RCM (RCMT) 10-K 14 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2023	Mar. 13, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0000700841
Entity Registrant Name	RCM TECHNOLOGIES, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 30, 2023
Document Transition Report	false
Entity File Number	1-10245
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	95-1480559
Entity Address, Address Line One	2500 McClellan Avenue, Suite 350
Entity Address, City or Town	Pennsauken
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	08109-4613
City Area Code	856
Local Phone Number	356-4500
Title of 12(b) Security	Common Stock, par value $0.05 per share
Trading Symbol	RCMT
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 81.9
Entity Common Stock, Shares Outstanding		7,939,419
Auditor Name	WithumSmith+Brown, PC
Auditor Location	Red Bank, New Jersey
Auditor Firm ID	100

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Current assets:
Cash and cash equivalents	$ 6,284	$ 339	$ 235
Accounts receivable, net	70,690	50,762	48,240
Transit accounts receivable	8,891	3,280	1,010
Prepaid expenses and other current assets	4,637	4,636	2,486
Total current assets	90,502	59,017	51,971
Property and equipment, net	4,005	2,098	1,939
Other assets:
Deposits	313	173	176
Goodwill	22,147	22,147	16,354
Operating right of use asset	2,779	3,665	1,877
Intangible assets, net	683	864	0
Total other assets	25,977	26,849	18,942
Total assets	120,484	87,964	72,852
Accounts payable and accrued expenses	12,454	14,147	9,306
Transit accounts payable	31,102	9,767	2,064
Accrued payroll and related costs	11,203	13,023	13,027
Finance lease payable	233	462	437
Income taxes payable	330	85	0
Operating right of use liability	693	1,349	1,502
Contingent consideration from acquisitions	300	472	103
Deferred liabilities	1,881	1,119	3,418
Total current liabilities	58,196	40,424	29,857
Finance lease payable	0	232	502
Contingent consideration from acquisitions, net of current portion	1,671	1,970	600
Operating right of use liability, net of current portion	2,268	2,932	1,631
Borrowings under line of credit	30,804	8,783	14,151
Total liabilities	94,694	56,002	46,883
Contingencies (note 16) and Commitments (note 18)
Stockholders’ equity:
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding	0	0	0
Common stock, $0.05 par value; 40,000,000 shares authorized; 17,673,427 shares issued and 7,844,821 shares outstanding at December 30, 2023, 17,287,967 shares issued and 9,285,318 shares outstanding at December 31, 2022 and 16,903,157 shares issued and 10,290,935 shares outstanding at January 1, 2022	882	863	845
Additional paid-in capital	116,579	113,878	111,068
Accumulated other comprehensive loss	(2,813)	(2,863)	(2,699)
Accumulated deficit	(19,265)	(36,096)	(56,985)
Treasury stock, 9,828,606 shares at December 30, 2023, 8,002,649 shares at December 31, 2022 and 6,612,222 shares at January 1, 2022	(69,593)	(43,820)	(26,260)
Stockholders’ equity	25,790	31,962	25,969
Total liabilities and stockholders’ equity	120,484	87,964	72,852
Domestic Tax Authority [Member]
Other assets:
Deferred tax assets, net	0	0	535
Deferred income taxes, net	1,568	1,495	0
Foreign Tax Authority [Member]
Other assets:
Deferred tax assets, net	55	0	0
Deferred income taxes, net	$ 187	$ 166	$ 142

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Preferred stock par value (in dollars per share)	$ 1	$ 1	$ 1
Preferred stock, authorized (in shares)	5,000,000	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0	0
Preferred stock, outstanding (in shares)	0	0	0
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05	$ 0.05
Common stock, authorized (in shares)	40,000,000	40,000,000	40,000,000
Common stock, issued (in shares)	17,673,427	17,287,967	16,903,157
Common stock, outstanding (in shares)	7,844,821	9,285,318	10,290,935
Treasury stock, shares (in shares)	9,828,606	8,002,649	6,612,222

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue	$ 263,237	$ 284,680	$ 203,875
Cost of services	186,541	201,753	150,751
Gross profit	76,696	82,927	53,124
Operating costs and expenses
Selling, general and administrative	52,185	53,395	42,019
Depreciation and amortization of property and equipment	1,032	995	1,007
Amortization of acquired intangible assets	182	46	95
Gain on sale of assets	(395)	(219)	(2,420)
Remeasurement of acquisition-related contingent consideration	0	(88)	(1,713)
Operating costs and expenses	53,004	54,129	38,988
Operating income	23,692	28,798	14,136
Other expense (income)
Interest expense and other, net	1,399	370	365
Change in fair value of contingent consideration	0	0	52
Loss (gain) on foreign currency transactions	98	(52)	(195)
Other expense, net	1,497	318	222
Income before income taxes	22,195	28,480	13,914
Income tax expense	5,364	7,591	2,925
Net income	$ 16,831	$ 20,889	$ 10,989
Basic net earnings per share (in dollars per share)	$ 2.03	$ 2.08	$ 1
Diluted net earnings per share (in dollars per share)	$ 1.96	$ 2	$ 0.95

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Net income	$ 16,831	$ 20,889	$ 10,989
Other comprehensive income (loss)	50	(164)	(149)
Total comprehensive income	$ 16,881	$ 20,725	$ 10,840

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Stock Subscriptions Receivable [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Jan. 02, 2021	16,224,191					4,681,311
Balance at Jan. 02, 2021	$ 811	$ (420)	$ 109,588	$ (2,550)	$ (67,974)	$ (17,217)	$ 22,238
Issuance of stock under employee stock purchase plan (in shares)	101,784					0
Issuance of stock under employee stock purchase plan	$ 5	0	131	0	0	$ 0	136
Stock subscription receivable (in shares)	250,000					0
Stock subscription receivable	$ 13	420	(13)	0	0	$ 0	420
Equity compensation expense from awards issued	$ 0	0	1,358	0	0	$ 0	1,358
Issuance of stock upon vesting of restricted share awards (in shares)	327,182					0
Issuance of stock upon vesting of restricted share awards	$ 16	0	(16)	0	0	$ 0	0
Effect of excess tax deduction over book expense associated with exercise of equity awards	$ 0	0	20	0	0	$ 0	$ 20
Purchase of treasury stock (in shares)	0					1,930,911	1,930,911
Purchase of treasury stock	$ 0	0	0	0	0	$ (9,043)	$ (9,043)
Foreign currency translation adjustment	0	0	0	(149)	0	0	(149)
Net income (loss)	$ 0	0	0	0	10,989	$ 0	10,989
Issuance of stock under employee stock purchase plan (in shares)	101,784					0
Issuance of stock under employee stock purchase plan	$ 5	0	131	0	0	$ 0	136
Balance (in shares) at Jan. 01, 2022	16,903,157					6,612,222
Balance at Jan. 01, 2022	$ 845	0	111,068	(2,699)	(56,985)	$ (26,260)	25,969
Issuance of stock under employee stock purchase plan (in shares)	83,879					0
Issuance of stock under employee stock purchase plan	$ 4	0	404	0	0	$ 0	408
Equity compensation expense from awards issued	$ 0	0	1,582	0	0	$ 0	1,582
Issuance of stock upon vesting of restricted share awards (in shares)	262,931					0
Issuance of stock upon vesting of restricted share awards	$ 12	0	(12)	0	0	$ 0	0
Effect of excess tax deduction over book expense associated with exercise of equity awards	$ 0	0	206	0	0	$ 0	$ 206
Purchase of treasury stock (in shares)	0					1,390,427	1,309,427
Purchase of treasury stock	$ 0	0	0	0	0	$ (17,560)	$ (17,560)
Foreign currency translation adjustment	0	0	0	(164)	0	0	(164)
Net income (loss)	$ 0	0	0	0	20,889	$ 0	20,889
Common stock issued for acquisition (in shares)	38,000					0
Common stock issued for acquisition	$ 2	0	630	0	0	$ 0	632
Issuance of stock under employee stock purchase plan (in shares)	83,879					0
Issuance of stock under employee stock purchase plan	$ 4	0	404	0	0	$ 0	408
Balance (in shares) at Dec. 31, 2022	17,287,967					8,002,649
Balance at Dec. 31, 2022	$ 863	0	113,878	(2,863)	(36,096)	$ (43,820)	31,962
Issuance of stock under employee stock purchase plan (in shares)	66,501					0
Issuance of stock under employee stock purchase plan	$ 3	0	699	0	0	$ 0	702
Equity compensation expense from awards issued	$ 0	0	2,092	0	0	$ 0	2,092
Issuance of stock upon vesting of restricted share awards (in shares)	310,959					0
Issuance of stock upon vesting of restricted share awards	$ 16	0	(16)	0	0	$ 0	0
Effect of excess tax deduction over book expense associated with exercise of equity awards		0	(206)	0	0	$ 0	$ (206)
Purchase of treasury stock (in shares)	0					1,825,957	1,825,957
Purchase of treasury stock	$ 0	0	0	0	0	$ (25,773)	$ (25,773)
Foreign currency translation adjustment	0	0	0	50	0	0	50
Net income (loss)	$ 0	0	0	0	16,831	$ 0	16,831
Common stock issued for acquisition (in shares)	8,000					0
Common stock issued for acquisition	$ 0	0	132	0	0	$ 0	132
Issuance of stock under employee stock purchase plan (in shares)	66,501					0
Issuance of stock under employee stock purchase plan	$ 3	0	699	0	0	$ 0	702
Balance (in shares) at Dec. 30, 2023	17,673,427					9,828,606
Balance at Dec. 30, 2023	$ 882	$ 0	$ 116,579	$ (2,813)	$ (19,265)	$ (69,593)	$ 25,790

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Cash flows from operating activities:
Net income	$ 16,831	$ 20,889	$ 10,989
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	1,214	1,041	1,102
Gain on sale of assets	(395)	(219)	(2,420)
Remeasurement of contingent consideration	0	(88)	(1,713)
Change in fair value of contingent consideration	0	0	52
Equity compensation expense from awards issued	2,092	1,582	1,358
Effect of excess tax deduction on equity awards	(206)	206	20
Provision for losses on accounts receivable	656	(1,038)	(208)
Deferred income tax expense	41	2,054	2,542
Change in operating right of use assets	919	1,001	1,057
Changes in operating assets and liabilities:
Accounts receivable	(20,576)	(1,509)	(14,710)
Prepaid expenses and other current assets	3	(2,350)	1,838
Net of transit accounts receivable and payable	15,724	5,433	(1,317)
Accounts payable and accrued expenses	(1,506)	4,919	1,518
Accrued payroll and related costs	(1,825)	24	149
Right of use liabilities	(1,353)	(1,642)	(1,919)
Income taxes payable	(242)	(276)	436
Deferred revenue	762	(2,299)	3,020
Deposits	(141)	3	(7)
Total adjustments and changes in operating assets and liabilities	(4,349)	7,394	(10,074)
Net cash provided by operating activities	12,482	28,283	915
Cash flows from investing activities:
Property and equipment acquired	(2,931)	(889)	(568)
Payments for business acquired	0	(4,150)	0
Proceeds from sale of assets	395	219	6,859
Net cash (used in) provided by investing activities	(2,536)	(4,820)	6,291
Cash flows from financing activities:
Borrowings under line of credit	148,957	105,184	110,481
Repayments under line of credit	(126,936)	(110,552)	(108,220)
Issuance of stock for employee stock purchase plan	702	408	137
Changes in finance lease obligations	(463)	(508)	(415)
Contingent consideration paid	(339)	(99)	(494)
Common stock repurchase	(25,773)	(17,560)	(9,043)
Net cash used in financing activities	(3,852)	(23,127)	(7,554)
Effect of exchange rate changes on cash and cash equivalents	(149)	(232)	(151)
Increase (decrease) in cash and cash equivalents	5,945	104	(499)
Cash and cash equivalents at beginning of period	339	235	734
Cash and cash equivalents at end of period	6,284	339	235
Supplemental cash flow information:
Interest	1,192	297	417
Income taxes	4,447	5,095	1,010
Non-cash investing activities:
Contingent consideration relating to acquisitions	0	1,927	0
Fixed assets acquired in acquisitions	0	5	0
Non-cash financing activities:
Issuance of accrued share-based compensation	0	0	580
Right of use assets obtained in exchange for lease obligations	33	3,047	1,832
Value of shares issued as contingent consideration	132	0	0
TalentHerder LLC [Member]
Non-cash investing activities:
Value of shares issued pursuant to acquisitions	$ 0	$ 631	$ 0

