RCM (RCMT) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 28, 2024	Nov. 06, 2024
Document Information [Line Items]
Entity Central Index Key	0000700841
Entity Registrant Name	RCM TECHNOLOGIES, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 28, 2024
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,597,028

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Current assets:
Cash and cash equivalents	$ 3,156	$ 6,284
Accounts receivable, net of provision for credit losses of $1,600 at September 28, 2024 and December 30, 2023	75,913	70,690
Transit accounts receivable	6,315	8,891
Prepaid expenses and other current assets	5,112	4,637
Total current assets	90,496	90,502
Property and equipment, net	6,793	4,005
Deposits	215	313
Deferred income taxes, foreign	55	55
Goodwill	22,147	22,147
Operating right of use asset	5,292	2,779
Intangible assets, net	547	683
Total other assets	28,256	25,977
Total assets	125,545	120,484
Accounts payable and accrued expenses	11,525	12,454
Transit accounts payable	28,215	31,102
Accrued payroll and related costs	11,634	11,203
Finance lease payable	689	233
Income taxes payable	220	330
Operating right of use liability	1,019	693
Contingent consideration from acquisitions	300	300
Deferred revenue	2,042	1,881
Total current liabilities	55,644	58,196
Finance lease payable, net of current position	1,290	0
Contingent consideration from acquisitions, net of current position	1,671	1,671
Operating right of use liability, net of current position	4,519	2,268
Borrowings under line of credit	30,477	30,804
Total liabilities	95,505	94,694
Contingencies (note 15)
Stockholders’ equity:
Preferred stock, $1.00 par value; 5,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, $0.05 par value; 40,000,000 shares authorized; 17,833,287 shares issued and 7,597,028 shares outstanding at September 28, 2024 and 17,673,427 shares issued and 7,844,821 shares outstanding at December 30, 2023	890	882
Additional paid-in capital	118,136	116,579
Accumulated other comprehensive loss	(2,787)	(2,813)
Accumulated deficit	(8,805)	(19,265)
Treasury stock, 10,236,259 shares at September 28, 2024 and 9,828,606 shares at December 30, 2023, at cost	(77,394)	(69,593)
Total stockholders’ equity	30,040	25,790
Total liabilities and stockholders’ equity	125,545	120,484
Foreign Tax Jurisdiction [Member]
Current assets:
Deferred income taxes, net	185	187
Domestic Tax Jurisdiction [Member]
Current assets:
Deferred income taxes, net	$ 1,719	$ 1,568

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Millions	Sep. 28, 2024	Dec. 30, 2023
Accounts receivable, provision for credit losses	$ 1.6	$ 1.6
Preferred stock par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05
Common stock, authorized (in shares)	40,000,000	40,000,000
Common stock, issued (in shares)	17,833,287	17,673,427
Common stock, outstanding (in shares)	7,597,028	7,844,821
Treasury stock, shares (in shares)	10,236,259	9,828,606

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Revenue	$ 60,365	$ 58,049	$ 201,468	$ 192,209
Cost of services	42,524	40,768	143,259	137,144
Gross profit	17,841	17,281	58,209	55,065
Operating costs and expenses
Selling, general and administrative	13,018	12,662	40,762	38,782
Depreciation and amortization of property and equipment	393	243	1,012	756
Amortization of acquired intangible assets	45	45	136	136
Costs associated with potential stock issuance	0	0	259	0
Gain on sale of assets	0	0	0	(395)
Operating costs and expenses, net of gain on sale of assets	13,456	12,950	42,169	39,279
Operating income	4,385	4,331	16,040	15,786
Other expense (income)
Interest expense and other, net	492	185	1,551	970
Loss (gain) on foreign currency transactions	127	(44)	68	(5)
Other expense (income), net	619	141	1,619	965
Income before income taxes	3,766	4,190	14,421	14,821
Income tax expense	1,020	434	3,961	3,245
Net income	$ 2,746	$ 3,756	$ 10,460	$ 11,576
Basic net earnings per share (in dollars per share)	$ 0.36	$ 0.47	$ 1.34	$ 1.37
Diluted net earnings per share (in dollars per share)	$ 0.35	$ 0.46	$ 1.31	$ 1.33

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Net income	$ 10,460	$ 11,576
Other comprehensive income	26	5
Comprehensive income	$ 10,486	$ 11,581

