Tofutti Brands (TOFB) 10-Q 15 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - $ / shares	6 Months Ended
	Jun. 29, 2024	Aug. 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 29, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-28
Entity File Number	1-9009
Entity Registrant Name	Tofutti Brands Inc.
Entity Central Index Key	0000730349
Entity Tax Identification Number	13-3094658
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	50 Jackson Drive
Entity Address, City or Town	Cranford
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07016
City Area Code	(908)
Local Phone Number	272-2400
Trading Symbol	TOFB
Title of 12(g) Security	Common Stock, par value $0.01 per share
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,153,706
Entity Listing, Par Value Per Share	$ 0.01

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Current assets:
Cash	$ 489	$ 837
Accounts receivable, net of allowance for doubtful accounts and sales promotions of $505 and $525, respectively	817	828
Inventories	2,171	2,475
Prepaid expenses and other current assets	75	93
Total current assets	3,552	4,233
Operating lease right-of-use asset	47	81
Finance lease right-of-use asset	29	36
Deferred tax assets	246	246
Other assets	40	19
Total assets	3,914	4,615
Current liabilities:
Accounts payable	12	237
Accrued expenses	387	541
Finance lease liability, current portion	11	15
Total current liabilities	410	793
Operating lease liabilities, net of current portion		7
Finance lease liability, net of current portion	20	23
Total liabilities	430	823
Stockholders’ equity:
Preferred stock - par value $.01 per share; authorized 100,000 shares, none issued and outstanding
Common stock - par value $.01 per share; authorized 15,000,000 shares, 5,153,706 shares issued and outstanding	52	52
Additional paid-in capital	350	323
Retained earnings	3,082	3,417
Total stockholders’ equity	3,484	3,792
Total liabilities and stockholders’ equity	$ 3,914	$ 4,615

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts and sales promotions on accounts receivable	$ 505	$ 525
Preferred stock par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
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		6 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Income Statement [Abstract]
Net sales	$ 2,283	$ 2,719	$ 4,495	$ 5,208
Cost of sales	1,616	2,052	3,359	3,935
Gross profit	667	667	1,136	1,273
Operating expenses:
Selling and warehouse	250	320	464	592
Marketing	79	89	213	184
Research and development	22	56	64	83
General and administrative	342	383	724	686
Total operating expenses	693	848	1,465	1,545
Loss from operations	(26)	(181)	(329)	(272)
Loss before interest expense and income taxes	(26)	(181)	(329)	(272)
Interest expense	1	1	1	2
Loss before income tax	(27)	(182)	(330)	(274)
Income tax expense	5	136	5	146
Net loss	$ (32)	$ (318)	$ (335)	$ (420)
Weighted average common shares outstanding:
Basic	5,154	5,154	5,154	5,154
Diluted	5,154	5,154	5,154	5,154
Loss per common share:
Basic	$ (0.01)	$ (0.06)	$ (0.06)	$ (0.08)
Diluted	$ (0.01)	$ (0.06)	$ (0.06)	$ (0.08)

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 52	$ 263	$ 3,783	$ 4,098
Stock-based compensation		20		20
Net loss			(102)	(102)
Balance at Apr. 01, 2023	52	283	3,681	4,016
Balance at Dec. 31, 2022	52	263	3,783	4,098
Net loss				(420)
Balance at Jul. 01, 2023	52	296	3,363	3,711
Balance at Apr. 01, 2023	52	283	3,681	4,016
Stock-based compensation		13		13
Net loss			(318)	(318)
Balance at Jul. 01, 2023	52	296	3,363	3,711
Balance at Dec. 30, 2023	52	323	3,417	3,792
Stock-based compensation		14		14
Net loss			(303)	(303)
Balance at Mar. 30, 2024	52	337	3,114	3,503
Balance at Dec. 30, 2023	52	323	3,417	3,792
Net loss				(335)
Balance at Jun. 29, 2024	52	350	3,082	3,484
Balance at Mar. 30, 2024	52	337	3,114	3,503
Stock-based compensation		13		13
Net loss			(32)	(32)
Balance at Jun. 29, 2024	$ 52	$ 350	$ 3,082	$ 3,484

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 29, 2024	Jul. 01, 2023
Statement of Cash Flows [Abstract]
Cash used in operating activities, net	$ (344)	$ (485)
Cash used in financing activities, net	(4)	(4)
Net decrease in cash	(348)	(489)
Cash at beginning of period	837	1,072
Cash at end of period	489	569
Supplemental cash flow information:
Income taxes paid	7
Interest paid on finance leases	$ 1	$ 2

