Staffing 360 Solutions (STAF) 10-Q 11 Aug 20 2020 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 27, 2020	Aug. 11, 2020
Cover [Abstract]
Entity Registrant Name	STAFFING 360 SOLUTIONS, INC.
Entity Central Index Key	0001499717
Current Fiscal Year End Date	--12-26
Entity Filer Category	Non-accelerated Filer
Trading Symbol	STAF
Entity Small Business	true
Entity Emerging Growth Company	false
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 27, 2020
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Common Stock, Shares Outstanding		9,322,563
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-37575
Entity Tax Identification Number	68-0680859
Entity Address, Address Line One	641 Lexington Avenue
Entity Address, Address Line Two	Suite 2701
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	507-5710
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common stock
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Current Assets:
Cash	$ 13,831	$ 1,196
Accounts receivable, net	22,640	26,604
Prepaid expenses and other current assets	1,486	842
Total Current Assets	37,957	28,642
Property and equipment, net	1,399	1,528
Intangible assets, net	17,896	19,511
Goodwill	27,500	31,049
Right of use asset - leases	4,173	4,888
Other assets	2,892	3,223
Total Assets	91,817	88,841
Current Liabilities:
Accounts payable and accrued expenses	14,311	16,577
Accounts receivable financing	14,941	19,374
Current debt - related party	35,599	37,780
Current portion of debt	912	676
Payable - related party	6,453	3,884
PPP Loans	6,465
Lease liabilities, current	1,620	1,797
Other current liabilities	4,056	3,907
Total Current Liabilities	84,357	83,995
PPP Loans, non current	12,930
Term loan	1,139	360
Lease liabilities, non current	2,601	3,183
Other long-term liabilities	2,728	1,670
Total Liabilities	103,755	89,208
Commitments and contingencies
Series E-1 Preferred Stock, 6,500 designated, $0.00001 par value, 1053 and 729 shares issued and outstanding as of June 27, 2020 and December 28, 2019, respectively	0	0
Staffing 360 Solutions, Inc. Equity:
Common stock, $0.00001 par value, 40,000,000 shares authorized as of June 27, 2020 and December 28, 2019; 9,322,563 and 8,785,748 shares issued and outstanding, as of June 27, 2020 and December 28, 2019, respectively	1	1
Additional paid in capital	74,890	76,214
Accumulated other comprehensive income (loss)	455	(58)
Accumulated deficit	(87,297)	(76,537)
Total Stockholders' Deficit	(11,938)	(367)
Total Liabilities and Stockholders' Deficit	91,817	88,841
Series A Preferred Stock - Related Party [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value
Series E Preferred Stock [Member]
Staffing 360 Solutions, Inc. Equity:
Preferred stock value	$ 13	$ 13

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 27, 2020	Dec. 28, 2019
Series E-1 Preferred Stock, Shares Designated	6,500	6,500
Series E-1 Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Series E-1 Preferred Stock, Shares Issued	1,053	729
Series E-1 Preferred Stock, Shares Outstanding	1,053	729
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	40,000,000	40,000,000
Common Stock, Shares, Issued	9,322,563	8,785,748
Common Stock, Shares, Outstanding	9,322,563	8,785,748
Series A Preferred Stock - Related Party [Member]
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Issued	1,039,380	1,663,008
Preferred Stock, Shares Outstanding	1,039,380	1,663,008
Series E Preferred Stock [Member]
Preferred Stock, Par Value Per Share (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Issued	13,000	13,000
Preferred Stock, Shares Outstanding	13,000	13,000
Preferred Stock, Shares Designated	13,000	13,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Revenue	$ 43,361	$ 73,495	$ 102,053	$ 147,324
Cost of Revenue, excluding depreciation and amortization stated below	35,807	61,403	83,851	123,114
Gross Profit	7,554	12,092	18,202	24,210
Operating Expenses:
Selling, general and administrative expenses	8,257	10,700	19,218	21,191
Impairment of goodwill	0	0	2,969	0
Depreciation and amortization	759	877	1,544	1,754
Total Operating Expenses	9,016	11,577	23,731	22,945
(Loss) Income From Operations	(1,462)	515	(5,529)	1,265
Other (Expenses) Income:
Interest expense and amortization of debt discount and deferred financing costs	(2,114)	(1,911)	(4,531)	(3,918)
Re-measurement loss on intercompany note	(115)	(368)	(790)	(17)
Gain on settlement of deferred consideration	0	0	0	847
Other (loss) income, net	(25)	(29)	(39)	257
Total Other Expenses, net	(2,254)	(2,308)	(5,360)	(2,831)
Loss Before Provision for Income Tax	(3,716)	(1,793)	(10,889)	(1,566)
(Provision for) Benefit from income taxes	(47)	322	129	324
Net Loss	(3,763)	(1,471)	(10,760)	(1,242)
Net Loss Attributable to Common Stock Holders	$ (5,147)	$ (2,093)	$ (12,747)	$ (2,486)
Basic and Diluted Loss per Share:
Net Loss Attributable to Common Stock Holders	$ (0.59)	$ (0.25)	$ (1.47)	$ (0.33)
Weighted Average Shares Outstanding – Basic and Diluted	8,689,265	8,337,066	8,662,213	7,625,834
Series A Preferred Stock - Related Party [Member]
Other (Expenses) Income:
Dividends - related party	$ 31	$ 50	$ 62	$ 100
Series E Preferred Stock - Related Party [Member]
Other (Expenses) Income:
Dividends - related party	1,168	390	1,558	780
Series E-1 Preferred Stock - Related Party [Member]
Other (Expenses) Income:
Dividends - related party	$ 185	$ 182	$ 367	$ 364

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net Loss	$ (3,763)	$ (1,471)	$ (10,760)	$ (1,242)
Other Comprehensive Loss
Foreign exchange translation adjustment	55	620	513	2
Comprehensive Loss Attributable to the Company	$ (3,708)	$ (851)	$ (10,247)	$ (1,240)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Jackson Investment Group, LLC [Member]	Employees, Directors and Consultants [Member]	Series E-1 Preferred Stock [Member]	Series A Preferred Stock - Related Party [Member]	Series E Preferred Stock [Member]	Preferred Stock [Member]Series E-1 Preferred Stock [Member]	Preferred Stock [Member]Series A Preferred Stock - Related Party [Member]	Preferred Stock [Member]Series E Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member]Jackson Investment Group, LLC [Member]	Common Stock [Member]Employees, Directors and Consultants [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]Jackson Investment Group, LLC [Member]	Additional Paid-in Capital [Member]Employees, Directors and Consultants [Member]	Additional Paid-in Capital [Member]Series E-1 Preferred Stock [Member]	Additional Paid-in Capital [Member]Series A Preferred Stock - Related Party [Member]	Additional Paid-in Capital [Member]Series E Preferred Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]
Balance at Dec. 29, 2018	$ 4,195								$ 13				$ 73,772						$ 2,053	$ (71,643)
Balance (in shares) at Dec. 29, 2018							81
Balance (in shares) at Dec. 29, 2018								1,663,008	13,000	5,326,068
Shares issued for services			$ 423												$ 423
Shares issued for services, shares												17,200
Sale of common stock, net	$ 3,925									$ 1			3,924
Sale of common stock, net, shares	2,919,880									2,902,680
Share issuance	$ 4,942
Dividends - Preferred Stock - Related Party				$ (364)	$ (100)	$ (780)										$ (364)	$ (100)	$ (780)
Dividends - Preferred Stock - Related Party (in shares)							324
Dividends - Common stockholders	(164)												(164)
Foreign currency translation gain	2																		2
Net income (loss)	(1,242)																			(1,242)
Balance at Jun. 29, 2019	5,895							$ 1,663,008	$ 13	$ 1			76,711						2,055	(72,885)
Balance (in shares) at Jun. 29, 2019							405
Balance (in shares) at Jun. 29, 2019								1,663,008	13,000	8,245,948
Balance at Mar. 30, 2019	7,266							$ 1,663,008	$ 13				77,232						1,435	(71,414)
Balance (in shares) at Mar. 30, 2019							243
Balance (in shares) at Mar. 30, 2019									13,000	8,234,348
Shares issued for services			224												224
Shares issued for services, shares												11,600
Sale of common stock, net	(39)									$ 1			(40)
Dividends - Preferred Stock - Related Party				$ (182)	$ (50)	$ (390)										(182)	(50)	(390)
Dividends - Preferred Stock - Related Party (in shares)							162
Dividends - Common stockholders	(83)												(83)
Foreign currency translation gain	620																		620
Net income (loss)	(1,471)																			(1,471)
Balance at Jun. 29, 2019	5,895							$ 1,663,008	$ 13	$ 1			76,711						2,055	(72,885)
Balance (in shares) at Jun. 29, 2019							405
Balance (in shares) at Jun. 29, 2019								1,663,008	13,000	8,245,948
Balance at Dec. 28, 2019	$ (367)								$ 13	$ 1			76,214						(58)	(76,537)
Balance (in shares) at Dec. 28, 2019	729						729
Balance at Dec. 28, 2019	$ 0
Balance (in shares) at Dec. 28, 2019								1,663,008	13,000	8,785,748
Shares issued for services			339												339
Shares issued for services, shares												20,600
Sale of common stock, net, shares	536,815				16,215						500,000
Share issuance	$ 347	$ 324												$ 324
Conversion of Series A to common shares				634,337		7,303,371		(623,628)		16,215
Dividends - Preferred Stock - Related Party				$ (367)	$ (62)	$ (1,558)										(367)	(62)	(1,558)
Dividends - Preferred Stock - Related Party (in shares)							324
Foreign currency translation gain	513																		513
Net income (loss)	(10,760)																			(10,760)
Balance at Jun. 27, 2020	$ (11,938)								$ 13	$ 1			74,890						455	(87,297)
Balance (in shares) at Jun. 27, 2020	1,053						1,053
Balance at Jun. 27, 2020	$ 0
Balance (in shares) at Jun. 27, 2020								1,039,380	13,000	9,322,563
Balance at Mar. 28, 2020	(7,092)								$ 13	$ 1			76,028						400	(83,534)
Balance (in shares) at Mar. 28, 2020							891
Balance (in shares) at Mar. 28, 2020								1,039,380	13,000	9,107,563
Shares issued for services			$ 166												$ 166
Shares issued for services, shares												15,000
Sale of common stock, net, shares											200,000
Share issuance		$ 80												$ 80
Dividends - Preferred Stock - Related Party				$ (185)	$ (31)	$ (1,168)										$ (185)	$ (31)	$ (1,168)
Dividends - Preferred Stock - Related Party (in shares)							162
Foreign currency translation gain	55																		55
Net income (loss)	(3,763)																			(3,763)
Balance at Jun. 27, 2020	$ (11,938)								$ 13	$ 1			$ 74,890						$ 455	$ (87,297)
Balance (in shares) at Jun. 27, 2020	1,053						1,053
Balance at Jun. 27, 2020	$ 0
Balance (in shares) at Jun. 27, 2020								1,039,380	13,000	9,322,563