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Dec. 31, 2022	17,287,967				8,002,649
Balance at Dec. 31, 2022	$ 863	$ 113,878	$ (2,863)	$ (36,096)	$ (43,820)	$ 31,962
Issuance of stock under employee stock purchase plan (in shares)	33,071				0
Issuance of stock under employee stock purchase plan	$ 2	345	0	0	$ 0	347
Equity compensation expense from awards issued	$ 0	496	0	0	$ 0	496
Issuance of stock upon vesting of restricted share awards (in shares)	179,762				0
Issuance of stock upon vesting of restricted share awards	$ 8	(8)	0	0	$ 0	0
Foreign currency translation adjustment	0	0	54	0	0	54
Net income	$ 0	0	0	3,837	$ 0	3,837
Purchase of treasury stock (in shares)	0				640,578
Purchase of treasury stock	$ 0	0	0	0	$ (8,184)	(8,184)
Issuance of stock under employee stock purchase plan (in shares)	33,071				0
Issuance of stock upon vesting of restricted share awards (in shares)	179,762				0
Balance (in shares) at Apr. 01, 2023	17,500,800				8,643,227
Balance at Apr. 01, 2023	$ 873	114,711	(2,809)	(32,259)	$ (52,004)	28,512
Balance (in shares) at Dec. 31, 2022	17,287,967				8,002,649
Balance at Dec. 31, 2022	$ 863	113,878	(2,863)	(36,096)	$ (43,820)	31,962
Foreign currency translation adjustment						5
Net income						$ 11,576
Purchase of treasury stock (in shares)						1,758,160
Balance (in shares) at Sep. 30, 2023	17,660,999				9,760,809
Balance at Sep. 30, 2023	$ 880	116,146	(2,858)	(24,520)	$ (68,269)	$ 21,379
Balance (in shares) at Apr. 01, 2023	17,500,800				8,643,227
Balance at Apr. 01, 2023	$ 873	114,711	(2,809)	(32,259)	$ (52,004)	28,512
Equity compensation expense from awards issued	$ 0	471	0	0	$ 0	471
Issuance of stock upon vesting of restricted share awards (in shares)	7,669				0
Issuance of stock upon vesting of restricted share awards	$ 0	0	0	0	$ 0	0
Foreign currency translation adjustment	0	0	(48)	0	0	(48)
Net income	$ 0	0	0	3,983	$ 0	3,983
Purchase of treasury stock (in shares)	0				939,154
Purchase of treasury stock	$ 0	0	0	0	$ (12,876)	(12,876)
Issuance of stock upon vesting of restricted share awards (in shares)	7,669				0
Common stock issued as contingent consideration (in shares)	8,000				0
Common stock issued as contingent consideration	$ 0	132	0	0	$ 0	132
Balance (in shares) at Jul. 01, 2023	17,516,469				9,582,381
Balance at Jul. 01, 2023	$ 873	115,314	(2,857)	(28,276)	$ (64,880)	20,174
Issuance of stock under employee stock purchase plan (in shares)	33,430				0
Issuance of stock under employee stock purchase plan	$ 1	354	0	0	$ 0	355
Equity compensation expense from awards issued	$ 0	484	0	0	$ 0	484
Issuance of stock upon vesting of restricted share awards (in shares)	111,100				0
Issuance of stock upon vesting of restricted share awards	$ 6	(6)	0	0	$ 0	0
Foreign currency translation adjustment	0	0	(1)	0	0	(1)
Net income	$ 0	0	0	3,756	$ 0	3,756
Purchase of treasury stock (in shares)	0				178,428
Purchase of treasury stock	$ 0		0	0	$ (3,389)	(3,389)
Issuance of stock under employee stock purchase plan (in shares)	33,430				0
Issuance of stock upon vesting of restricted share awards (in shares)	111,100				0
Balance (in shares) at Sep. 30, 2023	17,660,999				9,760,809
Balance at Sep. 30, 2023	$ 880	116,146	(2,858)	(24,520)	$ (68,269)	21,379
Balance (in shares) at Dec. 30, 2023	17,673,427				9,828,606
Balance at Dec. 30, 2023	$ 882	116,579	(2,813)	(19,265)	$ (69,593)	25,790
Issuance of stock under employee stock purchase plan (in shares)	22,789				0
Issuance of stock under employee stock purchase plan	$ 1	363	0	0	$ 0	364
Equity compensation expense from awards issued	$ 0	635	0	0	$ 0	635
Issuance of stock upon vesting of restricted share awards (in shares)	124,044				0
Issuance of stock upon vesting of restricted share awards	$ 6	(6)	0	0	$ 0	0
Retirement of common shares (in shares)	(44,567)				0
Retirement of common shares	$ (2)	(1,315)	0	0	$ 0	(1,317)
Foreign currency translation adjustment	0	0	(27)	0	0	(27)
Net income	$ 0	0	0	3,952	$ 0	3,952
Issuance of stock under employee stock purchase plan (in shares)	22,789				0
Issuance of stock upon vesting of restricted share awards (in shares)	124,044				0
Balance (in shares) at Mar. 30, 2024	17,775,693				9,828,606
Balance at Mar. 30, 2024	$ 887	116,256	(2,840)	(15,313)	$ (69,593)	29,397
Balance (in shares) at Dec. 30, 2023	17,673,427				9,828,606
Balance at Dec. 30, 2023	$ 882	116,579	(2,813)	(19,265)	$ (69,593)	$ 25,790
Retirement of common shares (in shares)						(44,567)
Foreign currency translation adjustment						$ 26
Net income						$ 10,460
Purchase of treasury stock (in shares)						407,653
Balance (in shares) at Sep. 28, 2024	17,833,287				10,236,259
Balance at Sep. 28, 2024	$ 890	118,136	(2,787)	(8,805)	$ (77,394)	$ 30,040
Balance (in shares) at Mar. 30, 2024	17,775,693				9,828,606
Balance at Mar. 30, 2024	$ 887	116,256	(2,840)	(15,313)	$ (69,593)	29,397
Equity compensation expense from awards issued	0	752	0	0	0	752
Foreign currency translation adjustment	0	0	(68)	0	0	(68)
Net income	$ 0	0	0	3,762	$ 0	3,762
Purchase of treasury stock (in shares)	0				280,378
Purchase of treasury stock	$ 0	0	0	0	$ (5,391)	(5,391)
Balance (in shares) at Jun. 29, 2024	17,775,693				10,108,984
Balance at Jun. 29, 2024	$ 887	117,008	(2,908)	(11,551)	$ (74,984)	28,452
Issuance of stock under employee stock purchase plan (in shares)	22,822				0
Issuance of stock under employee stock purchase plan	$ 1	363	0	0	$ 0	364
Equity compensation expense from awards issued	$ 0	767	0	0	$ 0	767
Issuance of stock upon vesting of restricted share awards (in shares)	34,772				0
Issuance of stock upon vesting of restricted share awards	$ 2	(2)	0	0	$ 0	0
Foreign currency translation adjustment	0	0	121	0	0	121
Net income	$ 0	0	0	2,746	$ 0	2,746
Purchase of treasury stock (in shares)	0				127,275
Purchase of treasury stock	$ 0	0	0	0	$ (2,410)	(2,410)
Issuance of stock under employee stock purchase plan (in shares)	22,822				0
Issuance of stock upon vesting of restricted share awards (in shares)	34,772				0
Balance (in shares) at Sep. 28, 2024	17,833,287				10,236,259
Balance at Sep. 28, 2024	$ 890	$ 118,136	$ (2,787)	$ (8,805)	$ (77,394)	$ 30,040

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 10,460	$ 11,576
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	1,148	892
Gain on sale of assets	0	(395)
Equity compensation expense from awards issued	2,154	1,451
Deferred income tax expense	147	158
Change in operating right of use assets	751	689
Changes in operating assets and liabilities:
Accounts receivable	(5,207)	(6,696)
Prepaid expenses and other current assets	(475)	(675)
Net of transit accounts receivable and payable	(311)	22,384
Accounts payable and accrued expenses	(760)	(1,798)
Accrued payroll and related costs	433	1,596
Right of use liabilities	(686)	(1,016)
Income taxes payable	106	(162)
Deferred revenue	161	(784)
Deposits	98	4
Total adjustments and changes in operating assets and liabilities	(2,653)	15,972
Net cash provided by operating activities	7,807	27,548
Cash flows from investing activities:
Property and equipment acquired	(1,589)	(875)
Proceeds from sale of assets	0	395
Net cash used in investing activities	(1,589)	(480)
Cash flows from financing activities:
Borrowings under line of credit	112,282	99,857
Repayments under line of credit	(112,609)	(101,982)
Issuance of stock for employee stock purchase plan	728	702
Retirement of common shares	(1,317)	0
Changes in finance lease obligations	(418)	(347)
Contingent consideration paid	0	(339)
Common stock repurchase	(7,801)	(24,449)
Net cash used in financing activities	(9,135)	(26,558)
Effect of exchange rate changes on cash and cash equivalents	(211)	(195)
(Decrease) increase in cash and cash equivalents	(3,128)	315
Cash and cash equivalents at beginning of period	6,284	339
Cash and cash equivalents at end of period	3,156	654
Supplemental cash flow information:
Interest	1,545	1,005
Income taxes	4,746	2,810
Non-cash financing activities:
Right of use assets in exchange for lease obligations	3,264	0
Value of shares issued as contingent consideration	0	132
Software purchased under finance lease	$ 2,172	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Basis of Presentation The accompanying condensed consolidated interim financial statements of RCM Technologies, Inc. and subsidiaries (“RCM” or the “Company”) are unaudited. The year-end consolidated balance sheet was derived from the Company’s audited statements but does not 10 December 30, 2023 10 The condensed consolidated financial statements for the unaudited interim periods presented include all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of financial position, results of operations and cash flows for such interim periods. Results for the thirteen thirty-nine September 28, 2024 September 30, 2023 not may Fiscal Year The Company follows a 52/53 December 31. December 28, 2024 ( 2024 December 30, 2023 ( 2023 52 2024 2023 Fiscal 2024 Weeks Fiscal 2023 Weeks March 30, 2024 Thirteen April 1, 2023 Thirteen June 29, 2024 Thirteen July 1, 2023 Thirteen September 28, 2024 Thirteen September 30, 2023 Thirteen December 28, 2024 Thirteen December 30, 2023 Thirteen