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 30, 2023 shares
ecd_TradingArrByIndTable
Material Terms of Trading Arrangement [Text Block]	ITEM 9B. OTHER INFORMATION Rule 10b5 1 Pursuant to Item 408 16a 1 10b5 1 December 30, 2023 Name Position Action Adoption Date Expiration Date Aggregate Numbers of Common Stock to be Purchased/Sold Bradley S. Vizi Executive Chairman & President Adopted December 7, 2023 March 7, 2026 650,000 ( 1 Michael Saks Division President, Health Care Services Adopted December 5, 2023 December 1, 2024 18,000 ___________________ ( 1 Other than as disclosed above, no terminated 10b5 1 10b5 1 408
Rule 10b5-1 Arrangement Adopted [Flag]	true
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Bradley S. Vizi [Member]
ecd_TradingArrByIndTable
Trading Arrangement, Individual Name	Bradley S. Vizi
Trading Arrangement, Individual Title	Executive Chairman & President
Trading Arrangement Adoption Date	December 7, 2023
Trading Arrangement Termination Date	March 7, 2026
Trading Arrangement, Securities Aggregate Available Amount	650,000
Michael Saks [Member]
ecd_TradingArrByIndTable
Trading Arrangement, Individual Name	Michael Saks
Trading Arrangement, Individual Title	Division President, Health Care Services
Trading Arrangement Adoption Date	December 5, 2023
Trading Arrangement Termination Date	December 1, 2024
Trading Arrangement, Securities Aggregate Available Amount	18,000

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business and Basis of Presentation RCM Technologies, Inc. (the “Company” or “RCM”) is a premier provider of business and technology solutions designed to enhance and maximize the operational performance of its customers through the adaptation and deployment of advanced engineering, life sciences and information technology services. Additionally, the Company provides specialty health care staffing services through its Specialty Health Care Services group. RCM’s offices are primarily located in major metropolitan centers throughout North America, with additional offices in the Netherlands, Serbia and Germany. The consolidated financial statements are comprised of the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers its holdings of highly liquid money-market instruments and certificates of deposit to be cash equivalents if the securities mature within 90 $250. The Company held $103, $79 and $21 of cash and cash equivalents in Canadian banks as of December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, April 2023. December 30, 2023, December 31, 2022 January 1, 2022, Fair Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit’s variable interest rate. The Company does not Accounts Receivable and Allowance for Doubtful Accounts The Company’s accounts receivable are primarily due from trade customers. Credit is extended based on evaluation of customers’ financial condition and, generally, collateral is not 2016 13 first 2023. no Unbilled Accounts Receivable and Work-in-Process Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenue earned under contracts which the Company is contractually precluded from invoicing until future dates as project milestones are realized. The Company follows Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers 4 Transit Accounts Receivable and Transit Accounts Payable From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no 606 Under the terms of the agreements, the Company is typically not not not Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization, and are depreciated or amortized on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. Computer hardware and software, and furniture and office equipment are typically depreciated over five Intangible Assets The Company’s intangible assets have been generated through acquisitions. The Company maintains responsibility for valuing and determining the useful life of intangible assets. As a general rule, the Company amortizes restricted covenants over four six may third Canadian Sales Tax The Company is required to charge and collect sales tax for all Canadian clients and remits invoiced sales tax monthly to the Canadian taxing authorities whether collected or not. not Goodwill Goodwill is not 350 Intangibles - Goodwill and Other. December may three 2017 04, 350 December 30, 2017 2 0 no The Company did not December 30, 2023, December 31, 2022 January 1, 2022. no not Long-Lived and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not Software In accordance with FASB ASC 350 40 December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022 Income Taxes The Company makes judgments and interpretations based on enacted tax laws, published tax guidance, as well as estimates of future earnings. These judgments and interpretations affect the provision for income taxes, deferred tax assets and liabilities and the valuation allowance. The Company evaluated the deferred tax assets and determined on the basis of objective factors that the net assets will be realized through future years’ taxable income. In the event that actual results differ from these estimates and assessments, additional valuation allowances may not December 30, 2023, December 31, 2022 January 1, 2022. The Company accounts for income taxes in accordance with FASB ACS 740 740 740 The Company also follows the provisions of FASB ASC 740 Revenue Recognition The Company records revenue under Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company’s Engineering Services, Life Sciences and Information Technology segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company’s segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company’s revenue is invoiced on a time and materials basis. The following table presents our revenue disaggregated by revenue source for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022: December 30, 2023 December 31, 2022 January 1, 2022 Specialty Health Care: Time and Material $ 134,941 $ 158,001 $ 97,363 Permanent Placement Services 1,300 1,447 1,132 Total Specialty Health Care $ 136,241 $ 159,448 $ 98,495 Engineering: Time and Material $ 42,443 $ 44,915 $ 33,937 Fixed Fee 42,232 41,021 32,168 Permanent Placement Services - 1 67 Total Engineering $ 84,675 $ 85,937 $ 66,172 Life Sciences and Information Technology: Time and Material $ 35,368 $ 35,473 $ 37,181 Fixed Fee 6,551 3,022 1,390 Permanent Placement Services 402 800 637 Total Life Sciences and Information Technology $ 42,321 $ 39,295 $ 39,208 $ 263,237 $ 284,680 $ 203,875 Time and Material The Company’s Health Care segment predominantly recognizes revenue through time and material work while its Engineering and Life Sciences and Information Technology segments recognize revenue through both time and material and fixed fee work. The Company’s time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed Fee From time to time and predominantly in our Engineering segment, the Company enters into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company’s fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. These fees are typically based on a percentage of the compensation paid to the person placed with the Company’s client. The Company guarantees its permanent placements on a prorated basis for 90 not 90 December 30, 2023, December 31, 2022 January 1, 2022, The deferred revenue balance as of December 30, 2023, December 31, 2022 January 1, 2022 may one December 30, 2023, December 31, 2022 January 1, 2022, Transit Receivables and Transit Payables From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no not not not December 30, 2023. December 31, 2022. January 1, 2022. Concentrations During the fiscal year ended December 30, 2023, two 10% December 31, 2022, two 10% January 1, 2022, no 10% 10% The Company’s five, ten twenty December 30, 2023. ten twenty December 31, 2022. ten twenty 65.1%, January 1, 2022. As of December 30, 2023, two 10% December 31, 2022, two 10% January 1, 2022, two 10% Foreign Currency Translation The functional currency of the Company’s Canadian, Serbian and German subsidiaries is the local currency. Assets and liabilities are translated at period-end exchange rates. Income and expense items are translated at weighted average rates of exchange prevailing during the year. Any translation adjustments are included in the accumulated other comprehensive income account in stockholders’ equity. Transactions executed in different currencies resulting in exchange adjustments are translated at spot rates and resulting foreign exchange transaction gains and losses are included in the results of operations. Comprehensive Income Comprehensive income consists of net income and foreign currency translation adjustments. Per Share Data Basic net income per share is calculated using the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated using the weighted-average number of common shares plus dilutive potential common shares outstanding during the period. Potential dilutive common shares consist of stock options and other stock-based awards under the Company’s stock compensation plans, when their impact is dilutive. Because of the Company’s capital structure, all reported earnings pertain to common shareholders and no Share - Based Compensation The Company recognizes share-based compensation over the vesting period of an award based on fair value at the grant date determined using the Black-Scholes option pricing model. Certain assumptions are used to determine the fair value of stock-based payment awards on the date of grant and require subjective judgment. Because employee stock options have characteristics significantly different from those of traded options, and because changes in the input assumptions can materially affect the fair value estimate, the existing models may not may may 11 Restricted share and share unit awards are recognized at their fair value. The amount of compensation cost is measured on the grant date fair value of the equity instrument issued. The compensation cost of the restricted share and share unit awards is recognized over the vesting period of the restricted share and share unit awards on a straight-line basis. Restricted share and share unit awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee’s restricted share or share unit award fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for restricted share and share unit awards that ultimately do not Advertising Costs Advertising costs are expensed as incurred. Total advertising expense was $781, $925 and $914 for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022, Fair Value Measurements The Company values its financial assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, a fair value hierarchy was established that prioritizes observable and unobservable inputs used to measure fair value into three Level 1: 1 Level 2: 1 Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value. Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation. These classifications had no

Note 2 - Fiscal Year

Note 2 - Fiscal Year	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	2. FISCAL YEAR The Company follows a 52/53 December 31. December 30, 2023 ( 2023 December 31, 2022 ( 2022 January 1, 2022 ( 2021 fifty-two

Note 3 - Use of Estimates and U

Note 3 - Use of Estimates and Uncertainties	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	3. USE OF ESTIMATES AND UNCERTAINTIES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenue and expenses and disclosure of contingent assets and liabilities. Actual results could differ from those estimates. The Company uses estimates to determine an allowance for doubtful accounts on its accounts receivable, litigation, medical claims, vacation, goodwill impairment, if any, equity compensation, the tax rate applied and the valuation of certain assets and liability accounts. In addition, the Company reviews its estimated costs to complete a contract and adjusts those costs when necessary. These estimates can be significant to the operating results and financial position of the Company. The estimates are based upon various factors including current and historical trends, as well as other pertinent industry and regulatory authority information. Management regularly evaluates this information to determine if it is necessary to update the basis for its estimates and to adjust for known changes. The Company has risk participation arrangements with respect to workers compensation and health care insurance. The amounts included in the Company’s costs related to this risk participation are estimated and can vary based on changes in assumptions, the Company’s claims experience or the providers included in the associated insurance programs. The Company can be affected by a variety of factors including uncertainty relating to the performance of the general economy, competition, demand for the Company’s services, adverse litigation and claims and the hiring, training and retention of key employees. Fair Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit’s variable interest rate. The Company does not The Company re-measures the fair value of the contingent consideration at each reporting period and any change in the fair value from either the passage of time or events occurring after the acquisition date, is recorded in earnings in the accompanying consolidated statement of operations.