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 27, 2020	Mar. 28, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Sep. 28, 2019	Dec. 28, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss				$ (10,760)	$ (1,242)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization				1,544	1,754
Amortization of debt discount and deferred financing costs				357	315
Stock based compensation				339	423
Impairment of goodwill	$ 0	$ 2,969	$ 0	2,969	0	$ 0	$ 0
Gain on settlement of deferred consideration	0		0	0	(847)
Re-measurement loss on intercompany note	115		368	790	17
Changes in operating assets and liabilities:
Accounts receivable				(1,516)	(6,523)
Prepaid expenses and other current assets				(672)	(365)
Other assets				1,277	(454)
Accounts payable and accrued expenses				812	2,520
Interest payable - related party				(1,129)	(99)
Other current liabilities				151	(58)
Other long-term liabilities and other				497	274
NET CASH USED IN OPERATING ACTIVITIES				(5,341)	(4,285)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment				(178)	(344)
Collection of UK factoring facility deferred purchase price				5,098	7,398
NET CASH PROVIDED BY INVESTING ACTIVITIES				4,920	7,054
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of term loan				(164)	(348)
Proceeds from term loan				1,234
Repayment of term loan - related party				(2,538)
Proceeds from PPP loans				19,395
Repayments on accounts receivable financing, net				(4,322)	(4,691)
Dividends paid to related parties				(552)	(685)
Dividends paid on common stock					(164)
Proceeds from sale of common stock					4,914
Payments made for earn-outs					(2,573)
Third party financing costs					(990)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES				13,053	(4,537)
NET INCREASE (DECREASE) IN CASH				12,632	(1,768)
Effect of exchange rates on cash				3	(2)
Cash - Beginning of period		$ 1,196		1,196	3,181	$ 3,181	3,181
Cash - End of period	$ 13,831		$ 1,411	$ 13,831	$ 1,411		$ 1,196

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 27, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
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 changed its state of domicile to 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	6 Months Ended
	Jun. 27, 2020
Accounting Policies [Abstract]
Summary of significant accounting policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation These condensed 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. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. These unaudited condensed 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. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended December 28, 2019 which are included in the Company’s December 28, 2019 Form 10-K (“Fiscal 2019”), filed with the United States Securities and Exchange Commission on May 11, 2020. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the period ended June 27, 2020 are not necessarily indicative of results for the entire year ending December 26, 2020. This report is for the period March 29, 2020 to June 27, 2020 (“Q2 2020”), December 29, 2019 to June 27, 2020 (“Q2 2020 YTD”), March 30, 2019 to June 29, 2019 (“Q2 2019”) and December 30, 2018 to June 29, 2019 (“Q2 2019 YTD”). 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 quarter ended June 27, 2020, the Company has an accumulated deficit of $87,297 and a working capital deficit of $46,400. At June 27, 2020, we had total debt of $57,186 and $13,831 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 The financial statements included in this quarterly 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. Our note issued to Jackson Investment Group LLC (“Jackson”) exceeds our current cash balance and matures in September of 2020. Further, the note includes certain financial customary covenants and the Company has had instances, including as of the period ended June 27, 2020, of non-compliance. Management has historically been able to obtain from Jackson waivers of any non-compliance, including as of June 27, 2020, 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. Due to substantial doubt about the Company’s ability to continue as a going concern as expressed in our Form 10-K filed with the United States Securities and Exchange Going concern The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. The Company’s debt obligations and certain unsecured payments associated with historical acquisitions are due in the next 12 months, and the Company’s debt obligations with Jackson and MidCap may become due on demand due to certain covenant violations discussed above, which are in excess of cash and cash equivalents on hand. 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 Novel Coronavirus Disease 2019 (“COVID-19”), is impacting worldwide economic activity, and activity in the United States and the United Kingdom where the Company’s operations are b ased. The nature of work of the contractors the Company supports mostly are on the site of the Company’s clients. As a result, the Company is subject to the plans and approaches of the Company’s 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 the Company’s clients have decided to or are required to close their facilities or not permit remote work when they decide to close facilities, the Company 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 the Company has seen declines of approximately 26% in revenues during the second quarter of 2020 as compared with the first quarter of 2020. These factors 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 full impact of the COVID-19 pandemic continues to evolve as of the date of this quarterly 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. Developments such as social distancing and shelter-in-place directives have impacted the Company’s ability to generate revenues. Given the daily evolution of the COVID-19 pandemic, including new information which may emerge concerning the severity of COVID-19 and the global responses to curb its spread and to treat its impact, the Company is not able to estimate the duration of the effects of the COVID-19 pandemic on its results of operations, financial condition, or liquidity for fiscal year 2020, however the Company continues to take action to reduce the negative effects of the COVID-19 pandemic on its operations through various cost cutting initiatives including reductions to support personnel, temporary salary reductions, and elimination of other non-essential spend. Should the impact from the pandemic go on for an extended period of time, management has developed further plans to partially mitigate the impact of the pandemic. On March 27, 2020, President Trump 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 Staffing”), 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 U.S. Small Business Administration (“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 Staffing (collectively, the “May 12 Note Borrowers”) intends to use 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 may apply 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 intend to use the entire proceeds under the May 12 Note for such qualifying expenses. Subject to any forgiveness under the PPP, the May 12 Note matures two years following the date of issuance of the May 12 Note and includes a period for the first six months during which time required payments of interest and principal are deferred. Beginning on the seventh month following the date of the May 12 Note, the May 12 Note Borrowers are required to make 18 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 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”) intends to use 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 intend to use the entire proceeds under the May 20 Notes for such qualifying expenses. Subject to any forgiveness under the PPP, each of the May 20 Notes mature two years following the date of issuance of the May 20 Notes and include a period for the first six months during which time required payments of interest and principal are deferred. Beginning on the seventh month following the date of each of the May 20 Notes, the May 20 Note Borrowers are required to make 18 monthly payments of principal and interest. Based upon these payment terms the Company has recognized $6,465 of the PPP loan as a short-term obligation and $12,930 as long term. 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. All or a portion of the PPP Loan may be forgiven by the SBA upon application by the Company beginning 60 days but not later than 120 days after loan approval and upon documentation of expenditures in accordance with the SBA requirements. Under the CARES Act, loan forgiveness is available for the sum of documented payroll costs, covered rent payments, covered mortgage interest and covered utilities during the eight-week period beginning on the date of loan approval. For purposes of the CARES Act, payroll costs exclude compensation of an individual employee in excess of $100, prorated annually. Not more than 40% of the forgiven amount may be for non-payroll costs. Forgiveness is reduced if full-time headcount declines, or if salaries and wages for employees with salaries of $100 or less annually are reduced by more than 25%. The ultimate forgiveness of the PPP loan is also predicated upon regulatory authorities concurring with management’s good faith assessment that the current economic uncertainty made the loan request necessary to support ongoing operations. If, despite the Company’s good-faith belief that given the circumstances the Company satisfied all eligibility requirements for the PPP Loan, the Company is later determined to have violated any applicable laws or regulations or it is otherwise determined that the Company was ineligible to receive the PPP Loan, the Company may be required to repay the PPP Loan in its entirety and/or be subject to additional penalties. In the event the PPP Loan, or any portion thereof, is forgiven pursuant to the PPP, the amount forgiven is applied to outstanding principal. Effective March 27, 2020, the Company is deferring Federal Insurance Contributions Act taxes under the CARES Act section 2302. Payment of these tax deferrals are delayed to December 31, 2021 and December 31, 2022. 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. 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. The Company performed its annual goodwill impairment testing as of September 29, 2019 and no impairment was recognized. In Q1 2020, the Company determined that the COVID-19 outbreak is a triggering event since this could potentially impact industry and market conditions, have negative effect on earnings and cash flows, and overall financial performance. 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 units approximating, or even temporarily exceeding market capitalization, however, the fair value of our reporting units are driven solely by the market price of our stock. As described above, fair value of our reporting units are 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. The Company recognized an impairment with respect to its FirstPro Inc. (“FirstPro”) reporting unit of $2,969 during the quarter ended March 28, 2020. The impairment resulted from a continued decline in that reporting unit’s revenue which has lower margin than other reporting units and 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 Q2 2020, no additional triggering events and impairment was recognized. A reduction in the projected long-term operating performance of these reporting units, market declines, changes in discount rates or other conditions could result in an impairment in the future. Goodwill for this reporting unit Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenues from Contracts with Customers”, 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 and services offered vary by client. 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 time based basis. The contracts stipulate weekly or monthly billing and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the time 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 may stipulate 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. Revenues in Q2 2020 QTD was comprised of $41,978 of Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our condensed consolidated statement of financial position, results of operations or cash flows. Income Taxes The Company's provision for income taxes is based upon an estimated annual tax rate for the year applied to federal, state and foreign income. On a quarterly basis, the annual effective tax rate is adjusted, as appropriate, based upon changed facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. The Company’s effective tax rate may change from period to period based on recurring and non-recurring factors including the geographical mix of earnings, enacted tax legislation, state and local income taxes, and tax audit settlements. The effective income tax rate was (1.26)%, 20.50%, 1.15% and 20.65% for the period ending Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively. Foreign Currency The Company recorded a non-cash foreign currency remeasurement loss of $115, $368, $790 and $17 in Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively, associated with its U.S dollar denominated intercompany note. Recent Accounting Pronouncements 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.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE	6 Months Ended
	Jun. 27, 2020
Earnings Per Share [Abstract]
Loss Per Common Share	NOTE 3 – LOSS PER COMMON SHARE The Company utilizes the guidance per ASC 260, “Earnings per Share.” Basic earnings per share are calculated by dividing income/loss available to stockholders by the weighted average number of common stock shares outstanding during each period. Our Series A, Series E and Series E-1 Preferred Stockholders (related parties) receive certain dividends or dividend equivalents that are considered participating securities and our loss per share is computed using the two-class method. For Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, pursuant to the two-class method, as a result of the net loss attributable to common stock holders, losses were not allocated to the participating securities. Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes, unvested equity awards and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of June 27, 2020 and June 29, 2019 have not been included in the diluted earnings per share computations, as their inclusion would be anti dilutive due to the Company’s net loss as of June 27, 2020 and June 29, 2019: June 27, June 29, 2020 2019 Convertible preferred shares 7,964,732 7,590,585 Warrants 925,935 925,935 Restricted shares - unvested 412,815 512,010 Long term incentive plan (2019 LTIP) 355,000 375,000 Options 76,500 79,560 Total 9,734,982 9,483,090