Note 2 - Use of Estimates and U

Note 2 - Use of Estimates and Uncertainties	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. 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 a provision for credit losses 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 3 - Revenue Recognition

Note 3 - Revenue Recognition	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	3. Revenue Recognition The Company records revenue under Financial Accounting Standard Board (“FASB”) 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 thirteen thirty-nine September 28, 2024 September 30, 2023: Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Specialty Health Care: Time and Material $ 26,114 $ 24,485 $ 100,530 $ 98,595 Permanent Placement Services 440 410 1,138 958 Total Specialty Health Care $ 26,554 $ 24,895 $ 101,668 $ 99,553 Engineering: Time and Material $ 11,810 $ 10,625 $ 34,273 $ 32,652 Fixed Fee 12,357 11,827 35,907 29,304 Total Engineering $ 24,167 $ 22,452 $ 70,180 $ 61,956 Life Sciences and Information Technology: Time and Material $ 7,139 $ 8,898 $ 23,962 $ 25,757 Permanent Placement Services 76 121 187 368 Fixed Fee 2,429 1,683 5,471 4,575 Total Life Sciences and Information Technology $ 9,644 $ 10,702 $ 29,620 $ 30,700 $ 60,365 $ 58,049 $ 201,468 $ 192,209 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 Deferred Revenue There was $2.0 million of deferred revenue as of September 28, 2024. December 30, 2023. may one thirteen September 28, 2024, not thirteen September 30, 2023, thirty-nine September 28, 2024 September 30, 2023, Concentration During the thirty-nine September 28, 2024, 10% thirty-nine September 30, 2023, 10%

Note 4 - Accounts Receivable, T

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable	9 Months Ended
	Sep. 28, 2024
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 comprise the following: September 28, 2024 December 30, 2023 Billed $ 43,892 $ 51,111 Unbilled 24,100 14,737 Work-in-progress 9,521 6,442 Provision for credit losses (1,600 ) (1,600 ) Accounts receivable, net $ 75,913 $ 70,690 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. 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 September 28, 2024. December 30, 2023.

Note 5 - Property and Equipment

Note 5 - Property and Equipment	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. 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 Property and equipment comprise the following: September 28, 2024 December 30, 2023 Computer hardware and software $ 8,877 $ 5,512 Furniture and office equipment 319 262 Leasehold improvements 603 413 Laboratory equipment 196 173 9,995 6,360 Less: accumulated depreciation and amortization 3,202 2,355 Property and equipment, net $ 6,793 $ 4,005 The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of $166 and $1,201 during the thirty-nine September 28, 2024 September 30, 2023, thirteen September 28, 2024 September 30, 2023 thirty-nine September 28, 2024 September 30, 2023

Note 6 - Acquisitions and Dives

Note 6 - Acquisitions and Divestitures	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	6. Acquisitions and Divestitures Future Contingent Payments As of September 28, 2024, two may 1 September 30, 2018, 2 October 2, 2022, September 28, 2024 Total The four quarters following September 28, 2024 $ 300 Thereafter 1,671 Estimated future contingent consideration payments $ 1,971 Future Contingent Payments (Continued) 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 September 28, 2024. 3 Potential future contingent payments for acquisitions after September 28, 2024 not thirty-nine September 28, 2024 thirty-nine September 30, 2023. thirty-nine September 30, 2023

Note 7 - Goodwill

Note 7 - Goodwill	9 Months Ended
	Sep. 28, 2024
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 thirty-nine September 28, 2024. no thirty-nine September 28, 2024 The carrying amount of goodwill as of September 28, 2024 December 30, 2023 Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 8 - Line of Credit

Note 8 - Line of Credit	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	8. 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 thirty-nine September 28, 2024 September 30, 2023 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 September 28, 2024, Borrowings under the line of credit as of September 28, 2024 December 30, 2023 September 28, 2024 December 30, 2023 September 28, 2024 December 30, 2023,

Note 9 - Per Share Data

Note 9 - Per Share Data	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	9. Per Share Data 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 thirteen thirty-nine September 28, 2024 September 30, 2023 Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Basic weighted average shares outstanding 7,634,113 7,919,752 7,783,481 8,469,501 Dilutive effect of outstanding restricted share awards 155,333 276,578 206,757 261,497 Diluted weighted average shares outstanding 7,789,446 8,196,330 7,990,238 8,730,998 For all periods presented, there were no no Unissued shares of common stock were reserved for the following purposes: September 28, 2024 December 30, 2023 Time-based restricted stock awards outstanding 294,146 376,618 Performance-based restricted stock awards outstanding 300,000 100,000 Future grants of options or shares 296,040 603,044 Shares reserved for employee stock purchase plan 252,119 297,730 Total 1,142,305 1,377,392

Note 10 - Share Based Compensat

Note 10 - Share Based Compensation	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	10. Share-Based Compensation At September 28, 2024, 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 for the thirteen September 28, 2024 September 30, 2023 thirty-nine September 28, 2024 September 30, 2023 As of September 28, 2024, 2029. 2027. not 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 July 1, 2024 ( first September 28, 2024, thirty-nine September 28, 2024 September 30, 2023 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 September 28, 2024, not As of September 28, 2024, 2014 The intrinsic value of all equity grants for the fiscal quarters ended September 28, 2024 September 30, 2023 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 thirty-nine September 28, 2024: Number of Time-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 30, 2023 383,458 $ 11.58 Granted 7,004 $ 29.99 Vested (96,316 ) $ 9.46 Forfeited or expired - - Outstanding non-vested at September 28, 2024 294,146 $ 12.72 Based on the closing price of the Company’s common stock of $20.37 per share on September 27, 2024 ( September 28, 2024), September 28, 2024 September 28, 2024, 2029. 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 thirty-nine September 28, 2024: Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 30, 2023 100,000 $ 11.96 Granted 300,000 $ 28.79 Vested (62,500 ) $ 11.96 Forfeited or expired (37,500 ) $ 11.96 Outstanding non-vested at September 28, 2024 300,000 $ 28.79 As of September 28, 2024, two February 2024, may four February 2024 September 28, 2024, February 2024 2025. March 2024, March 2024 2025. September 28, 2024, zero March 2024 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 $0.5 million and $0.1 million for the thirteen September 28, 2024 September 30, 2023, thirty-nine September 28, 2024 September 30, 2023, There were no immediately vested share awards during the thirty-nine September 28, 2024. thirty-nine September 30, 2023,

