Annual report pursuant to Section 13 and 15(d)

Restatement - Schedule of Balance Sheet Table (Details)

v3.23.1
Restatement - Schedule of Balance Sheet Table (Details) - USD ($)
$ in Thousands
Dec. 31, 2022
Oct. 01, 2022
Jul. 02, 2022
Apr. 02, 2022
Jan. 01, 2022
Jan. 02, 2021
Apr. 13, 2017
Assets              
Cash and cash equivalents $ 115       $ 705    
Trade and other receivables, net 7,922       4,220    
Inventories 366       1,209    
Prepaid expenses and other current assets 770       1,423    
Total current assets 9,173       7,557    
Property and equipment, net 2,705       2,113    
Right of use asset - operating leases 5,290       3,671    
Intangible assets-Soin, net 20,033       268    
Note receivable, net 8,974       0    
Marketable securities 315       0    
Deposits and other assets 266       1,556    
Total assets 46,756       15,165    
Liabilities:              
Accounts payable 6,699       5,071    
Accrued liabilities - other 4,283       5,232    
Accrued liability - California sales taxes 6,264       6,022   $ 4,100
Lease obligation short term - operating leases 1,632       1,304    
Short-term debt 4,553       288    
Current portion of notes payable 274       261    
Current portion of related party note payable 233       1,000    
Total current liabilities 23,938       19,373    
Lease obligation long term - operating leases 3,816       2,470    
Long-term portion of notes payable 1,339       1,318    
Long-term portion related party note payable 605       0    
Other noncurrent liabilities 46       680    
Total liabilities 29,939       23,841    
Commitments and contingencies          
Stockholders' equity (deficit):              
Common Stock, Value 2       2    
Additional paid in capital 45,748       45,743    
Accumulated deficit (42,822)       (53,804)    
Accumulated other comprehensive loss (621)       (617)    
Total stockholders' equity (deficit) 2,307 $ 1,145 $ 3,219 $ (7,510) (8,676) $ 2,366  
Total liabilities and stockholders' equity (deficit) $ 46,756       15,165    
Previously Reported              
Assets              
Cash and cash equivalents   868 1,181        
Trade and other receivables, net   6,834 4,273        
Income taxes receivable     12        
Inventories   415 494        
Prepaid expenses and other current assets   1,248 869        
Total current assets   9,365 6,829        
Property and equipment, net   2,656 2,676        
Right of use asset - operating leases   5,733 4,268        
Intangible assets-Soin, net   328 345        
Note receivable, net   11,345 11,277        
Marketable securities   300 570        
Deposits and other assets   1,577 1,554        
Total assets   31,304 27,519        
Liabilities:              
Accounts payable   6,065 5,839        
Accrued liabilities - other   5,575 4,963        
Accrued liability - California sales taxes   6,202 6,140        
Lease obligation short term - operating leases   1,711 1,405        
Short-term debt   3,657 0        
Current portion of notes payable   406 315        
Current portion of related party note payable   228 223        
Total current liabilities   23,844 18,885        
Lease obligation long term - operating leases   4,179 2,964        
Long-term portion of notes payable   1,425 1,509        
Long-term portion related party note payable   665 724        
Other noncurrent liabilities   46 219        
Total liabilities   30,159 24,301        
Commitments and contingencies          
Stockholders' equity (deficit):              
Preferred Stock, Value   0 0        
Common Stock, Value   3 2        
Additional paid in capital   45,747 45,747        
Accumulated deficit   (43,988) (41,914)        
Accumulated other comprehensive loss   (617) (617)        
Total stockholders' equity (deficit)   1,145 3,218        
Total liabilities and stockholders' equity (deficit)   31,304 27,519        
Effect of Restatement              
Assets              
Cash and cash equivalents   0 0        
Trade and other receivables, net   0 0        
Income taxes receivable     0        
Inventories   0 0        
Prepaid expenses and other current assets   0 0        
Total current assets   0 0        
Property and equipment, net   0 0        
Right of use asset - operating leases   0 0        
Intangible assets-Soin, net   0 0        
Note receivable, net   (1,719) (1,812)        
Marketable securities   0 0        
Deposits and other assets   0 0        
Total assets   (1,719) (1,812)        
Liabilities:              
Accounts payable   0 0        