ACCOUNTS RECEIVABLE BASED FINAN

ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES	6 Months Ended
	Jun. 27, 2020
Accounts Receivable Based Financing Activities [Abstract]
Accounts Receivable Based Financing Facilities	NOTE 4 – ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES HSBC Invoice Finance (UK) Ltd – Facility On February 8, 2018, CBS Butler Holdings Limited (“CBS Butler”), Staffing 360 Solutions Limited On June 28, 2018, Clement May Limited (“CML”), the Company’s new subsidiary entered into an agreement with a minimum term of 12 months for purchase of debt (“APD”) with HSBC, joining CBS Butler, Staffing 360 Solutions Limited and The JM Group (collectively, with CML, the “Borrowers”) as “Connected Clients” as defined in the APD. The 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. 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 Midcap Funding Trust On August 2, 2019, the Company amended the facility with Midcap to allow for additional borrowing against the unbilled receivables by $1,000 to a cap of $2,300 and extended the maturity of the facility to August 8, 2020. The Company recently received an extension on the MidCap Facility extending the maturity date to September 7, 2020. While the Company is currently exploring strategic initiatives, if maturity of the Midcap Facility cannot be extended beyond September 2020, this can impact our business. As of June 27, 2020 and December 28, 2019 approximately $13,007 and $17,298 are outstanding under this facility, respectively. Due to substantial doubt about the Company’s ability to continue as a going concern as expressed in our Form 10-K filed with the United States Securities and Exchange Commission on May 11, 2020

GOODWILL

GOODWILL	6 Months Ended
	Jun. 27, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 5 – GOODWILL The following table provides a roll forward of goodwill: June 27, 2020 December 28, 2019 Beginning balance, net $ 31,049 $ 32,061 Accumulated impairment losses (2,969 ) - Currency translation (580 ) (1,012 ) Ending balance, net $ 27,500 $ 31,049 The Company recognized an impairment with respect to its FirstPro reporting unit of $2,969 during the quarter ended March 28, 2020. The impairment resulted from a continued decline in that reporting unit’s revenue which has lower margin than other reporting units and 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. No other reporting units were impaired in the quarter ended March 28, 2020, however, in the case of one reporting unit, the fair value exceeded the carrying value by approximately 13%. Goodwill for this reporting unit

DEBT

DEBT	6 Months Ended
	Jun. 27, 2020
Debt Disclosure [Abstract]
Debt	NOTE 6 – DEBT June 27, 2020 December 28, 2019 Jackson Investment Group - related party $ 35,740 $ 38,278 PPP Loans 19,395 - HSBC Term Loan 2,051 1,035 Total Debt, Gross 57,186 39,313 Less: Debt Discount and Deferred Financing Costs (141 ) (497 ) Total Debt, Net 57,045 38,816 Less: Non Current Portion (14,069 ) (360 ) Total Current Debt, Net $ 42,976 $ 38,456 Debt Exchange Agreement On August 29, 2019, the Company entered into a Fourth Omnibus Amendment and Reaffirmation Agreement with Jackson, as lender, which, among other things, amends the Amended and Restated Note Purchase Agreement, dated as of September 15, 2017. Pursuant to this agreement, the Company agreed to issue and sell to Jackson a 18% Senior Secured Note due December 31, 2019 in the aggregate principal amount of $2,538. All accrued and unpaid interest on the outstanding principal balance of this term note will be due and payable monthly on the first day of each month, beginning on October 1, 2019. Pursuant to the terms of this term note, if this term note is not repaid by December 31, 2019, the Company will be required to issue 100,000 shares of its common stock to Jackson on a monthly basis until this term note is fully repaid, subject to certain exceptions to comply with Nasdaq listing standards. The Company has booked additional expense of $80 and $324 related to the issuances of 200,000 and 500,000 shares of common stock to Jackson for the period Q2 2020 and Q2 2020 YTD, respectively. The Company paid the $2,538 loan in full on May 28, 2020. The term note includes certain financial customary covenants, including a leverage ratio covenant. As of June 27, 2020, the Company was not in compliance with all covenants. On August 10, 2020, the Company received a waiver from Jackson curing the non-compliance as of June 27, 2020 the past due interest payments that were due on January 1, 2020 and April 1, 2020. The Company’s debt obligation with Jackson is due on September 15, 2020. HSBC Loan On April 20, 2020, the terms of the loan with HSBC was amended whereby no capital repayments will be made between April 2020 to September 2020, and only interest payments will be made during this time. On May 15, 2020, the Company entered into a 3 year term loan with HSBC in the UK for £1,000.

LEASES

LEASES	6 Months Ended
	Jun. 27, 2020
Leases [Abstract]
Leases	NOTE 7 – LEASES On December 30, 2018, the Company adopted ASC 842 using the modified retrospective transition approach allowed under ASU 2018-11 which releases companies from presenting comparative periods and related disclosures under ASC 842 and requires a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company has elected to apply the short-term lease exception to all leases of one year or less. As of June 27, 2020, as a result of the adoption of ASC 842, we have recorded a right of use (“ROU”) lease asset of approximately $4,173 with a corresponding lease liability of approximately $4,221 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. Quantitative information regarding the Company’s leases for the period ended June 27, 2020 is as follows: Lease Cost Classification Q2 2020 YTD Operating lease cost SG&A Expenses 890 Other information Weighted average remaining lease term (years) 3.6 Weighted average discount rate 6.4 % Future Lease Payments 2020 $ 898 2021 1,446 2022 594 2023 329 2024 321 Thereafter 1,143 $ 4,731 Less: Imputed Interest 510 4,221 Leases - Current 1,620 Leases - Non Current 2,601 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.

EQUITY

EQUITY	6 Months Ended
	Jun. 27, 2020
Stockholders Equity Note [Abstract]
Equity	NOTE 8 – EQUITY Common Stock The Company issued the following shares of common stock during the six-month period ended June 27, 2020: Shares issued to/for: Number of Common Shares Issued Fair Value of Shares Issued Fair Value at Issuance (minimum and maximum per share) Jackson Investment Group 500,000 $ 324 $ 0.36 $ 0.92 Preferred Series A Conversion 16,215 - - - Consultant 15,000 18 1.22 1.22 Board and Committee members 5,600 5 0.85 0.85 536,815 $ 347 The Company issued the following shares of common stock during the six month period ended June 29, 2019: Shares issued to/for: Number of Common Shares Issued Fair Value of Shares Issued Fair Value at Issuance (minimum and maximum per share) Equity raise 2,902,680 $ 4,914 $ 1.65 $ 2.00 Consultants 6,000 9 1.56 1.56 Board and Committee members 11,200 19 1.58 1.79 2,919,880 $ 4,942 Restricted Shares The Company has issued shares of restricted stock to employees and members of the board of directors (the “Board”) under its 2015 Omnibus Incentive Plan and 2016 Omnibus Incentive Plan. Under these plans, the shares are restricted for a period of three years from issuance. As of June 27, 2020, the Company has issued a total of the Company’s stock price on the date of issuance. The impact of forfeitures has historically been immaterial to the financial statements. The Company recorded compensation expense associated with these restricted shares of $72, $130, $166 and $275, for the periods ended Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively. Stock Options The Company recorded share-based payment expense of $6, $12, $13 and $36 for the periods ended Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively. Convertible Preferred Shares 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 $1.00 per share and is entitled to a 12% dividend. Shares of the Series A Preferred Stock are convertible into shares of common stock at the holder’s election at any time prior to December 31, 2020, 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. In the periods ended Q2 2020, Q2 2019, Q2 2020 Series E Preferred Stock - Related Party 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 is initially convertible into 561.8 shares of our common stock at any time after October 31, 2020 or the occurrence of a Preferred Default (as defined in the Certificate of Designation for Series E Preferred Stock, as amended). 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 ($1,000 per share) 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 387,500 common stock that generated $775 in gross proceeds that were 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 2,425,000 shares of its common stock, at a public offering price of $1.65 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, we used such excess proceeds to make a terminal payment to the sellers of FirstPro. in final settlement of all deferred consideration due under our asset purchase agreement with such sellers. As of June 27, 2020, 7,303,371 shares and 634,337 shares of common stock were issuable upon the potential conversion of Series E Preferred Stock and Series E-1 Preferred Stock, respectively. Due to the contingent nature of the cash redemption feature of the Series E-1 Preferred Stock, the Company classified the shares as mezzanine equity on the consolidated balance sheets. The Company has approximately $1,915 of dividends payable to its holders of Series E Preferred Stock and Series E-1 Preferred Stock as of June 27, 2020. The Company paid $1,881 of this between June 30, 2020 and July 3, 2020. 2019 Long-Term Incentive Plan In January 2019, the Company’s Board approved the 2019 Long-Term Incentive Plan (the “2019 LTIP”). The Board granted 355,000 shares of common stock to adequately motivate the participants and drive performance for the period. Units vest upon the following: • 50% upon the employee being in good standing on December 31, 2020; and, • 50% upon the average share price of the Company’s common stock during the 90-day period leading up to December 31, 2020, based upon the following Vesting Rate table: Average 2019 Price Vesting Rate <$8 per share 0 >$8 per share Pro-rated >=$12 per share Full Vesting The Company recorded share based expense of approximately $71, $72, $142 and $102 in Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD in connection with these awards.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 27, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 9 – COMMITMENTS AND CONTINGENCIES Earn-out Liabilities and Stock Value Guarantees Pursuant to the acquisition of CBS Butler on September 15, 2017, the purchase price includes an earn-out payment of up to £4,214 (payable in December 2018, based upon CBS Butler’s operating performance during the period September 1, 2017 through August 31, 2018) and deferred consideration of £150 less the aggregate amount of any net asset shortfall amount, if any, as determined pursuant to the acquisition agreements for the acquisition of CBS Butler. In September 2018, the Company paid the deferred consideration of £150 ($195). While the Company had recognized the liability for the contingent earn-out due the sellers of CBS Butler within current liabilities as of December 29, 2018, in March 2019 the Company filed a warranty claim against the sellers asserting certain misrepresentations for an amount which approximates the contingent earn-out. In April 2019, the sellers of CBS Butler responded denying the Company’s warranty claim and asserting that the earn-out amount is due. On July 5, 2019, the Company entered into a settlement agreement with the selling shareholders of CBS Butler for the full and final satisfaction of claims in exchange for a payment of approximately £2,150 by the Company to the CBS Butler shareholders. The payment was due no later than July 26, 2019. The Company did not make the payment on July 26, 2019, as such the parties agreed to adjust the amount payable to £2,500. The Company paid this in full on August 30, 2019 and recorded a gain of approximately £894 ($1,077) on final settlement. The Company used the proceeds from the term note entered into with Jackson on August 29, 2019 for $2,538, to satisfy this obligation. Pursuant to the acquisition of FirstPro Inc. on September 15, 2017, the purchase price included deferred quarterly installments of $75 beginning on October 1, 2017, and $2,675 was payable annually in three equal installments beginning on September 15, 2018. The Company made $300 and $892 in quarterly installments and annual installment in Fiscal 2018. On March 1, 2019, the Company paid $1,125 in full satisfaction of the remaining liability, recognizing a gain of $847. Pursuant to the acquisition of Clement May on June 28, 2018, the purchase price includes an earnout payment of up to £500 to be paid on or around December 28, 2019; and deferred consideration of £350, the amount to be calculated and paid pursuant to the Share Purchase Agreement, on or around June 28, 2019. The Company paid deferred consideration of £350 ($444) on June 26, 2019. The earnout payment of £500 ($656) was paid in December 2019. Pursuant to the acquisition of Key Resources Inc. (“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 is 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 shall 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. While the Company had recognized the liability for the earnout consideration of $4,054 due to Whitaker, within current liabilities as of and December 28, 2019, in February 2020, the Company filed an action against Whitaker for of contract Legal Proceedings Whitaker v. Monroe Staffing Services, LLC & Staffing 360 Solutions, Inc. O n December 5, 2019, former owner of Key Resources, Inc. (“KRI”), Pamela D. Whitaker (“Whitaker”, “Plaintiff”), filed a complaint in Guilford County, North Carolina (the “North Carolina Action”) asserting claims for breach of contract and declaratory judgment against Monroe and the Company (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 Staffing 360’s subsidiary, Monroe Staffing Services in August 2018. Whitaker is seeking $4,054 in alleged damages. 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. A decision regarding Plaintiff’s objection, and whether the District Court will accept Magistrate Judge Webster’s recommendations on the motions remains 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 million. On April 28, 2020, Whitaker filed a motion to dismiss the N ew York Action. On June 11, 2020, Monroe and the Company filed their opposition to Whitaker’s motion to dismiss. On July 9, 2020 Whitaker filed reply papers in further support of the motion. The parties await decision from the court on Whitaker’s motion. The Company intends to vigorously contest Whitaker’s claims in the North Carolina Action and pursue its claims in the New York Action.

SEGMENTS

SEGMENTS	6 Months Ended
	Jun. 27, 2020
Segments Geographical Areas [Abstract]
SEGMENTS	NOTE 10 – SEGMENTS The Company generated revenue and gross profit by segment as follows: Q2 2020 Q2 2019 Q2 2020 YTD Q2 2019 YTD Commercial Staffing - US $ 22,540 $ 32,553 $ 51,284 $ 62,638 Professional Staffing - US 5,929 9,481 14,590 19,061 Professional Staffing - UK 14,892 31,461 36,179 65,625 Total Revenue $ 43,361 $ 73,495 $ 102,053 $ 147,324 Commercial Staffing - US $ 3,616 $ 5,085 $ 7,910 $ 9,715 Professional Staffing - US 1,853 3,491 4,933 7,205 Professional Staffing - UK 2,085 3,516 5,359 7,290 Total Gross Profit $ 7,554 $ 12,092 $ 18,202 $ 24,210 Selling, general and administrative expenses $ (8,257 ) $ (10,700 ) $ (19,218 ) $ (21,191 ) Depreciation and amortization (759 ) (877 ) (1,544 ) (1,754 ) Impairment of goodwill — — (2,969 ) — Interest expense and amortization of debt discount and deferred financing costs (2,114 ) (1,911 ) (4,531 ) (3,918 ) Re-measurement loss on intercompany note (115 ) (368 ) (790 ) (17 ) Gain on settlement of deferred consideration — — — 847 Other (loss) income, net (25 ) (29 ) (39 ) 257 Loss Before Provision for Income Tax $ (3,716 ) $ (1,793 ) $ (10,889 ) $ (1,566 ) The following table disaggregates revenues by segments: Q2 2020 Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 64 $ 631 $ 688 $ 1,383 Temporary Revenue 22,476 5,298 14,204 41,978 Total $ 22,540 $ 5,929 $ 14,892 $ 43,361 Q2 2019 Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 32 $ 1,596 $ 766 $ 2,394 Temporary Revenue 32,521 7,885 30,695 71,101 Total $ 32,553 $ 9,481 $ 31,461 $ 73,495 Q2 2020 YTD Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 110 $ 2,075 $ 1,894 $ 4,079 Temporary Revenue 51,174 12,515 34,285 97,974 Total $ 51,284 $ 14,590 $ 36,179 $ 102,053 Q2 2019 YTD Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 97 $ 3,477 $ 1,651 $ 5,225 Temporary Revenue 62,541 15,584 63,974 142,099 Total $ 62,638 $ 19,061 $ 65,625 $ 147,324 As of June 27, 2020 and December 29, 2018, the Company has assets in the U.S., the U.K. and Canada as follows: June 27, 2020 December 28, 2020 2019 United States $ 78,629 $ 74,671 United Kingdom 13,188 14,170 Total Assets $ 91,817 $ 88,841

OTHER RELATED PARTY TRANSACTION

OTHER RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 27, 2020
Related Party Transactions [Abstract]
Other Related Party Transactions	NOTE 11 – OTHER RELATED PARTY TRANSACTIONS In addition to the shares of Series E and Series E-1 Preferred Stock and notes issued to Jackson, the following are other related party transactions: Board and Committee Members The Company had the following activity with its Board and Committee Members: Q2 2020 Q2 2019 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 19 — — $ 6 $ 19 1,400 $ 2 $ 7 Jeff Grout 19 — — 6 19 1,400 2 7 Nick Florio 19 — — 6 19 1,400 2 7 Alicia Barker — — — 2 — 1,400 2 2 $ 57 - $ — $ 20 $ 57 5,600 $ 8 $ 23 Q2 2020 YTD Q2 2019 YTD Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 38 1,400 $ 1 $ 11 $ 38 2,800 $ 5 $ 15 Jeff Grout 38 1,400 1 11 38 2,800 5 15 Nick Florio 38 1,400 1 11 38 2,800 5 15 Alicia Barker 1,400 1 3 - 2,800 5 2 $ 114 5,600 $ 4 $ 36 $ 114 11,200 $ 20 $ 47 The Briand Separation Agreement Matthew Briand, the Company’s former employee, board member and officer, resigned from his positions with the Company and subsidiaries. The Company entered into an agreement (the “Briand Separation Agreement”) with Mr. Briand dated December 21, 2017, with an effective date (“Separation Date”) of January 31, 2018, pursuant to which Mr. Briand may provide advisory services, if requested by the Company, through the effective date. The Company paid approximately $0, and $190 in the periods ended June 27, 2020 and June 29, 2019, respectively, to Mr. Briand under his separation agreement. The Faiman Separation Agreement On September 11, 2019, David Faiman, the Company’s former Chief Financial Officer, and the Company entered into an agreement whereby Mr. Faiman agreed to transition his position and responsibilities with the Company (“Faiman Separation Agreement”), and Mr. Faiman’s Employment Agreement, dated February 5, 2016, was terminated. The Company had recognized approximately $190 in severance costs related to Mr. Faiman during the fiscal year ended December 28, 2019 and has paid $ during the period ended June 27, 2020. The Gibbens Separation As of May 13, 2020, Mark Gibbens, the Company’s former Chief Financial Officer, resigned as an officer and employee of the Company upon mutual agreement with the Company, in accordance with the terms of his employment agreement with the Company dated February 17, 2020. Mr. Gibbens also ceased to serve as the Company’s principal accounting officer and principal financial officer, effective as of April 17, 2020.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	6 Months Ended
	Jun. 27, 2020
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	NOTE 12 – SUPPLEMENTAL CASH FLOW INFORMATION Q2 2020 YTD Q2 2019 YTD Cash paid for: Interest $ 2,629 $ 3,360 Income taxes — 98 Non-Cash Investing and Financing Activities: Deferred purchase price of UK factoring facility $ 4,296 $ 3,585 Shares issued to Jackson Investment Group 324 — Dividends accrued to related parties 1,977 — Shares issued in connection with acquisition of business — 21

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 27, 2020
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation These condensed 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. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. These unaudited condensed 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. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto for the fiscal year ended December 28, 2019 which are included in the Company’s December 28, 2019 Form 10-K (“Fiscal 2019”), filed with the United States Securities and Exchange Commission on May 11, 2020. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited consolidated financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the period ended June 27, 2020 are not necessarily indicative of results for the entire year ending December 26, 2020. This report is for the period March 29, 2020 to June 27, 2020 (“Q2 2020”), December 29, 2019 to June 27, 2020 (“Q2 2020 YTD”), March 30, 2019 to June 29, 2019 (“Q2 2019”) and December 30, 2018 to June 29, 2019 (“Q2 2019 YTD”).
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 quarter ended June 27, 2020, the Company has an accumulated deficit of $87,297 and a working capital deficit of $46,400. At June 27, 2020, we had total debt of $57,186 and $13,831 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 The financial statements included in this quarterly 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. Our note issued to Jackson Investment Group LLC (“Jackson”) exceeds our current cash balance and matures in September of 2020. Further, the note includes certain financial customary covenants and the Company has had instances, including as of the period ended June 27, 2020, of non-compliance. Management has historically been able to obtain from Jackson waivers of any non-compliance, including as of June 27, 2020, 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. Due to substantial doubt about the Company’s ability to continue as a going concern as expressed in our Form 10-K filed with the United States Securities and Exchange
Going concern	Going concern The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. The Company’s debt obligations and certain unsecured payments associated with historical acquisitions are due in the next 12 months, and the Company’s debt obligations with Jackson and MidCap may become due on demand due to certain covenant violations discussed above, which are in excess of cash and cash equivalents on hand. 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 Novel Coronavirus Disease 2019 (“COVID-19”), is impacting worldwide economic activity, and activity in the United States and the United Kingdom where the Company’s operations are b ased. The nature of work of the contractors the Company supports mostly are on the site of the Company’s clients. As a result, the Company is subject to the plans and approaches of the Company’s 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 the Company’s clients have decided to or are required to close their facilities or not permit remote work when they decide to close facilities, the Company 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 the Company has seen declines of approximately 26% in revenues during the second quarter of 2020 as compared with the first quarter of 2020. These factors 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 full impact of the COVID-19 pandemic continues to evolve as of the date of this quarterly 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. Developments such as social distancing and shelter-in-place directives have impacted the Company’s ability to generate revenues. Given the daily evolution of the COVID-19 pandemic, including new information which may emerge concerning the severity of COVID-19 and the global responses to curb its spread and to treat its impact, the Company is not able to estimate the duration of the effects of the COVID-19 pandemic on its results of operations, financial condition, or liquidity for fiscal year 2020, however the Company continues to take action to reduce the negative effects of the COVID-19 pandemic on its operations through various cost cutting initiatives including reductions to support personnel, temporary salary reductions, and elimination of other non-essential spend. Should the impact from the pandemic go on for an extended period of time, management has developed further plans to partially mitigate the impact of the pandemic. On March 27, 2020, President Trump 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 Staffing”), 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 U.S. Small Business Administration (“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 Staffing (collectively, the “May 12 Note Borrowers”) intends to use 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 may apply 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 intend to use the entire proceeds under the May 12 Note for such qualifying expenses. Subject to any forgiveness under the PPP, the May 12 Note matures two years following the date of issuance of the May 12 Note and includes a period for the first six months during which time required payments of interest and principal are deferred. Beginning on the seventh month following the date of the May 12 Note, the May 12 Note Borrowers are required to make 18 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 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”) intends to use 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 intend to use the entire proceeds under the May 20 Notes for such qualifying expenses. Subject to any forgiveness under the PPP, each of the May 20 Notes mature two years following the date of issuance of the May 20 Notes and include a period for the first six months during which time required payments of interest and principal are deferred. Beginning on the seventh month following the date of each of the May 20 Notes, the May 20 Note Borrowers are required to make 18 monthly payments of principal and interest. Based upon these payment terms the Company has recognized $6,465 of the PPP loan as a short-term obligation and $12,930 as long term. 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. All or a portion of the PPP Loan may be forgiven by the SBA upon application by the Company beginning 60 days but not later than 120 days after loan approval and upon documentation of expenditures in accordance with the SBA requirements. Under the CARES Act, loan forgiveness is available for the sum of documented payroll costs, covered rent payments, covered mortgage interest and covered utilities during the eight-week period beginning on the date of loan approval. For purposes of the CARES Act, payroll costs exclude compensation of an individual employee in excess of $100, prorated annually. Not more than 40% of the forgiven amount may be for non-payroll costs. Forgiveness is reduced if full-time headcount declines, or if salaries and wages for employees with salaries of $100 or less annually are reduced by more than 25%. The ultimate forgiveness of the PPP loan is also predicated upon regulatory authorities concurring with management’s good faith assessment that the current economic uncertainty made the loan request necessary to support ongoing operations. If, despite the Company’s good-faith belief that given the circumstances the Company satisfied all eligibility requirements for the PPP Loan, the Company is later determined to have violated any applicable laws or regulations or it is otherwise determined that the Company was ineligible to receive the PPP Loan, the Company may be required to repay the PPP Loan in its entirety and/or be subject to additional penalties. In the event the PPP Loan, or any portion thereof, is forgiven pursuant to the PPP, the amount forgiven is applied to outstanding principal. Effective March 27, 2020, the Company is deferring Federal Insurance Contributions Act taxes under the CARES Act section 2302. Payment of these tax deferrals are delayed to December 31, 2021 and December 31, 2022.
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. 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. The Company performed its annual goodwill impairment testing as of September 29, 2019 and no impairment was recognized. In Q1 2020, the Company determined that the COVID-19 outbreak is a triggering event since this could potentially impact industry and market conditions, have negative effect on earnings and cash flows, and overall financial performance. 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 units approximating, or even temporarily exceeding market capitalization, however, the fair value of our reporting units are driven solely by the market price of our stock. As described above, fair value of our reporting units are 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. The Company recognized an impairment with respect to its FirstPro Inc. (“FirstPro”) reporting unit of $2,969 during the quarter ended March 28, 2020. The impairment resulted from a continued decline in that reporting unit’s revenue which has lower margin than other reporting units and 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 Q2 2020, no additional triggering events and impairment was recognized. A reduction in the projected long-term operating performance of these reporting units, market declines, changes in discount rates or other conditions could result in an impairment in the future. Goodwill for this reporting unit
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606, “Revenues from Contracts with Customers”, 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 and services offered vary by client. 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 time based basis. The contracts stipulate weekly or monthly billing and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the time 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 may stipulate 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. Revenues in Q2 2020 QTD was comprised of $41,978 of
Reclassifications	Reclassifications We may make certain reclassifications to prior period amounts to conform with the current year’s presentation. These reclassifications did not have a material effect on our condensed consolidated statement of financial position, results of operations or cash flows.
Income Taxes	Income Taxes The Company's provision for income taxes is based upon an estimated annual tax rate for the year applied to federal, state and foreign income. On a quarterly basis, the annual effective tax rate is adjusted, as appropriate, based upon changed facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. The Company’s effective tax rate may change from period to period based on recurring and non-recurring factors including the geographical mix of earnings, enacted tax legislation, state and local income taxes, and tax audit settlements. The effective income tax rate was (1.26)%, 20.50%, 1.15% and 20.65% for the period ending Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively.
Foreign Currency	Foreign Currency The Company recorded a non-cash foreign currency remeasurement loss of $115, $368, $790 and $17 in Q2 2020, Q2 2019, Q2 2020 YTD and Q2 2019 YTD, respectively, associated with its U.S dollar denominated intercompany note.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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.

LOSS PER COMMON SHARE (Tables)

LOSS PER COMMON SHARE (Tables)	6 Months Ended
	Jun. 27, 2020
Earnings Per Share [Abstract]
Schedule of Common Share Equivalent Basis and Outstanding Excluded from per Share Computations of Antidilutive	Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common share equivalents outstanding during the period. Dilutive common stock equivalents consist of common shares issuable upon the conversion of preferred stock, convertible notes, unvested equity awards and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common share equivalent basis and outstanding as of June 27, 2020 and June 29, 2019 have not been included in the diluted earnings per share computations, as their inclusion would be anti dilutive due to the Company’s net loss as of June 27, 2020 and June 29, 2019: June 27, June 29, 2020 2019 Convertible preferred shares 7,964,732 7,590,585 Warrants 925,935 925,935 Restricted shares - unvested 412,815 512,010 Long term incentive plan (2019 LTIP) 355,000 375,000 Options 76,500 79,560 Total 9,734,982 9,483,090

GOODWILL (Tables)

GOODWILL (Tables)	6 Months Ended
	Jun. 27, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Summary of Goodwill	The following table provides a roll forward of goodwill: June 27, 2020 December 28, 2019 Beginning balance, net $ 31,049 $ 32,061 Accumulated impairment losses (2,969 ) - Currency translation (580 ) (1,012 ) Ending balance, net $ 27,500 $ 31,049

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 27, 2020
Debt Disclosure [Abstract]
Schedule of Debt	June 27, 2020 December 28, 2019 Jackson Investment Group - related party $ 35,740 $ 38,278 PPP Loans 19,395 - HSBC Term Loan 2,051 1,035 Total Debt, Gross 57,186 39,313 Less: Debt Discount and Deferred Financing Costs (141 ) (497 ) Total Debt, Net 57,045 38,816 Less: Non Current Portion (14,069 ) (360 ) Total Current Debt, Net $ 42,976 $ 38,456

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 27, 2020
Leases [Abstract]
Schedule of Quantitative Information Regarding Leases	Quantitative information regarding the Company’s leases for the period ended June 27, 2020 is as follows: Lease Cost Classification Q2 2020 YTD Operating lease cost SG&A Expenses 890
Lessee Operating Lease Liability Maturity and Other Information	Other information Weighted average remaining lease term (years) 3.6 Weighted average discount rate 6.4 % Future Lease Payments 2020 $ 898 2021 1,446 2022 594 2023 329 2024 321 Thereafter 1,143 $ 4,731 Less: Imputed Interest 510 4,221 Leases - Current 1,620 Leases - Non Current 2,601

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended
	Jun. 27, 2020
Stockholders Equity Note [Abstract]
Schedule of Stockholders Equity	The Company issued the following shares of common stock during the six-month period ended June 27, 2020: Shares issued to/for: Number of Common Shares Issued Fair Value of Shares Issued Fair Value at Issuance (minimum and maximum per share) Jackson Investment Group 500,000 $ 324 $ 0.36 $ 0.92 Preferred Series A Conversion 16,215 - - - Consultant 15,000 18 1.22 1.22 Board and Committee members 5,600 5 0.85 0.85 536,815 $ 347 The Company issued the following shares of common stock during the six month period ended June 29, 2019: Shares issued to/for: Number of Common Shares Issued Fair Value of Shares Issued Fair Value at Issuance (minimum and maximum per share) Equity raise 2,902,680 $ 4,914 $ 1.65 $ 2.00 Consultants 6,000 9 1.56 1.56 Board and Committee members 11,200 19 1.58 1.79 2,919,880 $ 4,942
Summary of Relationship Between Performance and the Vesting Rate	Average 2019 Price Vesting Rate <$8 per share 0 >$8 per share Pro-rated >=$12 per share Full Vesting

SEGMENTS (Tables)