Note 11 - Treasury Stock and Re

Note 11 - Treasury Stock and Retired Share Transactions	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Treasury Stock [Text Block]	11. Treasury Stock and Retired Share Transactions On March 29, 2024, not may may may 10b5 1 not On April 24, 2023, During the thirty-nine September 28, 2024, thirty-nine September 30, 2023, September 28, 2024, The Company accrued $21 in excise tax associated with its Treasury Stock Repurchase Plan during the thirty-nine September 28, 2024. thirty-nine September 30, 2023. During the thirty-nine September 28, 2024,

Note 12 - New Accounting Standa

Note 12 - New Accounting Standards and Updates	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	12. New Accounting Standards and Updates In March 2020, No. 2020 04, Reference Rate Reform (Topic 848 December 2022, No. 2022 06, Reference Rate Reform (Topic 848 Deferral of the Sunset Date of Topic 848. December 31, 2022 December 31, 2024. may December 31, 2024. In November 2023, 2023 07, 280 Improvements to Reportable Segment Disclosures one December 15, 2023, December 15, 2024. December 28, 2024. In December 2023, 2023 09, 740 2023 09 December 15, 2024,

Note 13 - Segment Information

Note 13 - Segment Information	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Segment Information The Company follows ASC 280, 1 10 December 30, 2023). Segment operating income 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: Thirteen Weeks Ended September 28, 2024 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 26,554 $ 24,167 $ 9,644 $ - $ 60,365 Cost of services 18,271 18,273 5,980 - 42,524 Gross profit 8,283 5,894 3,664 - 17,841 Selling, general and administrative 6,510 4,294 2,214 - 13,018 Depreciation and amortization of property and equipment 139 200 54 - 393 Amortization of acquired intangible assets - - 45 - 45 Operating income $ 1,634 $ 1,400 $ 1,351 $ - $ 4,385 Total assets as of September 28, 2024 $ 40,525 $ 52,321 $ 21,681 $ 11,018 $ 125,545 Property and equipment acquired $ 68 $ 378 $ - $ 76 $ 522 Thirteen Weeks Ended September 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 24,895 $ 22,452 $ 10,702 $ - $ 58,049 Cost of services 17,438 16,846 6,484 - 40,768 Gross profit 7,457 5,606 4,218 - 17,281 Selling, general and administrative 5,977 4,327 2,358 - 12,662 Depreciation and amortization of property and equipment 88 122 33 - 243 Amortization of acquired intangible assets - - 45 - 45 Operating income $ 1,392 $ 1,157 $ 1,782 $ - $ 4,331 Total assets as of September 30, 2023 $ 32,272 $ 45,949 $ 17,662 $ 5,331 $ 101,214 Property and equipment acquired $ 62 $ 162 $ 69 $ 22 $ 315 Thirty-Nine Weeks Ended September 28, 2024 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 101,668 $ 70,180 $ 29,620 $ - $ 201,468 Cost of services 71,672 52,818 18,769 - 143,259 Gross profit 29,996 17,362 10,851 - 58,209 Selling, general and administrative 21,252 12,515 6,995 - 40,762 Depreciation and amortization of property and equipment 372 505 135 - 1,012 Amortization of acquired intangible assets - - 136 - 136 Costs associated with potential stock issuance - - - 259 259 Operating income (loss) $ 8,372 $ 4,342 $ 3,585 $ (259 ) $ 16,040 Total assets as of September 28, 2024 $ 40,525 $ 52,321 $ 21,681 $ 11,018 $ 125,545 Property and equipment acquired 235 $ 622 $ 20 $ 712 $ 1,589 Thirty-Nine Weeks Ended September 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 99,553 $ 61,956 $ 30,700 $ - $ 192,209 Cost of services 70,623 47,482 19,039 - 137,144 Gross profit 28,930 14,474 11,661 - 55,065 Selling, general and administrative 19,211 12,626 6,945 - 38,782 Depreciation and amortization of property and equipment 281 370 105 - 756 Amortization of acquired intangible assets - - 136 - 136 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 9,438 $ 1,873 $ 4,475 $ - $ 15,786 Total assets as of September 30, 2023 $ 32,272 $ 45,949 $ 17,662 $ 5,331 $ 101,214 Property and equipment acquired $ 109 $ 640 $ 88 $ 38 $ 875 The Company derives a majority of its revenue from offices in the United States. Revenues 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, Puerto Rico and Europe. Revenue by geographic area for the thirteen thirty-nine September 28, 2024 September 30, 2023 Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Revenue United States $ 55,322 $ 53,679 $ 185,742 $ 179,800 Canada 1,895 1,647 4,982 5,060 Puerto Rico 1,568 1,643 5,588 4,745 Europe 1,580 1,080 5,156 2,604 $ 60,365 $ 58,049 $ 201,468 $ 192,209 Total assets by geographic area as of the reported periods were as follows: September 28, 2024 December 30, 2023 Total assets United States $ 114,067 $ 110,781 Canada 1,924 1,880 Puerto Rico 3,127 3,476 Europe 6,427 4,347 $ 125,545 $ 120,484

Note 14 - Income Taxes

Note 14 - Income Taxes	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	14. Income Taxes The Company recognized $4.0 million of income tax expense for the thirty-nine September 28, 2024 thirty-nine September 28, 2024, Differences between the effective tax rate and the applicable U.S. federal statutory rate may 2024 may

Note 15 - Contingencies

Note 15 - Contingencies	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Contingencies Disclosure [Text Block]	15. 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 September 28, 2024, not not, September 28, 2024, 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 16 - Leases