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. ACCOUNTS RECEIVABLE, TRANSIT ACCOUNTS RECEIVABLE AND TRANSIT ACCOUNTS PAYABLE The Company’s accounts receivable are comprised as follows: December 30, 2023 December 31, 2022 January 1, 2022 Billed $ 51,111 $ 40,256 $ 37,396 Unbilled 14,737 6,615 10,231 Work-in-progress 6,442 4,991 1,810 Allowance for sales discounts and doubtful accounts (1,600 ) (1,100 ) (1,197 ) Accounts receivable, net $ 70,690 $ 50,762 $ 48,240 Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-progress primarily represents revenue earned under contracts which the Company contractually invoices at future dates.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. PROPERTY AND EQUIPMENT Property and equipment are comprised of the following: December 30, 2023 December 31, 2022 January 1, 2022 Computers and systems $ 5,513 $ 4,077 $ 4,133 Equipment and furniture 262 220 86 Leasehold improvements 413 267 159 Laboratory equipment 173 67 - 6,360 4,630 4,378 Less: accumulated depreciation and amortization 2,355 2,532 2,439 Property and equipment, net $ 4,005 $ 2,098 $ 1,939 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $1,201, $901 and $1,671 during the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022,

Note 6 - Acquisitions and Dives

Note 6 - Acquisitions and Divestitures	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	6. ACQUISITIONS AND DIVESTITURES The purchase method of accounting in accordance with FASB ASC 805, TalentHerder Acquisition Effective October 2, 2022, The consideration and estimated fair value of assets acquired and liabilities assumed is as follows: Cash $ 4,150 Common stock of the Company 631 Contingent consideration, at fair value 1,927 Total consideration $ 6,708 The seller of TalentHerder is eligible to receive post-closing contingent consideration upon the business exceeding certain base levels of operating income, potentially earned over five five Property and equipment, net $ 5 Customer relationships 910 Goodwill (a) 5,793 Total consideration $ 6,708 (a) The goodwill is expected to be fully deductible for tax purposes over a period of 15 In the fourth 2021, not first 19 two second 2022 2023. 2022, 2022. Potential future contingent payments to be made to all active acquisitions after December 30, 2023 December 30, 2023, December 31, 2022 January 1, 2022, The changes in the liability for contingent consideration from acquisitions for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 Balance as of January 2, 2021 $ 2,858 Contingent payments made (494 ) Changes in fair value of contingent consideration 52 Remeasurement of contingent consideration (1,713 ) Balance as of January 1, 2022 $ 703 Contingent payments made (99 ) Remeasurement of contingent consideration (88 ) Acquisition of TalentHerder 1,926 Balance as of December 31, 2022 $ 2,442 Contingent payments - cash (339 ) Contingent payments - stock (132 ) Balance as of December 30, 2023 $ 1,971 Future Contingent Payments As of December 30, 2023, two may 1 September 30, 2018, 2 October 2, 2022, December 30, 2023 Total The four quarters following December 30, 2023 $ 300 Thereafter 1,671 Estimated future contingent consideration payments $ 1,971 For acquisitions that involve contingent consideration, the Company records a liability equal to the fair value of the estimated contingent consideration obligation as of the acquisition date. The Company determines the acquisition date fair value of the contingent consideration based on the likelihood of paying the additional consideration. The fair value is estimated using projected future operating results and the corresponding future earn-out payments that can be earned upon the achievement of specified operating objectives and financial results by acquired companies using Level 3 may one Estimates of future contingent payments are subject to significant judgment and actual payments may December 30, 2023. 3 Divestiture of Assets On July 30, 2021, two two two 205 20, not January 1, 2022. December 30, 2023, December 31, 2022, January 1, 2022, two

Note 7 - Goodwill

Note 7 - Goodwill	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Goodwill Disclosure [Text Block]	7. GOODWILL Goodwill represents the premium paid over the fair value of the net tangible and intangible assets acquired in business combinations. The Company tests goodwill for impairment on an annual basis as of the last day of the Company's fiscal year or more frequently if events occur or circumstances change indicating that the fair value of goodwill may no December 30, 2023, December 31, 2022 January 1, 2022. December 30, 2023, December 31, 2022 January 1, 2022 The changes in the carrying amount of goodwill for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 Engineering Specialty Health Care Information Technology Total Balance as of January 2, 2021 $ 11,918 $ 2,398 $ 2,038 $ 16,354 No change in fiscal 2021 - - - - Balance as of January 1, 2022 $ 11,918 $ 2,398 $ 2,038 $ 16,354 Acquisition of TalentHerder - - 5,793 5,793 Balance as of December 31, 2022 $ 11,918 $ 2,398 $ 7,831 $ 22,147 No change in fiscal 2023 - - - - Balance as of December 30, 2023 $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 8 - Intangible Assets

Note 8 - Intangible Assets	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	8. INTANGIBLE ASSETS The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not no All of the Company’s intangible assets are associated with the Engineering segment. Intangible assets other than goodwill are amortized over their useful lives. Intangible assets are carried at cost, less accumulated amortization. Details of intangible assets by class at December 30, 2023, December 31, 2022 January 1, 2022: December 30, 2023 December 31, 2022 January 1, 2022 Customer relationships $ 683 $ 864 $ - Total intangible assets $ 683 $ 864 $ - Amortization of acquired intangible assets for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 2027. Estimated future amortization expense, by fiscal years, for these intangibles assets are as follows: 2024 $ 182 2025 182 2026 182 2027 137 Total $ 683

Note 9 - Line of Credit

Note 9 - Line of Credit	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	9. LINE OF CREDIT On April 24, 2023, August 9, 2018 ( The Fourth Amended and Restated Loan Agreement provides for a $45.0 million revolving credit facility (the “Revolving Credit Facility”), has no April 24, 2026. Borrowings under the Revolving Credit Facility bear interest at one two not December 30, 2023, December 31, 2022 January 1, 2022 All borrowings under the Fourth Amended and Restated Loan Agreement remain collateralized with substantially all of the Company’s assets, as well as the capital stock of its subsidiaries. The Revolving Credit Facility also contains various financial and non-financial covenants, such as a covenant that restricts the Company’s ability to borrow in order to pay dividends. As of December 30, 2023, . Borrowings under the line of credit as of December 30, 2023, December 31, 2022 January 1, 2022 December 30, 2023, December 31, 2022 January 1, 2022, $1.9 December 30, 2023,

Note 10 - Per Share Data

Note 10 - Per Share Data	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	10. The Company uses the treasury stock method to calculate the weighted-average shares outstanding used for diluted earnings per share. The number of weighted-average shares used to calculate basic and diluted earnings per share for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Basic weighted average shares outstanding 8,308,867 10,051,688 11,035,361 Dilutive effect of outstanding restricted share awards 283,705 390,488 589,740 Diluted weighted average shares outstanding 8,592,572 10,442,176 11,625,101 For the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022, no Unissued shares of common stock were reserved for the following purposes: December 30, 2023 December 31, 2022 January 1, 2022 Time-based restricted stock awards outstanding 376,618 274,939 420,628 Performance-based restricted stock awards outstanding 100,000 225,000 125,000 Future grants of options or shares 603,044 890,682 107,924 Shares reserved for employee stock purchase plan 297,730 364,231 448,110 Total 1,377,392 1,754,852 1,101,662

Note 11 - Share Based Compensat

Note 11 - Share Based Compensation	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	11. SHARE BASED COMPENSATION At December 30, 2023, two 2014 The Company measures the fair value of share-based awards, if and when granted, based on the Black-Scholes method and using the closing market price of the Company’s common stock on the date of grant. Awards typically vest over periods ranging from one five may may Share-based compensation expense of $2.1 million, $1.6 million, and $1.4 million was recognized for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, As of December 30, 2023, 2027. not December 30, 2023 Incentive Share-Based Plans Employee Stock Purchase Plan The Company implemented the 2001 January 1, 2001. one In fiscal 2015, December 31, 2025. 2018, 2021, December 31, 2030. The Company has two first two two first December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 30, 2023, December 31, 2022 January 1, 2022 2014 2014 The 2014 December 2014, 2016, 2020 2022, 2014 December 17, 2030, 2014 All stock awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee’s stock award fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. As of December 30, 2023, not As of December 30, 2023, 2014 The intrinsic value of all equity grants for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 Time-Based Restricted Stock Awards From time-to-time the Company issues time-based restricted stock awards. The following summarizes the activity in the time-based restricted stock awards under the 2014 December 30, 2023: Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 1, 2022 420,628 $ 2.69 Granted 56,500 $ 8.07 Vested (136,931 ) $ 3.46 Forfeited or expired (65,258 ) $ 1.95 Outstanding non-vested at December 31, 2022 274,939 $ 3.59 Granted 293,978 $ 13.23 Vested (181,197 ) $ 2.83 Forfeited or expired (11,102 ) $ 2.23 Outstanding non-vested at December 30, 2023 376,618 $ 11.53 Based on the closing price of the Company’s common stock of $29.04 per share on December 29, 2023 ( December 30, 2023), December 30, 2023 December 30, 2023, 2028. Performance-Based Restricted Stock Awards From time-to-time the Company issues performance-based restricted stock awards to its executives. Performance-based restricted stock awards are typically vested based on certain multi-year performance metrics as determined by the Board of Directors Compensation Committee. The following summarizes the activity in the performance-based restricted stock awards during the fiscal year ended December 30, 2023: Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 1, 2022 125,000 $ 3.26 Granted 225,000 $ 8.73 Vested (125,000 ) $ 3.26 Forfeited or expired - - Outstanding non-vested at December 31, 2022 225,000 $ 8.73 Granted - - Vested (125,000 ) $ 6.15 Forfeited or expired - - Outstanding non-vested at December 30, 2023 100,000 $ 11.96 As of December 30, 2023, one December 2022, 2023 “2023 not 2023 The Company assesses at each reporting date whether achievement of any performance condition is probable and recognizes the expense when achievement of the performance condition becomes probable. The Company will then recognize the appropriate expense cumulatively in the year performance becomes probable and recognize the remaining compensation cost over the remaining requisite service period. If at a later measurement date, the Company determines that performance-based restricted stock awards deemed as likely to vest are deemed as unlikely to vest, the expense recognized will be reversed. Share-based compensation for performance-based equity agreement was $0.7 million, $0.8 million and $0.4 million for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022, During the fiscal year ended December 30, 2023, December 31, 2022, January 1, 2022, Number of Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Granted – time-based vesting 163,005 $ 3.81 Granted – performance-based vesting 125,000 $ 3.26 Vested (452,182 ) $ 1.89 Forfeited or expired - - Outstanding non-vested at January 1, 2022 545,628 $ 2.82 Granted – time-based vesting 56,500 $ 8.07 Granted – performance-based vesting 100,000 $ 11.96 Vested (136,931 ) $ 3.46 Forfeited or expired (65,258 ) $ 1.95 Outstanding non-vested at December 31, 2022 499,939 $ 5.91 Granted – time-based vesting 293,978 $ 13.23 Granted – performance-based vesting - - Vested (306,197 ) $ 4.18 Forfeited or expired (11,102 ) $ 2.23 Outstanding non-vested at December 30, 2023 476,618 $ 11.62 Based on the closing price of the Company’s common stock of $29.04 per share on December 29, 2023, December 30, 2023

Note 12 - Treasury Stock Transa

Note 12 - Treasury Stock Transactions	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Treasury Stock [Text Block]	12. TREASURY STOCK TRANSACTIONS On April 25, 2023, not November 2021, April 2023. may may may 10b5 1 not On April 24, 2023, During the fiscal year ended December 30, 2023, December 31, 2022, January 1, 2022, December 30, 2023, The Company accrued $0.2 million in excise tax associated with its Treasury Stock Repurchase Plan during the fiscal year ended December 30, 2023.

