ALT5 Sigma (ALTS) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Oct. 01, 2022	Nov. 11, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 01, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Trading Symbol	JAN
Title of 12(b) Security	Common Stock, $0.001 par value per share
Security Exchange Name	NASDAQ
Entity Registrant Name	JANONE INC.
Entity Central Index Key	0000862861
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		3,150,230
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-19621
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	41-1454591
Entity Address, Address Line One	325 E. Warm Springs Road
Entity Address, Address Line Two	Suite 102
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89119
City Area Code	702
Local Phone Number	997-5968

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Assets
Cash and cash equivalents	$ 868	$ 705
Trade and other receivables, net	6,834	4,220
Inventories	415	1,209
Prepaid expenses and other current assets	1,248	1,423
Total current assets	9,365	7,557
Property and equipment, net	2,656	2,113
Right of use asset - operating leases	5,733	3,671
Intangible assets, net	328	268
Note receivable, net	11,345	0
Marketable securities	300	0
Deposits and other assets	1,577	1,556
Total assets	31,304	15,165
Liabilities:
Accounts payable	6,065	5,266
Accrued liabilities - other	5,575	5,232
Accrued liability - California Sales Taxes	6,202	6,022
Lease obligation short term - operating leases	1,711	1,304
Short term debt	3,657	288
Current portion of note payable	406	261
Current portion of related party note payable	228	1,000
Related party note	228	1,000
Total current liabilities	23,844	19,373
Lease obligation long term - operating leases	4,179	2,470
Notes payable - long term portion	1,425	1,318
Long-term portion related party note payable	665	0
Other noncurrent liabilities	46	680
Total liabilities	30,159	23,841
Commitments and contingencies (Note 15)
Stockholders' equity:
Preferred stock, series A - par value $0.001 per share 2,000,000 authorized, 222,588 and 238,729 shares issued and outstanding at October 1, 2022 and January 1, 2022, respectively	0	0
Common stock, par value $0.001 per share, 10,000,000 shares authorized, 3,150,230 and 2,827,410 shares issued and outstanding at October 1, 2022 and at January 1, 2022, respectively	3	2
Additional paid in capital	45,747	45,743
Accumulated deficit	(43,988)	(53,804)
Accumulated other comprehensive loss	(617)	(617)
Total stockholders' equity (deficit)	1,145	(8,676)
Total liabilities and stockholders' equity (deficit)	$ 31,304	$ 15,165

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Oct. 01, 2022	Jan. 01, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	222,588	238,729
Preferred stock, outstanding shares (in shares)	222,588	238,729
Common Stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, issued shares (in shares)	3,150,230	2,827,410
Common stock, outstanding shares (in shares)	3,150,230	2,827,410

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Income Statement [Abstract]
Revenues	$ 8,587,000	$ 12,113,000	$ 28,449,000	$ 29,391,000
Cost of revenues	7,553,000	9,032,000	23,913,000	23,146,000
Gross profit	1,034,000	3,081,000	4,536,000	6,245,000
Operating expenses:
Selling, general and administrative expenses	2,858,000	3,925,000	8,711,000	12,050,000
Gain on sale of GeoTraq	0	0	(12,091,000)	0
Operating income (loss)	(1,824,000)	(844,000)	7,916,000	(5,805,000)
Other income (expense):
Interest income (expense), net	(36,000)	(125,000)	(254,000)	(323,000)
Gain on Payroll Protection Program loan forgiveness	0	0	0	1,872,000
Gain (loss) on litigation settlement, net	0	0	1,835,000	(1,950,000)
Gain on settlement of vendor advance payments	0	11,000	0	952,000
Gain on reversal of contingency loss	0	0	637,000	0
Unrealized loss on marketable securites	(270,000)	0	(646,000)	0
Other income, net	0	23,000	359,000	45,000
Total other income (expense), net	(234,000)	(91,000)	1,931,000	596,000
Income (loss) from operations before provision for income taxes	(2,058,000)	(935,000)	9,847,000	(5,209,000)
Provision for income tax	16,000	33,000	23,000	236,000
Net income (loss)	$ (2,074,000)	$ (968,000)	$ 9,824,000	$ (5,445,000)
Net income per share:
Basic income per share	$ (0.66)	$ (0.34)	$ 3.12	$ (2.09)
Diluted income per share	$ (0.66)	$ (0.34)	$ 2.81	$ (2.09)
Weighted average common shares outstanding:
Basic	3,150,230	2,827,410	3,150,230	2,601,827
Diluted	3,150,230	2,827,410	3,496,003	2,601,827
Net income	$ (2,074,000)	$ (968,000)	$ 9,824,000	$ (5,445,000)
Other comprehensive (loss), net of tax:
Effect of foreign currency translation adjustments	0	0	0	(42,000)
Total other comprehensive income (loss), net of tax	0	0	0	(42,000)
Comprehensive income (loss)	$ (2,074,000)	$ (968,000)	$ 9,824,000	$ (5,487,000)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
OPERATING ACTIVITIES:
Net income (loss)	$ 9,824,000	$ (5,445,000)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	347,000	3,136,000
Amortization of debt issuance costs	10,000	0
Stock based compensation expense	4,000	274,000
Accretion of note receivable discount	(95,000)	0
Gain on legal settlement	(115,000)	0
Gain on Payroll Protection Program loan forgiveness	0	(1,872,000)
Gain on settlement of vendor advance payments	0	(952,000)
Gain on reversal of contingent liability	(637,000)	0
Gain on sale of GeoTraq	(12,091,000)	0
Unrealized loss on marketable securities	646,000	0
Changes in assets and liabilities:
Accounts receivable	(2,614,000)	(1,931,000)
Income taxes receivable	0	196,000
Prepaid expenses and other current assets	176,000	(71,000)
Inventories	689,000	478,000
Right of use assets	54,000	(995,000)
Lease liability	0	971,000
Accounts payable and accrued expenses	1,440,000	2,840,000
Deposits and other Assets	(29,000)	(114,000)
Net cash used in operating activities	(2,391,000)	(3,485,000)
INVESTING ACTIVITIES:
Purchases of property and equipment	(736,000)	(1,530,000)
Purchases of intangibles	(214,000)	(65,000)
Net cash used in investing activities	(950,000)	(1,595,000)
FINANCING ACTIVITIES:
Proceeds from equity financing, net	0	5,544,000
Proceeds from issuance of short-term notes payable	648,000	538,000
Proceeds from stock option exercise	0	27,000
Proceeds from note payable	4,052,000	1,835,000
Payments on related party notes payable	(107,000)	0
Payments on notes payable	0	(58,000)
Payments on short-term notes payable	(1,089,000)	(323,000)
Net cash provided by financing activities	3,504,000	7,563,000
Effect of changes in exchange rate on cash and cash equivalents	0	(42,000)
INCREASE IN CASH AND CASH EQUIVALENTS	163,000	2,441,000
CASH AND CASH EQUIVALENTS, beginning of period	705,000	379,000
CASH AND CASH EQUIVALENTS, end of period	868,000	2,820,000
Supplemental cash flow disclosures:
Interest paid	235,000	146,000
Income taxes paid	54,000	28,000
Right of use asset - operating leases capitalized	$ 1,902,000	$ 1,815,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) - USD ($) $ in Thousands	Total	Series A Preferred	Common Stock	Additional Paid in Capital	Accumulated Deficit	Accumulated Other Comprehensive Deficit
Beginning balance at Jan. 01, 2021	$ 2,366		$ 2	$ 39,869	$ (36,917)	$ (588)
Beginning balance, shares at Jan. 01, 2021		259,729	1,829,982
Shares issued	5,544			5,544
Shares issued, shares			571,428
Share based compensation	109			109
Stock option exercise	11			11
Stock option exercise, shares			2,000
Other comprehensive income	(42)					(42)
Net income (loss)	502				502
Ending balance at Apr. 03, 2021	8,490		$ 2	45,533	(36,415)	(630)
Ending balance, shares at Apr. 03, 2021		259,729	2,403,410
Series A-1 preferred converted, Shares		(21,000)	420,000
Share based compensation	71			71
Stock option exercise	16			16
Stock option exercise, shares			4,000
Net income (loss)	(4,979)				(4,979)
Ending balance at Jul. 03, 2021	3,598		$ 2	45,620	(41,394)	(630)
Ending balance, shares at Jul. 03, 2021		238,729	2,827,410
Share based compensation	94			94
Net income (loss)	(968)				(968)
Ending balance at Oct. 02, 2021	2,724		$ 2	45,714	(42,362)	(630)
Ending balance, shares at Oct. 02, 2021		238,729	2,827,410
Beginning balance at Jan. 01, 2022	(8,676)		$ 2	45,743	(53,804)	(617)
Beginning balance, shares at Jan. 01, 2022		238,729	2,827,410
Share based compensation	4			4
Other comprehensive income	(49)				(8)	(41)
Net income (loss)	1,211				1,211
Ending balance at Apr. 02, 2022	(7,510)		$ 2	45,747	(52,601)	(658)
Ending balance, shares at Apr. 02, 2022		238,729	2,827,410
Beginning balance at Jan. 01, 2022	(8,676)		$ 2	45,743	(53,804)	(617)
Beginning balance, shares at Jan. 01, 2022		238,729	2,827,410
Net income (loss)	9,824
Ending balance at Oct. 01, 2022	1,145		$ 3	45,747	(43,988)	(617)
Ending balance, shares at Oct. 01, 2022		222,588	3,150,230
Beginning balance at Apr. 02, 2022	(7,510)		$ 2	45,747	(52,601)	(658)
Beginning balance, shares at Apr. 02, 2022		238,729	2,827,410
Series A-1 preferred converted, Shares		(16,141)	322,820
Series A-1 preferred converted	1		$ 1
Other comprehensive income	41					41
Net income (loss)	10,687				10,687
Ending balance at Jul. 02, 2022	3,219		$ 3	45,747	(41,914)	(617)
Ending balance, shares at Jul. 02, 2022		222,588	3,150,230
Net income (loss)	(2,074)				(2,074)
Ending balance at Oct. 01, 2022	$ 1,145		$ 3	$ 45,747	$ (43,988)	$ (617)
Ending balance, shares at Oct. 01, 2022		222,588	3,150,230

