Tofutti Brands (TOFB) 10-Q 13 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 29, 2018	Nov. 09, 2018
Document And Entity Information
Entity Registrant Name	TOFUTTI BRANDS INC
Entity Central Index Key	730,349
Document Type	10-Q
Document Period End Date	Sep. 29, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-29
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		5,153,706
Trading Symbol	TOFB
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Condensed Balance Sheets

Condensed Balance Sheets - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 465	$ 1,414
Accounts receivable, net of allowance for doubtful accounts and sales promotions of $431 and $386, respectively	1,941	1,770
Inventories	1,868	1,483
Prepaid expenses and other current assets	64	72
Deferred costs	56	86
Total current assets	4,394	4,825
Fixed assets (net of accumulated depreciation of $24 and $19, respectively)	137	10
Other assets	16	16
Total assets	4,547	4,851
Current liabilities:
Note payable-current		6
Accounts payable	266	468
Accrued expenses	157	536
Deferred revenue	61	94
Total current liabilities	484	1,104
Convertible note payable- related party	500	500
Note payable-long term		4
Total liabilities	984	1,608
Stockholders' equity:
Preferred stock - par value $.01 per share; authorized 100,000 shares, none issued
Common stock - par value $.01 per share; authorized 15,000,000 shares, issued and outstanding 5,153,706 shares at September 29, 2018 and December 30, 2017	52	52
Additional paid-in capital	207	207
Retained earnings	3,304	2,984
Total stockholders' equity	3,563	3,243
Total liabilities and stockholders' equity	$ 4,547	$ 4,851

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts and sales promotions on accounts receivable	$ 431	$ 386
Accumulated depreciation on fixed assets	$ 24	$ 19
Preferred stock, par value	$ 0.01	$ .01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued
Common stock, par value	$ 0.01	$ .01
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	5,153,706	5,153,706
Common stock, shares outstanding	5,153,706	5,153,706

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net sales	$ 2,841	$ 3,326	$ 10,058	$ 10,255
Cost of sales	2,013	2,059	6,936	6,801
Gross profit	828	1,267	3,122	3,454
Operating expenses:
Selling and warehouse	321	336	1,024	1,133
Marketing	70	54	208	212
Research and development	77	82	291	283
General and administrative	450	465	1,255	1,382
Total operating expenses	918	937	2,778	3,010
Income (loss) from operations	(90)	330	344	444
Interest expense	6	7	19	19
Income (loss) before income tax	(96)	323	325	425
Income tax expense			5	5
Net income (loss)	$ (96)	$ 323	$ 320	$ 420
Weighted average common shares outstanding:
Basic and diluted	5,153,706	5,153,706	5,153,706	5,153,706
Earnings (loss) per common share:
Basic and diluted	$ (0.02)	$ 0.06	$ 0.06	$ 0.08

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Statement of Cash Flows [Abstract]
Cash (used in) provided by operating activities, net	$ (807)	$ 377
Cash used in investing activities, net	(132)
Cash used in financing activities, net	(10)	(4)
Net (decrease) increase in cash and cash equivalents	(949)	373
Cash and cash equivalents at beginning of period	1,414	132
Cash and cash equivalents at end of period	465	505
Supplemental cash flow information:
Income taxes paid	5	5
Interest paid	$ 13	$ 19

Liquidity and Capital Resources

Liquidity and Capital Resources	9 Months Ended
	Sep. 29, 2018
Liquidity and Capital Resources [Abstract]
Liquidity and Capital Resources	Note 1: Liquidity and Capital Resources At September 29, 2018, Tofutti Brands, Inc. (“Tofutti” or the “Company”) had approximately $465 in cash compared to $1,414 at December 30, 2017. Net cash used in operating activities for the thirty-nine weeks ended September 29, 2018 was $807 compared to $377 provided by operating activities for the thirty-nine weeks ended September 30, 2017. Net cash used in operating activities for the thirty-nine weeks ended September 29, 2018 was primarily a result of an increase in inventory and accounts receivable and a reduction in current liabilities. Net cash used in investing activities of $132 was to acquire additional equipment at our new frozen dessert novelties co-packer facility. Net cash used in financing activities for the thirty-nine weeks ended September 29, 2018 was $10 compared to $4 used in financing activities for the thirty-nine weeks ended September 30, 2017. The Company has historically financed operations and met capital requirements primarily through positive cash flow from operations. More recently, David Mintz, the Company’s Chairman and Chief Executive Officer, provided the Company with a loan of $500 on January 6, 2016, bearing interest of 5% payable on a quarterly basis without compounding. The loan may be prepaid in whole or in part at any time without premium or penalty. The loan is convertible into the Company’s common stock at a conversion price of $4.01 per share, the closing price of the common stock on the date the promissory note was entered into. Initially due December 31, 2017, the loan has been extended until December 31, 2019. In the event of default, as defined in the promissory note, without any action on the part of Mr. Mintz, the interest rate will increase to 12% per annum and the entire principal and interest balance under the loan and all of our other obligations under the loan, will be immediately due and payable, and Mr. Mintz will be entitled to seek and institute any and all remedies available to him.

Description of Business

Description of Business	9 Months Ended
	Sep. 29, 2018
Accounting Policies [Abstract]
Description of Business	Note 2: Description of Business Tofutti is engaged in one business segment, the development, production and marketing of plant-based, dairy free cheese, frozen desserts, and other food products. The Company reports on operating segments in accordance with standards for public companies to report information about operating segments and geographic distribution of sales in financial statements. While the Company has multiple products and or product groups, its goal is to focus on non-dairy foods. The Company’s chief operating decision maker tracks revenue by product groups, but does not track more granular operating results by product group as many of the ingredients are similar amongst these groups. As a result, the Company has determined that it has only one operating segment, which is the development, production and marketing of plant-based, dairy free cheese, frozen desserts, and other food products.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 29, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 3: Basis of Presentation The accompanying financial information is unaudited, but, in the opinion of management, reflects all adjustments (which include only normally recurring adjustments) necessary to present fairly the Company’s financial position, operating results and cash flows for the periods presented. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission. The condensed balance sheet amounts as of December 30, 2017 are derived from our audited financial statements for the year ended December 30, 2017. The financial information should be read in conjunction with the audited financial statements and notes thereto for the year ended December 30, 2017 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. The results of operations for the thirteen and thirty-nine week periods ended September 29, 2018 are not necessarily indicative of the results to be expected for the full year or any other period. The Company’s fiscal year is either a fifty-two or fifty-three week period which ends on the Saturday closest to December 31 st

