BGSF (BGSF) 10-K15 Mar 232022 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Jan. 01, 2023	Mar. 15, 2023	Jun. 25, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 01, 2023
Document Transition Report	false
Entity File Number	001-36704
Entity Registrant Name	BGSF, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-0656684
Entity Address, Address Line One	5850 Granite Parkway, Suite 730
Entity Address, City or Town	Plano,
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75024
City Area Code	972
Local Phone Number	692-2400
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BGSF
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 126,930,147
Entity Common Stock, Shares Outstanding		10,789,903
Entity Central Index Key	0001474903
Current Fiscal Year End Date	--01-01
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022

Audit Information

Audit Information	12 Months Ended
Audit Information	Jan. 01, 2023
Audit Information [Abstract]
Auditor Name	Whitley Penn LLP
Auditor Location	Dallas, Texas
Auditor Firm ID	726

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
NATURE OF OPERATIONS	Jan. 01, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS BGSF, Inc., provides workforce solutions to a variety of industries through its various divisions in IT, Cyber, Finance & Accounting, Managed Services, and Real Estate (apartment communities and commercial buildings) (collectively, the “Company”). On February 8, 2021, the Company acquired substantially all of the assets, and assumed certain of the liabilities of Momentum Solutionz LLC (“Momentum”). See “Note 3- Acquisitions.” On March 21, 2022, the Company completed the sale of substantially all its Light Industrial segment (“InStaff”) assets to Jobandtalent (“J&T”), through the wholly-owned subsidiary, Sentech Engineering Services, Inc. Instaff's financial results for reported periods have been reflected in our Consolidated Statements of Operations and Comprehensive Income and Consolidated Statements of Cash Flows as discontinued operations. Additionally, the related assets and liabilities associated with the discontinued operations are classified as discontinued operations in the Consolidated Balance Sheets. See “Note 4 - Discontinued Operations” in the Consolidated Financial Statements included elsewhere in this report for additional information. On December 12, 2022, the Company acquired substantially all of the assets, and assumed certain of the liabilities of Horn Solutions, Inc. and Horn Solutions Dallas, LLC (collectively “Horn Solutions”). See “Note 3- Acquisitions.” The Company operates primarily within the United States of America in the Real Estate and Professional industry segments. The Real Estate segment provides office and maintenance field talent to various apartment communities and commercial buildings in 36 states and D.C., via property management companies responsible for the apartment communities' and commercial buildings' day-to-day operations. The Real Estate segment currently operates through two divisions, BG Multifamily and BG Talent. The Professional segment provides specialized talent and business consultants on a nationwide basis for information technology (“IT”), managed services, finance, accounting, legal and human resource client partner projects. The Professional segment currently operates through three divisions, IT Consulting, Managed Services, and Finance and Accounting under various trade names including Extrinsic, American Partners, Donovan & Watkins, Vision Technology Services, Zycron, Smart Resources, L.J. Kushner & Associates, EdgeRock Technology Partners, Momentum Solutionz, and Horn Solutions.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Jan. 01, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is engaged from time to time in legal matters and proceedings arising out of its normal course of business. The Company establishes a liability related to its legal proceedings and claims when it has determined that it is probable that the Company has incurred a liability and the related amount can be reasonably estimated. If the Company determines that an obligation is reasonably possible, the Company will, if material, disclose the nature of the loss contingency and the estimated range of possible loss, or include a statement that no estimate of the loss can be made. The Company insures against, subject to and upon the terms and conditions of various insurance policies, claims or losses from workers’ compensation, general liability, automobile liability, property damage, professional liability, employment practices, fiduciary liability, fidelity losses, crime and cyber risk, and director and officer liability. