Annual report pursuant to Section 13 and 15(d)

Restatement - Schdeule of Cash Flow Statement Table (Details)

v3.23.1
Restatement - Schdeule of Cash Flow Statement Table (Details) - USD ($)
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Oct. 01, 2022
Jul. 02, 2022
Oct. 02, 2021
Jul. 03, 2021
Jul. 02, 2022
Jul. 03, 2021
Oct. 01, 2022
Oct. 02, 2021
Dec. 31, 2022
Jan. 01, 2022
OPERATING ACTIVITIES:                    
Net income (loss)           $ (4,477,000)   $ (5,445,000) $ 10,992,000 $ (16,887,000)
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]                    
Depreciation and amortization           2,090,000   3,136,000 557,000 4,192,000
Amortization of debt issuance costs           0     31,000 9,000
Stock based compensation expense           180,000   274,000 5,000 303,000
Accretion of note receivable discount           0     (387,000) 0
Gain on legal settlement           0     1,009,000 0
Gain on Payroll Protection Program loan forgiveness     $ 0 $ 0   (1,872,000)   (1,872,000) 0 1,872,000
Gain on settlement of vendor advance payments     (11,000) (131,000)   (941,000)   (952,000) 0 952,000
Gain on reversal of contingency loss           0     (637,000) 0
Gains and losses on sale of GeoTraq                  
Unrealized loss on marketable securities     0 0   0   0 631,000 0
Changes in assets and liabilities:                    
Accounts receivable           (204,000)   (1,931,000) (3,702,000) (620,000)
Income taxes receivable           173,000   196,000 0 196,000
Prepaid expenses and other current assets           110,000   (71,000) (653,000) 287,000
Inventories           303,000   478,000 (738,000) (421,000)
Right of use assets           (681,000)   (995,000)    
Lease liability           650,000   971,000    
Accounts payable and accrued expenses           2,485,000   2,840,000 (265,000) 1,842,000
Deposits and other Assets           (123,000)   (114,000)    
Net cash used in operating activities           (2,307,000)   (3,485,000) (3,056,000) (5,292,000)
INVESTING ACTIVITIES:                    
Purchases of property and equipment           (1,458,000)   (1,530,000) (808,000) (1,659,000)
Purchase of intangible assets           (65,000)   (65,000) (701,000) (65,000)
Net cash used in investing activities           (1,523,000)   (1,595,000) (1,509,000) (1,721,000)
FINANCING ACTIVITIES:                    
Proceeds from equity financing, net           5,544,000   5,544,000 0 5,544,000
Proceeds from issuance of short term notes payable               538,000 708,000 795,000
Proceeds from stock option exercise           27,000   27,000 0 27,000
Proceeds from note payable           1,835,000   1,835,000 16,837,000 1,835,000
Payment on related party note           0     (162,000) 0
Payments on notes payable           (59,000)   (58,000) (12,682,000) (182,000)
Payments on short term notes payable           (144,000)   (323,000) (722,000) (651,000)
Net cash provided by financing activities           7,203,000   7,563,000 3,979,000 7,368,000
Effect of changes in exchange rate on cash and cash equivalents           (42,000)   (42,000) (4,000) (29,000)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS           3,331,000   2,441,000 (590,000) 326,000
CASH AND CASH EQUIVALENTS, beginning of period     3,710,000   $ 705,000 379,000 $ 705,000 379,000 705,000 379,000
CASH AND CASH EQUIVALENTS, end of period     $ 2,820,000 $ 3,710,000   3,710,000   2,820,000 115,000 705,000
Supplemental cash flow disclosures:                    
Interest paid           84,000   146,000 407,000 475,000
Income taxes paid, net           28,000   28,000 108,000 40,000
Right to use asset - operating leases capitalized           1,244,000   1,815,000    
Previously Reported                    
OPERATING ACTIVITIES:                    
Net income (loss)         11,898,000   9,824,000      
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]                    
Depreciation and amortization         270,000   347,000      
Amortization of debt issuance costs         7,000   10,000      
Stock based compensation expense         4,000   4,000      
Accretion of note receivable discount         (27,000)   (95,000)      
Gain on legal settlement         (115,000)   (115,000)      
Gain on Payroll Protection Program loan forgiveness $ 0 $ 0     0   0      
Gain on settlement of vendor advance payments 0 0     0   0      
Gain on reversal of contingency loss         (637,000)   (637,000)      
Gains and losses on sale of GeoTraq         (12,091,000)   (12,091,000)      
Unrealized loss on marketable securities 270,000 376,000     376,000   646,000      
Changes in assets and liabilities:                    
Accounts receivable         (53,000)   (2,614,000)      
Income taxes receivable         (12,000)          
Prepaid expenses and other current assets         554,000   176,000      
Inventories         610,000   689,000      
Right of use assets         (597,000)   54,000      
Lease liability         595,000          
Accounts payable and accrued expenses         713,000   1,440,000      
Deposits and other Assets         (6,000)   (29,000)      
Net cash used in operating activities         1,489,000   (2,391,000)      
INVESTING ACTIVITIES:                    
Purchases of property and equipment         (721,000)   (736,000)      
Purchase of intangible assets         (189,000)   (214,000)      
Net cash used in investing activities         (910,000)   (950,000)      
FINANCING ACTIVITIES:                    
Proceeds from equity financing, net         0          
Proceeds from issuance of short term notes payable             648,000      
Proceeds from stock option exercise         0          
Proceeds from note payable         366,000   4,052,000      
Payment on related party note         (53,000)   (107,000)      
Payments on notes payable         (128,000)          
Payments on short term notes payable         (288,000)   (1,089,000)      
Net cash provided by financing activities         (103,000)   3,504,000      