New and Recently Adopted Accoun

New and Recently Adopted Accounting Standards	9 Months Ended
	Sep. 29, 2018
Accounting Changes and Error Corrections [Abstract]
New and Recently Adopted Accounting Standards	Note 4: New and Recently Adopted Accounting Standards The Company considers the applicability and impact of all Accounting Standard Updates ("ASUs"). ASUs not discussed below were assessed and determined to be either not applicable or are expected to have minimal impact on the Company’s balance sheets or statements of operations. In August 2018, the Securities and Exchange Commission (“SEC”) adopted the final rule amending certain disclosure requirements that have become redundant, duplicative, overlapping, outdated, or superseded. In addition, the amendments expand the disclosure requirements on the analysis of stockholders’ equity for interim financial statements. Under the amendments, an analysis of changes in each caption of stockholders’ equity presented in the balance sheet must be provided in a note or separate statement. The rule was effective on November 5, 2018 and will be effective for the quarter that begins after the effective date. Beginning the thirteen weeks ending March 30, 2019 and each subsequent interim period, the Company will be required to present an analysis of changes in each caption of the stockholders’ equity presented in the balance sheet within a note or separate statement. In February 2016, the FASB issued guidance which amends the existing accounting standards for lease accounting. ASU 2016-02 requires lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. This guidance will be effective for fiscal years beginning after December 15, 2018 including interim periods within those fiscal years. Early adoption is permitted. The new leases standard requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. The Company is currently evaluating the impact of adopting the new leases standard on its financial statements. Effective December 31, 2017, the Company adopted Financial Accounting Standards Board (“FASB”) Topic 606, Revenue from Contacts with Customers (“ASC 606”). In accordance with ASC 606, the Company did not change any characteristics of the Company’s revenue recognition policy as it was determined that the standard only impacted enhanced disclosure regarding revenue recognition, including disclosures of revenue streams, performance obligations, variable consideration and the related judgments and estimates necessary to apply the new standard. ASC 606 was applied using the modified retrospective method. There was no cumulative effect of the initial application to be recognized as an adjustment to opening retained earnings at December 31, 2017. Accordingly, comparative periods have not been adjusted and continue to be reported under FASB ASC Topic 605, Revenue Recognition (“ASC” 605). The Company generates revenues from the delivery of Tofutti branded plant-based cheeses, frozen desserts and other food products. Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services in an amount that reflects the consideration expected to be received in exchange for those goods or services. The company recognizes revenue when obligations under the terms of a contract with customers are satisfied; generally, this occurs with the transfer of control of the Company’s products. Revenue is measured as the amount of net consideration expected to be received in exchange for transferring products. Revenue from product sales is governed primarily by purchase orders (“contracts”) which specify quantity and product(s) ordered, shipping terms and certain aspects of the transaction price including discounts. Contracts are at standalone pricing that is governed by a pricing list. A performance obligation is a promise in a contract to transfer a distinct service to the customer. The performance obligation in these contracts is determined by each of the individual purchase orders and the respective stated quantities, with revenue being recognized at a point in time when obligations under the terms of the agreement are satisfied. This generally occurs with the transfer of control when the product is shipped or in most cases, picked up from one of the Company’s distribution locations, by the customer.

Inventories

Inventories	9 Months Ended
	Sep. 29, 2018
Inventory Disclosure [Abstract]
Inventories	Note 5: Inventories The composition of inventories is as follows: September 29, 2018 December 30, 2017 Finished products $ 1,047 $ 820 Raw materials and packaging 821 663 $ 1,868 $ 1,483

Income Taxes

Income Taxes	9 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 6: Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. As of the periods ended September 29, 2018 and December 30, 2017, the Company recorded a full valuation allowance on its deferred tax asset balances.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 29, 2018
Earnings (loss) per common share:
Earnings Per Share	Note 7: Earnings Per Share Basic earnings per common share has been computed by dividing net income (loss) by the weighted average number of common shares outstanding. Diluted earnings per common share for the periods ended September 29, 2018 and September 30, 2017 are computed by dividing net income (loss) by the weighted average number of common shares outstanding and common stock equivalents, which include options outstanding during the same period, of which there were no such common stock equivalents during these periods. Not included in the calculation for September 29, 2018 and September 30, 2017 were 80,000 non-qualified options granted to directors that were antidilutive because the market price of the common stock as of September 29, 2018 and September 30, 2017 was less than the exercise prices of any of these options. The following table sets forth the computation of basic and diluted earnings per share: Thirteen weeks ended September 29, 2018 Thirteen weeks ended September 30, 2017 Thirty-nine weeks ended September 29, 2018 Thirty-nine weeks ended September 30, 2017 Numerator Net income(loss)-basic and diluted $ (96 ) $ 323 $ 320 $ 420 Denominator Weighted average common shares- basic and diluted 5,153,706 5,153,706 5,153,706 5,153,706 Earnings (loss) per common share-basic and diluted $ (0.02 ) $ 0.06 $ 0.06 $ 0.08

Fixed Assets

Fixed Assets	9 Months Ended
	Sep. 29, 2018
Property, Plant and Equipment [Abstract]
Fixed Assets	Note 8: Fixed Assets Fixed assets consist of the following: September 29, 2018 December 30, 2017 Automobile $ 29 $ 29 Construction in progress (CIP) 132 — 161 29 Less: accumulated depreciation (24 ) (19 ) Fixed assets, net $ 137 $ 10 Depreciation expense for the thirteen and thirty-nine weeks ended September 29, 2018 was $2 and $5, respectively. Depreciation expense for the thirteen and thirty-nine weeks ended September 30, 2017 was $1 and $4, respectively.