Background

Background	9 Months Ended
	Oct. 01, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background	Note 1: Background The accompanying consolidated financial statements include the accounts of JanOne Inc., a Nevada corporation, and its subsidiaries (collectively the “Company” or “JanOne”). The Company has three operating segments – Biotechnology, Recycling, and Technology. During September 2019, JanOne, through its biotechnology segment, broadened its business perspectives to become a pharmaceutical company focused on finding treatments for conditions that cause severe pain and bringing to market drugs with non-addictive pain-relieving properties. ARCA Recycling, Inc. (“ARCA Recycling”) is the Company’s Recycling segment and provides turnkey recycling services for electric utility energy efficiency programs in the United States. ARCA Canada Inc. (“ARCA Canada”) provides turnkey recycling services for electric utility energy efficiency programs in Canada. Customer Connexx, LLC (“Connexx”) provides call center services for ARCA Recycling and ARCA Canada. On February 19, 2021, the Company entered into an Asset Purchase Agreement (the “Purchase Agreement”) with (i) ARCA Affiliated Holdings Corporation, a Delaware corporation, (ii) ARCA Services Inc., a Delaware corporation, and (iii) Connexx Services Inc, a Delaware corporation (collectively, the “Buyers”), pursuant to which the Buyers agreed to acquire substantially all of the assets, and assume certain liabilities, of ARCA Recycling and Connexx (the “Disposition Transaction”). The principal of the Buyers is Virland A. Johnson, our Chief Financial Officer. On November 14, 2021, the parties entered into an amendment to the Purchase Agreement, which provided for the immediate termination of the transactions proposed by the Purchase Agreement and for an amendment for the Buyers to pay to us a “break fee.” The break fee was amended to an aggregate of $ 100,000 , payable in two $ 50,000 installments: (i) the first of which is due to be paid on or around August 12, 2022 (the one-year anniversary of the Recycling Sale Agreement and which at the time of filing has not yet been paid) and (ii) the second of which is due to be paid not later than the last day of our next fiscal year, which is December 31, 2022. However, if, prior to the date on which either installment of the amended break fee is payable, we sell ARCA Recycling, ARCA Canada, and Connexx to an otherwise unaffiliated third party for an aggregate amount less than $ 25 million, then the Buyers will be relieved of their obligation to pay to us any not-yet-then-due installment of the break fee. Additionally, if, prior to the date on which the second installment of the amended break fee is payable, we have not sold ARCA Recycling, ARCA Canada, and Connexx to any third party, then the Buyers will be relieved of their obligation to pay to us the second installment of the break fee. Finally, if, prior to a date on which either installment of the amended break fee is due, we sell ARCA Recycling, ARCA Canada, and Connexx to the Buyers, then, the purchase price therefore will be reduced by an amount equivalent to any break fee that had been previously paid to us by the Buyers and the Buyers shall also be relieved of their obligation to pay to us any not-yet-due installment of the break fee. GeoTraq Inc. (“GeoTraq”) was the Company’s Technology segment. The Company suspended all operations for GeoTraq during the year ended January 1, 2022. On May 24, 2022, the Company sold substantially all of the GeoTraq assets (see Note 24). The Company reports on a 52- or 53-week fiscal year. The Company’s 2021 fiscal year (“2021”) ended on January 1, 2022, and the current fiscal year (“2022”) will end on December 31, 2022. Going concern The Company currently faces a challenging competitive environment and is focused on improving its overall profitability, which includes managing expenses. The Company reported a net loss of approximately $ 2.1 million and a net loss of approximately $ 968,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and net income of approximately $ 9.8 million and a net loss of approximately $ 5.4 million for the 39 weeks ended October 1, 2022 and October 2, 2021, respectively. In addition, as of October 1, 2022 , the Company has total current assets of approximately $ 9.4 million and total current liabilities of approximately $ 23.8 million resulting in a net negative working capital of approximately $ 14.5 million. The Company has available cash balances and funds available under its credit facility with Gulf Coast Bank and Trust (“Gulf Coast”) to provide sufficient liquidity to fund the entity’s operations and remodeling activities for at least the next twelve months. The Company expects to generate cash from operations for the remainder of fiscal year 2022 , given its current cost cutting measures. However, the Company cannot be certain its efforts will suffice. The agreement with Gulf Coast allows the Company to obtain lending in the amount of the lesser of $ 7.0 million or its calculated borrowing base (see Note 15 below). The Company expects that it will be able to utilize the available funds under the credit facility to provide liquidity and to pursue acquisitions and other strategic transactions to expand and grow the business to enhance shareholder value. Management also regularly monitors capital market conditions to ensure no other conditions or events exist that may materially affect the Company’s financial conditions and liquidity and the Company may raise additional funds through borrowings or public or private sales of debt or equity securities, if necessary. As of January 1, 2022, the Company had recorded a full impairment of the GeoTraq intangible asset. On May 24, 2022, the Company sold substantially all of the GeoTraq assets, as discussed in Note 24 below. Based on the above, management has concluded that, as of October 1, 2022 , the Company is not aware of, and did not identify, any other conditions or events that would cause the Company to not be able to continue business as a going concern for the next twelve months.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2: Summary of Significant Accounting Policies B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, the Company’s results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended January 1, 2022 . Reclassifications Certain amounts in the prior period have been reclassified to conform to the current period presentation . Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment. Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivable, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of short-term debt at October 1, 2022 and January 1, 2022 approximate fair value. Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value. Trade Receivables and Allowance for Doubtful Accounts The Company carries unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. The Company writes off trade receivables when deemed uncollectible. The Company records recoveries of trade receivables previously written off when payment is received. The Company considers a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. The Company does not charge interest on past due receivables. The Company has no allowance for doubtful accounts as of October 1, 2022 or January 1, 2022 . Inventories Inventories, consisting primarily of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value. The Company provides estimated provisions for the obsolescence of appliance inventories, including adjustment to market, based on various factors, including the age of such inventory and management’s assessment of the need for such provisions. We look at historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. The Company has no reserve for excess or obsolete inventory as of October 1, 2022 or January 1, 2022 . Property and Equipment Property and Equipment are stated at cost, less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful life of building and improvements is 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. The Company periodically reviews property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows. Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other . Under ASC 350, intangible assets subject to amortization, shall be reviewed for impairment in accordance with the Impairment or Disposal of Long-Lived Assets in ASC 360, Property, Plant, and Equipment . Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to its carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the Company’s specific use of those assets (not how a market participant would use those assets); and are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Based on a qualitative evaluation, for the year ended January 1, 2022 , the Company recorded an impairment charge for the full unamortized balance of its GeoTraq intangible, in the amount of $ 9.8 million. The Company has recorded no impairment charges during the 13 weeks and 39 weeks ended October 1, 2022 . Revenue Recognition Biotechnology Revenue The Company is currently generating no revenue from its Biotechnology segment. Recycling Revenue The Company provides replacement appliances and provides appliance pickup and recycling services for consumers (“end users”) of public utilities, our customers. As part of the Company’s de-manufacturing and recycling process, it receives revenue from scrap dealers for refrigerant, steel, plastic, glass, copper and other residual items. The Company accounts for revenue in accordance with Accounting Standards Codification 606 Revenue from Contracts with Customers . Under the revenue standard, the Company determines revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, the performance obligation(s) is satisfied. As part of our assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price, as specified on the contract, is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue The Company generates revenue by providing replacement appliances. Revenue is recognized at the point in time when control of the replacement product is transferred to the end user and when performance obligations are satisfied, which typically occurs upon delivery from the Company’s center facility and installation at the end user’s home. Recycling Services Revenue The Company generates revenue by providing pickup and recycling services. Revenue is recognized at the point in time when a to-be recycled appliance has been picked up and transfer of ownership has occurred, thereby satisfying the performance obligation. Byproduct Revenue The Company generates other recycling byproduct revenue (the sale of copper, steel, plastic, and other recoverable non-refrigerant byproducts) as part of a de-manufacturing process. The Company recognizes byproduct revenue upon delivery and transfer of control of the byproduct to a third-party recycling customer having mutually agreed upon a price per pound, and that collection is reasonably assured. Transfer of control occurs at the time the customer assumes possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and, in some cases, volume of the byproduct delivered multiplied by the market rate as quoted. Contract Liability Receivables are recognized in the period the Company ships the product or provides the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When the Company receives consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, they are recorded as deferred revenue, which represents a contract liability. The Company recognizes a contract liability as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met, and any constraints have been resolved. The Company defers product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company has concluded that no material costs have been incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at October 1, 2022 or January 1, 2022. Other: a. Taxes collected from customers and remitted to government authorities and that are related to sales of the Company’s products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, General and Administrative expense. c. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. The majority of the Company’s revenue recognized is derived from contracts with customers. Technology Revenue The Company is currently generating no revenue from its Technology segment. Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues. Advertising Expense Advertising expense is charged to operations as incurred. The Company had $ 0 and $ 6,000 in advertising expenses for the 13 weeks and 39 weeks ended October 1, 2022 and October 2, 2021 , respectively. Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 – inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these 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. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Condensed Consolidated Statements of Operations and Other Comprehensive Income (loss). Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Lease Accounting The Company accounts for leases in accordance with ASC 842 – Leases. This accounting standard requires all lessees to record the impact of leasing contracts on the balance sheet as a right to use asset and corresponding liability. This is measured by taking the present value of the remaining lease payments over the lease term and recording a right to use asset (“ROU”) and corresponding lease obligation for lease payments. Rent expense is realized on a straight-line basis and the lease obligation is amortized based on the effective interest method. The amounts recognized reflect the present value of remaining lease payments for all leases that have a lease term greater than 12 months. The discount rate used is an estimate of the Company’s incremental borrowing rate based on information available at lease commencement. In considering the lease asset value, the Company considers fixed or variable payment terms, prepayments and options to extend, terminate or purchase. Renewal, termination or purchase options affect the lease term used for determining lease asset value only if the option is reasonably certain to be exercised. The Company uses an estimate of its incremental borrowing rate based on information available at lease commencement in determining present value of lease payments. The Company leases warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2025 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2 - 3 years with some being longer or shorter depending on needs of the business and the lease partners. The Company has also engages in month-to-month leases for parking spaces that the Company has elected to expense as incurred. Our lease agreements do not include variable lease payments. The Company’s lessors offer options to extend lease terms as leases expire, and management evaluates current rental markets and other strategic factors in making the decision whether to renew. When leases are within six months of renewal, management will estimate probabilities of renewing for an additional term based on market and strategic factors, and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The Company's operating leases contain no residual value guarantees or contain restrictive covenants. Lease amounts accounted for under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing as documented in the contract. Non-lease contracts were also evaluated to determine if the contract terms provided an asset that was controlled by the Company, and provided it with substantially all relevant economic benefits. The Company is not a party to any contracts containing embedded leases. All lease contracts were reviewed, and distinctions made between lease and non-lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations. Stock-Based Compensation The Company from time to time grants stock awards, restricted stock awards, and options to employees (including executives), non-employees, and members of the Board of Directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is recognized over the vesting period. Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters. Under ASC 830, if the assets and liabilities of the Company are recorded in certain non-U.S. functional currencies other than the U.S. dollar, they are translated at rates of exchange at year end. Revenue and expense items are translated at the average monthly exchange rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income. Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per Share ”. Under ASC 260 basic earnings per share is computed using the weighted average number of common shares outstanding during the period except that it does not include unvested restricted stock subject to cancellation. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of warrants, options, restricted shares and convertible preferred stock. The dilutive effect of outstanding restricted shares, options and warrants is reflected in diluted earnings per share by application of the treasury stock method. Convertible preferred stock is reflected on an if-converted basis. Segment Reporting ASC Topic 280, “ Segment Reporting ,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company has determined it has three reportable segments. Concentration of Credit Risk The Company maintains cash balances at several banks in several states including, California, Minnesota, and Nevada. Accounts are insured by the Federal Deposit Insurance Corporation up to $ 250,000 per institution as of October 1, 2022 . At times, balances may exceed federally insured limits.

Trade and Other Receivables

Trade and Other Receivables	9 Months Ended
	Oct. 01, 2022
Receivables [Abstract]
Trade and Other Receivables	Note 3: Trade and other receivables The Company’s trade and other receivables as of October 1, 2022 and January 1, 2022, respectively, were as follows (in $000’s): October 1, January 1, Trade receivables, net $ 6,315 $ 6,105 Factored accounts receivable — ( 2,194 ) Prestige Capital reserve receivable — 172 Other receivables 519 137 Trade and other receivables, net $ 6,834 $ 4,220 Trade accounts receivable $ 4,313 $ 4,449 Un – billed trade receivables 2,002 1,656 Total trade receivables, net $ 6,315 $ 6,105

Inventory

Inventory	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
Inventory	Note 4: Inventory Appliances held for sale are stated at the lower of cost, determined on a specific identification basis, or net realizable value. Inventory raw material – chips, are stated at the lower of average cost or net realizable value. Total inventory consists of the following as of October 1, 2022 and January 1, 2022 (in $000’s): October 1, January 1, Appliances held for resale $ 415 $ 1,104 Inventory – raw material – chips — 105 Total inventory $ 415 $ 1,209 The Company provides estimated provisions for the obsolescence of inventories, including adjustments to net realizable value, based on various factors, including the age of such inventory and our management’s assessment of the need for such provisions. The Company reviews historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. As of October 1, 2022 and January 1, 2022 , the Company has recorded no inventory reserve.

Prepaids and Other Current Asse

Prepaids and Other Current Assets	9 Months Ended
	Oct. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaids and Other Current Assets	Note 5: Prepaids and other current assets Prepaids and other current assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Prepaid insurance $ 567 $ 493 Prepaid rent — 180 Prepaid other 681 750 Total prepaid expenses and other current assets $ 1,248 $ 1,423

Note Receivable

Note Receivable	9 Months Ended
	Oct. 01, 2022
Discontinued Operations and Disposal Groups [Abstract]
Note Receivable	Note 6: Notes receivable ApplianceSmart On December 30, 2017, the Company sold its retail appliance segment, ApplianceSmart, Inc. (“ApplianceSmart”) to ApplianceSmart Holdings LLC (the “Purchaser”), a wholly owned subsidiary of Live Ventures Incorporated, pursuant to a Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, the Purchaser purchased from the Company all of the issued and outstanding shares of capital stock of ApplianceSmart in exchange for $ 6.5 million. On April 25, 2018, the Purchaser delivered to the Company a promissory note (the “ApplianceSmart Note”) in the original principal amount of approximately $ 3.9 million. On December 9, 2019, ApplianceSmart filed a voluntary petition in the United States Bankruptcy Court for the Southern District of New York seeking relief under Chapter 11 of Title 11 of the United States Code. Consequently, the Company recorded an impairment charge of approximately $ 3.0 million for the amount owed by ApplianceSmart to the Company as of December 28, 2019. On October 13, 2021, a hearing was held to consider approval of a disclosure statement filed by ApplianceSmart in conjunction with its bankruptcy proceedings. On December 14, 2021, a hearing was held to confirm ApplianceSmart’s plan for reorganization (the “Plan”). On January 10, 2022, ApplianceSmart paid $ 25,000 to JanOne in settlement of its debt, as provided for in the confirmed Plan, and the ApplianceSmart Note was reversed. A final decree was issued by the court on February 28, 2022, upon the full satisfaction of the Plan, at which time ApplianceSmart emerged from Chapter 11. The outstanding balance of the ApplianceSmart Note at October 1, 2022 and January 1, 2022 was zero and approximately $ 3.0 million, respectively, exclusive of the impairment charge. GeoTraq On May 24, 2022, the Company entered into an Asset Purchase Agreement with SPYR Technologies Inc. (“SPYR”), pursuant to which the Company sold to SPYR substantially all of the assets and none of the specified liabilities of GeoTraq, as discussed in Note 24 below. In connection with the Purchase Agreement, SPYR delivered to the Company a five-year Promissory Note in the initial principal amount of $ 12.6 million. The Promissory Note bears simple interest at the rate of 8 % per annum, provides quarterly interest payments due on the first day of each calendar quarter, and may be prepaid at any time without penalty. Interest payments may be remitted in either restricted shares of common stock of SPYR, or in cash. The Promissory Note matures on May 24, 2027. As of October 1, 2022, no interest payments had been received in connection with the Asset Purchase Agreement. SPYR is reviewing options to issue shares permitting it to remain in compliance with the Asset Purchase Agreement and not violate rules as set forth by the SEC. Any future shares of SPYR stock issued to the Company will be restricted. In connection with the asset sale, the Company engaged a third-party valuation firm to assess the fair value of the consideration received. Based on the valuation, the Promissory Note was valued at approximately $ 11.3 million. The amount of the discount, or approximately $ 1.3 million, has been recorded as an offset to the principal amount of the Promissory Note, and will be accreted ratably to interest income over the term of the Note. The balance appearing on the Company's unaudited Condensed Consolidated Balance Sheets represents the principal balance of the Promissory Note, net of the discount balance. During the 13 weeks and 39 weeks ended October 1, 2022 , approximately $ 68,000 and $ 89,000 , respectively, of the discount was recorded as interest income. As of October 1, 2022 , the net principal balance on the Note was approximately $ 11.3 million.

Property and Equipment

Property and Equipment	9 Months Ended
	Oct. 01, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 7: Property and Equipment Property and equipment as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): Useful Life October 1, January 1, Buildings and improvements 3 - 30 $ 85 $ 80 Equipment 3 - 15 3,664 3,638 Projects under construction 1,556 851 Property and equipment 5,305 4,569 Less accumulated depreciation and amortization ( 2,649 ) ( 2,456 ) Total property and equipment, net $ 2,656 $ 2,113 Depreciation expense was approximately $ 35,000 and $ 53,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and $ 193,000 and $ 128,000 for the 39 weeks ended October 1, 2022 and October 2, 2021, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 8: Intangible Assets Intangible assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Patent and domains $ 23 $ 23 Computer software 4,773 4,559 Intangible assets 4,796 4,582 Less accumulated amortization ( 4,468 ) ( 4,314 ) Total intangible assets $ 328 $ 268 Intangible amortization expense was approximately $ 42,000 and $ 998,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and approximately $ 154,000 and $ 3.0 million for the 39 weeks ended October 1, 2022 and October 2, 2021 , respectively.

Marketable Securities

Marketable Securities	9 Months Ended
	Oct. 01, 2022
Marketable Securities [Abstract]
Marketable Securities	Note 9: Marketable Securities Marketable securities as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s, except shares): Shares Amount Beginning balance, January 1, 2022 — $ — Securities received 30,000,000 946 Mark-to-market — ( 646 ) Ending balance, October 1, 2022 30,000,000 $ 300 Marketable securities reflect shares of SPYR stock received by the Company in connection with the sale of GeoTraq (see Note 24). Shares held are marked to fair market value as of each balance sheet date, with the resulting change recorded as an unrealized gain or loss. Unrealized loss recorded for the 13 weeks and 39 weeks ended October 1, 2022 was approximately $ 270,000 and $ 646,000 , respectively.

Deposits and Other Assets

Deposits and Other Assets	9 Months Ended
	Oct. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits and Other Assets	Note 10: Deposits and other assets Deposits and other assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Deposits $ 1,547 $ 1,513 Other 30 43 Total deposits and other assets $ 1,577 $ 1,556 Deposits are for a refundable “deposit in lieu of bond”, in the amount of $ 1.3 million, relating the Skybridge matter (see Note 15) and for refundable security deposits with landlords from which the Company leases property.