Note 13 - New Accounting Standa

Note 13 - New Accounting Standards	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	13. NEW ACCOUNTING STANDARDS In June 2016, 2016 13, Financial Instruments - Credit Losses (Topic 326 February 2020, 2020 02, Financial Instruments-Credit Losses (Topic 326 842 No. 119 No. 2016 02, 842 2016 13 December 15, 2022. first 2023. no In March 2020, No. 2020 04, Reference Rate Reform (Topic 848 December 2022, No. 2022 06, Deferral of the sunset date of Topic 848. December 31, 2022 December 31, 2024. may December 31, 2024. In November 2023, 2023 07, 280 one December 15, 2023, December 15, 2024. December 28, 2024. In December 2023, 2023 09, 740 2023 09 December 15, 2024, 2023 09

Note 14 - Segment Information

Note 14 - Segment Information	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	14. SEGMENT INFORMATION The Company follows ASC280, 1 Segment operating income (loss) includes selling, general and administrative expenses directly attributable to that segment as well as charges for allocating corporate costs to each of the operating segments. The following tables reflect the results of the reportable segments consistent with the Company’s management system: Fiscal Year Ended December 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 136,241 $ 84,675 $ 42,321 $ - $ 263,237 Cost of services 96,309 64,071 26,161 - 186,541 Gross profit 39,932 20,604 16,160 - 76,696 Selling, general and administrative 26,010 16,964 9,211 - 52,185 Depreciation and amortization of property and equipment 383 504 145 - 1,032 Amortization of acquired intangible assets - - 182 - 182 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 13,539 $ 3,531 $ 6,622 $ - $ 23,692 Total assets as of December 30, 2023 $ 43,769 $ 46,425 $ 18,586 $ 11,704 $ 120,484 Property and equipment acquired $ 141 $ 724 $ 123 $ 1,943 $ 2,931 Fiscal Year Ended December 31, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 159,448 $ 85,937 $ 39,295 $ - $ 284,680 Cost of services 111,543 64,218 25,992 - 201,753 Gross profit 47,905 21,719 13,303 - 82,927 Selling, general and administrative 27,661 17,272 8,462 - 53,395 Depreciation and amortization of property and equipment 426 455 114 - 995 Amortization of acquired intangible assets - - 46 - 46 Remeasurement of acquisition-related contingent consideration - (88 ) - - (88 ) Gain on sale of assets - (219 ) - - (219 ) Operating income $ 19,818 $ 4,299 $ 4,681 $ - $ 28,798 Total assets as of December 31, 2022 $ 34,062 $ 33,447 $ 15,778 $ 4,677 $ 87,964 Property and equipment acquired $ 75 $ 657 $ 124 $ 296 $ 1,152 Fiscal Year Ended January 1, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 98,495 $ 66,172 $ 39,208 $ - $ 203,875 Cost of services 73,177 50,109 27,465 - 150,751 Gross profit 25,318 16,063 11,743 - 53,124 Selling, general and administrative 19,491 14,210 8,318 - 42,019 Depreciation and amortization of property and equipment 373 521 113 - 1,007 Amortization of acquired intangible assets - 95 - - 95 Remeasurement of acquisition-related contingent consideration - (1,713 ) - - (1,713 ) Gain on sale of assets - (2,420 ) - - (2,420 ) Operating income $ 5,454 $ 5,370 $ 3,312 $ - $ 14,136 Total assets as of January 1, 2022 $ 32,809 $ 28,343 $ 8,676 $ 3,024 $ 72,852 Property and equipment acquired $ 563 $ 481 $ 173 $ 359 $ 1,576 The Company derives a majority of its revenue from offices in the United States. Revenue reported for each operating segment are all from external customers. The Company is domiciled in the United States and its segments operate in the United States, Canada, Germany, Puerto Rico and Serbia. Revenue by geographic area for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 Fiscal Year Ended December 30, December 31, January 1, 2023 2022 2022 Revenue United States $ 246,578 $ 272,342 $ 186,169 Canada 6,480 4,708 9,578 Puerto Rico 6,515 5,180 5,237 Europe 3,664 2,630 2,891 $ 263,237 $ 284,680 $ 203,875 Total assets by geographic area as of the reported periods are as follows: Fiscal Year Ended December 30, December 31, January 1, 2023 2022 2022 Total Assets United States $ 110,781 $ 81,558 $ 67,296 Canada 1,880 1,640 1,327 Puerto Rico 3,476 1,401 963 Europe 4,347 3,365 3,266 $ 120,484 $ 87,964 $ 72,852

Note 15 - Income Taxes

Note 15 - Income Taxes	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	15. INCOME TAXES Generally, the Company’s relative income or loss generated in each of its jurisdictions can materially impact the consolidated effective income tax rate of the Company, particularly the ratio of Canadian and Serbian pretax income, versus United States pretax income. The consolidated effective income tax rate for fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022 December 30, 2023, December 31, 2022 January 1, 2022, 21.0%. 2023, 2022 2021 December 30, 2023 December 31, 2022 January 1, 2022 Federal statutory rate 21.0 % 21.0 % 21.0 % Tax expense on taxable income at federal statutory rate $ 4,661 $ 5,981 $ 2,922 State and Puerto Rico income taxes, net of Federal income tax benefit 1,082 1,373 519 Permanent differences domestic and foreign (269 ) 109 (771 ) Foreign income tax rates 25 15 89 Other (135 ) 113 (166 ) Total income tax expense $ 5,364 $ 7,591 $ 2,925 The components of income tax expense (benefit) are as follows: Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Current Federal $ 3,055 $ 2,962 $ 47 State and local 1,608 1,020 45 Foreign 660 359 292 5,323 4,341 384 Deferred Federal 217 2,507 2,152 State (143 ) 718 612 Foreign (33 ) 25 (223 ) 41 3,250 2,541 Total $ 5,364 $ 7,591 $ 2,925 The components of earnings before income taxes by United States and foreign jurisdictions were as follows: Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 United States and Puerto Rico $ 19,333 $ 26,722 $ 10,880 Foreign jurisdictions 2,862 1,758 3,034 $ 22,195 $ 28,480 $ 13,914 A reconciliation of the unrecognized tax benefits for the year December 30, 2023: Unrecognized Tax Benefits Balance as of January 2, 2021 $ - Gross increases: tax positions in prior period - Gross increases: tax positions in current period 1,196 Balance as of January 1, 2022 $ 1,196 Gross increases: tax positions in prior period - Gross increases: tax positions in current period - Balance as of December 31, 2022 $ 1,196 Gross increases: tax positions in prior period - Gross increases: tax positions in current period - Balance as of December 30, 2023 $ 1,196 The total amount of unrecognized tax benefits relating to the Company’s tax positions is subject to change based on future events including, but not not 12 The Company accounts for penalties or interest related to uncertain tax positions as part of its provision for income taxes and records such amounts to tax expense. The Company recorded no December 30, 2023, December 31, 2022 January 1, 2022. At December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023 December 31, 2022 January 1, 2022 Deferred tax assets: Allowance for doubtful accounts $ 421 $ 270 $ 297 Federal and state net operating loss carryforward 48 - 1,153 Compensation 747 775 693 Reserves, accruals, and other 760 296 421 Lease liability 777 1,118 844 Net operating loss carryforward, Germany 55 - - Total deferred tax assets 2,808 2,459 3,408 Deferred tax liabilities: Intangible assets, net of amortization (1,860 ) (1,696 ) (1,428 ) Prepaid expense deferral (1,044 ) (872 ) (552 ) Fixed assets, net of depreciation (689 ) (433 ) (392 ) Right of use assets (728 ) (953 ) (501 ) Deferred tax liability, net, Canada (187 ) (166 ) (142 ) Total deferred tax liabilities (4,508 ) (4,120 ) (3,015 ) Total deferred tax (liabilities) assets, net $ (1,700 ) $ (1,661 ) $ 393 The Company has gross state net operating losses of $0.6 million and foreign net operating losses of $0.1 million to be applied to the net income of future tax returns, respectively. The state net operating losses are subject to various expiration periods. The foreign net operating losses have an indefinite carryforward period. The Company conducts its operations in multiple tax jurisdictions in the United States, Canada, Germany, Puerto Rico and Serbia. The Company and its subsidiaries file a consolidated United States Federal income tax return and file in various states. The Company has no December 30, 2023. no 2019. no 2019. no 2018. Differences between the effective tax rate and the applicable U.S. federal statutory rate may 2023 may Under APB 23, not December 30, 2023, no

Note 16 - Contingencies

Note 16 - Contingencies	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Contingencies Disclosure [Text Block]	16. CONTINGENCIES From time to time, the Company is a defendant in various legal actions that arise in the ordinary business course. These matters may may may As such, the Company is required to assess the likelihood of any adverse outcomes to these matters as well as potential ranges of losses and possible recoveries. The Company may not not may The Company is exposed to various asserted claims as of December 30, 2023, not not, December 30, 2023, In April 2022, not not no $0.5 no $3.3 $0.5 The Company is also subject to other pending legal proceedings and claims that arise from time to time in the ordinary course of its business, which may not

Note 17 - Retirement Plans

Note 17 - Retirement Plans	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	17. RETIREMENT PLANS Profit Sharing Plans The Company maintains a 401 401 401 401 may December 30, 2023, December 31, 2022 January 1, 2022

Note 18 - Commitments

Note 18 - Commitments	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	18. COMMITMENTS Executive Severance Agreements The Company is a party to an Executive Severance Agreement (the “Executive Severance Agreement”) with each of Bradley S. Vizi, the Company's Executive Chairman and President (dated as of June 1, 2018), February 28, 2014, three not Leases Leases are recorded in accordance with FASB ASC 842, 12 The Company determines if an arrangement is a lease at inception. For leases where the Company is the lessee, right of use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Right of use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not . The components of lease expense were as follows: Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Operating lease cost $ 1,428 $ 1,598 $ 1,891 Finance lease cost Amortization of right of use assets $ 484 $ 487 $ 401 Interest on lease liabilities 4 7 9 Total finance lease cost $ 488 $ 494 $ 410 Supplemental Cash Flow information related to leases was as follows: December 30, 2023 December 31, 2022 January 1, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,464 $ 1,633 $ 1,957 Operating cash flows from finance leases $ 5 $ 8 $ 9 Financing cash flows from finance leases $ 462 $ 508 $ 415 Right of use assets obtained in exchange for lease obligations Operating leases $ 33 $ 2,790 $ 830 Finance leases - $ 257 $ 1,002 Supplemental Balance Sheet information as of December 30, 2023, December 31, 2022 January 1, 2022 December 30, 2023 December 31, 2022 January 1, 2022 Operating leases Operating lease right of use assets $ 2,779 $ 3,665 $ 1,877 Operating right of use liability - current $ (693 ) $ (1,349 ) $ (1,502 ) Operating right of use liability - non-current (2,268 ) (2,932 ) (1,631 ) Total operating lease liabilities $ (2,961 ) $ (4,281 ) $ (3,133 ) Finance leases Property and equipment - (right of use assets) $ 926 $ 1,177 $ 1,367 Accumulated depreciation (695 ) (461 ) (375 ) Property and equipment, net $ 231 $ 716 $ 992 Finance lease liability - current $ (233 ) $ (462 ) $ (437 ) Finance lease liability - non-current - (232 ) (502 ) Total finance lease liabilities $ (233 ) $ (694 ) $ (939 ) Weighted average remaining lease term in years Operating leases 8.61 6.78 1.80 Finance leases .50 1.50 2.34 Weighted average discount rate Operating leases 3.15 % 3.10 % 3.32 % Finance leases 0.87 % 0.87 % 1.15 % Maturities of lease liabilities are as follows: Fiscal Year Operating Leases Finance Leases 2024 $ 771 $ 233 2025 506 - 2026 409 - 2027 302 - 2028 144 - Thereafter 1,311 - Total lease payments $ 3,443 $ 233 Less: imputed interest (482 ) - Total $ 2,961 $ 233