SEGMENTS (Tables)	6 Months Ended
	Jun. 27, 2020
Segments Geographical Areas [Abstract]
Schedule of Revenue Assets by Geographical Segment	The Company generated revenue and gross profit by segment as follows: Q2 2020 Q2 2019 Q2 2020 YTD Q2 2019 YTD Commercial Staffing - US $ 22,540 $ 32,553 $ 51,284 $ 62,638 Professional Staffing - US 5,929 9,481 14,590 19,061 Professional Staffing - UK 14,892 31,461 36,179 65,625 Total Revenue $ 43,361 $ 73,495 $ 102,053 $ 147,324 Commercial Staffing - US $ 3,616 $ 5,085 $ 7,910 $ 9,715 Professional Staffing - US 1,853 3,491 4,933 7,205 Professional Staffing - UK 2,085 3,516 5,359 7,290 Total Gross Profit $ 7,554 $ 12,092 $ 18,202 $ 24,210 Selling, general and administrative expenses $ (8,257 ) $ (10,700 ) $ (19,218 ) $ (21,191 ) Depreciation and amortization (759 ) (877 ) (1,544 ) (1,754 ) Impairment of goodwill — — (2,969 ) — Interest expense and amortization of debt discount and deferred financing costs (2,114 ) (1,911 ) (4,531 ) (3,918 ) Re-measurement loss on intercompany note (115 ) (368 ) (790 ) (17 ) Gain on settlement of deferred consideration — — — 847 Other (loss) income, net (25 ) (29 ) (39 ) 257 Loss Before Provision for Income Tax $ (3,716 ) $ (1,793 ) $ (10,889 ) $ (1,566 ) The following table disaggregates revenues by segments: Q2 2020 Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 64 $ 631 $ 688 $ 1,383 Temporary Revenue 22,476 5,298 14,204 41,978 Total $ 22,540 $ 5,929 $ 14,892 $ 43,361 Q2 2019 Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 32 $ 1,596 $ 766 $ 2,394 Temporary Revenue 32,521 7,885 30,695 71,101 Total $ 32,553 $ 9,481 $ 31,461 $ 73,495 Q2 2020 YTD Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 110 $ 2,075 $ 1,894 $ 4,079 Temporary Revenue 51,174 12,515 34,285 97,974 Total $ 51,284 $ 14,590 $ 36,179 $ 102,053 Q2 2019 YTD Commercial Staffing - US Professional Staffing - US Professional Staffing - UK Total Permanent Revenue $ 97 $ 3,477 $ 1,651 $ 5,225 Temporary Revenue 62,541 15,584 63,974 142,099 Total $ 62,638 $ 19,061 $ 65,625 $ 147,324 As of June 27, 2020 and December 29, 2018, the Company has assets in the U.S., the U.K. and Canada as follows: June 27, 2020 December 28, 2020 2019 United States $ 78,629 $ 74,671 United Kingdom 13,188 14,170 Total Assets $ 91,817 $ 88,841

OTHER RELATED PARTY TRANSACTI_2

OTHER RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 27, 2020
Related Party Transactions [Abstract]
Summary of Other Related Party Transactions	The Company had the following activity with its Board and Committee Members: Q2 2020 Q2 2019 Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 19 — — $ 6 $ 19 1,400 $ 2 $ 7 Jeff Grout 19 — — 6 19 1,400 2 7 Nick Florio 19 — — 6 19 1,400 2 7 Alicia Barker — — — 2 — 1,400 2 2 $ 57 - $ — $ 20 $ 57 5,600 $ 8 $ 23 Q2 2020 YTD Q2 2019 YTD Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Cash Compensation Shares Issued Value of Shares Issued Compensation Expense Recognized Dimitri Villard $ 38 1,400 $ 1 $ 11 $ 38 2,800 $ 5 $ 15 Jeff Grout 38 1,400 1 11 38 2,800 5 15 Nick Florio 38 1,400 1 11 38 2,800 5 15 Alicia Barker 1,400 1 3 - 2,800 5 2 $ 114 5,600 $ 4 $ 36 $ 114 11,200 $ 20 $ 47

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	6 Months Ended
	Jun. 27, 2020
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow Supplemental Information	Q2 2020 YTD Q2 2019 YTD Cash paid for: Interest $ 2,629 $ 3,360 Income taxes — 98 Non-Cash Investing and Financing Activities: Deferred purchase price of UK factoring facility $ 4,296 $ 3,585 Shares issued to Jackson Investment Group 324 — Dividends accrued to related parties 1,977 — Shares issued in connection with acquisition of business — 21

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	May 20, 2020	May 12, 2020	Jun. 27, 2020	Mar. 28, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Sep. 28, 2019	Dec. 28, 2019
Accounting Policies [Line Items]
Accumulated deficit			$ 87,297,000			$ 87,297,000			$ 76,537,000
Working capital deficit			46,400,000			46,400,000
Debt instrument carrying amount			57,186,000			57,186,000			39,313,000
Cash			13,831,000			$ 13,831,000			1,196,000
Percentage of revenue decreased						26.00%
Principal amount	$ 9,395,000
Impairment of goodwill			$ 0	$ 2,969,000	$ 0	$ 2,969,000	$ 0	$ 0	0
Percent of fair value of reporting unit excess of carrying value			13.00%			13.00%
Revenue			$ 43,361,000		$ 73,495,000	$ 102,053,000	$ 147,324,000
Effective income tax rate			(1.26%)		20.50%	1.15%	20.65%
Re-measurement loss on intercompany note			$ 115,000		$ 368,000	$ 790,000	$ 17,000
Temporary Contractor Revenue [Member]
Accounting Policies [Line Items]
Revenue			41,978,000		71,101,000	97,974,000	142,099,000
Permanent Placement Revenue [Member]
Accounting Policies [Line Items]
Revenue			$ 1,383,000		$ 2,394,000	$ 4,079,000	$ 5,225,000
Long-term Revenue Growth Rate [Member]
Accounting Policies [Line Items]
Percent of fair value of reporting unit excess of carrying value			13.00%			13.00%
Maximum [Member] | Long-term Revenue Growth Rate [Member]
Accounting Policies [Line Items]
Percent of fair value of reporting unit excess of carrying value			2.00%			2.00%
Minimum [Member] | Long-term Revenue Growth Rate [Member]
Accounting Policies [Line Items]
Percent of fair value of reporting unit excess of carrying value			0.00%			0.00%
Key Resources Inc. [Member]
Accounting Policies [Line Items]
Principal amount	5,443,000
Lighthouse Placement Services LLC [Member]
Accounting Policies [Line Items]
Principal amount	1,890,000
Staffing 360 Georgia, LLC [Member]
Accounting Policies [Line Items]
Principal amount	$ 2,063,000
May 12 Note [Member]
Accounting Policies [Line Items]
Principal amount		$ 10,000,000
Percentage of interest accrued		1.00%
Debt instrument maturity term		2 years
Payments of principal and interest term		18 months
May 20 Note [Member]
Accounting Policies [Line Items]
Percentage of interest accrued	1.00%
Debt instrument maturity term	2 years
Payments of principal and interest term	18 months
PPP Loan [Member]
Accounting Policies [Line Items]
Debt instrument carrying amount			$ 19,395,000			$ 19,395,000			$ 0
Short-term Debt Obligation	$ 6,465,000
Long-term Debt Obligation	$ 12,930,000
PPP Loan [Member] | CARES Act [Member]
Accounting Policies [Line Items]
Loan forgiveness description						All or a portion of the PPP Loan may be forgiven by the SBA upon application by the Company beginning 60 days but not later than 120 days after loan approval and upon documentation of expenditures in accordance with the SBA requirements. Under the CARES Act, loan forgiveness is available for the sum of documented payroll costs, covered rent payments, covered mortgage interest and covered utilities during the eight-week period beginning on the date of loan approval.
Compensation of an individual employee prorated annually			$ 100,000			$ 100,000
Maximum percentage of forgiven amount for non-payroll costs			40.00%			40.00%
Percentage of minimum reduction in salaries and wages						25.00%
PPP Loan [Member] | CARES Act [Member] | Maximum [Member]
Accounting Policies [Line Items]
Salaries of employees						$ 100,000

LOSS PER COMMON SHARE (Details)

LOSS PER COMMON SHARE (Details) - shares	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	9,734,982	9,483,090
Convertible preferred shares [Member]
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	7,964,732	7,590,585
Warrants [Member]
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	925,935	925,935
Restricted shares - unvested [Member]
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	412,815	512,010
Long term incentive plan (2019 LTIP) [Member]
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	355,000	375,000
Options [Member]
Earnings Per Share Diluted [Line Items]
Shares excluded in computation of earnings per common share	76,500	79,560

ACCOUNTS RECEIVABLE BASED FIN_2

ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES- HSBC Invoice Finance (UK) Ltd New Facility (Details Textual) - CBS Butler Holdings Limited, Staffing 360 Solutions Limited and The JM Group [Member] - HSBC Invoice Finance (UK) Ltd - New Facility [Member]	Jun. 28, 2018GBP (£)	Feb. 08, 2018GBP (£)Subsidiary	Jul. 31, 2019GBP (£)
Accounts Receivable Based Financing Activities [Line Items]
Lending facility		£ 11,500,000
Number of subsidiaries | Subsidiary		3
Factoring Arrangement Advance Percentage Eligible Receivable		90.00%
Percentage of secured borrowing line of unbilled receivables		70.00%
Unbilled receivables, maximum secured borrowing		£ 1,000,000
Arrangement initial term		12 months
Arrangement automatic rolling extension period		3 months
Percentage of service charge		1.80%
Clement May Limited [Member]
Accounts Receivable Based Financing Activities [Line Items]
Minimum agreement term for purchase of debt	12 months
Clement May Limited [Member] | Agreement Purchase Debt [Member]
Accounts Receivable Based Financing Activities [Line Items]
Lending facility	£ 20,000,000		£ 22,500,000
Unbilled receivables, maximum secured borrowing	£ 1,500,000

ACCOUNTS RECEIVABLE BASED FIN_3

ACCOUNTS RECEIVABLE BASED FINANCING FACILITIES - Midcap Funding Trust (Details Textual) - Amended Midcap Facility [Member] - USD ($)	Aug. 02, 2019	Jun. 27, 2020	Dec. 28, 2019
Accounts Receivable Based Financing Activities [Line Items]
Unbilled receivables, minimum incremental borrowing	$ 1,000,000
Unbilled receivables, maximum incremental borrowing	$ 2,300,000
Line of credit facility, extended maturity period	2020-09
Outstanding credit facility		$ 13,007,000	$ 17,298,000

GOODWILL (Details)

GOODWILL (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 27, 2020	Mar. 28, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Sep. 28, 2019	Dec. 28, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Beginning balance, net		$ 31,049		$ 31,049	$ 32,061	$ 32,061	$ 32,061
Accumulated impairment losses	$ 0	$ (2,969)	$ 0	(2,969)	$ 0	$ 0	0
Currency translation				(580)			(1,012)
Ending balance, net	$ 27,500			$ 27,500			$ 31,049

GOODWILL (Details Textual)