Leases

Leases	9 Months Ended
	Oct. 01, 2022
Leases [Abstract]
Leases	Note 11: Leases The Company accounts for leases in accordance with ASC 842. The amount recorded is the present value of all remaining lease payments for leases with terms greater than 12 months. The right of use asset is offset by a corresponding liability. The discount rate is based on an estimate of our incremental borrowing rate for terms similar to our lease terms at the time of lease commencement. The asset will be amortized over remaining lease terms. See Lease Accounting in Note 2. Total present value of future lease payments as of October 1, 2022 (in $000’s): Twelve months ended, 2023 $ 594 2024 1,975 2025 1,681 2026 1,158 2027 981 Thereafter 445 Total 6,834 Less Interest ( 944 ) Present Value of Payments $ 5,890 During the 39 weeks ended October 1, 2022 and October 2, 2021 , approximately $ 1.3 million and approximately $ 1.1 million, respectively, were included in operating cash flow for amounts paid for operating leases. Additionally, the Company obtained right-of-use assets in exchange for lease liabilities of approximately $ 1.9 million upon commencement of new and renewed operating leases during the 39 weeks ended October 1, 2022 . The weighted average lease term for operating leases is 3.75 years and the weighted average discount rate is 8.09 % .

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Oct. 01, 2022
Payables and Accruals [Abstract]
Accrued Liabilities	Note 12: Accrued Liabilities Accrued liabilities as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Compensation and benefits $ 948 $ 731 Contract liability 678 17 Accrued incentive and rebate checks 1,986 1,427 Accrued transportation costs* — 904 Accrued guarantees 130 767 Accrued purchase orders — 23 Accrued taxes 507 543 Accrued litigation settlement 680 680 Other 646 140 Total accrued expenses $ 5,575 $ 5,232 During the 39 weeks ended October 1, 2022 , the Company reversed approximately $ 637,000 in contingent liabilities relating to guarantees of ApplianceSmart leases that no longer exist as a result of ApplianceSmart’s emergence from bankruptcy (see Note 6). No such transactions occurred during the 39 weeks ended October 2, 2021. * Accrued transportation costs are related to delayed billing from certain vendors. Contract liabilities rollforward The following table summarizes the contract liability activity for the 39 weeks ended October 1, 2022 (in $000’s): Beginning balance, January 1, 2022 $ 17 Accrued 1,906 Settled ( 1,245 ) Ending balance, October 1, 2022 $ 678

Accrued Liability - California

Accrued Liability - California Sales Tax	9 Months Ended
	Oct. 01, 2022
Payables and Accruals [Abstract]
Accrued Liability - California Sales Tax	Note 13: Accrued Liability – California Sales Tax The Company operates in fourteen states in the U.S. and in various provinces in Canada. From time to time, the Company is subject to sales and use tax audits that could result in additional taxes, penalties and interest owed to various taxing authorities. The California Department of Tax and Fee Administration (formerly known as the California Board of Equalization) (“CDTFA”) conducted a sales and use tax examination covering ARCA Recycling’s California operations for years 2011, 2012, and 2013. The Company believed it was exempt from collecting sales taxes under service agreements with utility customers that included appliance replacement programs. During the fourth quarter of 2014, the Company received communication from the CDTFA indicating they were not in agreement with the Company’s interpretation of the law. As a result, the Company applied for and, as of February 9, 2015, received approval to participate in the CDTFA’s Managed Audit Program. The period covered under this program included the years 2011, 2012, and 2013 and extended through the nine-month period ended September 30, 2014. On April 13, 2017 the Company received the formal CDTFA assessment for sales tax for tax years 2011, 2012, and 2013 in the amount of approximately $ 4.1 million plus applicable interest of $ 500,000 related to the appliance replacement programs that the Company administered on behalf of its customers on which it did not assess, collect or remit sales tax. The Company has appealed this assessment to the CDTFA Appeals Bureau. The appeal remains in process. Interest continues to accrue until the matter is settled. As of October 1, 2022, and January 1, 2022 , the Company’s accrued liability for California sales tax was approximately $ 6.2 million and $ 6.0 million respectively.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 14: Income Taxes The Company’s overall effective tax rate was 0.23 % for the 39 weeks ended October 1, 2022 , and a tax provision expense of approximately $ 23,000 was recorded against pre-provision income of approximately $ 9.8 million. The Company's overall effective tax rate was 4.5 % for the 39 weeks ended October 2, 2021 , and it had a tax provision expense of approximately $ 236,000 against a pre-provision loss of approximately $ 5.2 million. The effective tax rates and related provisional tax amounts vary from the U.S. federal statutory rate due to state taxes, foreign taxes, share-based compensation, valuation allowance, and certain non-deductible expenses. The Company regularly evaluates both positive and negative evidence related to retaining a valuation allowance against certain deferred tax assets. The realization of deferred tax assets is dependent upon sufficient future taxable income during the periods when deductible temporary differences and carryforwards are expected to be available to reduce taxable income. The Company has concluded, based on the weight of evidence, that a valuation allowance should be maintained against deferred tax assets that are not expected to be utilized in the near future. The Company continues to recognize a full valuation allowance against its Canadian operations.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Long-Term Debt	Note 15: Long-Term Debt Long-term debt and other financing obligations as of October 1, 2022 and January 1, 2022, consist of the following (in $000’s): October 1, January 1, AFCO Finance $ 406 $ 288 KLC Financial 1,826 1,654 Gulf Coast Bank and Trust Company 3,372 — Total debt 5,604 1,942 Less unamortized debt issuance costs ( 116 ) ( 74 ) Net amount 5,488 1,868 Less current portion ( 4,063 ) ( 550 ) Total long-term debt $ 1,425 $ 1,318 AFCO Finance The Company has entered into a financing agreement with AFCO Credit Corporation (“AFCO”) purchased through Marsh Insurance on an annual basis to fund the annual premiums on insurance policies due July 1 of each year. These policies relate to workers’ compensation and various liability policies including, but not limited to, General, Auto, Umbrella, Property, and Directors’ and Officers’ insurance. The total amount of the premiums financed in July 2022 was approximately $ 579,000 with an interest rate of ranging from approximately 6.0 %- 7.0 % over the period. An initial down payment of approximately $ 129,000 was made on July 21, 2022 with additional monthly payments of approximately $ 59,000 , escalating to approximately $ 69,000 over the term, being made beginning August 1, 2022 and ending on April 1, 2023 . The outstanding principal due AFCO at October 1, 2022 and January 1, 2022 was approximately $ 406,000 and $ 288,000 , respectively. KLC Financial On March 25, 2021, ARCA Recycling entered into a Master Equipment Finance Agreement (collectively, the “Equipment Finance Agreement”) with KLC Financial, Inc. (“KLC”). Under the terms of the Equipment Finance Agreement, KLC has agreed to make loans to ARCA Recycling secured by certain equipment purchased or to be purchased by ARCA Recycling on terms set forth or to be set forth in schedules to the Equipment Finance Agreement. Under the terms of Schedule No. 01 (the “Initial Loan”), KLC has agreed to loan ARCA Recycling approximately $ 1.8 million secured by existing equipment and new equipment to be purchased by ARCA Recycling. ARCA Recycling will make monthly payments of $ 31,000 , inclusive of principal and interest, over a period of five years , at which time it is intended that the Initial Loan will be repaid in full. The Initial Loan bears interest at 7.59 % per annum. KLC will have a first priority security interest over, among other things, all equipment identified in the schedules. The Initial Loan is personally guaranteed by Virland Johnson, the Chief Financial Officer of JanOne and Chief Financial Officer and Secretary of ARCA Recycling. The Equipment Finance Agreement contains customary affirmative and negative covenants, representations and warranties, and events of default for transactions of this nature. As of October 1, 2022 and January 1, 2022 , the outstanding balance due under this agreement was approximately $ 1.8 million and $ 1.7 million, respectively. Gulf Coast Bank and Trust Company On September 26, 2022, ARCA Recycling, Inc. entered into a series of agreements with Gulf Coast to refinance its existing credit facility with Prestige Capital. The principal limit of the refinanced facility is $ 7.0 million, and the borrowing base is the lesser of the principal limit or the sum of the following: 1. 85 % of eligible receivables, plus 2. Lesser of 50 % of eligible unbilled receivables or $ 750,000 , plus 3. Lesser of 50 % of eligible Whirlpool only net inventory or $ 1.0 million, plus 4. Lesser of 80 % of eligible capital expenditures (“CAPEX”) or $ 2.0 million, less 5. Reserve of $ 400,000 , less 6. Additional reserves as deemed necessary by the Lender Advances under the new credit facility will bear interest at the prime rate, as published daily in the Wall Street Journal, plus 3.25 %, but at no time will be less than 8.75 %. The refinancing of the Borrower’s existing credit facility improves the availability and liquidity of funds and provides flexibility to borrow against expanded asset categories. The facility matures on September 25, 2024 ; and, the facility is automatically extended by succeeding periods of the same duration, unless terminated earlier in accordance with its terms. If the agreement is terminated and the obligation is repaid before the current maturity date, for any reason, the Borrower shall be assessed an early termination fee. The early termination fee is determined by multiplying the minimum amount in effect at the time of termination by the number of calendar months between the termination date and the then-current maturity date. However, no early termination fee shall be assessed if the Borrower repays all obligations after the first anniversary of the agreement and before the then-current maturity date; and repays all obligations with funds borrowed from the Lender. Advances under the new credit facility are secured by a pledge of substantially all of the assets of the Borrower. The Company is a guarantor of the facility. As of October 1, 2022 and January 1, 2022 , the outstanding balance due under this agreement was approximately $ 3.4 million and $ 0 , respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 01, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 16: Commitments and Contingencies Litigation SEC Complaint On August 2, 2021, the U.S. Securities and Exchange Commission (“SEC”) filed a civil complaint (the “SEC Complaint”) in the United States District Court for the District of Nevada naming the Company and one of its executive officers, Virland Johnson, the Company's Chief Financial Officer, as defendants (collectively, the “Defendants”). The SEC Complaint alleges financial, disclosure and reporting violations against the Company and the executive officer under Section 10(b) of the Securities Exchange Act of 1934 (the “Exchange Act”) and Rule 10b-5. The SEC Complaint also alleges various claims against the executive officer under Sections 13(a), 13(b)(2)(A), 13(b)(2)(B) and 13(b)(5) of the Exchange Act and Rules 12b-20, 13a-1, 13a-13, 13a-14, 13b2-1, and 13b2-2. The SEC seeks permanent injunctions and civil penalties against the Defendants, and an officer-and-director bar against the executive officer. The foregoing is only a general summary of the SEC Complaint, which may be accessed on the SEC’s website at https://www.sec.gov/litigation/litreleases/2021/lr25155.htm. The Company continues to assert that the SEC’s pursuit of this matter will not result in any benefit to investors and instead will only serve as a distraction from core business. On October 1, 2021, the Company, filed a motion with the court to dismiss the complaint. The SEC filed its response opposing the motions on November 1, 2021. The Defendants filed their reply to the SEC’s opposition on November 15, 2021. On September 7, 2022, the motions to dismiss were denied by the court. The Defendants strongly dispute and deny the allegations and are vigorously defending themselves against the claims. Skybridge On December 29, 2016, the Company served a Minnesota state court complaint for breach of contract on Skybridge Americas, Inc. (“SA”), the Company’s primary call center vendor throughout 2015 and most of 2016. The Company seeks damages in the millions of dollars as a result of alleged overcharging by SA and lost client contracts. On January 25, 2017, SA served a counterclaim for unpaid invoices in the amount of approximately $ 460,000 plus interest and attorneys’ fees. On March 29, 2017, the Hennepin County district court (the “District Court”) dismissed the Company’s breach of contract claim based on SA’s overuse of its Canadian call center but permitted the Company’s remaining claims to proceed. Following motion practice, on January 8, 2018 the District Court entered judgment in SA’s favor, which was amended as of February 28, 2018, for a total amount of approximately $ 614,000 including interest and attorneys’ fees. On March 4, 2019, the Minnesota Court of Appeals (the “Court of Appeals”) ruled and (i) reversed the District Court’s judgment in favor of Skybridge on the call center location claim and remanded the issue back to the District Court for further proceedings, (ii) reversed the District Court’s judgment in favor of Skybridge on the net payment issue and remanded the issue to the District Court for further proceedings, and (iii) affirmed the District Court’s judgment in Skybridge’s favor against the Company’s claim that Skybridge breached the contract when it failed to meet the service level agreements. As a result of the decision by the Court of Appeals, the District Court’s award of interest and attorneys’ fees, etc. was reversed. The Company and SA held a mediation session in July 2020. Trial was held in August 2020 and on February 1, 2021, the District Court assessed damages against the Company in the amount of approximately $ 715,000 plus interest, as well as attorney fees of approximately $ 475,000 . The Company filed an appeal with the Court of Appeals. On August 29, 2022, the Court of Appeals affirmed the decision by the District Court. The Company is considering an appeal to the Minnesota Supreme Court. AMTIM Capital AMTIM Capital, Inc. (“AMTIM”) acts as the Company’s representative to market our recycling services in Canada under an arrangement that pays AMTIM for revenues generated by recycling services in Canada as set forth in the agreement between the parties. A dispute has arisen between AMTIM and the Company with respect to the calculation of amounts due to AMTIM pursuant to the agreement. In a lawsuit filed in the province of Ontario, AMTIM claims a discrepancy in the calculation of fees due to AMTIM by the Company of approximately $ 2.0 million. Although the outcome of this claim is uncertain, the Company believes that no further amounts are due under the terms of the agreement and that it will continue to defend its position relative to this lawsuit. Trial commenced in February 2022; but, as of the date of this Quarterly Report, the court has not rendered a judgment. GeoTraq On or about April 9, 2021, GeoTraq, Gregg Sullivan, Tony Isaac, and the Company, among others, resolved all of their claims that related to, among other items, the Company's acquisition of GeoTraq in August 2017, all post-acquisition activities, and Mr. Sullivan’s post-acquisition employment relationship with GeoTraq (all of such claims, the “GeoTraq Matters”). The resolution was effectuated through the parties’ execution and delivery of a Settlement Agreement and Mutual Agreement of Claims (the “GeoTraq Settlement Agreement”). Under the terms of the Settlement Agreement, the Company, on its own behalf and on behalf of GeoTraq and Mr. Isaac, agreed to tender to Mr. Sullivan an aggregate of $ 1.95 million (the “GeoTraq Settlement Consideration”) in the following manner: (i) $ 250,000 , which was tendered in cash on or about the date of the Settlement Agreement and (ii) up to 10 quarterly installments of not less than $ 170,000 that commenced on June 1, 2021, and shall continue not less frequently than every three months thereafter (the “GeoTraq Installments”). The Company may tender the GeoTraq Installments in cash or in the equivalent value of shares of its common stock (the value of the shares to be determined by a formula set forth in the Settlement Agreement), in either case at the Company's discretion. The Company may also prepay one or more GeoTraq Installments in full or in part at any time or from time to time either in cash or in shares of its common stock (a “GeoTraq Prepayment”). If the Company elects to prepay one or more GeoTraq Installments with shares of its common stock, Mr. Sullivan reserves the right not to consent to a tender thereof in excess of 50% of the value of that specific GeoTraq Prepayment; however, Mr. Sullivan is restricted in the reasons for which he can refuse to provide his written consent. The number of shares of our common stock to be issued upon any GeoTraq Prepayment is determined by a different formula than the one to be utilized for a GeoTraq Installment. Pursuant to the terms of the Settlement Agreement, Mr. Sullivan provided the Company with his proxy to vote his remaining shares of its Series A-1 Preferred Stock that the Company had issued to him in connection with its acquisition of GeoTraq in 2017, as well as his proxy for the shares of the Company's common stock into which those shares of preferred stock may be converted. The Company may utilize the proxy in the context of an annual meeting of its stockholders, a special meeting of its stockholders, and a written consent of its stockholders. Subject to the above-described contingent GeoTraq Prepayment tender 50 % restriction, Mr. Sullivan provided the Company with the sole ability to determine the time and amount of each conversion of those shares of preferred stock. The parties to the Settlement Agreement released and forever discharged one another from any and all known and unknown claims that were asserted or could have been asserted arising out of the GeoTraq Litigation Matters. As of October 1, 2022 , the accrued liability for payments due to Mr. Sullivan under the settlement agreement was $ 680,000 . Other Commitments As previously disclosed and as discussed, on December 30, 2017, the Company disposed of its retail appliance segment and sold ApplianceSmart to the Purchaser (see Note 6). In connection with that sale, as of December 28, 2019, the Company accrued an aggregate amount of future real property lease payments of approximately $ 767,000 which represented amounts guaranteed or which may have been owed under certain lease agreements to three third party landlords in which the Company either remained the counterparty, was a guarantor, or had agreed to remain contractually liable under the lease (“ApplianceSmart Leases”). A final decree was issued by the court on February 28, 2022, upon the full satisfaction of the Plan, at which time ApplianceSmart emerged from Chapter 11. During the 39 weeks ended October 1, 2022 , the Company reversed approximately $ 637,000 of the accrual, as the Company is no longer liable for two of these guarantees upon ApplianceSmart's emergence from bankruptcy (see Note 6). As of October 1, 2022 , a balance of approximately $ 130,000 remains as an accrued liability due to an ongoing dispute concerning one of the leases. The Company is party from time to time to other ordinary course disputes that we do not believe to be material to our financial condition as of October 1, 2022 .