Note 19 - Related Party Transac

Note 19 - Related Party Transactions	12 Months Ended
	Dec. 30, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	19. RELATED PARTY TRANSACTIONS There have been no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Description of Business and Basis of Presentation RCM Technologies, Inc. (the “Company” or “RCM”) is a premier provider of business and technology solutions designed to enhance and maximize the operational performance of its customers through the adaptation and deployment of advanced engineering, life sciences and information technology services. Additionally, the Company provides specialty health care staffing services through its Specialty Health Care Services group. RCM’s offices are primarily located in major metropolitan centers throughout North America, with additional offices in the Netherlands, Serbia and Germany. The consolidated financial statements are comprised of the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers its holdings of highly liquid money-market instruments and certificates of deposit to be cash equivalents if the securities mature within 90 $250. The Company held $103, $79 and $21 of cash and cash equivalents in Canadian banks as of December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, April 2023. December 30, 2023, December 31, 2022 January 1, 2022,
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company’s carrying value of financial instruments, consisting primarily of accounts receivable, transit accounts receivable, accounts payable and accrued expenses, transit accounts payable and borrowings under line of credit approximates fair value due to their liquidity or their short-term nature and the line of credit’s variable interest rate. The Company does not
Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts The Company’s accounts receivable are primarily due from trade customers. Credit is extended based on evaluation of customers’ financial condition and, generally, collateral is not 2016 13 first 2023. no
Unbilled Accounts Receivable And Work In Process [Policy Text Block]	Unbilled Accounts Receivable and Work-in-Process Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenue earned under contracts which the Company is contractually precluded from invoicing until future dates as project milestones are realized. The Company follows Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers 4
Transit Receivable and Transit Payable [Policy Text Block]	Transit Accounts Receivable and Transit Accounts Payable From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no 606 Under the terms of the agreements, the Company is typically not not not
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization, and are depreciated or amortized on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. Computer hardware and software, and furniture and office equipment are typically depreciated over five
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangible Assets The Company’s intangible assets have been generated through acquisitions. The Company maintains responsibility for valuing and determining the useful life of intangible assets. As a general rule, the Company amortizes restricted covenants over four six may third
Canadian Sales Tax [Policy Text Block]	Canadian Sales Tax The Company is required to charge and collect sales tax for all Canadian clients and remits invoiced sales tax monthly to the Canadian taxing authorities whether collected or not. not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill is not 350 Intangibles - Goodwill and Other. December may three 2017 04, 350 December 30, 2017 2 0 no The Company did not December 30, 2023, December 31, 2022 January 1, 2022. no not
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Long-Lived and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not not
Research, Development, and Computer Software, Policy [Policy Text Block]	Software In accordance with FASB ASC 350 40 December 30, 2023, December 31, 2022 January 1, 2022, December 30, 2023, December 31, 2022 January 1, 2022
Income Tax, Policy [Policy Text Block]	Income Taxes The Company makes judgments and interpretations based on enacted tax laws, published tax guidance, as well as estimates of future earnings. These judgments and interpretations affect the provision for income taxes, deferred tax assets and liabilities and the valuation allowance. The Company evaluated the deferred tax assets and determined on the basis of objective factors that the net assets will be realized through future years’ taxable income. In the event that actual results differ from these estimates and assessments, additional valuation allowances may not December 30, 2023, December 31, 2022 January 1, 2022. The Company accounts for income taxes in accordance with FASB ACS 740 740 740 The Company also follows the provisions of FASB ASC 740
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company records revenue under Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers We evaluate our revenue contracts with customers based on the five 606: 1 2 3 4 5 The Company derives its revenue from several sources. The Company’s Engineering Services, Life Sciences and Information Technology segments perform consulting and project solution services. The Healthcare segment specializes in long-term and short-term staffing and placement services to hospitals, schools and long-term care facilities amongst others. All of the Company’s segments perform staff augmentation services and derive revenue from permanent placement fees. The majority of the Company’s revenue is invoiced on a time and materials basis. The following table presents our revenue disaggregated by revenue source for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022: December 30, 2023 December 31, 2022 January 1, 2022 Specialty Health Care: Time and Material $ 134,941 $ 158,001 $ 97,363 Permanent Placement Services 1,300 1,447 1,132 Total Specialty Health Care $ 136,241 $ 159,448 $ 98,495 Engineering: Time and Material $ 42,443 $ 44,915 $ 33,937 Fixed Fee 42,232 41,021 32,168 Permanent Placement Services - 1 67 Total Engineering $ 84,675 $ 85,937 $ 66,172 Life Sciences and Information Technology: Time and Material $ 35,368 $ 35,473 $ 37,181 Fixed Fee 6,551 3,022 1,390 Permanent Placement Services 402 800 637 Total Life Sciences and Information Technology $ 42,321 $ 39,295 $ 39,208 $ 263,237 $ 284,680 $ 203,875 Time and Material The Company’s Health Care segment predominantly recognizes revenue through time and material work while its Engineering and Life Sciences and Information Technology segments recognize revenue through both time and material and fixed fee work. The Company’s time and material contracts are typically based on the number of hours worked at contractually agreed upon rates, therefore revenue associated with these time and materials contracts are recognized based on hours worked at contracted rates. Fixed Fee From time to time and predominantly in our Engineering segment, the Company enters into contracts requiring the completion of specific deliverables. The Company has master services agreements with many of its customers that broadly define terms and conditions. Actual services performed under fixed fee arrangements are typically delivered under purchase orders that more specifically define terms and conditions related to that fixed fee project. While these master services agreements can often span several years, the Company’s fixed fee purchase orders are typically performed over six nine not not Permanent Placement Services The Company earns permanent placement fees from providing permanent placement services. These fees are typically based on a percentage of the compensation paid to the person placed with the Company’s client. The Company guarantees its permanent placements on a prorated basis for 90 not 90 December 30, 2023, December 31, 2022 January 1, 2022, The deferred revenue balance as of December 30, 2023, December 31, 2022 January 1, 2022 may one December 30, 2023, December 31, 2022 January 1, 2022, Transit Receivables and Transit Payables From time to time, the Company’s Engineering segment enters into agreements to provide, among other things, construction management and engineering services. Pursuant to these agreements, the Company a) may no not not not December 30, 2023. December 31, 2022. January 1, 2022.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations During the fiscal year ended December 30, 2023, two 10% December 31, 2022, two 10% January 1, 2022, no 10% 10% The Company’s five, ten twenty December 30, 2023. ten twenty December 31, 2022. ten twenty 65.1%, January 1, 2022. As of December 30, 2023, two 10% December 31, 2022, two 10% January 1, 2022, two 10%
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Translation The functional currency of the Company’s Canadian, Serbian and German subsidiaries is the local currency. Assets and liabilities are translated at period-end exchange rates. Income and expense items are translated at weighted average rates of exchange prevailing during the year. Any translation adjustments are included in the accumulated other comprehensive income account in stockholders’ equity. Transactions executed in different currencies resulting in exchange adjustments are translated at spot rates and resulting foreign exchange transaction gains and losses are included in the results of operations.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income Comprehensive income consists of net income and foreign currency translation adjustments.
Earnings Per Share, Policy [Policy Text Block]	Per Share Data Basic net income per share is calculated using the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated using the weighted-average number of common shares plus dilutive potential common shares outstanding during the period. Potential dilutive common shares consist of stock options and other stock-based awards under the Company’s stock compensation plans, when their impact is dilutive. Because of the Company’s capital structure, all reported earnings pertain to common shareholders and no
Share-Based Payment Arrangement [Policy Text Block]	Share - Based Compensation The Company recognizes share-based compensation over the vesting period of an award based on fair value at the grant date determined using the Black-Scholes option pricing model. Certain assumptions are used to determine the fair value of stock-based payment awards on the date of grant and require subjective judgment. Because employee stock options have characteristics significantly different from those of traded options, and because changes in the input assumptions can materially affect the fair value estimate, the existing models may not may may 11 Restricted share and share unit awards are recognized at their fair value. The amount of compensation cost is measured on the grant date fair value of the equity instrument issued. The compensation cost of the restricted share and share unit awards is recognized over the vesting period of the restricted share and share unit awards on a straight-line basis. Restricted share and share unit awards typically include dividend accrual equivalents, which means that any dividends paid by the Company during the vesting period become due and payable after the vesting period assuming the grantee’s restricted share or share unit award fully vests. Dividends for these grants are accrued on the dividend payment dates and included in accounts payable and accrued expenses on the accompanying consolidated balance sheet. Dividends for restricted share and share unit awards that ultimately do not
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. Total advertising expense was $781, $925 and $914 for the fiscal years ended December 30, 2023, December 31, 2022 January 1, 2022,
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company values its financial assets and liabilities based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, a fair value hierarchy was established that prioritizes observable and unobservable inputs used to measure fair value into three Level 1: 1 Level 2: 1 Level 3: no 3 In determining fair value, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible as well as considers counterparty credit risk in its assessment of fair value.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation. These classifications had no

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Specialty Health Care: Time and Material $ 134,941 $ 158,001 $ 97,363 Permanent Placement Services 1,300 1,447 1,132 Total Specialty Health Care $ 136,241 $ 159,448 $ 98,495 Engineering: Time and Material $ 42,443 $ 44,915 $ 33,937 Fixed Fee 42,232 41,021 32,168 Permanent Placement Services - 1 67 Total Engineering $ 84,675 $ 85,937 $ 66,172 Life Sciences and Information Technology: Time and Material $ 35,368 $ 35,473 $ 37,181 Fixed Fee 6,551 3,022 1,390 Permanent Placement Services 402 800 637 Total Life Sciences and Information Technology $ 42,321 $ 39,295 $ 39,208 $ 263,237 $ 284,680 $ 203,875

Note 4 - Accounts Receivable,_2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Billed $ 51,111 $ 40,256 $ 37,396 Unbilled 14,737 6,615 10,231 Work-in-progress 6,442 4,991 1,810 Allowance for sales discounts and doubtful accounts (1,600 ) (1,100 ) (1,197 ) Accounts receivable, net $ 70,690 $ 50,762 $ 48,240

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Computers and systems $ 5,513 $ 4,077 $ 4,133 Equipment and furniture 262 220 86 Leasehold improvements 413 267 159 Laboratory equipment 173 67 - 6,360 4,630 4,378 Less: accumulated depreciation and amortization 2,355 2,532 2,439 Property and equipment, net $ 4,005 $ 2,098 $ 1,939

Note 6 - Acquisitions and Div_2

Note 6 - Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash $ 4,150 Common stock of the Company 631 Contingent consideration, at fair value 1,927 Total consideration $ 6,708
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Property and equipment, net $ 5 Customer relationships 910 Goodwill (a) 5,793 Total consideration $ 6,708
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Balance as of January 2, 2021 $ 2,858 Contingent payments made (494 ) Changes in fair value of contingent consideration 52 Remeasurement of contingent consideration (1,713 ) Balance as of January 1, 2022 $ 703 Contingent payments made (99 ) Remeasurement of contingent consideration (88 ) Acquisition of TalentHerder 1,926 Balance as of December 31, 2022 $ 2,442 Contingent payments - cash (339 ) Contingent payments - stock (132 ) Balance as of December 30, 2023 $ 1,971 Total The four quarters following December 30, 2023 $ 300 Thereafter 1,671 Estimated future contingent consideration payments $ 1,971

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Specialty Health Care Information Technology Total Balance as of January 2, 2021 $ 11,918 $ 2,398 $ 2,038 $ 16,354 No change in fiscal 2021 - - - - Balance as of January 1, 2022 $ 11,918 $ 2,398 $ 2,038 $ 16,354 Acquisition of TalentHerder - - 5,793 5,793 Balance as of December 31, 2022 $ 11,918 $ 2,398 $ 7,831 $ 22,147 No change in fiscal 2023 - - - - Balance as of December 30, 2023 $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Customer relationships $ 683 $ 864 $ - Total intangible assets $ 683 $ 864 $ -
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2024 $ 182 2025 182 2026 182 2027 137 Total $ 683