GOODWILL (Details Textual) $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 27, 2020USD ($)	Mar. 28, 2020USD ($)	Jun. 29, 2019USD ($)	Jun. 27, 2020USD ($)Reporting_Unit	Jun. 29, 2019USD ($)	Sep. 28, 2019USD ($)	Dec. 28, 2019USD ($)
Goodwill [Line Items]
Impairment of goodwill | $	$ 0	$ 2,969	$ 0	$ 2,969	$ 0	$ 0	$ 0
Number of reporting units | Reporting_Unit				1
Percent of fair value of reporting unit excess of carrying value	13.00%			13.00%
Long-term Revenue Growth Rate [Member]
Goodwill [Line Items]
Percent of fair value of reporting unit excess of carrying value	13.00%			13.00%
Minimum [Member] | Long-term Revenue Growth Rate [Member]
Goodwill [Line Items]
Percent of fair value of reporting unit excess of carrying value	0.00%			0.00%
Maximum [Member] | Long-term Revenue Growth Rate [Member]
Goodwill [Line Items]
Percent of fair value of reporting unit excess of carrying value	2.00%			2.00%

DEBT (Details)

DEBT (Details) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Debt Instrument [Line Items]
Debt instrument	$ 57,186	$ 39,313
Less: Debt Discount and Deferred Financing Costs	(141)	(497)
Total Debt, Net	57,045	38,816
Less: Non Current Portion	(14,069)	(360)
Total Current Debt, Net	42,976	38,456
PPP Loan [Member]
Debt Instrument [Line Items]
Debt instrument	19,395	0
HSBC Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument	2,051	1,035
Jackson Investment Group - related party [Member]
Debt Instrument [Line Items]
Debt instrument	$ 35,740	$ 38,278

DEBT - Debt Exchange Agreement

DEBT - Debt Exchange Agreement (Details Textual) - USD ($)	Aug. 10, 2020	May 28, 2020	Aug. 29, 2019	Jun. 27, 2020	Jun. 27, 2020	May 20, 2020
Debt Instrument [Line Items]
Debt Instrument Face Amount						$ 9,395,000
18% Senior Secured Note Due December 31, 2019 [Member]
Debt Instrument [Line Items]
Payments for Loans		$ 2,538,000
Jackson Investment Group, LLC [Member] | 18% Senior Secured Note Due December 31, 2019 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			18.00%
Debt instrument maturity date			Dec. 31, 2019
Debt Instrument Face Amount			$ 2,538,000
Debt instrument, interest payment description					All accrued and unpaid interest on the outstanding principal balance of this term note will be due and payable monthly on the first day of each month, beginning on October 1, 2019
Debt instrument, date of first interest payment			Oct. 1, 2019
Debt instrument, default of payment description					Pursuant to the terms of this term note, if this term note is not repaid by December 31, 2019, the Company will be required to issue 100,000 shares of its common stock to Jackson on a monthly basis until this term note is fully repaid, subject to certain exceptions to comply with Nasdaq listing standards.
Number of common shares issuable on monthly basis in event of default			100,000
Additional expense related to issuance of common stock				$ 80,000	$ 324,000
Number of common shares issued in event of default				200,000	500,000
Jackson Investment Group, LLC [Member] | 18% Senior Secured Note Due December 31, 2019 [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument, default of payment description	On August 10, 2020, the Company received a waiver from Jackson curing the non-compliance as of June 27, 2020 the past due interest payments that were due on January 1, 2020 and April 1, 2020

DEBT - HSBC Loan (Details Textu

DEBT - HSBC Loan (Details Textual) £ in Thousands	May 15, 2020GBP (£)	May 20, 2020USD ($)
Debt Instrument [Line Items]
Debt Instrument, Face Amount | $		$ 9,395,000
HSBC Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount | £	£ 1,000
Debt Instrument, Term	3 years

LEASES (Details Textual)

LEASES (Details Textual) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Lessee Lease Description [Line Items]
Right of use asset - leases	$ 4,173	$ 4,888
Operating lease, liability	4,221
ASU 2016-02 Leases [Member]
Lessee Lease Description [Line Items]
Right of use asset - leases	4,173
Operating lease, liability	$ 4,221

LEASES (Details)

LEASES (Details) $ in Thousands	6 Months Ended
	Jun. 27, 2020USD ($)
SG&A Expenses [Member]
Lessee Lease Description [Line Items]
Operating lease cost	$ 890

LEASES (Details1)

LEASES (Details1) - USD ($) $ in Thousands	Jun. 27, 2020	Dec. 28, 2019
Leases [Abstract]
Weighted average remaining lease term (years)	3 years 7 months 6 days
Weighted average discount rate	6.40%
Future Lease Payments
2020	$ 898
2021	1,446
2022	594
2023	329
2024	321
Thereafter	1,143
Total	4,731
Less: Imputed Interest	510
Operating Lease Liability	4,221
Lease liabilities, current	1,620	$ 1,797
Lease liabilities, non current	$ 2,601	$ 3,183

EQUITY (Details)

EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Stockholders Equity [Line Items]
Number of Common Shares Issued	536,815	2,919,880
Fair Value of Shares Issued	$ 347	$ 4,942
Equity Raise [Member]
Stockholders Equity [Line Items]
Number of Common Shares Issued		2,902,680
Fair Value of Shares Issued		$ 4,914
Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Number of Common Shares Issued	500,000
Fair Value of Shares Issued	$ 324
Minimum [Member] | Equity Raise [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 1.65
Minimum [Member] | Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 0.36
Maximum [Member] | Equity Raise [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)		$ 2
Maximum [Member] | Jackson Investment Group, LLC [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 0.92
Preferred Series A Conversion [Member]
Stockholders Equity [Line Items]
Number of Common Shares Issued	16,215
Board and Committee Members [Member]
Stockholders Equity [Line Items]
Number of Common Shares Issued	5,600	11,200
Fair Value of Shares Issued	$ 5	$ 19
Board and Committee Members [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 0.85	$ 1.58
Board and Committee Members [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 0.85	$ 1.79
Consultants [Member]
Stockholders Equity [Line Items]
Number of Common Shares Issued	15,000	6,000
Fair Value of Shares Issued	$ 18	$ 9
Consultants [Member] | Minimum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 1.22	$ 1.56
Consultants [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Fair Value at Issuance (per share)	$ 1.22	$ 1.56

EQUITY - Restricted Shares (Det

EQUITY - Restricted Shares (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Stockholders Equity [Line Items]
Stock based compensation			$ 339	$ 423
2015 And 2016 Omnibus Incentive Plan [Member] | Restricted Shares [Member]
Stockholders Equity [Line Items]
Share-based compensation restricted period			3 years
Stock based compensation	$ 72	$ 130	$ 166	$ 275
2015 And 2016 Omnibus Incentive Plan [Member] | Employees and Board Members [Member] | Restricted Shares [Member]
Stockholders Equity [Line Items]
Shares issued			412,815

EQUITY - Stock Options (Details

EQUITY - Stock Options (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Stockholders Equity [Line Items]
Stock based compensation			$ 339	$ 423
Stock Options [Member]
Stockholders Equity [Line Items]
Stock based compensation	$ 6	$ 12	$ 13	$ 36

EQUITY - Series A Preferred Sto

EQUITY - Series A Preferred Stock (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Jan. 21, 2020	May 29, 2015	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019
Stockholders Equity [Line Items]
Preferred stock, shares authorized			20,000,000		20,000,000		20,000,000
Preferred stock, par value per share			$ 0.00001		$ 0.00001		$ 0.00001
Dividends paid					$ 552	$ 685
Mr. Briand [Member]
Stockholders Equity [Line Items]
Preferred stock converted into common stock	16,215
Series A Preferred Stock - Related Party [Member]
Stockholders Equity [Line Items]
Preferred stock, par value per share			$ 0.00001		$ 0.00001		$ 0.00001
Preferred stock, stated value per share		$ 1
Preferred stock, dividend rate, percentage		1200.00%
Preferred stock, redemption terms					Shares of the Series A Preferred Stock are convertible into shares of common stock at the holder’s election at any time prior to December 31, 2020, 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.
Conversion of preferred stock to common stock conversion ratio			1.3		1.3
Dividends paid			$ 0	$ 50	$ 0	100
Preferred stock accrued dividends			$ 62	$ 0	$ 62	$ 0
Series A Preferred Stock - Related Party [Member] | Designated Shares [Member]
Stockholders Equity [Line Items]
Preferred stock, shares authorized		1,663,008
Preferred stock, par value per share		$ 0.00001

EQUITY - Series E Preferred Sto

EQUITY - Series E Preferred Stock (Details Textual) - USD ($)	Feb. 08, 2019	Jan. 22, 2019	Jun. 27, 2020	Jun. 29, 2019	Jul. 03, 2020
Stockholders Equity [Line Items]
Common stock shares issued			536,815	2,919,880
Gross proceeds from issuance of common stock				$ 4,914,000
Fair Value of Shares Issued			$ 347,000	$ 4,942,000
Series E Preferred Stock [Member]
Stockholders Equity [Line Items]
Number of common stock issuable on conversion of preferred stock			561.8
Convertible preferred stock, term			Each share of Series E Preferred Stock is initially convertible into 561.8 shares of our common stock at any time after October 31, 2020 or the occurrence of a Preferred Default (as defined in the Certificate of Designation for Series E Preferred Stock, as amended). 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.
Preferred stock redemption price per share			$ 1,000
Fair Value of Shares Issued	$ 2,425,000
Shares Issued, price per share	$ 1.65
Proceeds from offering in excess to redeem preferred stock	$ 3,000,000
Common stock issued to holder			7,303,371
Preferred stock accrued dividends			$ 1,915,000
Series E Preferred Stock [Member] | Subsequent Event [Member]
Stockholders Equity [Line Items]
Preferred stock accrued dividends					$ 1,881,000
Series E Preferred Stock [Member] | Registered Direct Offering [Member]
Stockholders Equity [Line Items]
Common stock shares issued		387,500
Gross proceeds from issuance of common stock		$ 775,000
Series E Preferred Stock [Member] | Maximum [Member]
Stockholders Equity [Line Items]
Gross proceeds from equity offering			$ 3,000,000
Series E-1 Preferred Stock - Related Party [Member]
Stockholders Equity [Line Items]
Common stock issued to holder			634,337
Preferred stock accrued dividends			$ 1,915,000
Series E-1 Preferred Stock - Related Party [Member] | Subsequent Event [Member]
Stockholders Equity [Line Items]
Preferred stock accrued dividends					$ 1,881,000

EQUITY - Long-Term Incentive Pl

EQUITY - Long-Term Incentive Plan (Details Textual) - 2019 Long-Term Incentive Plan [Member] - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 31, 2019	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Stockholders Equity [Line Items]
Stock options granted	355,000
Units vesting upon employees being in good standing, Percentages	50.00%
Units vesting upon average share price, Percentages	50.00%
Stock based compensation expenses		$ 71	$ 72	$ 142	$ 102