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Oct. 01, 2022
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Note 17: Stockholders’ Equity Common Stock : Our Articles of Incorporation authorize 200,000,000 shares of common stock that may be issued from time to time having such rights, powers, preferences and designations as the Board of Directors may determine. During the 39 weeks ended October 1, 2022 and October 2, 2021 , no shares of common stock were issued in lieu of professional services. As of October 1, 2022, and January 1, 2022 , there were 3,150,230 , and 2,827,410 shares, respectively, of common stock issued and outstanding. Equity Offering On January 29, 2021, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with certain institutional investors (the “Purchasers”) for the sale by the Company in a registered direct offering (the “Offering”) of 571,428 shares of the Company’s common stock, par value $ 0.001 per share (the “Common Stock”), at a purchase price per share of Common Stock of $ 10.50 . The Offering closed on February 2, 2021 with gross proceeds to the Company of approximately $ 6.0 million before deducting placement agent fees and other offering expenses. The Company is utilizing the net proceeds for general working capital. The Purchase Agreement contains customary representations, warranties and agreements by the Company and the Purchasers and customary indemnification rights and obligations of the parties. A.G.P./Alliance Global Partners acted as the sole placement agent (the “Placement Agent”) for the Company on a “reasonable best efforts” basis in connection with the Offering. The Company entered into a Placement Agency Agreement, dated as of January 29, 2021, by and between the Company and the Placement Agent (the “Placement Agency Agreement”). Pursuant to the Placement Agency Agreement, the Placement Agent was paid a cash fee of 7 % of the gross proceeds paid to the Company for the securities or $ 420,000 , and reimbursement for accountable legal expenses incurred by it in connection with the Offering of $ 35,000 . The shares of Common Stock sold in the Offering were offered and sold by the Company pursuant to an effective shelf registration statement on Form S-3 (File No. 333-251645) (the “Registration Statement”), which was initially filed with the Securities and Exchange Commission on December 23, 2020 and was declared effective on December 29, 2020. The representations, warranties and covenants contained in the Purchase Agreement were made solely for the benefit of the parties to the Purchase Agreement. In addition, such representations, warranties, and covenants (i) are intended as a way of allocating the risk between the parties to the Purchase Agreement and not as statements of fact, and (ii) may apply standards of materiality in a way that is different from what may be viewed as material by stockholders of, or other investors in, the Company. Accordingly, the Purchase Agreement incorporated by reference in this filing only to provide investors with information regarding the terms of the transaction, and not to provide investors with any other factual information regarding the Company. Stockholders should not rely on the representations, warranties, and covenants or any descriptions thereof as characterizations of the actual state of facts or condition of the Company or any of its subsidiaries or affiliates. Moreover, information concerning the subject matter of the representations and warranties may change after the date of the Purchase Agreement, which subsequent information may or may not be fully reflected in public disclosures. The foregoing descriptions of the Purchase Agreement and the Placement Agency Agreement are not complete and are qualified in their entireties by reference to the full text of the Purchase Agreement and the Placement Agency Agreement, a copy of each of which is filed as Exhibit 10.1 and Exhibit 1.1, respectively, to the Company’s Current Report on Form 8-K as filed on January 29, 2021 and each is incorporated by reference herein. Stock Options : The 2016 Plan, which replaces the 2011 Plan, authorizes the granting of awards in any of the following forms: (i) incentive stock options, (ii) nonqualified stock options, (iii) restricted stock awards, and (iv) restricted stock units, and expires on the earlier of October 28, 2026 , or the date that all shares reserved under the 2016 Plan are issued or no longer available. The 2016 Plan provides for the issuance of up to 800,000 shares of common stock pursuant to awards granted under the 2016 Plan. The vesting period is determined by the Board of Directors at the time of the stock option grant. As of October 1, 2022, and January 1, 2022 , 90,000 options were outstanding under the 2016 Plan. The Company's 2011 Plan, which has expired, authorizes the granting of awards in any of the following forms: (i) stock options, (ii) stock appreciation rights, and (iii) other share-based awards, including but not limited to, restricted stock, restricted stock units or performance shares. As of October 1, 2022, and January 1, 2022 , 27,500 options were outstanding under the 2011 Plan. No additional awards will be granted under the 2011 Plan. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. No options were granted during the 13 weeks and 39 weeks ended October 1, 2022. Additional information relating to all outstanding options is as follows: Weighted Aggregate Weighted Options Exercise Intrinsic Contractual Outstanding at January 2, 2021 113,900 $ 11.97 $ 78 7.0 Granted 38,000 8.16 Cancelled/expired ( 28,400 ) 9.71 Exercised ( 6,000 ) 4.32 Outstanding at January 1, 2022 117,500 $ 7.16 $ 21 7.0 Granted — — Cancelled/expired/forfeited — — Balance at October 1, 2022 117,500 $ 7.16 $ — 6.3 Exercisable at October 1, 2022 117,500 $ 7.16 $ — 6.3 The Company recognized approximately $ 0 and $ 94,000 of share-based compensation expense for the 13 weeks ended October 1, 2022 and October 2, 2021 , respectively, and approximately $ 4,000 and $ 274,000 of share-based compensation expense for the 39 weeks ended October 1, 2022 and October 2, 2021, respectively. As of October 1, 2022, the Company has no unrecognized share-based compensation expense associated with stock option awards. Series A-1 Preferred Stock Shares of Series A-1 Preferred Stock are convertible into the Company’s common shares at a ratio of 1:20 . During the 39 weeks ended October 1, 2022 , 16,141 shares of Series A-1 Preferred Stock were converted into 322,820 shares of the Company's common stock. As of October 1, 2022 and January 1, 2022 , there were 222,588 and 238,729 shares, respectively, of Series A-1 Preferred Stock outstanding.

Loss Per Share

Loss Per Share	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
Loss Per Share	Note 18: Loss Per Share Net loss per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding do not include shares of restricted stock that have not yet vested, although such shares are included as outstanding shares in the Company’s Consolidated Balance Sheet. Diluted net loss per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable in respect of restricted share awards, stock options and convertible preferred stock. As discussed in Note 17 above, 16,141 shares of Series A-1 Preferred Stock were converted into 322,820 shares of the Company's common stock. For purposes of determining the weighted average common shares outstanding for the 13 weeks and 39 weeks ended October 1, 2022, respectively, these shares are considered to be outstanding for the entire period. The following table presents the computation of basic and diluted net loss per share (in $000’s, except share and per–share data): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net income $ ( 2,074 ) $ ( 968 ) $ 9,824 $ ( 5,445 ) Basic Basic income (loss) per share $ ( 0.66 ) $ ( 0.34 ) $ 3.12 $ ( 2.09 ) Weighted average common shares outstanding 3,150,230 2,827,410 3,150,230 2,601,827 Diluted Diluted income (loss) per share $ ( 0.66 ) $ ( 0.34 ) $ 2.81 $ ( 2.09 ) Weighted average common shares outstanding 3,150,230 2,827,410 3,496,003 2,601,827 Potentially dilutive securities totaling 117,500 and 66,000 were excluded from the calculation of diluted earnings per share for the 39 weeks ended October 1, 2022 and October 2, 2021 , respectively, because the effects were anti-dilutive based on the application of the treasury stock method. Additionally, 205,299 shares of Series A-1 Preferred Stock, convertible into 4,105,979 of the Company’s common shares, were excluded from the calculation of diluted earnings per share as, by agreement, these shares could not be converted as of October 1, 2022 .

Major Customers and Suppliers

Major Customers and Suppliers	9 Months Ended
	Oct. 01, 2022
Risks and Uncertainties [Abstract]
Major Customers and Suppliers	Note 19: Major Customers and Suppliers For the 13 weeks ended October 1, 2022 , one customer represented approximately 14 % of the Company’s total revenue. For the 13 weeks and 39 weeks ended October 2, 2021 , one customer represented approximately 13 % of the Company's total revenue. For the 39 weeks ended October 1, 2022 , four customers represented approximately 33 % of the Company’s total revenue. For the 39 weeks ended October 2, 2021 , two customers represented approximately 32 % of the Company's total revenue As of October 1, 2022 , six customers represented five percent or more than of the Company's total trade receivables, and represented a combined 78 % of the Company’s total trade receivables. As of January 1, 2022 , five customers represented five percent or more than of the Company's total trade receivables, and represented 38 % of the Company's trade receivables in aggregate. During the 39 weeks ended October 1, 2022 and October 2, 2021 , the Company purchased appliances for resale from five and four suppliers, respectively. The Company has secured, and is continuing to secure, other vendors from which to purchase appliances. However, the curtailment or loss of one of these suppliers or any appliance supplier could adversely affect the Company’s operations.

Defined Contribution Plan

Defined Contribution Plan	9 Months Ended
	Oct. 01, 2022
Retirement Benefits [Abstract]
Defined Contribution Plan	Note 20: Defined Contribution Plan The Company has a defined contribution salary deferral plan covering substantially all employees under Section 401(k) of the Internal Revenue Code. The Company contributes an amount equal to 10 cents for each dollar contributed by each employee up to a maximum of 5 % of each employee’s compensation. The Company recognized expense for contributions to the plans of approximately $ 9,000 and $ 16,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and approximately $ 25,000 and $ 22,000 for the 39 weeks ended October 1, 2022 and October 2, 2021 , respectively.

Segment Information

Segment Information	9 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
Segment Information	Note 21: Segment Information The Company operates within targeted markets through three reportable segments for continuing operations: biotechnology, recycling, and technology. The biotechnology segment commenced operations in September 2019 and is focused on development of new and innovative solutions for ending the opioid epidemic ranging from digital technologies to educational advocacy. The recycling segment includes all fees charged and costs incurred for collecting, recycling and installing appliances for utilities and other customers. The recycling segment also includes byproduct revenue, which is primarily generated through the recycling of appliances. The technology segment designed wireless modules to connect devices to the Mobile Internet of Things (“IoT”) which contain location-based service (“LBS”) capabilities and can interface to external sensors to allow them to communicate both sensor status and position information. The nature of products, services and customers for each segment varies significantly. As such, the segments are managed separately. Our Chief Executive Officer has been identified as the Chief Operating Decision Maker (“CODM”). The CODM evaluates performance and allocates resources based on sales and income from operations of each segment. Operating loss represents revenues less cost of revenues and operating expenses, including certain allocated selling, general and administrative costs. There are no intersegment sales or transfers. The following tables present our segment information for the 13 weeks and 39 weeks ended October 1, 2022 and October 2, 2021 (in $000's): Thirteen Weeks Ended Thirty-Nine Weeks Ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenues Biotechnology $ — $ — $ — $ — Recycling 8,587 12,113 28,449 29,391 Technology — — — — Total Revenues $ 8,587 $ 12,113 $ 28,449 $ 29,391 Gross profit Biotechnology $ — $ — $ — $ — Recycling 1,034 3,081 4,536 6,245 Technology — — — — Total Gross profit $ 1,034 $ 3,081 $ 4,536 $ 6,245 Operating Income (loss) Biotechnology $ 21 $ ( 182 ) $ ( 331 ) $ ( 1,232 ) Recycling ( 1,845 ) 274 ( 3,838 ) ( 1,753 ) Technology — ( 936 ) 12,085 ( 2,820 ) Total Operating income (loss) $ ( 1,824 ) $ ( 844 ) $ 7,916 $ ( 5,805 ) Depreciation and amortization Biotechnology $ — $ — $ — $ — Recycling 77 109 345 327 Technology — 937 2 2,809 Total Depreciation and amortization $ 77 $ 1,046 $ 347 $ 3,136 Interest (income) expense, net Biotechnology $ — $ — $ — $ — Recycling ( 36 ) 125 254 323 Technology — — — — Total Interest expense, net $ ( 36 ) $ 125 $ 254 $ 323 Net income (loss) before benefit from income taxes Biotechnology $ 21 $ ( 182 ) $ ( 331 ) $ ( 1,232 ) Recycling ( 2,079 ) 208 ( 2,053 ) ( 1,145 ) Technology — ( 961 ) 12,231 ( 2,832 ) Total Net income (loss) before benefit from income taxes $ ( 2,058 ) $ ( 935 ) $ 9,847 $ ( 5,209 ) As of As of Assets Biotechnology $ — $ — Recycling 31,304 15,165 Technology — — Total Assets $ 31,304 $ 15,165 Intangible assets Biotechnology $ — $ — Recycling 328 268 Technology — — Total Intangible assets $ 328 $ 268