Note 16 - Leases	9 Months Ended
	Sep. 28, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	16. 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: Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Operating lease cost $ 332 $ 349 $ 1,017 $ 1,078 Finance lease cost Amortization of right of use assets $ 181 $ 116 $ 413 $ 368 Interest on lease liabilities 24 1 24 3 Total finance lease cost $ 205 $ 117 $ 437 $ 371 Supplemental Cash Flow information related to leases was as follows: Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 300 $ 359 $ 862 $ 1,102 Operating cash flows from finance leases $ - $ 1 $ 1 $ 4 Financing cash flows from finance leases $ 193 $ 115 $ 426 $ 346 Right of use assets obtained in exchange for lease obligations Operating leases $ - $ - $ 3,264 $ - Finance leases $ 2,172 $ - $ 2,172 $ - Supplemental Balance Sheet information as of September 28, 2024 December 30, 2023 September 28, 2024 December 30, 2023 Operating leases Operating lease right of use assets $ 5,292 $ 2,779 Operating right of use liability - current $ (1,019 ) $ (693 ) Operating right of use liability - non-current (4,519 ) (2,268 ) Total operating lease liabilities $ (5,538 ) $ (2,961 ) Property and equipment - (right of use assets) $ 2,172 $ 926 Accumulated depreciation (181 ) (695 ) Property and equipment, net $ 1,991 $ 231 Finance lease liability - current (689 ) $ (233 ) Finance lease liability - non-current (1,290 ) - Total finance lease liabilities (1,979 ) $ (233 ) Weighted average remaining lease term in years Operating leases 4.65 8.61 Finance leases 2.75 0.75 Weighted average discount rate Operating leases 6.36 % 3.15 % Finance leases 4.88 % 0.87 % Maturities of lease liabilities are as follows: Fiscal Year Operating Leases Finance Leases 2024 (After September 28, 2024) $ 343 $ 193 2025 1,250 773 2026 1,162 773 2027 974 387 2028 963 - Thereafter 1,815 - Total lease payments 6,507 $ 2,126 Less: imputed interest (969 ) (147 ) Total $ 5,538 $ 1,979

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Sep. 28, 2024	Sep. 28, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		ITEM 5. OTHER INFORMATION None 10b5 1 10b5 1 September 28, 2024.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 3 - Revenue Recognition (T

Note 3 - Revenue Recognition (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Specialty Health Care: Time and Material $ 26,114 $ 24,485 $ 100,530 $ 98,595 Permanent Placement Services 440 410 1,138 958 Total Specialty Health Care $ 26,554 $ 24,895 $ 101,668 $ 99,553 Engineering: Time and Material $ 11,810 $ 10,625 $ 34,273 $ 32,652 Fixed Fee 12,357 11,827 35,907 29,304 Total Engineering $ 24,167 $ 22,452 $ 70,180 $ 61,956 Life Sciences and Information Technology: Time and Material $ 7,139 $ 8,898 $ 23,962 $ 25,757 Permanent Placement Services 76 121 187 368 Fixed Fee 2,429 1,683 5,471 4,575 Total Life Sciences and Information Technology $ 9,644 $ 10,702 $ 29,620 $ 30,700 $ 60,365 $ 58,049 $ 201,468 $ 192,209

Note 4 - Accounts Receivable,_2

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 28, 2024 December 30, 2023 Billed $ 43,892 $ 51,111 Unbilled 24,100 14,737 Work-in-progress 9,521 6,442 Provision for credit losses (1,600 ) (1,600 ) Accounts receivable, net $ 75,913 $ 70,690

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 28, 2024 December 30, 2023 Computer hardware and software $ 8,877 $ 5,512 Furniture and office equipment 319 262 Leasehold improvements 603 413 Laboratory equipment 196 173 9,995 6,360 Less: accumulated depreciation and amortization 3,202 2,355 Property and equipment, net $ 6,793 $ 4,005

Note 6 - Acquisitions and Div_2

Note 6 - Acquisitions and Divestitures (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Total The four quarters following September 28, 2024 $ 300 Thereafter 1,671 Estimated future contingent consideration payments $ 1,971

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Schedule of Goodwill [Table Text Block]	Engineering Specialty Health Care Information Technology Total $ 11,918 $ 2,398 $ 7,831 $ 22,147

Note 9 - Per Share Data (Tables

Note 9 - Per Share Data (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Schedule of Weighted Average Number of Shares [Table Text Block]	Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Basic weighted average shares outstanding 7,634,113 7,919,752 7,783,481 8,469,501 Dilutive effect of outstanding restricted share awards 155,333 276,578 206,757 261,497 Diluted weighted average shares outstanding 7,789,446 8,196,330 7,990,238 8,730,998
Unissued Shares of Common Stock [Table Text Block]	September 28, 2024 December 30, 2023 Time-based restricted stock awards outstanding 294,146 376,618 Performance-based restricted stock awards outstanding 300,000 100,000 Future grants of options or shares 296,040 603,044 Shares reserved for employee stock purchase plan 252,119 297,730 Total 1,142,305 1,377,392

Note 10 - Share Based Compens_2

Note 10 - Share Based Compensation (Tables)	9 Months Ended
	Sep. 28, 2024
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 December 30, 2023 383,458 $ 11.58 Granted 7,004 $ 29.99 Vested (96,316 ) $ 9.46 Forfeited or expired - - Outstanding non-vested at September 28, 2024 294,146 $ 12.72 Number of Performance-Based Restricted Stock Awards Weighted Average Grant Date Fair Value per Share Outstanding non-vested at December 30, 2023 100,000 $ 11.96 Granted 300,000 $ 28.79 Vested (62,500 ) $ 11.96 Forfeited or expired (37,500 ) $ 11.96 Outstanding non-vested at September 28, 2024 300,000 $ 28.79

Note 13 - Segment Information (

Note 13 - Segment Information (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Thirteen Weeks Ended September 28, 2024 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 26,554 $ 24,167 $ 9,644 $ - $ 60,365 Cost of services 18,271 18,273 5,980 - 42,524 Gross profit 8,283 5,894 3,664 - 17,841 Selling, general and administrative 6,510 4,294 2,214 - 13,018 Depreciation and amortization of property and equipment 139 200 54 - 393 Amortization of acquired intangible assets - - 45 - 45 Operating income $ 1,634 $ 1,400 $ 1,351 $ - $ 4,385 Total assets as of September 28, 2024 $ 40,525 $ 52,321 $ 21,681 $ 11,018 $ 125,545 Property and equipment acquired $ 68 $ 378 $ - $ 76 $ 522 Thirteen Weeks Ended September 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 24,895 $ 22,452 $ 10,702 $ - $ 58,049 Cost of services 17,438 16,846 6,484 - 40,768 Gross profit 7,457 5,606 4,218 - 17,281 Selling, general and administrative 5,977 4,327 2,358 - 12,662 Depreciation and amortization of property and equipment 88 122 33 - 243 Amortization of acquired intangible assets - - 45 - 45 Operating income $ 1,392 $ 1,157 $ 1,782 $ - $ 4,331 Total assets as of September 30, 2023 $ 32,272 $ 45,949 $ 17,662 $ 5,331 $ 101,214 Property and equipment acquired $ 62 $ 162 $ 69 $ 22 $ 315 Thirty-Nine Weeks Ended September 28, 2024 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 101,668 $ 70,180 $ 29,620 $ - $ 201,468 Cost of services 71,672 52,818 18,769 - 143,259 Gross profit 29,996 17,362 10,851 - 58,209 Selling, general and administrative 21,252 12,515 6,995 - 40,762 Depreciation and amortization of property and equipment 372 505 135 - 1,012 Amortization of acquired intangible assets - - 136 - 136 Costs associated with potential stock issuance - - - 259 259 Operating income (loss) $ 8,372 $ 4,342 $ 3,585 $ (259 ) $ 16,040 Total assets as of September 28, 2024 $ 40,525 $ 52,321 $ 21,681 $ 11,018 $ 125,545 Property and equipment acquired 235 $ 622 $ 20 $ 712 $ 1,589 Thirty-Nine Weeks Ended September 30, 2023 Specialty Health Care Engineering Life Sciences and IT Corporate Total Revenue $ 99,553 $ 61,956 $ 30,700 $ - $ 192,209 Cost of services 70,623 47,482 19,039 - 137,144 Gross profit 28,930 14,474 11,661 - 55,065 Selling, general and administrative 19,211 12,626 6,945 - 38,782 Depreciation and amortization of property and equipment 281 370 105 - 756 Amortization of acquired intangible assets - - 136 - 136 Gain on sale of assets - (395 ) - - (395 ) Operating income $ 9,438 $ 1,873 $ 4,475 $ - $ 15,786 Total assets as of September 30, 2023 $ 32,272 $ 45,949 $ 17,662 $ 5,331 $ 101,214 Property and equipment acquired $ 109 $ 640 $ 88 $ 38 $ 875
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Revenue United States $ 55,322 $ 53,679 $ 185,742 $ 179,800 Canada 1,895 1,647 4,982 5,060 Puerto Rico 1,568 1,643 5,588 4,745 Europe 1,580 1,080 5,156 2,604 $ 60,365 $ 58,049 $ 201,468 $ 192,209
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	September 28, 2024 December 30, 2023 Total assets United States $ 114,067 $ 110,781 Canada 1,924 1,880 Puerto Rico 3,127 3,476 Europe 6,427 4,347 $ 125,545 $ 120,484