Note 10 - Per Share Data (Table

Note 10 - Per Share Data (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Basic weighted average shares outstanding 8,308,867 10,051,688 11,035,361 Dilutive effect of outstanding restricted share awards 283,705 390,488 589,740 Diluted weighted average shares outstanding 8,592,572 10,442,176 11,625,101
Unissued Shares of Common Stock [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Time-based restricted stock awards outstanding 376,618 274,939 420,628 Performance-based restricted stock awards outstanding 100,000 225,000 125,000 Future grants of options or shares 603,044 890,682 107,924 Shares reserved for employee stock purchase plan 297,730 364,231 448,110 Total 1,377,392 1,754,852 1,101,662

Note 11 - Share Based Compens_2

Note 11 - Share Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 1, 2022 420,628 $ 2.69 Granted 56,500 $ 8.07 Vested (136,931 ) $ 3.46 Forfeited or expired (65,258 ) $ 1.95 Outstanding non-vested at December 31, 2022 274,939 $ 3.59 Granted 293,978 $ 13.23 Vested (181,197 ) $ 2.83 Forfeited or expired (11,102 ) $ 2.23 Outstanding non-vested at December 30, 2023 376,618 $ 11.53 Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 1, 2022 125,000 $ 3.26 Granted 225,000 $ 8.73 Vested (125,000 ) $ 3.26 Forfeited or expired - - Outstanding non-vested at December 31, 2022 225,000 $ 8.73 Granted - - Vested (125,000 ) $ 6.15 Forfeited or expired - - Outstanding non-vested at December 30, 2023 100,000 $ 11.96 Number of Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at January 2, 2021 709,805 $ 1.92 Granted – time-based vesting 163,005 $ 3.81 Granted – performance-based vesting 125,000 $ 3.26 Vested (452,182 ) $ 1.89 Forfeited or expired - - Outstanding non-vested at January 1, 2022 545,628 $ 2.82 Granted – time-based vesting 56,500 $ 8.07 Granted – performance-based vesting 100,000 $ 11.96 Vested (136,931 ) $ 3.46 Forfeited or expired (65,258 ) $ 1.95 Outstanding non-vested at December 31, 2022 499,939 $ 5.91 Granted – time-based vesting 293,978 $ 13.23 Granted – performance-based vesting - - Vested (306,197 ) $ 4.18 Forfeited or expired (11,102 ) $ 2.23 Outstanding non-vested at December 30, 2023 476,618 $ 11.62

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year Ended December 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 136,241 $ 84,675 $ 42,321 $ - $ 263,237 Cost of services 96,309 64,071 26,161 - 186,541 Gross profit 39,932 20,604 16,160 - 76,696 Selling, general and administrative 26,010 16,964 9,211 - 52,185 Depreciation and amortization of property and equipment 383 504 145 - 1,032 Amortization of acquired intangible assets - - 182 - 182 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 13,539 $ 3,531 $ 6,622 $ - $ 23,692 Total assets as of December 30, 2023 $ 43,769 $ 46,425 $ 18,586 $ 11,704 $ 120,484 Property and equipment acquired $ 141 $ 724 $ 123 $ 1,943 $ 2,931 Fiscal Year Ended December 31, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 159,448 $ 85,937 $ 39,295 $ - $ 284,680 Cost of services 111,543 64,218 25,992 - 201,753 Gross profit 47,905 21,719 13,303 - 82,927 Selling, general and administrative 27,661 17,272 8,462 - 53,395 Depreciation and amortization of property and equipment 426 455 114 - 995 Amortization of acquired intangible assets - - 46 - 46 Remeasurement of acquisition-related contingent consideration - (88 ) - - (88 ) Gain on sale of assets - (219 ) - - (219 ) Operating income $ 19,818 $ 4,299 $ 4,681 $ - $ 28,798 Total assets as of December 31, 2022 $ 34,062 $ 33,447 $ 15,778 $ 4,677 $ 87,964 Property and equipment acquired $ 75 $ 657 $ 124 $ 296 $ 1,152 Fiscal Year Ended January 1, 2022 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 98,495 $ 66,172 $ 39,208 $ - $ 203,875 Cost of services 73,177 50,109 27,465 - 150,751 Gross profit 25,318 16,063 11,743 - 53,124 Selling, general and administrative 19,491 14,210 8,318 - 42,019 Depreciation and amortization of property and equipment 373 521 113 - 1,007 Amortization of acquired intangible assets - 95 - - 95 Remeasurement of acquisition-related contingent consideration - (1,713 ) - - (1,713 ) Gain on sale of assets - (2,420 ) - - (2,420 ) Operating income $ 5,454 $ 5,370 $ 3,312 $ - $ 14,136 Total assets as of January 1, 2022 $ 32,809 $ 28,343 $ 8,676 $ 3,024 $ 72,852 Property and equipment acquired $ 563 $ 481 $ 173 $ 359 $ 1,576
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Fiscal Year Ended December 30, December 31, January 1, 2023 2022 2022 Revenue United States $ 246,578 $ 272,342 $ 186,169 Canada 6,480 4,708 9,578 Puerto Rico 6,515 5,180 5,237 Europe 3,664 2,630 2,891 $ 263,237 $ 284,680 $ 203,875
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	Fiscal Year Ended December 30, December 31, January 1, 2023 2022 2022 Total Assets United States $ 110,781 $ 81,558 $ 67,296 Canada 1,880 1,640 1,327 Puerto Rico 3,476 1,401 963 Europe 4,347 3,365 3,266 $ 120,484 $ 87,964 $ 72,852

Note 15 - Income Taxes (Tables)

Note 15 - Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Federal statutory rate 21.0 % 21.0 % 21.0 % Tax expense on taxable income at federal statutory rate $ 4,661 $ 5,981 $ 2,922 State and Puerto Rico income taxes, net of Federal income tax benefit 1,082 1,373 519 Permanent differences domestic and foreign (269 ) 109 (771 ) Foreign income tax rates 25 15 89 Other (135 ) 113 (166 ) Total income tax expense $ 5,364 $ 7,591 $ 2,925
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Current Federal $ 3,055 $ 2,962 $ 47 State and local 1,608 1,020 45 Foreign 660 359 292 5,323 4,341 384 Deferred Federal 217 2,507 2,152 State (143 ) 718 612 Foreign (33 ) 25 (223 ) 41 3,250 2,541 Total $ 5,364 $ 7,591 $ 2,925 Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 United States and Puerto Rico $ 19,333 $ 26,722 $ 10,880 Foreign jurisdictions 2,862 1,758 3,034 $ 22,195 $ 28,480 $ 13,914
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Unrecognized Tax Benefits Balance as of January 2, 2021 $ - Gross increases: tax positions in prior period - Gross increases: tax positions in current period 1,196 Balance as of January 1, 2022 $ 1,196 Gross increases: tax positions in prior period - Gross increases: tax positions in current period - Balance as of December 31, 2022 $ 1,196 Gross increases: tax positions in prior period - Gross increases: tax positions in current period - Balance as of December 30, 2023 $ 1,196
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Deferred tax assets: Allowance for doubtful accounts $ 421 $ 270 $ 297 Federal and state net operating loss carryforward 48 - 1,153 Compensation 747 775 693 Reserves, accruals, and other 760 296 421 Lease liability 777 1,118 844 Net operating loss carryforward, Germany 55 - - Total deferred tax assets 2,808 2,459 3,408 Deferred tax liabilities: Intangible assets, net of amortization (1,860 ) (1,696 ) (1,428 ) Prepaid expense deferral (1,044 ) (872 ) (552 ) Fixed assets, net of depreciation (689 ) (433 ) (392 ) Right of use assets (728 ) (953 ) (501 ) Deferred tax liability, net, Canada (187 ) (166 ) (142 ) Total deferred tax liabilities (4,508 ) (4,120 ) (3,015 ) Total deferred tax (liabilities) assets, net $ (1,700 ) $ (1,661 ) $ 393

Note 18 - Commitments (Tables)

Note 18 - Commitments (Tables)	12 Months Ended
	Dec. 30, 2023
Notes Tables
Lease, Cost [Table Text Block]	Fiscal Years Ended December 30, 2023 December 31, 2022 January 1, 2022 Operating lease cost $ 1,428 $ 1,598 $ 1,891 Finance lease cost Amortization of right of use assets $ 484 $ 487 $ 401 Interest on lease liabilities 4 7 9 Total finance lease cost $ 488 $ 494 $ 410
Lease, Cash Flow Information [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,464 $ 1,633 $ 1,957 Operating cash flows from finance leases $ 5 $ 8 $ 9 Financing cash flows from finance leases $ 462 $ 508 $ 415 Right of use assets obtained in exchange for lease obligations Operating leases $ 33 $ 2,790 $ 830 Finance leases - $ 257 $ 1,002
Lease, Balance Sheet Information [Table Text Block]	December 30, 2023 December 31, 2022 January 1, 2022 Operating leases Operating lease right of use assets $ 2,779 $ 3,665 $ 1,877 Operating right of use liability - current $ (693 ) $ (1,349 ) $ (1,502 ) Operating right of use liability - non-current (2,268 ) (2,932 ) (1,631 ) Total operating lease liabilities $ (2,961 ) $ (4,281 ) $ (3,133 ) Finance leases Property and equipment - (right of use assets) $ 926 $ 1,177 $ 1,367 Accumulated depreciation (695 ) (461 ) (375 ) Property and equipment, net $ 231 $ 716 $ 992 Finance lease liability - current $ (233 ) $ (462 ) $ (437 ) Finance lease liability - non-current - (232 ) (502 ) Total finance lease liabilities $ (233 ) $ (694 ) $ (939 ) Weighted average remaining lease term in years Operating leases 8.61 6.78 1.80 Finance leases .50 1.50 2.34 Weighted average discount rate Operating leases 3.15 % 3.10 % 3.32 % Finance leases 0.87 % 0.87 % 1.15 %
Lease, Liability, Maturity [Table Text Block]	Fiscal Year Operating Leases Finance Leases 2024 $ 771 $ 233 2025 506 - 2026 409 - 2027 302 - 2028 144 - Thereafter 1,311 - Total lease payments $ 3,443 $ 233 Less: imputed interest (482 ) - Total $ 2,961 $ 233