Related Parties

Related Parties	9 Months Ended
	Oct. 01, 2022
Related Party Transactions [Abstract]
Related Parties	Note 22: Related Parties Shared Services Tony Isaac, the Company’s Chief Executive Officer, is the father of Jon Isaac, President and Chief Executive Officer of Live Ventures Incorporated (“Live Ventures”) and managing member of Isaac Capital Group LLC (“ICG”), a greater than 5 % stockholder of the Company. Tony Isaac, Chief Executive Officer, and Richard Butler, Board of Directors member of the Company, are members of the Board of Directors of Live Ventures. The Company also shares certain executive, accounting and legal services with Live Ventures. The total services shared were approximately $ 74,000 and $ 86,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and approximately $ 221,000 and $ 220,000 for the 39 weeks ended October 1, 2022 and October 2, 2021 , respectively. Customer Connexx rents approximately 9,900 square feet of office space from Live Ventures in Las Vegas, Nevada. The total rent and common area expense was approximately $ 53,000 and $ 62,000 for the 13 weeks ended October 1, 2022 and October 2, 2021, respectively, and approximately $ 161,000 and $ 168,000 for the 39 weeks ended October 1, 2022 and October 2, 2021, respectively. ApplianceSmart Note As stated in Note 6, on December 30, 2017, the Company sold its retail appliance segment, ApplianceSmart, Inc. (“ApplianceSmart”) to ApplianceSmart Holdings LLC (the “Purchaser”), a wholly owned subsidiary of Live Ventures Incorporated, pursuant to a Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, the Purchaser purchased from the Company all of the issued and outstanding shares of capital stock of ApplianceSmart in exchange for $ 6.5 million. On April 25, 2018, the Purchaser delivered to the Company a promissory note (the “ApplianceSmart Note”) in the original principal amount of approximately $ 3.9 million. On December 9, 2019, ApplianceSmart filed a voluntary petition in the United States Bankruptcy Court for the Southern District of New York seeking relief under Chapter 11 of Title 11 of the United States Code. Consequently, the Company recorded an impairment charge of approximately $ 3.0 million for the amount owed by ApplianceSmart to the Company as of December 28, 2019. On October 13, 2021, a hearing was held to consider approval of a disclosure statement filed by ApplianceSmart in conjunction with its bankruptcy proceedings. On December 14, 2021, a hearing was held to confirm ApplianceSmart’s plan for reorganization (the “Plan”). On January 10, 2022, ApplianceSmart paid $ 25,000 to JanOne in settlement of its debt, as provided for in the confirmed Plan, and the ApplianceSmart Note was reversed. A final decree was issued by the court on February 28, 2022, upon the full satisfaction of the Plan, at which time ApplianceSmart emerged from Chapter 11. The outstanding balance of the ApplianceSmart Note at October 1, 2022 and January 1, 2022 was zero and approximately $ 3.0 million, respectively, exclusive of the impairment charge. For discussion related to potential obligations and or guarantees under ApplianceSmart Leases, see Note 16. Related Party ICG Group Note On August 28, 2019, ARCA Recycling entered into and delivered to ICG a secured revolving line of credit promissory note, whereby ICG agreed to provide ARCA Recycling with a $ 2.5 million revolving credit facility (the “ICG Note”). The ICG Note originally matured on August 28, 2020. On August 25, 2020, the ICG Note was amended to extend the maturity date to December 31, 2020. On March 30, 2021, ARCA Recycling entered into a Second Amendment and Waiver (the “Second Amendment”) to the ICG Note to further extend the maturity date to August 18, 2021 and waive certain defaults under the ICG Note. The ICG Note bears interest at 8.75 % per annum and provides for the payment of interest, monthly in arrears. ARCA Recycling will pay a loan fee of 2.0 % on each borrowing made under the ICG Note. In connection with entering into the ICG Note, the Borrower also entered into a security agreement in favor of the Lender, pursuant to which ARCA Recycling granted a security interest in all of its assets to the Lender. The obligations of ARCA Recycling under the ICG Note are guaranteed by the Company. The foregoing transaction did not include the issuance of any shares of the Company’s common stock, warrants, or other derivative securities. As of January 1, 2022, the balance due on ICG note was $ 1.0 million. Beginning in April 2022 , the revolving credit facility was converted to a term note that amortizes ratably through its maturity date of March 2026 . The principal amount of the note is $ 1.0 million, and bears interest at 8.75 % per annum. Monthly payments on this note will be approximately $ 24,767 . ICG is a record and beneficial owner of 13.9 % of the outstanding common stock of the Company. Jon Isaac is the manager and sole member of ICG, and the son of Tony Isaac, the Chief Executive Officer of JanOne and ARCA Recycling. As of October 1, 2022 , the principal balance of the note is approximately $ 893,000 . ARCA Purchasing Agreement On April 5, 2022, ARCA entered into a Purchasing Agreement with Live Ventures. Pursuant to the agreement, Live agrees to purchase inventory from time to time for ARCA, as set forth in submitted purchase orders. The inventory is owned by Live until which time payment by ARCA is received. All purchases made by the ARCA shall be paid back to Live in full plus an additional five percent surcharge or broker-type fee. The term of the Agreement is one year, and automatically renews if not terminated by either party, as provided for in the Agreement.

Sale of ARCA and Connexx

Sale of ARCA and Connexx	9 Months Ended
	Oct. 01, 2022
Sale of ARCA and Connexx [Abstract]
Sale of ARCA and Connexx	Note 23. Sale of ARCA and Connexx On February 19, 2021, the Company, together with its subsidiaries (a) ARCA Recycling, Inc., a California corporation (“ARCA”), and (b) Customer Connexx LLC, a Nevada limited liability company (“Connexx”), entered into an Asset Purchase Agreement (the “Purchase Agreement”) with (i) ARCA Affiliated Holdings Corporation, a Delaware corporation, (ii) ARCA Services Inc., a Delaware corporation, and (iii) Connexx Services Inc, a Delaware corporation (collectively, the “Buyers”), pursuant to which the Buyers agreed to acquire substantially all of the assets, and assume certain liabilities, of ARCA and Connexx (the “Disposition Transaction”). The principal of the Buyers is Virland A. Johnson, our Chief Financial Officer. The Disposition Transaction was previously expected to be consummated on or before August 18, 2021 (the "Outside Date"). On August 12, 2021, the parties entered into Amendment No. One to Asset Purchase Agreement (the “Recycling Sale Amendment”) to extend the Outside Date to September 30, 2021. In the event the Disposition Transaction is not closed by such date, the Purchase Agreement may be terminated and, in accordance with its terms, the Buyers may be required to pay to us a “break fee” of $ 250,000 . On November 14, 2021, the parties entered into Amendment No. Two to the Asset Purchase Agreement, which provided for the immediate termination of the transactions proposed by the Purchase Agreement, as amended by the Recycling Sale Amendment, and for an amendment for the Buyers to pay to us a “break fee.” The break fee was amended to an aggregate of $ 100,000 , payable in two $ 50,000 installments: (i) the first of which is due on or around August 12, 2022 (the one-year anniversary of the Recycling Sale Agreement and which at the time of filing has not yet been paid) and (ii) the second of which is due to be paid not later than the last day of our next fiscal year. However, if, prior to the date on which either installment of the amended break fee is payable, we sell ARCA and Connexx to an otherwise unaffiliated third party for an aggregate amount less than $ 25 million, then the Buyers will be relieved of their obligation to pay to us any not-yet-then-due installment of the break fee. Additionally, if, prior to the date on which the second installment of the amended break fee is payable, we have not sold ARCA and Connexx to any third party, then the Buyers will be relieved of their obligation to pay to us the second installment of the break fee. Finally, if, prior to a date on which either installment of the amended break fee is due, we sell ARCA and Connexx to the Buyers, then, the purchase price therefore will be reduced by an amount equivalent to any break fee that had been previously paid to us by the Buyers and the Buyers shall also be relieved of their obligation to pay to us any not-yet-due installment of the break fee.

Sale of GeoTraq

Sale of GeoTraq	9 Months Ended
	Oct. 01, 2022
Sale of GeoTraq [Abstract]
Sale of GeoTraq	Note 24. Sale of GeoTraq On May 24, 2022, the Company entered into an Asset Purchase Agreement with SPYR Technologies Inc., pursuant to which the Company sold to SPYR substantially all the assets and none of the liabilities of its wholly-owned subsidiary GeoTraq Inc. The aggregate purchase price for the GeoTraq Assets was $ 13.5 million, payable in cash and shares of SPYR’s common stock. As of the closing of the transaction on May 24, 2022, SPYR issued to the Company 30,000,000 shares of its common stock at $ 0.03 per share, and delivered a five-year Promissory Note in the principal amount of $ 12.6 million. The Promissory Note bears simple interest at the rate of 8 % per annum, provides quarterly interest payments due the first day of each calendar quarter, and may be prepaid at any time without penalty. Quarterly interest payments may be made in cash or in SPYR's restricted common stock. The Promissory Note matures on May 23, 2027 . In connection with the Asset Purchase Agreement, the Company employed an independent third-party firm to assess the fair value of the 30,000,000 shares of SPYR stock and the Promissory Note. The assessment determined that the fair market value of the SPYR common stock was approximately $ 946,000 , or approximately $ 0.032 per share, which was approximately $ 46,000 greater than the amount of the shares received at close. The Promissory Note was valued at approximately $ 11.3 million, which was approximately $ 1.4 million less than the Note issued. Consequently, the Company recorded the shares of SPYR stock at fair market value of $ 946,000 , and recorded a discount offsetting the Promissory Note in the amount of $ 1.35 million. The discount will be accreted ratably over the term of the Promissory Note, and recorded as interest income. Additionally, approximately $ 105,000 in GeoTraq inventory was transferred as part of the sale, and was, thus, derecognized. The following table illustrates the calculation of the gain on sale of GeoTraq, as shown on the income statement (in $000's): Purchase price $ 13,500 Discount on note receivable ( 1,350 ) Premium on shares received 46 Derecognition of GeoTraq inventory ( 105 ) Gain on sale $ 12,091