Note 16 - Leases (Tables)

Note 16 - Leases (Tables)	9 Months Ended
	Sep. 28, 2024
Notes Tables
Lease, Cost [Table Text Block]	Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Operating lease cost $ 332 $ 349 $ 1,017 $ 1,078 Finance lease cost Amortization of right of use assets $ 181 $ 116 $ 413 $ 368 Interest on lease liabilities 24 1 24 3 Total finance lease cost $ 205 $ 117 $ 437 $ 371
Lease, Cash Flow Information [Table Text Block]	Thirteen Weeks Ended Thirty-Nine Weeks Ended September 28, 2024 September 30, 2023 September 28, 2024 September 30, 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 300 $ 359 $ 862 $ 1,102 Operating cash flows from finance leases $ - $ 1 $ 1 $ 4 Financing cash flows from finance leases $ 193 $ 115 $ 426 $ 346 Right of use assets obtained in exchange for lease obligations Operating leases $ - $ - $ 3,264 $ - Finance leases $ 2,172 $ - $ 2,172 $ -
Lease, Balance Sheet Information [Table Text Block]	September 28, 2024 December 30, 2023 Operating leases Operating lease right of use assets $ 5,292 $ 2,779 Operating right of use liability - current $ (1,019 ) $ (693 ) Operating right of use liability - non-current (4,519 ) (2,268 ) Total operating lease liabilities $ (5,538 ) $ (2,961 ) Property and equipment - (right of use assets) $ 2,172 $ 926 Accumulated depreciation (181 ) (695 ) Property and equipment, net $ 1,991 $ 231 Finance lease liability - current (689 ) $ (233 ) Finance lease liability - non-current (1,290 ) - Total finance lease liabilities (1,979 ) $ (233 ) Weighted average remaining lease term in years Operating leases 4.65 8.61 Finance leases 2.75 0.75 Weighted average discount rate Operating leases 6.36 % 3.15 % Finance leases 4.88 % 0.87 %
Lease, Liability, Maturity [Table Text Block]	Fiscal Year Operating Leases Finance Leases 2024 (After September 28, 2024) $ 343 $ 193 2025 1,250 773 2026 1,162 773 2027 974 387 2028 963 - Thereafter 1,815 - Total lease payments 6,507 $ 2,126 Less: imputed interest (969 ) (147 ) Total $ 5,538 $ 1,979

Note 3 - Revenue Recognition (D

Note 3 - Revenue Recognition (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 28, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 30, 2023 USD ($)
Contract With Customer, Liability, Revenue Recognized, Including Opening Balance	$ 0	$ 100	$ 1,900	$ 1,100
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Number of Major Customers			2	1
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer 1 [Member]
Concentration Risk, Percentage			18.70%	16.20%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer 2 [Member]
Concentration Risk, Percentage			14.10%
Accounts Payable and Accrued Liabilities [Member]
Contract with Customer, Liability	$ 2,000		$ 2,000		$ 1,900

Note 3 - Revenue Recognition -

Note 3 - Revenue Recognition - Revenues Disaggregated by Revenue Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Revenue	$ 60,365	$ 58,049	$ 201,468	$ 192,209
Health Care [Member]
Revenue	26,554	24,895	101,668	99,553
Engineering Services [Member]
Revenue	24,167	22,452	70,180	61,956
Technology Service [Member]
Revenue	9,644	10,702	29,620	30,700
Time-and-Materials Contract [Member] | Health Care [Member]
Revenue	26,114	24,485	100,530	98,595
Time-and-Materials Contract [Member] | Engineering Services [Member]
Revenue	11,810	10,625	34,273	32,652
Time-and-Materials Contract [Member] | Technology Service [Member]
Revenue	7,139	8,898	23,962	25,757
Permanent Placement Services [Member] | Health Care [Member]
Revenue	440	410	1,138	958
Permanent Placement Services [Member] | Technology Service [Member]
Revenue	76	121	187	368
Fixed-Price Contract [Member] | Engineering Services [Member]
Revenue	12,357	11,827	35,907	29,304
Fixed-Price Contract [Member] | Technology Service [Member]
Revenue	$ 2,429	$ 1,683	$ 5,471	$ 4,575

Note 4 - Accounts Receivable,_3

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable (Details Textual) - Total Accounts Receivable and Transit Accounts Receivable [Member] - USD ($) $ in Millions	Sep. 28, 2024	Dec. 30, 2023
Accounts Receivable, before Allowance for Credit Loss, Current	$ 6.3	$ 8.9
Accounts Payable, Current	28.2	31.1
Accounts Payable, Net	$ 21.9	$ 22.2

Note 4 - Accounts Receivable,_4

Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable - Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Provision for credit losses	$ (1,600)	$ (1,600)
Accounts receivable, net	75,913	70,690
Billed Revenues [Member]
Accounts receivable, current	43,892	51,111
Unbilled Revenues [Member]
Accounts receivable, current	24,100	14,737
Work In Progress [Member]
Accounts receivable, current	$ 9,521	$ 6,442