Share Based Compensation

Share Based Compensation	9 Months Ended
	Sep. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	Note 9: Share Based Compensation On June 10, 2014, the shareholders of the Company approved the 2014 Equity Incentive Plan (the “2014 Plan”). The 2014 Plan provides for grants of various types of awards that are designed to attract and retain highly qualified personnel who will contribute to the success of the Company and to provide incentives to participants in the 2014 Plan that are linked directly to increases in shareholder value which will therefore inure to the benefit of all shareholders of the Company. The Company intends to rely on a combination of multi-year performance awards, options and other stock-based awards for these purposes. The 2014 Plan made 250,000 shares of common stock available for awards. The 2014 Plan also permits performance-based 2014 awards paid under it to be tax deductible under Section 162(m) of the Internal Revenue Code of 1986, as amended, as “performance-based compensation.” There were no awards issued in the thirty-nine week periods ended September 29, 2018 or September 30, 2017, as well as no activity. As of September 29, 2018, the Company has issued 80,000 non-qualified stock option awards under the 2014 Plan.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
Notes Payable	Note 10: Notes Payable In September 2014, the Company obtained an auto loan of approximately $29 from a bank. The loan required 60 monthly payments of $0.535 through August 2019. Interest was charged at a fixed nominal rate of 4.64%. The loan was fully paid off in May 2018. December 30, 2017 Note payable $ 10 Less current maturity 6 Note payable, net of current maturity $ 4 Related Party On January 6, 2016, David Mintz, the Company’s Chairman and Chief Executive, provided it with a loan of $500. The loan, which was originally set to expire on December 31, 2017 has been extended to December 31, 2019. No other terms of the loan were modified. Commencing March 31, 2016, interest of 5% is payable on a quarterly basis without compounding. The loan may be prepaid in whole or in part at any time without premium or penalty. The loan is convertible into the Company’s common stock at a conversion price of $4.01 per share, the closing price of the Company’s common stock on the date the promissory note was entered into. In any event of default, as defined in the promissory note, without any action on the part of Mr. Mintz, the interest rate will increase to 12% per annum and the entire principal and interest balance under the loan, and all of the Company’s other obligations under the loan, will be immediately due and payable, and Mr. Mintz will be entitled to seek and institute any and all remedies available to him. September 29, 2018 December 30, 2017 Note payable-related party $ 500 $ 500 Less current maturity — — Note payable related party, net of current maturity $ 500 $ 500

Revenue

Revenue	9 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Revenue	Note 11: Revenue Revenue relating to the delivery of products is recognized at a point in time based on actual products and quantity shipped, which can vary from purchase order to purchase order, and net of all applicable discounts, as follows: Payment term discounts, off-invoice allowance, manufacturer chargeback, freight allowance, and spoilage discounts. Revenues by geographical region are as follows: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Revenues by geography: Americas $ 2,642 $ 3,175 $ 9,016 $ 9,487 Europe 96 31 326 275 Asia Pacific and Africa 60 74 238 212 Middle East 43 46 478 281 $ 2,841 $ 3,326 $ 10,058 $ 10,255 Sales in the United States accounted for approximately 89% and 95% of revenues in the Americas in the 2018 and 2017 thirteen week periods, respectively. Sales in the United States accounted for approximately 90% and 94% of revenues in the Americas in the 2018 and 2017 thirty-nine week periods, respectively. All of the Company’s assets are located in the United States. Beginning in the first quarter of 2017, the Company elected to combine the frozen desserts and frozen foods categories into one category as frozen food revenues are not material. Net sales by major product category: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Cheeses $ 2,311 $ 2,516 $ 8,184 $ 7,907 Frozen Desserts and Foods 530 810 1,874 2,348 $ 2,841 $ 3,326 $ 10,058 $ 10,255 Timing of revenue recognition: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Products transferred at a point in time $ 2,841 $ 3,326 $ 10,058 $ 10,255 $ 2,841 $ 3,326 $ 10,058 $ 10,255 Contract balances: September 29, 2018 September 30, 2017 Receivables, which are included in accounts receivable, net $ 1,941 $ 2,308 Deferred revenue, current portion $ 61 $ 103 Contract receivables are recorded at the invoiced amount, net of all applicable discounts. The contract liabilities primarily relate to unearned revenue.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 29, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	The composition of inventories is as follows: September 29, 2018 December 30, 2017 Finished products $ 1,047 $ 820 Raw materials and packaging 821 663 $ 1,868 $ 1,483

