$ 2,990

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jun. 23, 2022	May 18, 2022	May 03, 2022	Apr. 18, 2022	Jan. 01, 2022	Jan. 02, 2021
Subsequent Event [Line Items]
Preferred Stock, Par or Stated Value Per Share					$ 0.00001	$ 0.00001
Subsequent Event [Member]
Subsequent Event [Line Items]
Stockholders' Equity, Reverse Stock Split	the Company filed a Certificate of Amendment of Amended and Restated Certificate of Incorporation (the “Certificate of Amendment”) with the Secretary of State of Delaware to effect a 1-for-10 reverse stock split of the shares of the Company’s common stock, par value $0.00001 per share, either issued and outstanding or held by the Company as treasury stock, effective as of 4:05 p.m. (Delaware time) on June 23, 2022 (the “Reverse Stock Split”). The Company held a special meeting of stockholders on June 23, 2022 (the “Special Meeting”), at which meeting the Company’s stockholders, approved the amendment to the Company’s Amended and Restated Certificate of Incorporation (the “Certificate of Incorporation”) to effect a reverse stock split of the Company’s common stock at a ratio in the range of 1-for-2 to 1-for-20, with such ratio to be determined by the Company’s board of directors (the “Board”) and included in a public announcement. Following the Special Meeting, the Board determined to effect the Reverse Stock Split at a ratio of 1-for-10 and approved the corresponding final form of the Certificate of Amendment.
Subsequent Event [Member] | Stock Purchase Agreement [Member]
Subsequent Event [Line Items]
Payments to Acquire Receivables				$ 14
Preferred Stock, Voting Rights			On May 3, 2022, the Board declared a dividend of one one-thousandth (1/1,000th) of a share of Series J Preferred Stock for each outstanding share of Common Stock to stockholders of record of Common Stock as of 5:00 p.m. Eastern Time on May 13, 2022. The holders of Series J Preferred Stock have 1,000,000 votes per whole share of Series J Preferred Stock (i.e., 1,000 votes per one one-thousandth of a share of Series J Preferred Stock) and are entitled to vote with the Common Stock, together as a single class, on the Reverse Stock Split Proposal and Adjournment Proposal, but are not otherwise entitled to vote on the other proposals, if any, to be presented at the Special Meeting. All shares of Series J Preferred Stock that are not present in person or by proxy at any meeting of stockholders held to vote on the Reverse Stock Split and the Adjournment Proposal as of immediately prior to the opening of the polls at such meeting (the “Initial Redemption Time”) will automatically be redeemed in whole, but not in part, by the Company at the Initial Redemption Time without further action on the part of the Company or the holder of shares of Series J Preferred Stock (the “Initial Redemption”). Notwithstanding the foregoing, each share of Series J Preferred Stock redeemed pursuant to the Initial Redemption will have no voting power with respect to the Reverse Stock Split, the Adjournment Proposal or any other matter. When a holder of Common Stock submits a vote on the Reverse Stock Split Proposal and the Adjournment Proposal, the corresponding number of shares of Series J Preferred Stock (or fraction thereof) held by such holder will be automatically cast in the same manner as the vote of the share of Common Stock (or fraction thereof) in respect of which such share of Series J Preferred Stock (or fraction thereof) was issued as a dividend is cast on the Reverse Stock Split, the Adjournment Proposal or such other matter, as applicable, and the proxy or ballot with respect to shares of Common Stock held by any holder on whose behalf such proxy or ballot is submitted will be deemed to include all shares of Series J Preferred Stock (or fraction thereof) held by such holder. Holders of Series J Preferred Stock will not receive a separate ballot or proxy to cast votes with respect to the Series J Preferred Stock on the Reverse Stock Split, the Adjournment Proposal or any other matter brought before the Special Meeting. For example, if a stockholder holds 10 shares of Common Stock (entitled to one vote per share) and votes in favor of the Reverse Stock Split Proposal, then 10,010 votes will be recorded in favor of the Reverse Stock Split Proposal, because the stockholder’s shares of Series J Preferred Stock will automatically be voted in favor of the Reverse Stock Split Proposal alongside such stockholder’s shares of Common Stock.
Subsequent Event [Member] | Stock Purchase Agreement [Member] | Series H Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities				9,000,000
Payments to Acquire Businesses, Gross		$ 9,000
Preferred Stock, Par or Stated Value Per Share		$ 0.00001
Business combination consideration transferred		$ 5,000