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Write Off of Fully Depreciated Property and Equipment			$ 166	$ 1,201
Depreciation, Nonproduction	$ 393	$ 243	$ 1,012	$ 756

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Property and equipment	$ 9,995	$ 6,360
Less: accumulated depreciation and amortization	3,202	2,355
Property and equipment, net	6,793	4,005
Computers and Systems [Member]
Property and equipment	8,877	5,512
Equipment and Furniture [Member]
Property and equipment	319	262
Leasehold Improvements [Member]
Property and equipment	603	413
Laboratory Equipment [Member]
Property and equipment	$ 196	$ 173

Note 6 - Acquisitions and Div_3

Note 6 - Acquisitions and Divestitures (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jul. 01, 2023	Sep. 28, 2024	Sep. 30, 2023
Stock Issued During Period, Value, Acquisitions	$ 132
PSR & TKE Acquisitions [Member]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High		$ 9,600
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability		$ 0	$ 300
Stock Issued During Period, Value, Acquisitions			$ 100

Note 6 - Acquisitions and Div_4

Note 6 - Acquisitions and Divestitures - Maximum Deferred Consideration Payments (Details) $ in Thousands	Sep. 28, 2024 USD ($)
The four quarters following September 28, 2024	$ 300
Thereafter	1,671
Estimated future contingent consideration payments	$ 1,971

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) $ in Thousands	9 Months Ended
	Sep. 28, 2024 USD ($)
Goodwill, Impairment Loss	$ 0

Note 7 - Goodwill - Changes in

Note 7 - Goodwill - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Goodwill	$ 22,147	$ 22,147
Engineering [Member]
Goodwill	11,918
Specialty Health Care [Member]
Goodwill	2,398
Information Technology [Member]
Goodwill	$ 7,831

Note 8 - Line of Credit (Detail

Note 8 - Line of Credit (Details Textual) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Sep. 30, 2023	Oct. 18, 2019
Long-Term Line of Credit, Noncurrent	$ 30,477	$ 30,804
Citizens Bank of Pennsylvania [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 45,000
Debt Instrument, Interest Rate, Effective Percentage	6.80%		6.40%
Long-Term Line of Credit, Noncurrent	$ 30,500	30,800
Letters of Credit Outstanding, Amount	7,000	2,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 7,500	$ 12,100

Note 9 - Per Share Data (Detail

Note 9 - Per Share Data (Details Textual) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)	0	0	0	0

Note 9 - Per Share Data - Weigh

Note 9 - Per Share Data - Weighted Average Number of Common Shares (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Basic weighted average shares outstanding (in shares)	7,634,113	7,919,752	7,783,481	8,469,501
Dilutive effect of outstanding restricted share awards (in shares)	155,333	276,578	206,757	261,497
Diluted weighted average shares outstanding (in shares)	7,789,446	8,196,330	7,990,238	8,730,998

Note 9 - Per Share Data - Uniss

Note 9 - Per Share Data - Unissued Shares of Common Stock Were Reserved for the Following Purposes (Details) - shares	Sep. 28, 2024	Dec. 30, 2023
Future grants of options or shares (in shares)	296,040	603,044
Shares reserved for employee stock purchase plan (in shares)	252,119	297,730
Total (in shares)	1,142,305	1,377,392
Time-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	294,146	376,618
Performance-based Restricted Stock Units [Member]
Restricted stock units outstanding (in shares)	300,000	100,000

Note 10 - Share Based Compens_3

Note 10 - Share Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended						24 Months Ended
	Jul. 01, 2024	Jan. 01, 2001	Mar. 30, 2024	Feb. 29, 2024	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 02, 2021	Dec. 29, 2018	Dec. 31, 2016	Dec. 27, 2015	Dec. 31, 2025	Sep. 27, 2024	Dec. 30, 2023	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)							10 years
Share-Based Payment Arrangement, Expense					$ 767	$ 483	$ 2,154	$ 1,450
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					$ 8,600		$ 8,600
Common Stock, Capital Shares Reserved for Future Issuance (in shares)					1,142,305		1,142,305										1,377,392
Dividends Payable																	$ 0
Employee Stock Purchase Plan [Member]
Share-Based Payment Arrangement, Expense							$ 246	244
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)	22,822
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					252,119		252,119
The 2014 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					296,040		296,040
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)									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					$ 11,100	8,900	$ 11,100	$ 8,900
Share Price (in dollars per share)																$ 20.37
Time-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					2,500		$ 2,500
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)							0	4,762
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
Time-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					$ 2,500		$ 2,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)					294,146		294,146										383,458
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested					$ 6,000		$ 6,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							7,004
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)							$ 29.99
Performance-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					6,100		$ 6,100
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member]
Share-Based Payment Arrangement, Expense					$ 500	$ 100	$ 1,100	$ 400
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)					300,000		300,000										100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							300,000
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)							$ 28.79
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member] | February 2024 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)				4 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)			50,000	250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting, Maximum Annual Shares (in shares)				62,500
Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member] | February 2024 [Member] | Forecast [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in shares)															62,500
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
Maximum [Member] | Performance-based Restricted Stock Units [Member] | The 2014 Plan [Member] | February 2024 [Member] | Forecast [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested, Number of Shares (in shares)															0

Note 10 - Share Based Compens_4

Note 10 - Share Based Compensation - Restricted Stock Units Activity (Details) - The 2014 Plan [Member]	9 Months Ended
	Sep. 28, 2024 $ / shares shares
Time-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	383,458
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 11.58
Granted (in shares) | shares	7,004
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 29.99
Vested (in shares) | shares	(96,316)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 9.46
Forfeited or expired (in shares) | shares	0
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Outstanding non-vested (in shares) | shares	294,146
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 12.72
Performance-based Restricted Stock Units [Member]
Outstanding non-vested (in shares) | shares	100,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 11.96
Granted (in shares) | shares	300,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 28.79
Vested (in shares) | shares	(62,500)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 11.96
Forfeited or expired (in shares) | shares	(37,500)
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 11.96
Outstanding non-vested (in shares) | shares	300,000
Outstanding non-vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 28.79

Note 11 - Treasury Stock and _2

Note 11 - Treasury Stock and Retired Share Transactions (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
	Apr. 24, 2023	Sep. 28, 2024	Sep. 30, 2023	Mar. 29, 2024
Treasury Stock, Shares, Acquired (in shares)	333,686	407,653	1,758,160
Shares Acquired, Average Cost Per Share (in dollars per share)	$ 11.91	$ 19.09	$ 13.8
Share Repurchase Program, Remaining Authorized, Amount		$ 42,200
Sales and Excise Tax Payable		$ 21	$ 200
Stock Repurchased and Retired During Period, Shares (in shares)		44,567
Maximum [Member]
Share Repurchase Program, Authorized, Amount				$ 50,000