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2022 USD ($)
Cash and Cash Equivalents, at Carrying Value	$ 6,284	$ 339	$ 235
Property, Plant and Equipment, Useful Life (Year)	5 years
Number of Reporting Units	3
Goodwill, Impairment Loss	$ 0	0	0
Capitalized Computer Software, Additions	1,947	282	1,256
Capitalized Computer Software, Net	2,325	977	1,350
Deferred Tax Assets, Valuation Allowance	0	0	0
Revenue from Contract with Customer, Including Assessed Tax	263,237	284,680	203,875
Contract with Customer, Liability	1,900	1,100	3,400
Contract with Customer, Liability, Revenue Recognized	1,100	3,400	400
Advertising Expense	$ 781	$ 925	$ 914
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Number of Customers	2	2
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Customer 1 [Member]
Concentration Risk, Percentage	17.10%	13.20%
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Customer 2 [Member]
Concentration Risk, Percentage	10.10%	12.70%
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Ten Largest Customers [Member]
Number of Customers	10	10	10
Concentration Risk, Percentage	50.40%	53.70%	52.50%
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Twenty Largest Customers [Member]
Number of Customers	20	20	20
Concentration Risk, Percentage	62.70%	67%	65.10%
Revenue, Segment Benchmark [Member] | Customer Concentration Risk [Member] | Five Largest Customers [Member]
Concentration Risk, Percentage	39.10%	43%	35.80%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Number of Customers	2	2	2
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer 1 [Member]
Concentration Risk, Percentage	21.20%	16.10%	15.30%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer 2 [Member]
Concentration Risk, Percentage	14.70%	12.50%	14.20%
Transit Accounts Payable [Member]
Accounts Payable, Current	$ 31,100	$ 9,800	$ 2,100
Accounts Payable, Net	22,200	6,500	1,100
Transit Accounts Receivable [Member]
Accounts Receivable, before Allowance for Credit Loss, Current	8,900	3,300	1,000
Service, Other [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 1,700	2,200	1,800
Restricted Covenants [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	4 years
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	6 years
CANADA
Cash and Cash Equivalents, at Carrying Value	$ 103	79	21
Revenue from Contract with Customer, Including Assessed Tax	6,480	4,708	9,578
SERBIA
Cash and Cash Equivalents, at Carrying Value	638	203	169
GERMANY
Cash and Cash Equivalents, at Carrying Value	54
NETHERLANDS
Cash and Cash Equivalents, at Carrying Value	$ 4	$ 16	$ 2

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue	$ 263,237	$ 284,680	$ 203,875
Health Care [Member]
Revenue	136,241	159,448	98,495
Health Care [Member] | Time-and-Materials Contract [Member]
Revenue	134,941	158,001	97,363
Health Care [Member] | Permanent Placement Services [Member]
Revenue	1,300	1,447	1,132
Engineering Services [Member]
Revenue	84,675	85,937	66,172
Engineering Services [Member] | Time-and-Materials Contract [Member]
Revenue	42,443	44,915	33,937
Engineering Services [Member] | Permanent Placement Services [Member]
Revenue	0	1	67
Engineering Services [Member] | Fixed-Price Contract [Member]
Revenue	42,232	41,021	32,168
Technology Service [Member]
Revenue	42,321	39,295	39,208
Technology Service [Member] | Time-and-Materials Contract [Member]
Revenue	35,368	35,473	37,181
Technology Service [Member] | Permanent Placement Services [Member]
Revenue	402	800	637
Technology Service [Member] | Fixed-Price Contract [Member]
Revenue	$ 6,551	$ 3,022	$ 1,390

Note 4 - Accounts Receivable,_3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Allowance for sales discounts and doubtful accounts	$ (1,600)	$ (1,100)	$ (1,197)
Accounts receivable, net	70,690	50,762	48,240
Billed Revenues [Member]
Accounts receivable, current	51,111	40,256	37,396
Unbilled Revenues [Member]
Accounts receivable, current	14,737	6,615	10,231
Work In Progress [Member]
Accounts receivable, current	$ 6,442	$ 4,991	$ 1,810

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Write Off of Fully Depreciated Property and Equipment	$ 1,201	$ 901	$ 1,671
Depreciation	$ 1,052	$ 995	$ 1,007

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Property and equipment	$ 6,360	$ 4,630	$ 4,378
Less: accumulated depreciation and amortization	2,355	2,532	2,439
Property and equipment, net	4,005	2,098	1,939
Computers and Systems [Member]
Property and equipment	5,513	4,077	4,133
Equipment and Furniture [Member]
Property and equipment	262	220	86
Leasehold Improvements [Member]
Property and equipment	413	267	159
Laboratory Equipment [Member]
Property and equipment	$ 173	$ 67	$ 0

Note 6 - Acquisitions and Div_3

Note 6 - Acquisitions and Divestitures (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 0	$ 0	$ 52
Payment for Contingent Consideration Liability, Financing Activities	339	99	494
Gain (Loss) on Disposition of Business	395	219	2,420
Revenue from Contract with Customer, Including Assessed Tax	263,237	284,680	203,875
Engineering [Member]
Gain (Loss) on Disposition of Business	395	219	2,420
Revenue from Contract with Customer, Including Assessed Tax	84,675	85,937	66,172
Engineering [Member] | Pickering and Kincardine Offices [Member]
Gain (Loss) on Disposition of Business			2,400
Gain (Loss) on Disposition of Assets	400	200
Revenue from Contract with Customer, Including Assessed Tax			4,900
TKE [Member]
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability		100	1,700
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	300	400
Payment for Contingent Consideration Liability, Financing Activities		300
PSR & TKE Acquisitions [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	9,600
Payment for Contingent Consideration Liability, Financing Activities	$ 300	$ 100	$ 500

Note 6 - Acquisitions - Prelimi

Note 6 - Acquisitions - Preliminary Consideration and Estimated Fair Value Assets Acquired and Liabilities Assumed (Details) - TalentHerder LLC [Member] $ in Thousands	12 Months Ended
	Dec. 30, 2023 USD ($)
Cash	$ 4,150
Common stock of the Company	631
Contingent consideration, at fair value	1,927
Total consideration	$ 6,708

Note 6 - Acquisitions - Preli_2

Note 6 - Acquisitions - Preliminary Estimated Purchase Price Allocation (Details) - USD ($) $ in Thousands		Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021
Goodwill		$ 22,147	$ 22,147	$ 16,354	$ 16,354
TalentHerder LLC [Member]
Property and equipment, net		5
Goodwill	[1]	5,793
Total consideration		6,708
TalentHerder LLC [Member] | Customer Relationships [Member]
Customer relationships		$ 910
[1]The goodwill is expected to be fully deductible for tax purposes, except for the portion of contingent consideration which is deductible only when paid.

Note 6 - Acquisitions - Maximum

Note 6 - Acquisitions - Maximum Deferred Consideration Payments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Balance	$ 2,442	$ 703	$ 2,858
Contingent payments made	(339)	(99)	(494)
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	0	0	52
Remeasurement of contingent consideration	0	88	1,713
Remeasurement of contingent consideration	0	(88)	(1,713)
Acquisition of TalentHerder		1,926
Balance	1,971	$ 2,442	$ 703
December 30, 2023	300
Thereafter	1,671
Estimated future contingent consideration payments	1,971
Cash [Member]
Contingent payments made	(339)
Stock [Member]
Contingent payments made	$ (132)

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Goodwill, Impairment Loss	$ 0	$ 0	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Balance	$ 22,147	$ 16,354	$ 16,354
No change	0		0
Acquisition of TalentHerder		5,793
Balance	22,147	22,147	16,354
Engineering [Member]
Balance	11,918	11,918	11,918
No change	0		0
Acquisition of TalentHerder		0
Balance	11,918	11,918	11,918
Specialty Health Care [Member]
Balance	2,398	2,398	2,398
No change	0		0
Acquisition of TalentHerder		0
Balance	2,398	2,398	2,398
Information Technology [Member]
Balance	7,831	2,038	2,038
No change	0		0
Acquisition of TalentHerder		5,793
Balance	$ 7,831	$ 7,831	$ 2,038

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Amortization of Intangible Assets	$ 182	$ 46	$ 95

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets by Class (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Intangible assets, net	$ 683	$ 864	$ 0
Customer Relationships [Member]
Intangible assets, net	$ 683	$ 864	$ 0

Note 8 - Intangible Assets - Es

Note 8 - Intangible Assets - Estimated Future Amortization Expense (Details) $ in Thousands	Dec. 30, 2023 USD ($)
2024	$ 182
2025	182
2026	182
2027	137
Total	$ 683

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Oct. 18, 2019
Long-Term Line of Credit, Noncurrent	$ 30,804	$ 8,783	$ 14,151
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 45,000
Debt Instrument, Interest Rate, Effective Percentage	6.50%	2.20%	2%
Long-Term Line of Credit, Noncurrent	$ 30,800	$ 8,800	$ 14,200
Letters of Credit Outstanding, Amount	2,000	$ 1,900	$ 1,900
Line of Credit Facility, Remaining Borrowing Capacity	$ 12,100

Note 10 - Per Share Data (Detai

Note 10 - Per Share Data (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0

Note 10 - Per Share Data - Weig

Note 10 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Basic weighted average shares outstanding (in shares)	8,308,867	10,051,688	11,035,361
Dilutive effect of outstanding restricted share awards (in shares)	283,705	390,488	589,740
Diluted weighted average shares outstanding (in shares)	8,592,572	10,442,176	11,625,101

Note 10 - Per Share Data - Unis

Note 10 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Future grants of options or shares (in shares)	603,044	890,682	107,924
Shares reserved for employee stock purchase plan (in shares)	297,730	364,231	448,110
Total (in shares)	1,377,392	1,754,852	1,101,662
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	376,618	274,939	420,628
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	100,000	225,000	125,000

Note 11 - Share Based Compens_3

Note 11 - Share Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 29, 2018	Dec. 31, 2016	Dec. 27, 2015	Dec. 29, 2023	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		10 years
Share-Based Payment Arrangement, Expense		$ 2,100	$ 1,600	$ 1,400
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 3,200
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	1,754,852	1,377,392	1,754,852	1,101,662
Dividends Payable		$ 0
Share Price (in dollars per share)									$ 29.04
Employee Stock Purchase Plan [Member]
Share-Based Payment Arrangement, Expense			$ 300	$ 100
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date		85%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate		10%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee (in shares)		3,000
Additional Shares of Common Stock Reserved for Future Issuance (in shares)				400,000		300,000		300,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)				1,800,000		1,400,000		1,100,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)		66,501	83,879	101,784
Proceeds, Issuance of Shares, Share-Based Payment Arrangement, Including Option Exercised		$ 700	$ 400	$ 100
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		297,730
The 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		603,044
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	2,975,000		2,975,000							625,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)			1,000,000		850,000		500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding	$ 3,500	$ 13,800	$ 3,500	2,900
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested		13,800
Performance-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Expense		$ 700	$ 800	$ 400
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		0	100,000	125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 0	$ 11.96	$ 3.26
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Payment Arrangement, Expense		$ 700	$ 800	$ 400
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	225,000	100,000	225,000	125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)	100,000
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options, Maximum Shares Upon Adjustment (in shares)	125,000		125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		0	225,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 0	$ 8.73
Time-based Restricted Stock Units [Member]
Share Price (in dollars per share)									$ 29.04
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		293,978	56,500	163,005
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 13.23	$ 8.07	$ 3.81
Time-based Restricted Stock Units [Member] | Immediately Vested [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		4,762	1,000	125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 10.5	$ 18.48	$ 2.17
Time-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	274,939	376,618	274,939	420,628
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 3,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested		$ 10,900
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		293,978	56,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 13.23	$ 8.07
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		5 years