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 29, 2018
Earnings (loss) per common share:
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings per share: Thirteen weeks ended September 29, 2018 Thirteen weeks ended September 30, 2017 Thirty-nine weeks ended September 29, 2018 Thirty-nine weeks ended September 30, 2017 Numerator Net income(loss)-basic and diluted $ (96 ) $ 323 $ 320 $ 420 Denominator Weighted average common shares- basic and diluted 5,153,706 5,153,706 5,153,706 5,153,706 Earnings (loss) per common share-basic and diluted $ (0.02 ) $ 0.06 $ 0.06 $ 0.08

Fixed Assets (Tables)

Fixed Assets (Tables)	9 Months Ended
	Sep. 29, 2018
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets consist of the following: September 29, 2018 December 30, 2017 Automobile $ 29 $ 29 Construction in progress (CIP) 132 — 161 29 Less: accumulated depreciation (24 ) (19 ) Fixed assets, net $ 137 $ 10

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	December 30, 2017 Note payable $ 10 Less current maturity 6 Note payable, net of current maturity $ 4
Schedule of Related Party Notes Payable	September 29, 2018 December 30, 2017 Note payable-related party $ 500 $ 500 Less current maturity — — Note payable related party, net of current maturity $ 500 $ 500

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Schedule of Revenues by Geographical Region	Revenues by geographical region are as follows: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Revenues by geography: Americas $ 2,642 $ 3,175 $ 9,016 $ 9,487 Europe 96 31 326 275 Asia Pacific and Africa 60 74 238 212 Middle East 43 46 478 281 $ 2,841 $ 3,326 $ 10,058 $ 10,255
Summary of Net Sales by Major Product Category	Net sales by major product category: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Cheeses $ 2,311 $ 2,516 $ 8,184 $ 7,907 Frozen Desserts and Foods 530 810 1,874 2,348 $ 2,841 $ 3,326 $ 10,058 $ 10,255
Schedule of Timing of Revenue Recognition	Timing of revenue recognition: Thirteen Weeks ended September 29, 2018 Thirteen Weeks ended September 30, 2017 Thirty-Nine Weeks ended September 29, 2018 Thirty-Nine Weeks ended September 30, 2017 Products transferred at a point in time $ 2,841 $ 3,326 $ 10,058 $ 10,255 $ 2,841 $ 3,326 $ 10,058 $ 10,255
Schedule of Contract Balances	Contract balances: September 29, 2018 September 30, 2017 Receivables, which are included in accounts receivable, net $ 1,941 $ 2,308 Deferred revenue, current portion $ 61 $ 103

Liquidity and Capital Resourc_2

Liquidity and Capital Resources (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Jan. 06, 2016	Sep. 29, 2018	Sep. 30, 2017	Dec. 30, 2017	Dec. 31, 2016
Cash and cash equivalents		$ 465	$ 505	$ 1,414	$ 132
Net cash used in operating activities		(807)	377
Net cash flows used in financing activities		$ 10	$ 4
David Mintz [Member]
Financing received through convertible note payable-related party	$ 500
Loan payable interest rate	5.00%
Loan convertible into common stock at conversion price per share	$ 4.01
Loans payable extended date	Dec. 31, 2019
Debt interest increase per annum	12.00%

Description of Business (Detail

Description of Business (Details Narrative)	9 Months Ended
	Sep. 29, 2018Segment
Accounting Policies [Abstract]
Number of operating segments	1