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1: Basis of Presentation The accompanying unaudited condensed financial information, 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 results of operations for the thirteen-week and twenty-six-week period ended June 29, 2024 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

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Jun. 29, 2024
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	Note 2: Recently Issued 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 December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) – Improvements to Income Tax Disclosures (ASU 2023-09). ASU 2023-09 requires that an entity, on an annual basis, disclose additional income tax information, primarily related to the rate reconciliation and income taxes paid. The amendment in the ASU is intended to enhance the transparency and decision usefulness of income tax disclosures. The ASU’s amendments are effective for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact that adoption of ASU 2023-09 will have on its financial statements.

Inventories

Inventories	6 Months Ended
	Jun. 29, 2024
Inventory Disclosure [Abstract]
Inventories	Note 3: Inventories Inventories consist of the following: Schedule of Inventories June 29, December 30, Finished products $ 1,237 $ 1,366 Raw materials and packaging 934 1,109 Inventories, net $ 2,171 $ 2,475

Income Taxes

Income Taxes	6 Months Ended
	Jun. 29, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 4: 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. The Company accounts for penalties or interest related to uncertain tax positions as part of its provision for income taxes.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jun. 29, 2024
Loss per common share:
Earnings (Loss) Per Share	Note 5: Earnings (Loss) Per Share Basic earnings per common share (“EPS”) applicable to common stockholders is computed by dividing earnings applicable to common stockholders by the weighted-average number of common shares outstanding. If there is a loss from operations, diluted EPS is computed in the same manner as basic EPS is computed. TOFUTTI BRANDS INC. Notes to Unaudited Condensed Financial Statements (in thousands, except share and per share data) The following table sets forth the computation of basic and diluted earnings per share: Schedule of Computation of Basic and Diluted Earnings Per Share Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six weeks ended June 29, 2024 Twenty-six weeks ended July 1, 2023 Loss, numerator, basic computation $ (32 ) $ (318 ) $ (335 ) $ (420 ) Net loss, numerator, diluted computation $ (32 ) $ (318 ) $ (335 ) $ (420 ) Weighted average shares - denominator basic computation 5,154 5,154 5,154 5,154 Weighted average shares, as adjusted - denominator diluted computation 5,154 5,154 5,154 5,154 Loss per common share - basic $ (0.01 ) $ (0.06 ) $ (0.06 ) $ (0.08 ) Loss per common share - diluted $ (0.01 ) $ (0.06 ) $ (0.06 ) $ (0.08 ) The following are securities excluded from weighted-average shares used to calculate diluted earnings (loss) per common share, as the result of including them to calculate diluted EPS is anti-dilutive: Schedule of Securities Excluded From Weighted Average Shares Thirteen weeks Ended June 29, 2024 Thirteen weeks Ended July 1, 2023 Shares subject to outstanding common stock options 250,000 250,000

Share Based Compensation

Share Based Compensation	6 Months Ended
	Jun. 29, 2024
Share-Based Payment Arrangement [Abstract]
Share Based Compensation	Note 6: 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. Such grants can be, but are not limited to, options, stock appreciation rights, restricted stock, performance grants, stock bonuses, and any other type of award that is consistent with the purposes of the 2014 Plan. Employees and officers of the Company are eligible to receive incentive stock options while corporate directors are only eligible to receive non-qualified options. The 2014 Plan made 250,000 0 250,000 250,000 0.95 83,333 83,333 83,334 December 22, 2027 The following is a summary of stock option activity from December 30, 2023 to June 29, 2024: Schedule of Stock Option Activity NON-QUALIFIED OPTIONS Shares Weighted Average Exercise Price ($) Outstanding at December 30, 2023 250,000 0.95 Granted — — Exercised — — Outstanding at June 29, 2024 250,000 0.95 Exercisable at June 29, 2024 166,666 0.95 TOFUTTI BRANDS INC. Notes to Unaudited Condensed Financial Statements (in thousands, except share and per share data) The following table summarizes information about stock options outstanding from December 30, 2023 to June 29, 2024: Schedule of Information About Stock Options Range of Exercise Prices ($) Number Outstanding Weighted Average Remaining Life (in years) Weighted Average Exercise Price($) Number Exercisable $ 0.95 250,000 3.50 $ 0.95 166,666 The fair value of each option award is estimated on the date of grant using the Black-Scholes option-pricing formula. Expected volatilities and risk-free interest rates are based upon the expected life of the grant. The interest rates used are the U.S. Treasury yield curve in effect at the time of the grant. During the fiscal year ended December 31, 2022, 250,000 83,333 83,333 83,334 82.65 3.79 0 five years The expected term was determined based on the reasoning that all previously granted options have been held to expiration. Additionally, all 5 members who were granted options are board members or an office r As of June 29, 2024, and July 1, 2023 the intrinsic value of the options outstanding and exercisable options was $ 0 12 22 13 27 34 The 250,000 December 22, 2027