Note 11 - Share Based Compens_4

Note 11 - Share Based Compensation - Restricted Stock Units Activity (Details) - $ / shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Time-based Restricted Stock Units [Member]
Granted (in shares)	293,978	56,500	163,005
Granted, weighted average grant date fair value (in dollars per share)	$ 13.23	$ 8.07	$ 3.81
Time-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested (in shares)	274,939	420,628
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 3.59	$ 2.69
Granted (in shares)	293,978	56,500
Granted, weighted average grant date fair value (in dollars per share)	$ 13.23	$ 8.07
Vested (in shares)	(181,197)	(136,931)
Vested, weighted average grant date fair value (in dollars per share)	$ 2.83	$ 3.46
Forfeited or expired (in shares)	(11,102)	(65,258)
Forfeited or expired, weighted average grant date fair value (in dollars per share)	$ 2.23	$ 1.95
Outstanding non-vested (in shares)	376,618	274,939	420,628
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 11.53	$ 3.59	$ 2.69
Performance-based Restricted Stock Units [Member]
Granted (in shares)	0	100,000	125,000
Granted, weighted average grant date fair value (in dollars per share)	$ 0	$ 11.96	$ 3.26
Outstanding non-vested (in shares)	100,000
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Outstanding non-vested (in shares)	225,000	125,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 8.73	$ 3.26
Granted (in shares)	0	225,000
Granted, weighted average grant date fair value (in dollars per share)	$ 0	$ 8.73
Vested (in shares)	(125,000)	(125,000)
Vested, weighted average grant date fair value (in dollars per share)	$ 6.15	$ 3.26
Forfeited or expired (in shares)	0	0
Forfeited or expired, weighted average grant date fair value (in dollars per share)	$ 0	$ 0
Outstanding non-vested (in shares)	100,000	225,000	125,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 11.96	$ 8.73	$ 3.26
Restricted Stock Units (RSUs) [Member]
Outstanding non-vested (in shares)	499,939	545,628	709,805
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 5.91	$ 2.82	$ 1.92
Vested (in shares)	(306,197)	(136,931)	(452,182)
Vested, weighted average grant date fair value (in dollars per share)	$ 4.18	$ 3.46	$ 1.89
Forfeited or expired (in shares)	(11,102)	(65,258)	0
Forfeited or expired, weighted average grant date fair value (in dollars per share)	$ 2.23	$ 1.95	$ 0
Outstanding non-vested (in shares)	476,618	499,939	545,628
Outstanding non-vested, weighted average grant date fair value (in dollars per share)	$ 11.62	$ 5.91	$ 2.82

Note 12 - Treasury Stock Tran_2

Note 12 - Treasury Stock Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Apr. 25, 2023	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Treasury Stock, Shares, Acquired (in shares)	333,686	1,825,957	1,309,427	1,930,911
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 11.91	$ 14	$ 12.63	$ 4.68
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 13.6
Treasury Stock Repurchase Plan [Member]
Sales and Excise Tax Payable		$ 0.2
Maximum [Member]
Stock Repurchase Program, Authorized Amount	$ 25

Note 14 - Segment Information -

Note 14 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenues	$ 263,237	$ 284,680	$ 203,875
Cost of services	186,541	201,753	150,751
Gross profit	76,696	82,927	53,124
Selling, general and administrative	52,185	53,395	42,019
Depreciation and amortization of property and equipment	1,032	995	1,007
Amortization of acquired intangible assets	182	46	95
Gain on sale of assets	(395)	(219)	(2,420)
Operating income	23,692	28,798	14,136
Total assets	120,484	87,964	72,852
Property and equipment acquired	2,931	1,152	1,576
Remeasurement of acquisition-related contingent consideration	0	(88)	(1,713)
Operating income		28,798	14,136
Specialty Health Care [Member]
Revenues	136,241	159,448	98,495
Cost of services	96,309	111,543	73,177
Gross profit	39,932	47,905	25,318
Selling, general and administrative	26,010	27,661	19,491
Depreciation and amortization of property and equipment	383	426	373
Amortization of acquired intangible assets	0	0	0
Gain on sale of assets	0	0	0
Operating income	13,539
Total assets	43,769	34,062	32,809
Property and equipment acquired	141	75	563
Remeasurement of acquisition-related contingent consideration		0	0
Operating income		19,818	5,454
Engineering [Member]
Revenues	84,675	85,937	66,172
Cost of services	64,071	64,218	50,109
Gross profit	20,604	21,719	16,063
Selling, general and administrative	16,964	17,272	14,210
Depreciation and amortization of property and equipment	504	455	521
Amortization of acquired intangible assets	0	0	95
Gain on sale of assets	(395)	(219)	(2,420)
Operating income	3,531
Total assets	46,425	33,447	28,343
Property and equipment acquired	724	657	481
Remeasurement of acquisition-related contingent consideration		(88)	(1,713)
Operating income		4,299	5,370
Life Sciences and IT [Member]
Revenues	42,321	39,295	39,208
Cost of services	26,161	25,992	27,465
Gross profit	16,160	13,303	11,743
Selling, general and administrative	9,211	8,462	8,318
Depreciation and amortization of property and equipment	145	114	113
Amortization of acquired intangible assets	182	46	0
Gain on sale of assets	0	0	0
Operating income	6,622
Total assets	18,586	15,778	8,676
Property and equipment acquired	123	124	173
Remeasurement of acquisition-related contingent consideration		0	0
Operating income		4,681	3,312
Corporate Segment [Member]
Revenues	0	0	0
Cost of services	0	0	0
Gross profit	0	0	0
Selling, general and administrative	0	0	0
Depreciation and amortization of property and equipment	0	0	0
Amortization of acquired intangible assets	0	0	0
Gain on sale of assets	0	0	0
Operating income	0
Total assets	11,704	4,677	3,024
Property and equipment acquired	$ 1,943	296	359
Remeasurement of acquisition-related contingent consideration		0	0
Operating income		$ 0	$ 0

Note 14 - Segment Information_2

Note 14 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue	$ 263,237	$ 284,680	$ 203,875
UNITED STATES
Revenue	246,578	272,342	186,169
CANADA
Revenue	6,480	4,708	9,578
PUERTO RICO
Revenue	6,515	5,180	5,237
Europe [Member]
Revenue	$ 3,664	$ 2,630	$ 2,891

Note 14 - Segment Information_3

Note 14 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Total assets	$ 120,484	$ 87,964	$ 72,852
UNITED STATES
Total assets	110,781	81,558	67,296
CANADA
Total assets	1,880	1,640	1,327
PUERTO RICO
Total assets	3,476	1,401	963
Europe [Member]
Total assets	$ 4,347	$ 3,365	$ 3,266

Note 15 - Income Taxes (Details

Note 15 - Income Taxes (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Dec. 31, 2023
Effective Income Tax Rate Reconciliation, Percent (Rate)	24.20%	26.70%	21%
State and Local Jurisdiction [Member]
Operating Loss Carryforwards				$ 0.6
Foreign Tax Authority [Member]
Operating Loss Carryforwards				$ 0.1

Note 15 - Income Taxes - Income

Note 15 - Income Taxes - Income Tax Provision Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Federal statutory rate	21%	21%	21%
Tax expense on taxable income at federal statutory rate	$ 4,661	$ 5,981	$ 2,922
State and Puerto Rico income taxes, net of Federal income tax benefit	1,082	1,373	519
Permanent differences domestic and foreign	(269)	109	(771)
Foreign income tax rates	25	15	89
Other	(135)	113	(166)
Total income tax expense	$ 5,364	$ 7,591	$ 2,925

Note 15 - Income Taxes - Compon

Note 15 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Federal	$ 3,055	$ 2,962	$ 47
State and local	1,608	1,020	45
Foreign	660	359	292
Current Income Tax Expense (Benefit)	5,323	4,341	384
Deferred federal	217	2,507	2,152
Deferred state	(143)	718	612
Deferred foreign	(33)	25	(223)
Deferred Income Tax Expense (Benefit)	41	3,250	2,541
Total income tax expense	5,364	7,591	2,925
United States and Puerto Rico	19,333	26,722	10,880
Foreign jurisdictions	2,862	1,758	3,034
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 22,195	$ 28,480	$ 13,914

Note 15 - Income Taxes - Unreco

Note 15 - Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Balance	$ 1,196	$ 1,196	$ 0
Gross increases: tax positions in prior period	0	0	0
Gross increases: tax positions in current period	0	0	1,196
Balance	$ 1,196	$ 1,196	$ 1,196

Note 15 - Income Taxes - Deferr

Note 15 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Deferred tax assets:
Allowance for doubtful accounts	$ 421	$ 270	$ 297
Federal and state net operating loss carryforward	48	0	1,153
Compensation	747	775	693
Reserves, accruals, and other	760	296	421
Lease liability	777	1,118	844
Net operating loss carryforward, Germany	55	0	0
Total deferred tax assets	2,808	2,459	3,408
Deferred tax liabilities:
Intangible assets, net of amortization	(1,860)	(1,696)	(1,428)
Prepaid expense deferral	(1,044)	(872)	(552)
Fixed assets, net of depreciation	(689)	(433)	(392)
Right of use assets	(728)	(953)	(501)
Deferred tax liability, net, Canada	(187)	(166)	(142)
Total deferred tax liabilities	(4,508)	(4,120)	(3,015)
Total deferred tax liabilities, net	$ (1,700)	$ (1,661)
Total deferred tax assets, net			$ 393

Note 16 - Contingencies (Detail

Note 16 - Contingencies (Details Textual) $ in Millions	12 Months Ended
	Dec. 30, 2023 USD ($)
Estimated Litigation Liability	$ 2.9
System Partially Designed Not Operating As Intended [Member]
Loss Contingency, Estimated Maximum Damages, Value	3.3
Litigation Insurance Deductible	0.5
Litigation Insurance, Maximum Coverage	$ 5

Note 17 - Retirement Plans (Det

Note 17 - Retirement Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Deferred Compensation Arrangement with Individual, Contributions by Employer	$ 698	$ 626	$ 721

Note 18 - Commitments - Lease E

Note 18 - Commitments - Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Operating lease cost	$ 1,428	$ 1,598	$ 1,891
Amortization of right of use assets	484	487	401
Finance lease cost, Interest on lease liabilities	4	7	9
Total finance lease cost	$ 488	$ 494	$ 410

Note 18 - Commitments - Cash Fl

Note 18 - Commitments - Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Operating cash flows from operating leases	$ 1,464	$ 1,633	$ 1,957
Operating cash flows from finance leases	5	8	9
Financing cash flows from finance leases	462	508	415
Operating leases	33	2,790	830
Finance leases	$ 0	$ 257	$ 1,002

Note 18 - Commitments - Balance

Note 18 - Commitments - Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
Operating lease right of use assets	$ 2,779	$ 3,665	$ 1,877
Operating right of use liability - current	(693)	(1,349)	(1,502)
Operating right of use liability - non-current	(2,268)	(2,932)	(1,631)
Total operating lease liabilities	(2,961)	(4,281)	(3,133)
Property and equipment - (right of use assets)	926	1,177	1,367
Accumulated depreciation	(695)	(461)	(375)
Finance lease liability - current	(233)	(462)	(437)
Finance lease liability - non-current	0	(232)	(502)
Total finance lease liabilities	$ (233)	$ (694)	$ (939)
Operating leases (Year)	8 years 7 months 9 days	6 years 9 months 10 days	1 year 9 months 18 days
Finance leases (Year)	6 months	1 year 6 months	2 years 4 months 2 days
Operating leases	3.15%	3.10%	3.32%
Finance leases	0.87%	0.87%	1.15%
Other Current Assets [Member]
Operating right of use liability - current	$ (693)	$ (1,349)	$ (1,502)
Property and equipment, net	231	716	992
Other Current Liabilities [Member]
Finance lease liability - current	$ (233)	$ (462)	$ (437)

Note 18 - Commitments - Maturit

Note 18 - Commitments - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022	Jan. 01, 2022
2024, operating leases	$ 771
2024, finance leases	233
2025, operating leases	506
2025, finance leases	0
2026, operating leases	409
2026, finance leases	0
2027, operating leases	302
2027, finance leases	0
2028, operating leases	144
2028, finance leases	0
Thereafter, operating leases	1,311
Thereafter, finance leases	0
Total lease payments, operating leases	3,443
Total lease payments, finance leases	233
Less: imputed interest, operating leases	(482)
Less: imputed interest, finance leases	0
Total, operating leases	2,961	$ 4,281	$ 3,133
Total, finance leases	$ 233	$ 694	$ 939