Subsequent Event

Subsequent Event	9 Months Ended
	Oct. 01, 2022
Subsequent Events [Abstract]
Subsequent Event	Note 25. Subsequent event The Company has evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q and determined that there have been no events that have occurred that would require adjustments to disclosures in its condensed consolidated financial statements. Other than described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in its financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 01, 2022
Accounting Policies [Abstract]
Basis of Presentation	B asis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information and notes required for complete financial statements prepared in conformity with U.S. GAAP. In our opinion, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation have been included. However, the Company’s results of operations for the interim periods presented are not necessarily indicative of the results that may be expected for the full year. For further information, refer to the consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended January 1, 2022 .
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reclassifications	Reclassifications Certain amounts in the prior period have been reclassified to conform to the current period presentation .
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumption that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made in connection with the accompanying consolidated financial statements include the estimated reserve for doubtful current and long-term trade and other receivables, the estimated reserve for excess and obsolete inventory, estimated fair value and forfeiture rates for stock-based compensation, fair values in connection with the analysis of other intangibles and long-lived assets for impairment, valuation allowance against deferred tax assets and estimated useful lives for intangible assets and property and equipment.
Financial Instruments	Financial Instruments Financial instruments consist primarily of cash equivalents, trade and other receivables, notes receivable, and obligations under accounts payable, accrued expenses and notes payable. The carrying amounts of cash equivalents, trade receivables and other receivables, accounts payable, accrued expenses and short-term notes payable approximate fair value because of the short maturity of these instruments. The fair value of the long-term debt is calculated based on interest rates available for debt with terms and maturities similar to the Company’s existing debt arrangements, unless quoted market prices were available (Level 2 inputs). The carrying amounts of short-term debt at October 1, 2022 and January 1, 2022 approximate fair value.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with a maturity of three months or less at the time of purchase. Fair value of cash equivalents approximates carrying value.
Trade Receivables and Allowance for Doubtful Accounts	Trade Receivables and Allowance for Doubtful Accounts The Company carries unsecured trade receivables at the original invoice amount less an estimate made for doubtful accounts based on a monthly review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions. The Company writes off trade receivables when deemed uncollectible. The Company records recoveries of trade receivables previously written off when payment is received. The Company considers a trade receivable to be past due if any portion of the receivable balance is outstanding for more than ninety days. The Company does not charge interest on past due receivables. The Company has no allowance for doubtful accounts as of October 1, 2022 or January 1, 2022 .
Inventories	Inventories Inventories, consisting primarily of appliances, are stated at the lower of cost, determined on a specific identification basis, or net realizable value. The Company provides estimated provisions for the obsolescence of appliance inventories, including adjustment to market, based on various factors, including the age of such inventory and management’s assessment of the need for such provisions. We look at historical inventory aging reports and margin analyses in determining our provision estimate. A revised cost basis is used once a provision for obsolescence is recorded. The Company has no reserve for excess or obsolete inventory as of October 1, 2022 or January 1, 2022 .
Property and Equipment	Property and Equipment Property and Equipment are stated at cost, less accumulated depreciation. Expenditures for repairs and maintenance are charged to expense as incurred and additions and improvements that significantly extend the lives of assets are capitalized. Upon sale or other retirement of depreciable property, the cost and accumulated depreciation are removed from the related accounts and any gain or loss is reflected in operations. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful life of building and improvements is 3 to 30 years, transportation equipment is 3 to 15 years, machinery and equipment is 5 to 10 years, furnishings and fixtures is 3 to 5 years and office and computer equipment is 3 to 5 years. The Company periodically reviews property and equipment when events or changes in circumstances indicate that their carrying amounts may not be recoverable or their depreciation or amortization periods should be accelerated. We assess recoverability based on several factors, including our intention with respect to maintaining our facilities and projected discounted cash flows from operations. An impairment loss would be recognized for the amount by which the carrying amount of the assets exceeds their fair value, as approximated by the present value of their projected discounted cash flows.
Intangible Assets	Intangible Assets The Company accounts for intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other . Under ASC 350, intangible assets subject to amortization, shall be reviewed for impairment in accordance with the Impairment or Disposal of Long-Lived Assets in ASC 360, Property, Plant, and Equipment . Under ASC 360, long-lived assets are tested for recoverability whenever events or changes in circumstances (‘triggering event’) indicate that the carrying amount may not be recoverable. In making this determination, triggering events that were considered included: • A significant decrease in the market price of a long-lived asset (asset group); • A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; • A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; • An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); • A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and, • A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The term more likely than not refers to a level of likelihood that is more than 50 percent. If a triggering event has occurred, for purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. If after identifying a triggering event it is determined that the asset group’s carrying value may not be recoverable, a recoverability test is performed by forecasting the expected cash flows to be derived from the asset group for the remaining useful life of the asset group’s primary asset compared to its carrying value. The recoverability test relies upon the undiscounted cash flows (excluding interest and taxes) which are derived from the Company’s specific use of those assets (not how a market participant would use those assets); and are based upon the existing service potential of the current assets (excluding any improvements that would materially enhance the assets). If the expected undiscounted cash flows exceed the carrying value, the assets are considered recoverable. The Company’s intangible assets consist of customer relationship intangibles, trade names, licenses for the use of internet domain names, Universal Resource Locators, or URL’s, software, patent USPTO reference No. 10,182,402, and historical know-how, designs and related manufacturing procedures. Upon acquisition, critical estimates are made in valuing acquired intangible assets, which include but are not limited to: future expected cash flows from customer contracts, customer lists, and estimating cash flows from projects when completed; tradename and market position, as well as assumptions about the period of time that customer relationships will continue; and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from the assumptions used in determining the fair values. All intangible assets are capitalized at their original cost and amortized over their estimated useful lives as follows: domain name and marketing – 3 to 20 years; software – 3 to 5 years, technology intangibles – 7 years, customer relationships – 7 to 15 years. Based on a qualitative evaluation, for the year ended January 1, 2022 , the Company recorded an impairment charge for the full unamortized balance of its GeoTraq intangible, in the amount of $ 9.8 million. The Company has recorded no impairment charges during the 13 weeks and 39 weeks ended October 1, 2022 .
Revenue Recognition	Revenue Recognition Biotechnology Revenue The Company is currently generating no revenue from its Biotechnology segment. Recycling Revenue The Company provides replacement appliances and provides appliance pickup and recycling services for consumers (“end users”) of public utilities, our customers. As part of the Company’s de-manufacturing and recycling process, it receives revenue from scrap dealers for refrigerant, steel, plastic, glass, copper and other residual items. The Company accounts for revenue in accordance with Accounting Standards Codification 606 Revenue from Contracts with Customers . Under the revenue standard, the Company determines revenue recognition through the following steps: a. Identification of the contract, or contracts, with a customer, b. Identification of the performance obligations in the contract, c. Determination of the transaction price, d. Allocation of the transaction price to the performance obligations in the contract, and e. Recognition of revenue when, or as, the performance obligation(s) is satisfied. As part of our assessment of each contract, the Company evaluates certain factors including the customer’s ability to pay, or credit risk. For each contract, the Company considers the promise to transfer products or services, each of which is distinct, to be the identified performance obligations. In determining the transaction price, the price stated on the contract is typically fixed and represents the net consideration to which the Company expects to be entitled per order, and therefore there is no variable consideration. As the Company’s standard payment terms are less than 90 days, the Company has elected, as a practical expedient, to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product or service based on its relative standalone selling price. The product or service price, as specified on the contract, is considered the standalone selling price as it is an observable source that depicts the price as if sold to a similar customer in similar circumstances. Replacement Product Revenue The Company generates revenue by providing replacement appliances. Revenue is recognized at the point in time when control of the replacement product is transferred to the end user and when performance obligations are satisfied, which typically occurs upon delivery from the Company’s center facility and installation at the end user’s home. Recycling Services Revenue The Company generates revenue by providing pickup and recycling services. Revenue is recognized at the point in time when a to-be recycled appliance has been picked up and transfer of ownership has occurred, thereby satisfying the performance obligation. Byproduct Revenue The Company generates other recycling byproduct revenue (the sale of copper, steel, plastic, and other recoverable non-refrigerant byproducts) as part of a de-manufacturing process. The Company recognizes byproduct revenue upon delivery and transfer of control of the byproduct to a third-party recycling customer having mutually agreed upon a price per pound, and that collection is reasonably assured. Transfer of control occurs at the time the customer assumes possession of the byproduct material. Revenue recognized is a function of byproduct weight, type and, in some cases, volume of the byproduct delivered multiplied by the market rate as quoted. Contract Liability Receivables are recognized in the period the Company ships the product or provides the service. Payment terms on invoiced amounts are based on contractual terms with each customer. When the Company receives consideration, or such consideration is unconditionally due, prior to transferring goods or services to the customer under the terms of a sales contract, they are recorded as deferred revenue, which represents a contract liability. The Company recognizes a contract liability as net sales once control of goods and/or services have been transferred to the customer and all revenue recognition criteria have been met, and any constraints have been resolved. The Company defers product costs until recognition of the related revenue occurs. Assets Recognized from Costs to Obtain a Contract with a Customer The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefit of those costs to be longer than one year. The Company has concluded that no material costs have been incurred to obtain and fulfill our FASB Accounting Standards Codification, or ASC 606 contracts, meet the capitalization criteria, and as such, there are no material costs deferred and recognized as assets on the consolidated balance sheet at October 1, 2022 or January 1, 2022. Other: a. Taxes collected from customers and remitted to government authorities and that are related to sales of the Company’s products are excluded from revenues. b. Sales commissions are expensed when incurred because the amortization period would have been one year or less. These costs are recorded in Selling, General and Administrative expense. c. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with original expected lengths of one year or less or (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for the services performed. The majority of the Company’s revenue recognized is derived from contracts with customers. Technology Revenue The Company is currently generating no revenue from its Technology segment.
Shipping and Handling	Shipping and Handling The Company classifies shipping and handling charged to customers as revenues and classifies costs relating to shipping and handling as cost of revenues.
Advertising Expense	Advertising Expense Advertising expense is charged to operations as incurred. The Company had $ 0 and $ 6,000 in advertising expenses for the 13 weeks and 39 weeks ended October 1, 2022 and October 2, 2021 , respectively.
Fair Value Measurements	Fair Value Measurements ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows: Level 1 – inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 – to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these 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. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Condensed Consolidated Statements of Operations and Other Comprehensive Income (loss). Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.
Lease Accounting	Lease Accounting The Company accounts for leases in accordance with ASC 842 – Leases. This accounting standard requires all lessees to record the impact of leasing contracts on the balance sheet as a right to use asset and corresponding liability. This is measured by taking the present value of the remaining lease payments over the lease term and recording a right to use asset (“ROU”) and corresponding lease obligation for lease payments. Rent expense is realized on a straight-line basis and the lease obligation is amortized based on the effective interest method. The amounts recognized reflect the present value of remaining lease payments for all leases that have a lease term greater than 12 months. The discount rate used is an estimate of the Company’s incremental borrowing rate based on information available at lease commencement. In considering the lease asset value, the Company considers fixed or variable payment terms, prepayments and options to extend, terminate or purchase. Renewal, termination or purchase options affect the lease term used for determining lease asset value only if the option is reasonably certain to be exercised. The Company uses an estimate of its incremental borrowing rate based on information available at lease commencement in determining present value of lease payments. The Company leases warehouse facilities and office space. These assets and properties are generally leased under noncancelable agreements that expire at various dates through 2025 with various renewal options for additional periods. The agreements, which have and continue to be classified as operating leases, generally provide for base rent and require us to pay all insurance, taxes and other maintenance costs. The Company’s operating leases are exclusively for building space in the different cities we have operations. The lease terms typically last from 2 - 3 years with some being longer or shorter depending on needs of the business and the lease partners. The Company has also engages in month-to-month leases for parking spaces that the Company has elected to expense as incurred. Our lease agreements do not include variable lease payments. The Company’s lessors offer options to extend lease terms as leases expire, and management evaluates current rental markets and other strategic factors in making the decision whether to renew. When leases are within six months of renewal, management will estimate probabilities of renewing for an additional term based on market and strategic factors, and if the probability is more likely than not that the lease will be renewed, the financials will assume the lease is renewed under the lease renewal option. The Company's operating leases contain no residual value guarantees or contain restrictive covenants. Lease amounts accounted for under ASC 842 were determined based on analysis of the lease contracts using lease payments and timing as documented in the contract. Non-lease contracts were also evaluated to determine if the contract terms provided an asset that was controlled by the Company, and provided it with substantially all relevant economic benefits. The Company is not a party to any contracts containing embedded leases. All lease contracts were reviewed, and distinctions made between lease and non-lease payments. Only payments related to the lease of the asset were included in lease payment calculations. Management uses an estimation of its incremental borrowing rate at lease commencement over similar terms as the lease contracts in determining the present value of its lease obligations.
Stock-Based Compensation	Stock-Based Compensation The Company from time to time grants stock awards, restricted stock awards, and options to employees (including executives), non-employees, and members of the Board of Directors. Such awards are valued based on the grant date fair-value of the instruments, net of estimated forfeitures. The value of each award is recognized over the vesting period.
Foreign Currency	Foreign Currency The financial statements of the Company’s non-U.S. subsidiary are translated into U.S. dollars in accordance with ASC 830, Foreign Currency Matters. Under ASC 830, if the assets and liabilities of the Company are recorded in certain non-U.S. functional currencies other than the U.S. dollar, they are translated at rates of exchange at year end. Revenue and expense items are translated at the average monthly exchange rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income.
Earnings Per Share	Earnings Per Share Earnings per share is calculated in accordance with ASC 260, “ Earnings Per Share ”. Under ASC 260 basic earnings per share is computed using the weighted average number of common shares outstanding during the period except that it does not include unvested restricted stock subject to cancellation. Diluted earnings per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of warrants, options, restricted shares and convertible preferred stock. The dilutive effect of outstanding restricted shares, options and warrants is reflected in diluted earnings per share by application of the treasury stock method. Convertible preferred stock is reflected on an if-converted basis.
Segment Reporting	Segment Reporting ASC Topic 280, “ Segment Reporting ,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company has determined it has three reportable segments.
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains cash balances at several banks in several states including, California, Minnesota, and Nevada. Accounts are insured by the Federal Deposit Insurance Corporation up to $ 250,000 per institution as of October 1, 2022 . At times, balances may exceed federally insured limits.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	9 Months Ended
	Oct. 01, 2022
Receivables [Abstract]
Schedule of Trade and Other Receivables	The Company’s trade and other receivables as of October 1, 2022 and January 1, 2022, respectively, were as follows (in $000’s): October 1, January 1, Trade receivables, net $ 6,315 $ 6,105 Factored accounts receivable — ( 2,194 ) Prestige Capital reserve receivable — 172 Other receivables 519 137 Trade and other receivables, net $ 6,834 $ 4,220 Trade accounts receivable $ 4,313 $ 4,449 Un – billed trade receivables 2,002 1,656 Total trade receivables, net $ 6,315 $ 6,105

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Oct. 01, 2022
Inventory Disclosure [Abstract]
Schedule of Inventory	Total inventory consists of the following as of October 1, 2022 and January 1, 2022 (in $000’s): October 1, January 1, Appliances held for resale $ 415 $ 1,104 Inventory – raw material – chips — 105 Total inventory $ 415 $ 1,209

Prepaids and Other Current As_2

Prepaids and Other Current Assets (Tables)	9 Months Ended
	Oct. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaids and Other Current Assets	Prepaids and other current assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Prepaid insurance $ 567 $ 493 Prepaid rent — 180 Prepaid other 681 750 Total prepaid expenses and other current assets $ 1,248 $ 1,423

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Oct. 01, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): Useful Life October 1, January 1, Buildings and improvements 3 - 30 $ 85 $ 80 Equipment 3 - 15 3,664 3,638 Projects under construction 1,556 851 Property and equipment 5,305 4,569 Less accumulated depreciation and amortization ( 2,649 ) ( 2,456 ) Total property and equipment, net $ 2,656 $ 2,113

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Oct. 01, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Patent and domains $ 23 $ 23 Computer software 4,773 4,559 Intangible assets 4,796 4,582 Less accumulated amortization ( 4,468 ) ( 4,314 ) Total intangible assets $ 328 $ 268

Marketable Securities (Tables)

Marketable Securities (Tables)	9 Months Ended
	Oct. 01, 2022
Marketable Securities [Abstract]
Schedule of marketable securities	Marketable securities as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s, except shares): Shares Amount Beginning balance, January 1, 2022 — $ — Securities received 30,000,000 946 Mark-to-market — ( 646 ) Ending balance, October 1, 2022 30,000,000 $ 300

Deposits and Other Assets (Tabl

Deposits and Other Assets (Tables)	9 Months Ended
	Oct. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Deposits and Other Assets	Deposits and other assets as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Deposits $ 1,547 $ 1,513 Other 30 43 Total deposits and other assets $ 1,577 $ 1,556

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 01, 2022
Leases [Abstract]
Schedule of Present Value of Future Lease Payments	Total present value of future lease payments as of October 1, 2022 (in $000’s): Twelve months ended, 2023 $ 594 2024 1,975 2025 1,681 2026 1,158 2027 981 Thereafter 445 Total 6,834 Less Interest ( 944 ) Present Value of Payments $ 5,890

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Oct. 01, 2022
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities as of October 1, 2022 and January 1, 2022 consist of the following (in $000’s): October 1, January 1, Compensation and benefits $ 948 $ 731 Contract liability 678 17 Accrued incentive and rebate checks 1,986 1,427 Accrued transportation costs* — 904 Accrued guarantees 130 767 Accrued purchase orders — 23 Accrued taxes 507 543 Accrued litigation settlement 680 680 Other 646 140 Total accrued expenses $ 5,575 $ 5,232
Schedule of Contract Liability Activity	The following table summarizes the contract liability activity for the 39 weeks ended October 1, 2022 (in $000’s): Beginning balance, January 1, 2022 $ 17 Accrued 1,906 Settled ( 1,245 ) Ending balance, October 1, 2022 $ 678

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Schedule of Long Term Debt and Other Financing Obligations	Long-term debt and other financing obligations as of October 1, 2022 and January 1, 2022, consist of the following (in $000’s): October 1, January 1, AFCO Finance $ 406 $ 288 KLC Financial 1,826 1,654 Gulf Coast Bank and Trust Company 3,372 — Total debt 5,604 1,942 Less unamortized debt issuance costs ( 116 ) ( 74 ) Net amount 5,488 1,868 Less current portion ( 4,063 ) ( 550 ) Total long-term debt $ 1,425 $ 1,318

Short Term Debt (Tables)

Short Term Debt (Tables)	9 Months Ended
	Oct. 01, 2022
Debt Disclosure [Abstract]
Schedule of Long Term Debt and Other Financing Obligations	Long-term debt and other financing obligations as of October 1, 2022 and January 1, 2022, consist of the following (in $000’s): October 1, January 1, AFCO Finance $ 406 $ 288 KLC Financial 1,826 1,654 Gulf Coast Bank and Trust Company 3,372 — Total debt 5,604 1,942 Less unamortized debt issuance costs ( 116 ) ( 74 ) Net amount 5,488 1,868 Less current portion ( 4,063 ) ( 550 ) Total long-term debt $ 1,425 $ 1,318

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Oct. 01, 2022
Stockholders' Equity Note [Abstract]
Schedule of All Outstanding Options Activity	Additional information relating to all outstanding options is as follows: Weighted Aggregate Weighted Options Exercise Intrinsic Contractual Outstanding at January 2, 2021 113,900 $ 11.97 $ 78 7.0 Granted 38,000 8.16 Cancelled/expired ( 28,400 ) 9.71 Exercised ( 6,000 ) 4.32 Outstanding at January 1, 2022 117,500 $ 7.16 $ 21 7.0 Granted — — Cancelled/expired/forfeited — — Balance at October 1, 2022 117,500 $ 7.16 $ — 6.3 Exercisable at October 1, 2022 117,500 $ 7.16 $ — 6.3