Effect of changes in exchange rate on cash and cash equivalents         0          
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS         476,000   163,000      
CASH AND CASH EQUIVALENTS, beginning of period 1,181,000       705,000 $ 379,000 705,000 $ 379,000 705,000 379,000
CASH AND CASH EQUIVALENTS, end of period 868,000 1,181,000     1,181,000   868,000     705,000
Supplemental cash flow disclosures:                    
Interest paid         120,000   235,000      
Income taxes paid, net         54,000   54,000      
Right to use asset - operating leases capitalized         1,451,000   1,902,000      
Effect of Restatement                    
OPERATING ACTIVITIES:                    
Net income (loss)         (12,129,000)   (12,197,000)      
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]                    
Depreciation and amortization         0          
Amortization of debt issuance costs         0          
Stock based compensation expense         0          
Accretion of note receivable discount         (38,000)   (131,000)      
Gain on legal settlement         0          
Gain on Payroll Protection Program loan forgiveness 0 0     0   0      
Gain on settlement of vendor advance payments 0 0     0   0      
Gain on reversal of contingency loss         0          
Gains and losses on sale of GeoTraq         1,850,000   1,850,000      
Unrealized loss on marketable securities 0 0     0   0      
Changes in assets and liabilities:                    
Accounts receivable         0          
Income taxes receivable         0          
Prepaid expenses and other current assets         0          
Inventories         0          
Right of use assets         0          
Lease liability         0          
Accounts payable and accrued expenses         0          
Deposits and other Assets         0          
Net cash used in operating activities         (10,317,000)   (10,478,000)      
INVESTING ACTIVITIES:                    
Purchases of property and equipment         0          
Purchase of intangible assets         0          
Net cash used in investing activities         0          
FINANCING ACTIVITIES:                    
Proceeds from equity financing, net         0          
Proceeds from stock option exercise         0          
Proceeds from note payable         0          
Payment on related party note         0          
Payments on notes payable         0          
Payments on short term notes payable         0          
Net cash provided by financing activities         0          
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS         10,317,000   (10,478,000)      
CASH AND CASH EQUIVALENTS, beginning of period (10,317,000)                  
CASH AND CASH EQUIVALENTS, end of period (10,478,000) (10,317,000)     (10,317,000)   (10,478,000)      
Supplemental cash flow disclosures:                    
Interest paid         0          
Income taxes paid, net         0          
Right to use asset - operating leases capitalized         0          
As Restated                    
OPERATING ACTIVITIES:                    
Net income (loss)         231,000   (2,373,000)      
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]                    
Depreciation and amortization         270,000   347,000      
Amortization of debt issuance costs         7,000   10,000      
Stock based compensation expense         4,000   4,000      
Accretion of note receivable discount         (65,000)   (226,000)      
Gain on legal settlement         (115,000)   (115,000)      
Gain on Payroll Protection Program loan forgiveness 0 0     0   0      
Gain on settlement of vendor advance payments 0 0     0   0      
Gain on reversal of contingency loss         (637,000)   (637,000)      
Gains and losses on sale of GeoTraq         (10,241,000)   (10,241,000)      
Unrealized loss on marketable securities 270,000 376,000     376,000   646,000      
Changes in assets and liabilities:                    
Accounts receivable         (53,000)   (2,614,000)      
Income taxes receivable         (12,000)          
Prepaid expenses and other current assets         554,000   176,000      
Inventories         610,000   689,000      
Right of use assets         (597,000)   54,000      
Lease liability         595,000          
Accounts payable and accrued expenses         713,000   1,440,000      
Deposits and other Assets         (6,000)   (29,000)      
Net cash used in operating activities         (8,828,000)   (12,869,000)      
INVESTING ACTIVITIES:                    
Purchases of property and equipment         (721,000)   (736,000)      
Purchase of intangible assets         (189,000)   (214,000)      
Net cash used in investing activities         (910,000)   (950,000)      
FINANCING ACTIVITIES:                    
Proceeds from equity financing, net         0          
Proceeds from issuance of short term notes payable             648,000      
Proceeds from stock option exercise         0          
Proceeds from note payable         366,000   4,052,000      
Payment on related party note         (53,000)   (107,000)      
Payments on notes payable         (128,000)          
Payments on short term notes payable         (288,000)   (1,089,000)      
Net cash provided by financing activities         (103,000)   3,504,000      
Effect of changes in exchange rate on cash and cash equivalents         0          
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS         (9,841,000)   (10,315,000)      
CASH AND CASH EQUIVALENTS, beginning of period 9,136,000       705,000   705,000   $ 705,000  
CASH AND CASH EQUIVALENTS, end of period $ 9,610,000 $ 9,136,000     9,136,000   9,610,000     $ 705,000
Supplemental cash flow disclosures:                    
Interest paid         120,000   235,000      
Income taxes paid, net         54,000   54,000      
Right to use asset - operating leases capitalized         $ 1,451,000   $ 1,902,000