EQUITY (Details 1)

EQUITY (Details 1)	6 Months Ended
	Jun. 27, 2020$ / shares
Less Than 8 Per Share [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rate	0.00%
Less Than 8 Per Share [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Average share price	$ 8
More Than 8 Per Share [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rate, Description	Pro-rated
More Than 8 Per Share [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Average share price	$ 8
More Than or Equal to 12 Per Share [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rate, Description	Full Vesting
Average share price	$ 12

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Earn-out Liabilities and Stock Value Guarantees (Details Textual)

Aug. 30, 2019USD ($)

Aug. 30, 2019GBP (£)

Aug. 29, 2019USD ($)

Jul. 26, 2019GBP (£)

Jul. 05, 2019GBP (£)

Mar. 01, 2019USD ($)

Feb. 29, 2020USD ($)

Sep. 28, 2019USD ($)

Sep. 29, 2018USD ($)

Sep. 29, 2018GBP (£)

Dec. 29, 2018USD ($)

Jun. 27, 2020USD ($)

Dec. 29, 2018USD ($)

Dec. 28, 2019USD ($)

Dec. 28, 2019GBP (£)

Sep. 11, 2019USD ($)

Jun. 26, 2019GBP (£)

Aug. 27, 2018USD ($)

Jun. 28, 2018USD ($)

Jun. 28, 2018GBP (£)

Sep. 15, 2017USD ($)Installment

Sep. 15, 2017GBP (£)Installment

Whitaker [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration payable

$ 4,054,000

$ 4,054,000

CBS Butler Acquisition [Member]

Commitments And Contingencies [Line Items]

Business combination deferred consideration | £

£ 150,000

Business combination earn-out payment payable month and year

2018-12

Business combination deferred consideration paid

$ 195,000

£ 150,000

Accrual final payments | £

£ 2,500,000

£ 2,150,000

Gain on final settlement of litigation

$ 1,077,000

£ 894,000

CBS Butler Acquisition [Member] | Jackson Investment Group, LLC [Member]

Commitments And Contingencies [Line Items]

Proceeds from term loans - related party

$ 2,538,000

CBS Butler Acquisition [Member] | Maximum [Member]

Commitments And Contingencies [Line Items]

Business combination earn-out payment | £

£ 4,214,000

FirstPro [Member]

Commitments And Contingencies [Line Items]

Business combination deferred consideration paid

$ 300,000

$ 892,000

Business acquisition cost of acquired entity each quarterly installment payment

$ 75,000

Business acquisition cost of acquired entity annual equal installment payment

$ 2,675,000

Business combination number of equal annual installments. | Installment

3

3

Business acquisition quarterly installment payment beginning date

Oct. 1, 2017

Business acquisition annual equal installment payment beginning date

Sep. 15, 2018

Business combination remaining liability paid

$ 1,125,000

Business combination purchase gain recognized

$ 847,000

Clement May Limited [Member] | Share Purchase Agreement [Member]

Commitments And Contingencies [Line Items]

Business combination deferred consideration

£ 350,000

$ 444,000

£ 350,000

Clement May Limited [Member] | Maximum [Member] | Share Purchase Agreement [Member]

Commitments And Contingencies [Line Items]

Business combination earn-out payment

$ 656,000

£ 500,000

£ 500,000

Key Resources Inc. [Member] | Share Purchase Agreement [Member] | Earnout Consideration on August 27, 2019 [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration payable

$ 2,027,000

Key Resources Inc. [Member] | Share Purchase Agreement [Member] | Earnout Consideration on August 27, 2020 [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration payable

$ 2,027,000

Key Resources Inc. [Member] | Amended Share Purchase Agreement [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration interest payment

$ 40,000

Alleged damages

$ 4,054,000

Key Resources Inc. [Member] | Amended Share Purchase Agreement [Member] | Earnout Consideration Postpone Date on February 27, 2020 [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration payable

$ 2,027,000

Business combination earnout consideration interest payment

$ 10,000

Key Resources Inc. [Member] | Amended Share Purchase Agreement [Member] | Earnout Consideration Prepone Date on February 27, 2020 [Member]

Commitments And Contingencies [Line Items]

Business combination earnout consideration payable

$ 2,027,000

Business combination earnout consideration interest payment

$ 10,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Legal Proceedings (Details Textual) - Whitaker [Member] - USD ($)	6 Months Ended
	Jun. 27, 2020	Feb. 26, 2020
North Carolina Action [Member] | North Carolina [Member]
Commitments And Contingencies [Line Items]
Alleged damages	$ 4,054,000
New York Action [Member] | New York [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Estimated claims for breach of contract and fraudulent inducement		$ 6,000,000

SEGMENTS (Details)

SEGMENTS (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 27, 2020	Mar. 28, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019	Sep. 28, 2019	Dec. 28, 2019
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue	$ 43,361		$ 73,495	$ 102,053	$ 147,324
Total Gross Profit	7,554		12,092	18,202	24,210
Selling, general and administrative expenses	(8,257)		(10,700)	(19,218)	(21,191)
Depreciation and amortization	(759)		(877)	(1,544)	(1,754)
Impairment of goodwill	0	$ (2,969)	0	(2,969)	0	$ 0	$ 0
Interest expense and amortization of debt discount and deferred financing costs	(2,114)		(1,911)	(4,531)	(3,918)
Re-measurement loss on intercompany note	(115)		(368)	(790)	(17)
Gain on settlement of deferred consideration	0		0	0	847
Other (loss) income, net	(25)		(29)	(39)	257
Loss Before Provision for Income Tax	(3,716)		(1,793)	(10,889)	(1,566)
Total Assets	91,817			91,817			88,841
UNITED STATES [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Assets	78,629			78,629			74,671
UNITED STATES [Member] | Commercial Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue	22,540		32,553	51,284	62,638
Total Gross Profit	3,616		5,085	7,910	9,715
UNITED STATES [Member] | Professional Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue	5,929		9,481	14,590	19,061
Total Gross Profit	1,853		3,491	4,933	7,205
UNITED KINGDOM [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Assets	13,188			13,188			$ 14,170
UNITED KINGDOM [Member] | Professional Staffing [Member]
Revenues From External Customers And Long Lived Assets [Line Items]
Total Revenue	14,892		31,461	36,179	65,625
Total Gross Profit	$ 2,085		$ 3,516	$ 5,359	$ 7,290

SEGMENTS (Details 1)

SEGMENTS (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Disaggregation Of Revenue [Line Items]
Total Revenue	$ 43,361	$ 73,495	$ 102,053	$ 147,324
Temporary Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	41,978	71,101	97,974	142,099
Permanent Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	1,383	2,394	4,079	5,225
UNITED STATES [Member] | Commercial Staffing [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	22,540	32,553	51,284	62,638
UNITED STATES [Member] | Commercial Staffing [Member] | Temporary Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	22,476	32,521	51,174	62,541
UNITED STATES [Member] | Commercial Staffing [Member] | Permanent Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	64	32	110	97
UNITED STATES [Member] | Professional Staffing [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	5,929	9,481	14,590	19,061
UNITED STATES [Member] | Professional Staffing [Member] | Temporary Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	5,298	7,885	12,515	15,584
UNITED STATES [Member] | Professional Staffing [Member] | Permanent Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	631	1,596	2,075	3,477
UNITED KINGDOM [Member] | Professional Staffing [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	14,892	31,461	36,179	65,625
UNITED KINGDOM [Member] | Professional Staffing [Member] | Temporary Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	14,204	30,695	34,285	63,974
UNITED KINGDOM [Member] | Professional Staffing [Member] | Permanent Revenue [Member]
Disaggregation Of Revenue [Line Items]
Total Revenue	$ 688	$ 766	$ 1,894	$ 1,651

OTHER RELATED PARTY TRANSACTI_3

OTHER RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Related Party Transaction [Line Items]
Compensation Expense Recognized			$ 339	$ 423
Board and Committee Members [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 57	$ 57	$ 114	$ 114
Shares Issued		5,600	5,600	11,200
Value of Shares Issued		$ 8	$ 4	$ 20
Compensation Expense Recognized	20	23	36	47
Board and Committee Members [Member] | Dimitri Villard [Member]
Related Party Transaction [Line Items]
Cash Compensation	19	$ 19	$ 38	$ 38
Shares Issued		1,400	1,400	2,800
Value of Shares Issued		$ 2	$ 1	$ 5
Compensation Expense Recognized	6	7	11	15
Board and Committee Members [Member] | Jeff Grout [Member]
Related Party Transaction [Line Items]
Cash Compensation	19	$ 19	$ 38	$ 38
Shares Issued		1,400	1,400	2,800
Value of Shares Issued		$ 2	$ 1	$ 5
Compensation Expense Recognized	6	7	11	15
Board and Committee Members [Member] | Nick Florio [Member]
Related Party Transaction [Line Items]
Cash Compensation	19	$ 19	$ 38	$ 38
Shares Issued		1,400	1,400	2,800
Value of Shares Issued		$ 2	$ 1	$ 5
Compensation Expense Recognized	6	$ 7	$ 11	$ 15
Board and Committee Members [Member] | Alicia Barker [Member]
Related Party Transaction [Line Items]
Shares Issued		1,400	1,400	2,800
Value of Shares Issued		$ 2	$ 1	$ 5
Compensation Expense Recognized	$ 2	$ 2	$ 3	$ 2

OTHER RELATED PARTY TRANSACTI_4

OTHER RELATED PARTY TRANSACTIONS (Details Textual) - Separation Agreement [Member] - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Dec. 28, 2019
Mr. Briand [Member]
Related Party Transaction [Line Items]
Payments for severance costs	$ 0	$ 190
Mr. Faiman [Member]
Related Party Transaction [Line Items]
Severance costs			$ 190
Mr. Faiman [Member] | Employee Severance [Member]
Related Party Transaction [Line Items]
Payments for severance costs	$ 170

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 27, 2020	Jun. 29, 2019
Cash paid for:
Interest	$ 2,629	$ 3,360
Income taxes	0	98
Non-Cash Investing and Financing Activities:
Shares issued	0	21
Dividends accrued to related parties	1,977	0
HSBC Invoice Finance (UK) Ltd Factoring Facility [Member]
Non-Cash Investing and Financing Activities:
Deferred purchase price of UK factoring facility	4,296	3,585
Jackson Investment Group, LLC [Member]
Non-Cash Investing and Financing Activities:
Shares issued	$ 324	$ 0