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Oct. 01, 2022
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Earnings per Share	The following table presents the computation of basic and diluted net loss per share (in $000’s, except share and per–share data): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Net income $ ( 2,074 ) $ ( 968 ) $ 9,824 $ ( 5,445 ) Basic Basic income (loss) per share $ ( 0.66 ) $ ( 0.34 ) $ 3.12 $ ( 2.09 ) Weighted average common shares outstanding 3,150,230 2,827,410 3,150,230 2,601,827 Diluted Diluted income (loss) per share $ ( 0.66 ) $ ( 0.34 ) $ 2.81 $ ( 2.09 ) Weighted average common shares outstanding 3,150,230 2,827,410 3,496,003 2,601,827

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Oct. 01, 2022
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present our segment information for the 13 weeks and 39 weeks ended October 1, 2022 and October 2, 2021 (in $000's): Thirteen Weeks Ended Thirty-Nine Weeks Ended October 1, 2022 October 2, 2021 October 1, 2022 October 2, 2021 Revenues Biotechnology $ — $ — $ — $ — Recycling 8,587 12,113 28,449 29,391 Technology — — — — Total Revenues $ 8,587 $ 12,113 $ 28,449 $ 29,391 Gross profit Biotechnology $ — $ — $ — $ — Recycling 1,034 3,081 4,536 6,245 Technology — — — — Total Gross profit $ 1,034 $ 3,081 $ 4,536 $ 6,245 Operating Income (loss) Biotechnology $ 21 $ ( 182 ) $ ( 331 ) $ ( 1,232 ) Recycling ( 1,845 ) 274 ( 3,838 ) ( 1,753 ) Technology — ( 936 ) 12,085 ( 2,820 ) Total Operating income (loss) $ ( 1,824 ) $ ( 844 ) $ 7,916 $ ( 5,805 ) Depreciation and amortization Biotechnology $ — $ — $ — $ — Recycling 77 109 345 327 Technology — 937 2 2,809 Total Depreciation and amortization $ 77 $ 1,046 $ 347 $ 3,136 Interest (income) expense, net Biotechnology $ — $ — $ — $ — Recycling ( 36 ) 125 254 323 Technology — — — — Total Interest expense, net $ ( 36 ) $ 125 $ 254 $ 323 Net income (loss) before benefit from income taxes Biotechnology $ 21 $ ( 182 ) $ ( 331 ) $ ( 1,232 ) Recycling ( 2,079 ) 208 ( 2,053 ) ( 1,145 ) Technology — ( 961 ) 12,231 ( 2,832 ) Total Net income (loss) before benefit from income taxes $ ( 2,058 ) $ ( 935 ) $ 9,847 $ ( 5,209 ) As of As of Assets Biotechnology $ — $ — Recycling 31,304 15,165 Technology — — Total Assets $ 31,304 $ 15,165 Intangible assets Biotechnology $ — $ — Recycling 328 268 Technology — — Total Intangible assets $ 328 $ 268

Sale of GeoTraq (Tables)

Sale of GeoTraq (Tables)	9 Months Ended
	Oct. 01, 2022
Sale of GeoTraq [Abstract]
Schedule of illustrates calculation gain on sale of GeoTraq	The following table illustrates the calculation of the gain on sale of GeoTraq, as shown on the income statement (in $000's): Purchase price $ 13,500 Discount on note receivable ( 1,350 ) Premium on shares received 46 Derecognition of GeoTraq inventory ( 105 ) Gain on sale $ 12,091

Background - Additional Informa

Background - Additional Information (Details)		3 Months Ended		9 Months Ended
	Nov. 14, 2021 USD ($)	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) Segment	Oct. 02, 2021 USD ($)	Apr. 02, 2022 USD ($)	Jan. 01, 2022 USD ($)
Number of operating segments | Segment				3
Net income		$ (2,074,000)	$ (968,000)	$ 9,824,000	$ (5,445,000)
Current assets		9,365,000		9,365,000			$ 7,557,000
Current liabilities		23,844,000		23,844,000			$ 19,373,000
Working capital				14,500,000
Maximum [Member]
Net income		2,100,000	$ 968,000	9,800,000	$ 5,400,000
Current liabilities		23,800,000		23,800,000
Purchase Agreement
Aggregate payable amount						$ 100,000
Loan installments						$ 50,000
Gulf Coast Bank and Trust Company
Lending the amount of the lesser on borrowing base		$ 7,000,000		$ 7,000,000
ARCA and Connexx Sale | Maximum [Member]
Sale of Subsidiaries	$ 25,000,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 01, 2022 USD ($)	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) Segment	Oct. 02, 2021 USD ($)	Jan. 01, 2022 USD ($)
Allowance for doubtful accounts	$ 0		$ 0		$ 0
Reserve for obsolete inventory	0		0		0
Impairment of intangible asset	0		0
Impairment charges					9,800,000
Deferred costs	0		0		$ 0
Advertising expense	$ 0	$ 0	$ 6,000	$ 6,000
Operating lease, lease expire year			2025
Operating lease, lease renewal term	6 months		6 months
Number of reportable segments | Segment			3
Technology Intangibles
Estimated useful life of intangible assets			7 years
Minimum
Operating lease, lease term	2 years		2 years
Minimum | Domain Name and Marketing
Estimated useful life of intangible assets			3 years
Minimum | Software
Estimated useful life of intangible assets			3 years
Minimum | Customer Relationships
Estimated useful life of intangible assets			7 years
Minimum | Building and Improvements
Estimated useful life of property and equipment			3 years
Minimum | Transportation Equipment
Estimated useful life of property and equipment			3 years
Minimum | Machinery and Equipment
Estimated useful life of property and equipment			5 years
Minimum | Furnishings and Fixtures
Estimated useful life of property and equipment			3 years
Minimum | Office and Computer Equipment
Estimated useful life of property and equipment			3 years
Maximum
Operating lease, lease term	3 years		3 years
Federal Deposit Insurance Corporation insured per institution			$ 250,000
Maximum | Domain Name and Marketing
Estimated useful life of intangible assets			20 years
Maximum | Software
Estimated useful life of intangible assets			5 years
Maximum | Customer Relationships
Estimated useful life of intangible assets			15 years
Maximum | Building and Improvements
Estimated useful life of property and equipment			30 years
Maximum | Transportation Equipment
Estimated useful life of property and equipment			15 years
Maximum | Machinery and Equipment
Estimated useful life of property and equipment			10 years
Maximum | Furnishings and Fixtures
Estimated useful life of property and equipment			5 years
Maximum | Office and Computer Equipment
Estimated useful life of property and equipment			5 years

Trade and Other Receivables - S

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Receivables [Abstract]
Total trade receivables, net	$ 6,315	$ 6,105
Factored accounts receivable	0	(2,194)
Prestige Capital reserve receivable	0	172
Other receivables	519	137
Trade and other receivables, net	6,834	4,220
Trade accounts receivable	4,313	4,449
Un-billed trade receivables	2,002	1,656
Total trade receivables, net	$ 6,315	$ 6,105

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Inventory Disclosure [Abstract]
Appliances held for resale	$ 415	$ 1,104
Inventory - raw material - chips	0	105
Total inventory	$ 415	$ 1,209

Inventory - Additional Informat

Inventory - Additional Information (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022
Inventory Disclosure [Abstract]
Reserve for obsolete inventory	$ 0	$ 0

Prepaids and Other Current As_3

Prepaids and Other Current Assets - Schedule of Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 567	$ 493
Prepaid rent	0	180
Prepaid other	681	750
Total prepaid expenses and other current assets	$ 1,248	$ 1,423

Note Receivable - Additional In

Note Receivable - Additional Information (Details) - USD ($)		3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 28, 2019	Oct. 01, 2022	Oct. 01, 2022	Jan. 01, 2022	Dec. 30, 2017	May 24, 2022	Apr. 02, 2022	Jan. 10, 2022	Apr. 25, 2018
Impairment charges				$ 9,800,000
GeoTraq Inc.
Note receivable face amount						$ 12,600,000
Note receivable interest rate						8%
Interest income		$ 68,000	$ 89,000
Discount Recorded As Offset To The Principal Amount							$ 1,300,000
Accrued Liabilities		11,300	11,300
Notes Receivable from Related Parties			11,300,000
ApplianceSmart Holdings LLC
Purchase price					$ 6,500,000
Note receivable face amount									$ 3,900,000
Impairment charges	$ 3,000,000
Note receivable balance outstanding		$ 0	$ 0	$ 3,000,000
Payment of Debt for Settlement								$ 25,000

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2022	Jan. 01, 2022
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 5,305	$ 4,569
Less accumulated depreciation and amortization	(2,649)	(2,456)
Total property and equipment, net	2,656	2,113
Building and Improvements
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 85	80
Building and Improvements | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	3 years
Building and Improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	30 years
Equipment
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 3,664	3,638
Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	3 years
Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	15 years
Projects Under Construction
Property Plant And Equipment [Line Items]
Property plant and equipment, gross	$ 1,556	$ 851

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($)		3 Months Ended		9 Months Ended
	Mar. 25, 2021	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021	Jan. 01, 2022
Property Plant And Equipment [Line Items]
Depreciation expense		$ 35,000	$ 53,000	$ 193,000	$ 128,000
Equipment Finance Agreement | KLC Financial, Inc. | ARCA Recycling, Inc.
Property Plant And Equipment [Line Items]
Credit Facility, payments and terms description				ARCA Recycling will make monthly payments of $31,000, inclusive of principal and interest, over a period of five years
Credit facility monthly payments	$ 31,000
Credit facility interest rate	7.59%
Credit facility outstanding amount		$ 1,800,000		$ 1,800,000		$ 1,700,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 4,796	$ 4,582
Less accumulated amortization	(4,468)	(4,314)
Total intangible assets	328	268
Patents and Domains
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	23	23
Computer Software
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 4,773	$ 4,559

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Finite Lived Intangible Assets [Line Items]
Intangible amortization expense	$ 42,000	$ 998,000	$ 154,000	$ 3,000

Marketable Securities - Schedul

Marketable Securities - Schedule of Marketable Securities (Details) $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($) shares
Marketable Securities [Abstract]
Beginning balance, January 1, 2022, Shares | shares	0
Beginning balance, January 1, 2022	$ 0
Securities received, Shares | shares	30,000,000
Securities received	$ 946
Mark-to-market	$ (646)
Ending balance, October 1, 2022, Shares | shares	30,000,000
Ending balance, October 1, 2022	$ 300

Marketable Securities - Additio

Marketable Securities - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Marketable Securities [Abstract]
Unrealized loss on marketable securites	$ (270,000)	$ 0	$ (646,000)	$ 0

Deposits and Other Assets - Sch

Deposits and Other Assets - Schedule of Deposits and Other Assets (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits	$ 1,547	$ 1,513
Other	30	43
Total deposits and other assets	$ 1,577	$ 1,556

Deposits and other assets - Add

Deposits and other assets - Additional Information (Details) $ in Millions	Oct. 01, 2022 USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Refundable deposit in lieu of bond	$ 1.3

Leases - Schedule of Present Va

Leases - Schedule of Present Value of Lease Payments (Details) $ in Thousands	Oct. 01, 2022 USD ($)
Leases [Abstract]
2023	$ 594
2024	1,975
2025	1,681
2026	1,158
2027	981
Thereafter	445
Total	6,834
Less Interest	(944)
Present Value of Payments	$ 5,890

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Leases [Abstract]
Payment for operating leases	$ 1.3	$ 1.1
Right-of-use assets in exchange for lease liabilities	$ 1.9
Weighted average lease term for operating leases	3 years 9 months
Weighted average discount term	8.09%

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands		Oct. 01, 2022	Jan. 01, 2022
Payables and Accruals [Abstract]
Compensation and benefits		$ 948	$ 731
Contract liability		678	17
Accrued incentive and rebate checks		1,986	1,427
Accrued transportation costs	[1]	0	904
Accrued guarantees		130	767
Accrued purchase orders		0	23
Accrued taxes		507	543
Accrued litigation settlement		680	680
Other		646	140
Total accrued expenses		$ 5,575	$ 5,232
[1] Accrued transportation costs are related to delayed billing from certain vendors.

Accrued Liabilities - Schedul_2

Accrued Liabilities - Schedule of Contract Liability Activity (Details) $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($)
Payables and Accruals [Abstract]
Beginning balance, January 2, 2021	$ 17
Accrued	1,906
Settled	(1,245)
Ending balance, October 1, 2022	$ 678

Accrued Liabilities (Additional

Accrued Liabilities (Additional Information) (Details) - USD ($)	Oct. 01, 2022	Oct. 02, 2021
Payables and Accruals [Abstract]
Contingent liabilities	$ 637,000	$ 0

Accrued Liability - Californi_2

Accrued Liability - California Sales Tax - Additional Information (Details) - USD ($)	Oct. 01, 2022	Jan. 01, 2022	Apr. 13, 2017
Payables and Accruals [Abstract]
Sales and excise tax payable, current	$ 6,202,000	$ 6,022,000	$ 4,100,000
Interest payable, current			$ 500,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Income Tax Disclosure [Abstract]
Effective tax rate			0.23%	4.50%
Provision for income taxes	$ 16,000	$ 33,000	$ 23,000	$ 236,000
pre-provision loss			$ 9,800,000	$ 5,200,000

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long Term Debt and Other Financing Obligations (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Short-Term Debt [Line Items]
Total long-term debt	$ 5,488	$ 1,868
Total Debt	5,604	1,942
Less: unamortized debt issuance costs	(116)	(74)
Current portion of Long Term Debt	4,063	550
Total Long Term Debt	1,425	1,318
AFCO Finance
Short-Term Debt [Line Items]
Total long-term debt	406	288
KLC Financial
Short-Term Debt [Line Items]
Total long-term debt	1,826	1,654
Gulf Coast Bank and Trust Company
Short-Term Debt [Line Items]
Total long-term debt	$ 3,372	$ 0