Revenue

Revenue	6 Months Ended
	Jun. 29, 2024
Revenue from Contract with Customer [Abstract]
Revenue	Note 7: Revenue Performance obligations relating to the delivery of food products are satisfied when the goods are shipped to the customer and net of all applicable discounts, as follows: Payment term discounts, off-invoice allowance, manufacturer chargeback, freight allowance, spoilage discounts, and product returns. Revenues by geographical region are as follows: Schedule of Disaggregation Revenue Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six weeks ended June 29, 2024 Twenty-six weeks ended July 1, 2023 Revenues by geography: Americas $ 2,099 $ 2,586 $ 4,224 $ 5,006 Europe 79 7 79 11 Asia Pacific and Africa — — — 57 Middle East 105 126 192 134 Revenues $ 2,283 $ 2,719 $ 4,495 $ 5,208 Approximately 95 93 92 91 TOFUTTI BRANDS INC. Notes to Unaudited Condensed Financial Statements (in thousands, except share and per share data) Net sales by major product category: Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six Weeks ended June 29, 2024 Twenty-six Weeks ended July 1, 2023 Frozen desserts and foods $ 357 $ 436 $ 760 $ 826 Cheeses 1,926 2,283 3,735 4,382 Revenues $ 2,283 $ 2,719 $ 4,495 $ 5,208

Leases

Leases	6 Months Ended
	Jun. 29, 2024
Leases
Leases	Note 8: Leases The Company’s facilities are located in a one-story facility in Cranford, New Jersey. The 6,200 7 7 14 14 98 85 181 161 In 2022, the Company terminated two copier leases, and entered into one additional lease, which still exists as of June 29, 2024 0 4 0 8 Under Topic 842, operating lease expense is generally recognized evenly over the term of the lease. The standard requires a lessee to record a right-of-use asset and a corresponding lease liability at the inception of the lease. The current portion of lease liabilities is included in accrued expenses on the condensed balance sheets. Under Topic 842, finance lease cost includes amortization, which is recognized on a straight-line basis over the expected life of the leased asset, and interest expense, which is recognized following an effective interest rate method. The Company has a finance lease consisting of a copier lease with a term of four years. The standard requires a lessee to record a right-of-use asset and a corresponding lease liability at the inception of the lease. The Company’s lease agreements generally do not provide an implicit borrowing rate; therefore, an internal incremental borrowing rate is determined based on information available at lease commencement date for purposes of determining the present value of lease payments. At the time of adoption of Topic 842, the Company used the incremental borrowing rate of 5.5 ROU lease assets and lease liabilities for our operating leases were recorded in the balance sheet as follows: Schedule of ROU Lease Assets and Liabilities For Operating Lease As of As of June 29, 2024 December 30, 2023 Operating lease right-of-use assets $ 47 $ 81 Current portion of lease liabilities 47 74 Operating lease liabilities, net of current portion — 7 Total lease liability $ 47 $ 81 Weighted average remaining lease term (in years) 0.5 1.2 Weighted average discount rate 5.5 % 5.5 % TOFUTTI BRANDS INC. Notes to Unaudited Condensed Financial Statements (in thousands, except share and per share data) ROU lease asset and lease liability for our finance lease were recorded in the balance sheet as follows: Schedule of ROU Lease Assets and Liabilities For Finance Leases As of As of June 29, 2024 December 30, 2023 Finance lease right-of-use asset $ 29 $ 36 Current portion of lease liabilities 11 15 Finance lease liabilities, net of current portion 20 23 Total lease liabilities $ 31 $ 38 Weighted average remaining lease term (in years) 1.8 2.4 Weighted average discount rate 6.5 % 6.5 % Future lease payments included in the measurement of lease liabilities on the balance sheet as of June 29, 2024 are as follows: Schedule of Future Lease Payments Operating lease liabilities Finance lease liability Total 2024 (remainder of the year) 47 8 55 2025 — 18 18 2026 — 7 7 Total future minimum lease payments 47 33 80 Present value adjustment — 2 2 Total $ 47 $ 31 $ 78