Note 13 - Segment Information -

Note 13 - Segment Information - Results of the Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023
Revenues	$ 60,365	$ 58,049	$ 201,468	$ 192,209
Cost of services	42,524	40,768	143,259	137,144
Gross profit	17,841	17,281	58,209	55,065
Selling, general and administrative	13,018	12,662	40,762	38,782
Depreciation and amortization of property and equipment	393	243	1,012	756
Amortization of acquired intangible assets	45	45	136	136
Operating income	4,385	4,331	16,040	15,786
Total assets	125,545	101,214	125,545	101,214	$ 120,484
Property and equipment acquired	522	315	1,589	875
Costs associated with potential stock issuance	0	0	259	0
Gain on sale of assets	0	0	0	(395)
Specialty Health Care [Member]
Revenues	26,554	24,895	101,668	99,553
Cost of services	18,271	17,438	71,672	70,623
Gross profit	8,283	7,457	29,996	28,930
Selling, general and administrative	6,510	5,977	21,252	19,211
Depreciation and amortization of property and equipment	139	88	372	281
Amortization of acquired intangible assets	0	0	0	0
Operating income	1,634	1,392	8,372	9,438
Total assets	40,525	32,272	40,525	32,272
Property and equipment acquired	68	62	235	109
Costs associated with potential stock issuance			0
Gain on sale of assets				0
Engineering [Member]
Revenues	24,167	22,452	70,180	61,956
Cost of services	18,273	16,846	52,818	47,482
Gross profit	5,894	5,606	17,362	14,474
Selling, general and administrative	4,294	4,327	12,515	12,626
Depreciation and amortization of property and equipment	200	122	505	370
Amortization of acquired intangible assets	0	0	0	0
Operating income	1,400	1,157	4,342	1,873
Total assets	52,321	45,949	52,321	45,949
Property and equipment acquired	378	162	622	640
Costs associated with potential stock issuance			0
Gain on sale of assets				(395)
Life Sciences and IT [Member]
Revenues	9,644	10,702	29,620	30,700
Cost of services	5,980	6,484	18,769	19,039
Gross profit	3,664	4,218	10,851	11,661
Selling, general and administrative	2,214	2,358	6,995	6,945
Depreciation and amortization of property and equipment	54	33	135	105
Amortization of acquired intangible assets	45	45	136	136
Operating income	1,351	1,782	3,585	4,475
Total assets	21,681	17,662	21,681	17,662
Property and equipment acquired	0	69	20	88
Costs associated with potential stock issuance			0
Gain on sale of assets				0
Corporate Segment [Member]
Revenues	0	0	0	0
Cost of services	0	0	0	0
Gross profit	0	0	0	0
Selling, general and administrative	0	0	0	0
Depreciation and amortization of property and equipment	0	0	0	0
Amortization of acquired intangible assets	0	0	0	0
Operating income	0	0	(259)	0
Total assets	11,018	5,331	11,018	5,331
Property and equipment acquired	$ 76	$ 22	712	38
Costs associated with potential stock issuance			$ 259
Gain on sale of assets				$ 0

Note 13 - Segment Information_2

Note 13 - Segment Information - Revenues by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Revenue	$ 60,365	$ 58,049	$ 201,468	$ 192,209
UNITED STATES
Revenue	55,322	53,679	185,742	179,800
CANADA
Revenue	1,895	1,647	4,982	5,060
PUERTO RICO
Revenue	1,568	1,643	5,588	4,745
Europe [Member]
Revenue	$ 1,580	$ 1,080	$ 5,156	$ 2,604

Note 13 - Segment Information_3

Note 13 - Segment Information - Total Assets by Geographic Area (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Sep. 30, 2023
Total assets	$ 125,545	$ 120,484	$ 101,214
UNITED STATES
Total assets	114,067	110,781
CANADA
Total assets	1,924	1,880
PUERTO RICO
Total assets	3,127	3,476
Europe [Member]
Total assets	$ 6,427	$ 4,347

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Income Tax Expense (Benefit)	$ 1,020	$ 434	$ 3,961	$ 3,245
Effective Income Tax Rate Reconciliation, Percent			27.50%	21.90%
Domestic Tax Jurisdiction [Member] | Internal Revenue Service (IRS) [Member]
Effective Income Tax Rate Reconciliation, Percent			28.30%	21.50%
Foreign Tax Jurisdiction [Member] | Canada Revenue Agency [Member]
Effective Income Tax Rate Reconciliation, Percent			26.20%	26.10%
Foreign Tax Jurisdiction [Member] | Europe [Member]
Effective Income Tax Rate Reconciliation, Percent			13.10%	13.30%

Note 15 - Contingencies (Detail

Note 15 - Contingencies (Details Textual) - USD ($) $ in Millions	1 Months Ended
	Apr. 30, 2022	Sep. 28, 2024
Estimated Litigation Liability		$ 2.5
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 16 - Leases - Lease Expens

Note 16 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Operating lease cost	$ 332	$ 349	$ 1,017	$ 1,078
Amortization of right of use assets	181	116	413	368
Finance lease cost, Interest on lease liabilities	24	1	24	3
Total finance lease cost	$ 205	$ 117	$ 437	$ 371

Note 16 - Leases - Cash Flow In

Note 16 - Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Operating cash flows from operating leases	$ 300	$ 359	$ 862	$ 1,102
Operating cash flows from finance leases	0	1	1	4
Financing cash flows from finance leases	193	115	426	346
Operating leases	0	0	3,264	0
Finance leases	$ 2,172	$ 0	$ 2,172	$ 0

Note 16 - Leases - Balance Shee

Note 16 - Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Operating lease right of use assets	$ 5,292	$ 2,779
Operating right of use liability - current	(1,019)	(693)
Operating right of use liability - non-current	(4,519)	(2,268)
Total operating lease liabilities	(5,538)	(2,961)
Property and equipment - (right of use assets)	2,172	926
Accumulated depreciation	(181)	(695)
Property and equipment, net	1,991	231
Finance lease liability - current	(689)	(233)
Finance lease liability - non-current	(1,290)	0
Total finance lease liabilities	$ (1,979)	$ (233)
Operating leases (Year)	4 years 7 months 24 days	8 years 7 months 9 days
Finance leases (Year)	2 years 9 months	9 months
Operating leases	6.36%	3.15%
Finance leases	4.88%	0.87%

Note 16 - Leases - Maturities o

Note 16 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
2024, operating leases	$ 343
2024, finance leases	193
2025, operating leases	1,250
2025, finance leases	773
2026, operating leases	1,162
2026, finance leases	773
2027, operating leases	974
2027, finance leases	387
2028, operating leases	963
2028, finance leases	0
Thereafter, operating leases	1,815
Thereafter, finance leases	0
Total lease payments, operating lease	6,507
Total lease payments, finance leases	2,126
Less: imputed interest, operating leases	(969)
Less: imputed interest, finance leases	(147)
Total, operating leases	5,538	$ 2,961
Total, finance leases	$ 1,979	$ 233