Long Term Debt - Additional Inf

Long Term Debt - Additional Information (Details) - USD ($)				9 Months Ended	12 Months Ended
	Sep. 26, 2022	Jul. 01, 2021	Mar. 25, 2021	Oct. 01, 2022	Jan. 01, 2022	Jul. 31, 2022
Debt Instrument [Line Items]
Outstanding principal				$ 5,488,000	$ 1,868,000
Un-billed trade receivables				2,002,000	1,656,000
Inventories				415,000	1,209,000
Reserve for obsolete inventory				$ 0	0
ARCA Recycling, Inc. | Gulf Coast Bank and Trust Company
Debt Instrument [Line Items]
Percentage of Eligible Receivables	85%
Prestige Capital | Gulf Coast Bank and Trust Company
Debt Instrument [Line Items]
Debt maturity date				Sep. 25, 2024
Credit facility outstanding amount				$ 3,400,000	0
Un-billed trade receivables	$ 750,000
Percentage of eligible unbilled receivables	50%
Percentage of Whirlpool percentage	50%
Percentage of Eligible Capital Expenditures	80%
Inventories	$ 1,000,000
Capital Expenditures	2,000,000
Reserve for obsolete inventory	400,000
Equipment Finance Agreement [Member] | ARCA Recycling, Inc.
Debt Instrument [Line Items]
Loan amount			$ 1,800,000
Equipment Finance Agreement [Member] | ARCA Recycling, Inc. | KLC Financial, Inc.
Debt Instrument [Line Items]
Credit facility interest rate			7.59%
Credit Facility, payments and terms description				ARCA Recycling will make monthly payments of $31,000, inclusive of principal and interest, over a period of five years
Credit facility monthly payments			$ 31,000
Credit facility outstanding amount				$ 1,800,000	$ 1,700,000
Equipment Finance Agreement [Member] | Prestige Capital | Gulf Coast Bank and Trust Company
Debt Instrument [Line Items]
Principal limit of the refinanced facility	$ 7,000,000
Minimum | Gulf Coast Bank and Trust Company
Debt Instrument [Line Items]
Variable Interest rate				3.25%
Maximum | Gulf Coast Bank and Trust Company
Debt Instrument [Line Items]
Variable Interest rate				8.75%
AFCO Financing Agreement | AFCO Credit Corporation
Debt Instrument [Line Items]
Debt face amount						$ 579,000
Initial down payment		$ 129,000
Frequency of periodic payment				59,000	monthly
Monthly principal payments				$ 69,000
Outstanding principal				$ 406,000	$ 288,000
Debt instrument, redemption period, Start date				Aug. 01, 2022
Debt instrument, redemption period, end date				Apr. 01, 2023
AFCO Financing Agreement | AFCO Credit Corporation | Minimum
Debt Instrument [Line Items]
Debt interest rate						6%
AFCO Financing Agreement | AFCO Credit Corporation | Maximum
Debt Instrument [Line Items]
Debt interest rate						7%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)						9 Months Ended
	Jun. 01, 2021 USD ($)	Apr. 09, 2021	Feb. 01, 2021 USD ($)	Feb. 28, 2018 USD ($)	Jan. 25, 2017 USD ($)	Oct. 01, 2022 USD ($) Quarterly	Oct. 02, 2021 USD ($)
Offsetting Assets [Line Items]
Amount owed by company						$ 637,000	$ 0
GeoTraq Inc.
Offsetting Assets [Line Items]
Damages sought value						1,950,000
Payments for Legal Settlements	$ 170,000					$ 250,000
Number of installments | Quarterly						10
Accrued Liabilities						$ 11,300
Percent of prepayment tender restrictions		50%
Appliance Smart, Inc.
Offsetting Assets [Line Items]
Future lease payments						637,000
Accrued Liabilities						130,000
Amount owed by company						767,000
SA
Offsetting Assets [Line Items]
Damages sought value					$ 460,000
Damages assessed plus interest and attorney fees			$ 715,000	$ 614,000
Attorney fees			$ 475,000
AMTIM Capital Inc
Offsetting Assets [Line Items]
Claims a discrepancy in the calculation of fees						2,000,000
Mr. sullivan [Member] | GeoTraq Inc.
Offsetting Assets [Line Items]
Accrued Liabilities						$ 680,000

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details)			3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 02, 2021 USD ($)	Jan. 29, 2021 USD ($) $ / shares shares	Oct. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) $ / shares shares	Oct. 02, 2021 USD ($) shares	Jan. 01, 2022 $ / shares shares	Jan. 02, 2021 shares
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)			200,000,000		200,000,000		200,000,000
Common stock, issued shares (in shares)			3,150,230		3,150,230		2,827,410
Common stock, outstanding shares (in shares)			3,150,230		3,150,230		2,827,410
Common stock par value | $ / shares			$ 0.001		$ 0.001		$ 0.001
Gross proceeds reimbursement for accountable legal expenses | $		$ 420,000
Options outstanding			117,500		117,500		117,500	113,900
Options granted			0		0		38,000
Number of shares converted			205,299		205,299
Number of shares converted to Common Stock			322,820		322,820
Preferred Stock outstanding			222,588		222,588		238,729
Stock Options
Shareholders Equity [Line Items]
Share-based compensation expense | $			$ 0	$ 94,000,000	$ 4,000,000	$ 274,000,000
2016 Plan
Shareholders Equity [Line Items]
Options expiration date					Oct. 28, 2026
Options authorized for issuance			800,000		800,000
Options outstanding			90,000		90,000		90,000
2011 Plan
Shareholders Equity [Line Items]
Options outstanding			27,500		27,500		27,500
Additional awards to be granted after adoption of 2016 plan					0
Series A1 Convertible Preferred Stock [Member]
Shareholders Equity [Line Items]
Conversion of Stock, Shares Issued					16,141
Common Stock
Shareholders Equity [Line Items]
Preferred Stock, Convertible, Conversion Ratio			0.05		0.05
Common Stock | Equity Offering
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)		571,428
Common stock par value | $ / shares		$ 0.001
Common stock purchase price per share | $ / shares		$ 10.50
Common stock gross proceeds before deducting placement agent fees and offering expenses | $	$ 6,000,000
Common Stock | Equity Offering | Placement Agency Agreement
Shareholders Equity [Line Items]
Percentage of cash fee gross proceeds		7%
Common Stock | Equity Offering | Maximum | Placement Agency Agreement
Shareholders Equity [Line Items]
Gross proceeds reimbursement for accountable legal expenses | $		$ 35,000
Series A Preferred
Shareholders Equity [Line Items]
Number of shares converted			4,105,979		4,105,979
Conversion of Stock, Shares Issued					16,141
Preferred Stock outstanding			222,588		222,588		238,729
Contractor
Shareholders Equity [Line Items]
Stock issued for services, shares					0	0
Articles of Incorporation
Shareholders Equity [Line Items]
Common stock, shares authorized (in shares)			200,000,000		200,000,000

Shareholders' Equity - Schedule

Shareholders' Equity - Schedule of All Outstanding Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Oct. 01, 2022	Jul. 01, 2022	Oct. 01, 2022	Jan. 01, 2022	Jan. 01, 2021	Jan. 02, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options Outstanding, Beginning Balance		117,500	117,500	113,900
Options Outstanding, Granted	0		0	38,000
Options Outstanding, Cancelled/expired/forfeited			0	(28,400)
Options Outstanding, Exercised				(6,000)
Options Outstanding, Ending Balance	117,500		117,500	117,500
Options outstanding, Exercisable	117,500		117,500
Weighted Average Exercise Price
Weighted Average Exercise Price, Beginning Balance		$ 7.16	$ 7.16	$ 11.97
Weighted Average Exercise Price, Granted		$ 0		8.16
Weighted Average Exercise Price, cancelled/expired/forfeited			0	9.71
Weighted Average Exercise Price, Exercised				4.32
Weighted Average Exercise Price, Ending Balance	$ 7.16		7.16	$ 7.16
Weighted Average Exercise Price, Exercisable	$ 7.16		$ 7.16
Aggregate Intrinsic Value, Options Outstanding				$ 21		$ 78
Weighted Average Remaining Contractual Life			6 years 3 months 18 days	7 years	7 years
Weighted Average Remaining Contractual Life, Exercisable			6 years 3 months 18 days

Loss Per Share - Schedule of Co

Loss Per Share - Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Earnings Per Share [Abstract]
Net income	$ (2,074)	$ (968)	$ 9,824	$ (5,445)
Basic
Basic income per share	$ (0.66)	$ (0.34)	$ 3.12	$ (2.09)
Weighted average common shares outstanding	3,150,230	2,827,410	3,150,230	2,601,827
Diluted
Diluted income per share	$ (0.66)	$ (0.34)	$ 2.81	$ (2.09)
Weighted average common shares outstanding	3,150,230	2,827,410	3,496,003	2,601,827

Loss Per Share - Additional Inf

Loss Per Share - Additional Information (Details) - shares	9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021
Potentially dilutive shares excluded from earnings per share calculation	117,500	66,000
Number of shares converted	205,299
Number of shares converted to Common Stock	322,820
Series A-1 Preferred Stock
Number of shares converted	4,105,979
Conversion of Stock, Shares Issued	16,141

Major Customers and Suppliers -

Major Customers and Suppliers - Additional Information (Details) - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Revenue | One Customer
Concentration Risk [Line Items]
Concentration risk percentage	14%	13%		13%
Revenue | Four Customers
Concentration Risk [Line Items]
Concentration risk percentage			33%
Accounts Receivable | Two Customers
Concentration Risk [Line Items]
Concentration risk percentage				32%
Accounts Receivable | Five Customers
Concentration Risk [Line Items]
Concentration risk percentage			38%
Accounts Receivable | Six Customers
Concentration Risk [Line Items]
Concentration risk percentage			78%

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Employer contributions to employee compensation plan	$ 9,000	$ 16,000	$ 25,000	$ 22,000
Maximum
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Defined contribution plan, employer matching contribution, percent			5%

Segment Information - Additiona

Segment Information - Additional Information (Details)	9 Months Ended
	Oct. 01, 2022 Segment
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2022	Oct. 02, 2021	Oct. 01, 2022	Oct. 02, 2021
Segment Reporting Information [Line Items]
Revenues	$ 8,587	$ 12,113	$ 28,449	$ 29,391
Gross profit	1,034	3,081	4,536	6,245
Operating loss	(1,824)	(844)	7,916	(5,805)
Depreciation and amortization	77	1,046	347	3,136
Total Interest expense, net	36	125	254	323
Income (loss) from operations before provision for income taxes	(2,058)	(935)	9,847	(5,209)
Recycling
Segment Reporting Information [Line Items]
Revenues	8,587	12,113	28,449	29,391
Gross profit	1,034	3,081	4,536	6,245
Operating loss	(1,845)	274	(3,838)	(1,753)
Depreciation and amortization	77	109	345	327
Total Interest expense, net	(36)	125	254	323
Income (loss) from operations before provision for income taxes	(2,079)	208	(2,053)	(1,145)
Biotechnology
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating loss	21	(182)	(331)	(1,232)
Depreciation and amortization	0	0	0	0
Total Interest expense, net	0	0	0	0
Income (loss) from operations before provision for income taxes	21	(182)	(331)	(1,232)
Technology
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Gross profit	0	0	0	0
Operating loss	0	(936)	12,085	(2,820)
Depreciation and amortization	0	937	2	2,809
Total Interest expense, net	0	0	0	0
Income (loss) from operations before provision for income taxes	$ 0	$ (961)	$ 12,231	$ (2,832)

Segment Information - Schedul_2

Segment Information - Schedule of Balance Sheet Information (Details) - USD ($) $ in Thousands	Oct. 01, 2022	Jan. 01, 2022
Segment Reporting Information [Line Items]
Assets	$ 31,304	$ 15,165
Intangible Assets	328	268
Recycling
Segment Reporting Information [Line Items]
Assets	31,304	15,165
Intangible Assets	328	268
Biotechnology
Segment Reporting Information [Line Items]
Assets	0	0
Intangible Assets	0	0
Technology
Segment Reporting Information [Line Items]
Assets	0	0
Intangible Assets	$ 0	$ 0

Related Parties - Additional In

Related Parties - Additional Information (Details)			3 Months Ended		9 Months Ended
	Jan. 10, 2022 USD ($)	Aug. 28, 2019 USD ($)	Oct. 01, 2022 USD ($) ft²	Oct. 02, 2021 USD ($)	Oct. 01, 2022 USD ($) ft²	Oct. 02, 2021 USD ($)	Jan. 01, 2022 USD ($)	Apr. 25, 2018 USD ($)	Dec. 30, 2017 USD ($)
Related Party Transaction [Line Items]
Amount paid as settlement					$ 893,000
Revolving Credit Facility
Related Party Transaction [Line Items]
Amount of revolving line of credit		$ 2,500,000
Appliance Smart, Inc.
Related Party Transaction [Line Items]
Note receivable balance outstanding			$ 0		0		$ 3,000,000	$ 3,900,000	$ 6,500,000
Amount paid as settlement	$ 25,000
ICG Note [Member]
Related Party Transaction [Line Items]
Note receivable face amount			1,000,000		1,000,000
Amount paid as settlement					$ 24,767
Credit facility initiation date					Apr. 30, 2022
Amount of revolving line of credit							$ 1,000,000
Credit facility maturity date					Mar. 31, 2026
Credit facility interest rate		8.75%			8.75%
Percentage of loan fee on each borrowings		2%
ICG Note [Member] | Record and Beneficial Owner [Member]
Related Party Transaction [Line Items]
Common stock, Shares Outstanding, Ownership Percentage		13.90%
Live Ventures Incorporated
Related Party Transaction [Line Items]
Shared expenses with another company			$ 74,000	$ 86,000	$ 221,000	$ 220,000
Rented office space | ft²			9,900		9,900
Operating Leases Rent Expense			$ 530,000	$ 62,000	$ 161,000	$ 168,000
Live Ventures Incorporated | Minimum
Related Party Transaction [Line Items]
Related party transaction, rate					5%

Sale of ARCA and Connexx - Addi

Sale of ARCA and Connexx - Additional Information (Details) - ARCA and Connexx Sale - USD ($)	Nov. 14, 2021	Feb. 19, 2021
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Break fee	$ 100,000,000
Installment	50,000,000
Maximum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Sale of subsidiaries	$ 25,000,000
Asset Purchase Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Potential break fee receivable upon agreement termination		$ 250,000

Sale of GeoTraq - Additional In

Sale of GeoTraq - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Oct. 01, 2022	May 24, 2022	Jan. 01, 2022
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Common stock, shares issued	3,150,230		2,827,410
Common stock par value	$ 0.001		$ 0.001
Common stock fair market value	$ 3		$ 2
SPYR Technologies Inc. [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Note receivable face amount	946,000
Offsetting discount promissory note amount	$ 1,350
Asset Purchase Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Common stock, shares issued	30,000,000
Common stock par value	$ 0.032
Common stock fair market value	$ 946,000
Promissory note receivable value	11,300
Asset Purchase Agreement | Maximum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Common stock fair market value	46,000
Asset Purchase Agreement | Minimum
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Promissory note receivable value	$ 1,400
Asset Purchase Agreement | SPYR Technologies Inc. [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Agreed prepayment amount		$ 13,500
Common stock, shares issued		30,000,000
Common stock par value		$ 0.03
Note receivable face amount		$ 12,600
Note receivable interest rate		8%
Note receivable maturity date	May 23, 2027
Inventory transferred part of the sale, derecognized	$ 105,000

Sale of GeoTraq - Schedule of i

Sale of GeoTraq - Schedule of illustrates calculation gain on sale of GeoTraq (Details) $ in Thousands	9 Months Ended
	Oct. 01, 2022 USD ($)
Sale of GeoTraq [Abstract]
Purchase price	$ 13,500
Discount on note receivable	(1,350)
Premium on shares received	46
Derecognition of GeoTraq inventory	(105)
Gain on sale	$ 12,091