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	6 Months Ended
	Jun. 29, 2024
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Note 9: Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following: Schedule of Accrued expenses and other current liabilities As of As of June 29, 2024 December 30, 2023 Accrued payroll and other benefits $ 2 $ — Accrued professional fees 15 11 Uncertain tax position 216 211 Operating lease liability 47 81 Accrued purchases 107 238 Total accrued expenses and other current liabilities $ 387 $ 541

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 29, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 10: Subsequent Events The Company notes it will be moving its offices and corporate offices some time during the third quarter. We expect the move to be completed no later than September 30 th , 2024.

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 29, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: Schedule of Inventories June 29, December 30, Finished products $ 1,237 $ 1,366 Raw materials and packaging 934 1,109 Inventories, net $ 2,171 $ 2,475

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 29, 2024
Loss per common share:
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Schedule of Computation of Basic and Diluted Earnings Per Share Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six weeks ended June 29, 2024 Twenty-six weeks ended July 1, 2023 Loss, numerator, basic computation $ (32 ) $ (318 ) $ (335 ) $ (420 ) Net loss, numerator, diluted computation $ (32 ) $ (318 ) $ (335 ) $ (420 ) Weighted average shares - denominator basic computation 5,154 5,154 5,154 5,154 Weighted average shares, as adjusted - denominator diluted computation 5,154 5,154 5,154 5,154 Loss per common share - basic $ (0.01 ) $ (0.06 ) $ (0.06 ) $ (0.08 ) Loss per common share - diluted $ (0.01 ) $ (0.06 ) $ (0.06 ) $ (0.08 )
Schedule of Securities Excluded From Weighted Average Shares	The following are securities excluded from weighted-average shares used to calculate diluted earnings (loss) per common share, as the result of including them to calculate diluted EPS is anti-dilutive: Schedule of Securities Excluded From Weighted Average Shares Thirteen weeks Ended June 29, 2024 Thirteen weeks Ended July 1, 2023 Shares subject to outstanding common stock options 250,000 250,000

Share Based Compensation (Table

Share Based Compensation (Tables)	6 Months Ended
	Jun. 29, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	The following is a summary of stock option activity from December 30, 2023 to June 29, 2024: Schedule of Stock Option Activity NON-QUALIFIED OPTIONS Shares Weighted Average Exercise Price ($) Outstanding at December 30, 2023 250,000 0.95 Granted — — Exercised — — Outstanding at June 29, 2024 250,000 0.95 Exercisable at June 29, 2024 166,666 0.95
Schedule of Information About Stock Options	The following table summarizes information about stock options outstanding from December 30, 2023 to June 29, 2024: Schedule of Information About Stock Options Range of Exercise Prices ($) Number Outstanding Weighted Average Remaining Life (in years) Weighted Average Exercise Price($) Number Exercisable $ 0.95 250,000 3.50 $ 0.95 166,666

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 29, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation Revenue	Revenues by geographical region are as follows: Schedule of Disaggregation Revenue Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six weeks ended June 29, 2024 Twenty-six weeks ended July 1, 2023 Revenues by geography: Americas $ 2,099 $ 2,586 $ 4,224 $ 5,006 Europe 79 7 79 11 Asia Pacific and Africa — — — 57 Middle East 105 126 192 134 Revenues $ 2,283 $ 2,719 $ 4,495 $ 5,208 Net sales by major product category: Thirteen weeks ended June 29, 2024 Thirteen weeks ended July 1, 2023 Twenty-six Weeks ended June 29, 2024 Twenty-six Weeks ended July 1, 2023 Frozen desserts and foods $ 357 $ 436 $ 760 $ 826 Cheeses 1,926 2,283 3,735 4,382 Revenues $ 2,283 $ 2,719 $ 4,495 $ 5,208