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Inventory Disclosure [Abstract]
Finished products	$ 1,047	$ 820
Raw materials and packaging	821	663
Inventories, net	$ 1,868	$ 1,483

Earnings Per Share (Details Nar

Earnings Per Share (Details Narrative) - shares	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Earnings (loss) per common share:
Non-qualified options granted to directors antidilutive	80,000	80,000

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Earnings (loss) per common share:
Numerator: Net income(loss)-basic and diluted	$ (96)	$ 323	$ 320	$ 420
Denominator: Weighted average common shares- basic and diluted	5,153,706	5,153,706	5,153,706	5,153,706
Earnings (loss) per common share-basic and diluted	$ (0.02)	$ 0.06	$ 0.06	$ 0.08

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2	$ 1	$ 5	$ 4

Fixed Assets - Schedule of Fixe

Fixed Assets - Schedule of Fixed Assets (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Property, Plant and Equipment [Abstract]
Automobile	$ 29	$ 29
Construction in progress (CIP)	132
Fixed assets, gross	161	29
Less: accumulated depreciation	(24)	(19)
Fixed assets, net	$ 137	$ 10

Share Based Compensation (Detai

Share Based Compensation (Details Narrative) - 2014 Equity Incentive Plan [Member] - shares	Sep. 29, 2018	Sep. 30, 2017	Jun. 10, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for awards			250,000
Non Qualified Stock Option Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option issued under award	80,000
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option issued under award

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) $ / shares in Units, $ in Thousands	Jan. 06, 2016USD ($)$ / shares	Sep. 30, 2014USD ($)Installments	Dec. 30, 2017USD ($)
Note payable, principal amount			$ 10
Chairman and Chief Executive Officer [Member]
Fixed interest rate	5.00%
Proceeds from related party debt	$ 500
Loan payable due date	Dec. 31, 2019
Loan convertible into common stock at conversion price per share | $ / shares	$ 4.01
Interest rate increase percent	12.00%
Auto Loan [Member]
Note payable, principal amount		$ 29
Monthly payments | Installments		60
Frequency of periodic payment		Monthly
Periodic payment on note payable		Required 60 monthly payments of $0.535 through August 2019
Fixed interest rate		4.64%

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Debt Disclosure [Abstract]
Note payable		$ 10
Less current maturity		6
Note payable, net of current maturity		$ 4

Notes Payable - Schedule of Rel

Notes Payable - Schedule of Related Party Notes Payable (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Debt Disclosure [Abstract]
Note payable-related party	$ 500	$ 500
Less current maturity
Note payable related party, net of current maturity	$ 500	$ 500

Revenue (Details Narrative)

Revenue (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Americas [Member]
Percentage of revenue	89.00%	95.00%	90.00%	94.00%

Revenue - Schedule of Revenues

Revenue - Schedule of Revenues by Geographical Region (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 2,841	$ 3,326	$ 10,058	$ 10,255
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	2,642	3,175	9,016	9,487
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	96	31	326	275
Asia Pacific and Africa [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	60	74	238	212
Middle East [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 43	$ 46	$ 478	$ 281

Revenue - Schedule of Net Sales

Revenue - Schedule of Net Sales by Major Product Category (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 2,841	$ 3,326	$ 10,058	$ 10,255
Cheese [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	2,311	2,516	8,184	7,907
Frozen Desserts and Foods [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales	$ 530	$ 810	$ 1,874	$ 2,348

Revenue - Schedule of Timing of

Revenue - Schedule of Timing of Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Timing of Revenue recognition	$ 2,841	$ 3,326	$ 10,058	$ 10,255
Products Transferred at a Point in Time [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Timing of Revenue recognition	$ 2,841	$ 3,326	$ 10,058	$ 10,255

Revenue - Schedule of Contract

Revenue - Schedule of Contract Balances (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017	Sep. 30, 2017
Segment Reporting [Abstract]
Receivables, which are included in accounts receivable, net	$ 1,941	$ 1,770	$ 2,308
Deferred revenue, current portion	$ 61	$ 94	$ 103