Accrued liabilities - other   0 0        
Accrued liability - California sales taxes   0 0        
Lease obligation short term - operating leases   0 0        
Short-term debt   0 0        
Current portion of notes payable   0 0        
Current portion of related party note payable   0 0        
Total current liabilities   0 0        
Lease obligation long term - operating leases   0 0        
Long-term portion of notes payable   0 0        
Long-term portion related party note payable   0 0        
Other noncurrent liabilities   0 0        
Total liabilities   0 0        
Commitments and contingencies          
Stockholders' equity (deficit):              
Preferred Stock, Value   0 0        
Common Stock, Value   0 0        
Additional paid in capital   0 0        
Accumulated deficit   (1,719) (1,812)        
Accumulated other comprehensive loss   0 0        
Total stockholders' equity (deficit)   (1,719) (1,812)        
Total liabilities and stockholders' equity (deficit)   (1,719) (1,812)        
As Restated              
Assets              
Cash and cash equivalents   868 1,181        
Trade and other receivables, net   6,834 4,273        
Income taxes receivable     12        
Inventories   415 494        
Prepaid expenses and other current assets   1,248 869        
Total current assets   9,365 6,829        
Property and equipment, net   2,656 2,676        
Right of use asset - operating leases   5,733 4,268        
Intangible assets-Soin, net   328 345        
Note receivable, net   9,626 9,465        
Marketable securities   300 570        
Deposits and other assets   1,577 1,554        
Total assets   29,585 25,707        
Liabilities:              
Accounts payable   6,065 5,839        
Accrued liabilities - other   5,575 4,963        
Accrued liability - California sales taxes   6,202 6,140        
Lease obligation short term - operating leases   1,711 1,405        
Short-term debt   3,657 0        
Current portion of notes payable   406 315        
Current portion of related party note payable   228 223        
Total current liabilities   23,844 18,885        
Lease obligation long term - operating leases   4,179 2,964        
Long-term portion of notes payable   1,425 1,509        
Long-term portion related party note payable   665 724        
Other noncurrent liabilities   46 219        
Total liabilities   30,159 24,301        
Commitments and contingencies          
Stockholders' equity (deficit):              
Preferred Stock, Value   0 0        
Common Stock, Value   3 2        
Additional paid in capital   45,747 45,747        
Accumulated deficit   (45,707) (43,726)        
Accumulated other comprehensive loss   (617) (617)        
Total stockholders' equity (deficit)   (574) 1,406        
Total liabilities and stockholders' equity (deficit)   $ 29,585 $ 25,707        
Restatement              
Assets              
Cash and cash equivalents         705    
Trade and other receivables, net         4,220    
Income taxes receivable         0    
Inventories         1,209    
Prepaid expenses and other current assets         1,423    
Total current assets         7,557    
Property and equipment, net         2,113    
Right of use asset - operating leases         3,671    
Intangible assets-Soin, net         268    
Note receivable, net         0    
Marketable securities         0    
Deposits and other assets         1,556    
Total assets         15,165    
Liabilities:              
Accounts payable         5,266    
Accrued liabilities - other         5,232    
Accrued liability - California sales taxes         6,022    
Lease obligation short term - operating leases         1,304    
Short-term debt         288    
Current portion of notes payable         261    
Current portion of related party note payable         1,000    
Total current liabilities         19,373    
Lease obligation long term - operating leases         2,470    
Long-term portion of notes payable         1,318    
Long-term portion related party note payable         0    
Other noncurrent liabilities         680    
Total liabilities         23,841    
Stockholders' equity (deficit):              
Preferred Stock, Value         0    
Common Stock, Value         2    
Additional paid in capital         45,743    
Accumulated deficit         (53,804)    
Accumulated other comprehensive loss         (617)    
Total stockholders' equity (deficit)         (8,676)    
Total liabilities and stockholders' equity (deficit)         $ 15,165