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 29, 2024
Leases
Schedule of ROU Lease Assets and Liabilities For Operating Lease	ROU lease assets and lease liabilities for our operating leases were recorded in the balance sheet as follows: Schedule of ROU Lease Assets and Liabilities For Operating Lease As of As of June 29, 2024 December 30, 2023 Operating lease right-of-use assets $ 47 $ 81 Current portion of lease liabilities 47 74 Operating lease liabilities, net of current portion — 7 Total lease liability $ 47 $ 81 Weighted average remaining lease term (in years) 0.5 1.2 Weighted average discount rate 5.5 % 5.5 %
Schedule of ROU Lease Assets and Liabilities For Finance Leases	ROU lease asset and lease liability for our finance lease were recorded in the balance sheet as follows: Schedule of ROU Lease Assets and Liabilities For Finance Leases As of As of June 29, 2024 December 30, 2023 Finance lease right-of-use asset $ 29 $ 36 Current portion of lease liabilities 11 15 Finance lease liabilities, net of current portion 20 23 Total lease liabilities $ 31 $ 38 Weighted average remaining lease term (in years) 1.8 2.4 Weighted average discount rate 6.5 % 6.5 %
Schedule of Future Lease Payments	Future lease payments included in the measurement of lease liabilities on the balance sheet as of June 29, 2024 are as follows: Schedule of Future Lease Payments Operating lease liabilities Finance lease liability Total 2024 (remainder of the year) 47 8 55 2025 — 18 18 2026 — 7 7 Total future minimum lease payments 47 33 80 Present value adjustment — 2 2 Total $ 47 $ 31 $ 78

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	6 Months Ended
	Jun. 29, 2024
Payables and Accruals [Abstract]
Schedule of Accrued expenses and other current liabilities	Accrued expenses and other current liabilities consist of the following: Schedule of Accrued expenses and other current liabilities As of As of June 29, 2024 December 30, 2023 Accrued payroll and other benefits $ 2 $ — Accrued professional fees 15 11 Uncertain tax position 216 211 Operating lease liability 47 81 Accrued purchases 107 238 Total accrued expenses and other current liabilities $ 387 $ 541

Schedule of Inventories (Detail

Schedule of Inventories (Details) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Inventory Disclosure [Abstract]
Finished products	$ 1,237	$ 1,366
Raw materials and packaging	934	1,109
Inventories, net	$ 2,171	$ 2,475

Schedule of Computation of Basi

Schedule of Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Loss per common share:
Loss, numerator, basic computation	$ (32)	$ (318)	$ (335)	$ (420)
Net loss, numerator, diluted computation	$ (32)	$ (318)	$ (335)	$ (420)
Weighted average shares - denominator basic computation	5,154	5,154	5,154	5,154
Weighted average shares, as adjusted - denominator diluted computation	5,154	5,154	5,154	5,154
Loss per common share - basic	$ (0.01)	$ (0.06)	$ (0.06)	$ (0.08)
Loss per common share - diluted	$ (0.01)	$ (0.06)	$ (0.06)	$ (0.08)

Schedule of Securities Excluded

Schedule of Securities Excluded From Weighted Average Shares (Details) - shares	3 Months Ended
	Jun. 29, 2024	Jul. 01, 2023
Common Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares subject to outstanding common stock options	250,000	250,000

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details)	6 Months Ended
	Jun. 29, 2024 $ / shares shares
Share-Based Payment Arrangement [Abstract]
Non-qualified options, outstanding, beginning balance | shares	250,000
Non-qualified options, weighted average exercise price beginning balance | $ / shares	$ 0.95
Non-qualified options, granted | shares
Non-qualified options, weighted average exercise price, granted | $ / shares
Non-qualified options, exercised | shares
Non-qualified options, weighted average exercise price, exercised | $ / shares
Non-qualified options, outstanding, ending balance | shares	250,000
Non-qualified options, weighted average exercise price ending balance | $ / shares	$ 0.95
Non-qualified options,exercisable | shares	166,666
Non-qualified options, weighted average exercise price, exercisable | $ / shares	$ 0.95

Schedule of Information About S

Schedule of Information About Stock Options (Details)	6 Months Ended
	Jun. 29, 2024 $ / shares shares
Share-Based Payment Arrangement [Abstract]
Range of exercise prices | $ / shares	$ 0.95
Number of options, outstanding | shares	250,000
Weighted average remaining life (in years)	3 years 6 months
Weighted average exercise price | $ / shares	$ 0.95
Number of options, exercisable | shares	166,666

Share Based Compensation (Detai

Share Based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Dec. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options, granted
Number of shares outstanding	250,000		250,000
Options expiration date	Dec. 22, 2027
Intrinsic value of options outstanding	$ 0	$ 12
Intrinsic value of options exercisable	0	12
Unrecognized compensation cost	22
Rent expense	$ 27	34
Number of shares options will expire	250,000
General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation	$ 13	$ 13
Non-Qualified Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares outstanding	250,000
2014 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock available for awards	250,000
Stock options, granted			0	250,000
Exercise price				$ 0.95
Number of options vested	83,333			83,333
Options expiration date	Dec. 22, 2027
Expected volatility				82.65%
Risk-free interest rate				3.79%
Expected dividends				0%
Expected term				5 years
2014 Equity Incentive Plan [Member] | December 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options will vest in future	83,333			83,333
2014 Equity Incentive Plan [Member] | December 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options will vest in future	83,334			83,334

Schedule of Disaggregation Reve

Schedule of Disaggregation Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Disaggregation of Revenue [Line Items]
Revenues	$ 2,283	$ 2,719	$ 4,495	$ 5,208
Frozen Desserts and Foods [Member]
Disaggregation of Revenue [Line Items]
Revenues	357	436	760	826
Cheeses [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,926	2,283	3,735	4,382
Americas [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,099	2,586	4,224	5,006
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenues	79	7	79	11
Asia Pacific and Africa [Member]
Disaggregation of Revenue [Line Items]
Revenues				57
Middle East [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 105	$ 126	$ 192	$ 134

Revenue (Details Narrative)

Revenue (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 29, 2024	Jul. 01, 2023	Jun. 29, 2024	Jul. 01, 2023
Revenue Benchmark [Member] | Geographic Concentration Risk [Member] | Americas [Member]
Disaggregation of Revenue [Line Items]
Concentration risk percentage	95%	93%	92%	91%

Schedule of ROU Lease Assets an

Schedule of ROU Lease Assets and Liabilities For Operating Lease (Details) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Leases
Operating lease right-of-use assets	$ 47	$ 81
Current portion of lease liabilities	47	74
Operating lease liabilities, net of current portion		7
Total lease liability	$ 47	$ 81
Weighted average remaining lease term (in years)	6 months	1 year 2 months 12 days
Weighted average discount rate	5.50%	5.50%

Schedule of ROU Lease Assets _2

Schedule of ROU Lease Assets and Liabilities For Finance Leases (Details) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Leases
Finance lease right-of-use asset	$ 29	$ 36
Current portion of lease liabilities	11	15
Finance lease liabilities, net of current portion	20	23
Total lease liabilities	$ 31	$ 38
Weighted average remaining lease term (in years)	1 year 9 months 18 days	2 years 4 months 24 days
Weighted average discount rate	6.50%	6.50%

Schedule of Future Lease Paymen

Schedule of Future Lease Payments (Details) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Leases
Operating lease liabilities, 2024	$ 47
Finance lease liability, 2024	8
Operating lease and Financing lease, 2024	55
Operating lease liabilities, 2025
Finance lease liability, 2025	18
Operating lease and Financing lease, 2025	18
Operating lease liabilities, 2026
Finance lease liability, 2026	7
Operating lease and Financing lease, 2026	7
Operating lease liabilities, future minimum lease payments	47
Finance lease liability, future minimum lease payments	33
Operating lease and Financing lease, future minimum lease payments	80
Operating lease liabilities, Present value adjustment
Finance lease liability, Present value adjustment	2
Operating lease and Financing lease, Present value adjustment	2
Operating lease liabilities, Total	47	$ 81
Finance lease liability, Total	31	$ 38
Operating lease and Financing lease, Liabilities	$ 78

Leases (Details Narrative)

Leases (Details Narrative) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2024 USD ($) ft²	Jul. 01, 2023 USD ($)	Jun. 29, 2024 USD ($) ft²	Jul. 01, 2023 USD ($)
Area of real estate property | ft²	6,200		6,200
Rent expense	$ 7	$ 7	$ 14	$ 14
Warehouse expenses	98	85	181	161
Payments for rent copiers	$ 0	$ 4	$ 0	$ 8
Minimum [Member]
Incremental borrowing rate, percentage			5.50%

Schedule of Accrued expenses an

Schedule of Accrued expenses and other current liabilities (Details) - USD ($) $ in Thousands	Jun. 29, 2024	Dec. 30, 2023
Payables and Accruals [Abstract]
Accrued payroll and other benefits	$ 2
Accrued professional fees	15	11
Uncertain tax position	216	211
Operating lease liability	47	81
Accrued purchases	107	238
Total accrued expenses and other current liabilities	$ 387	$ 541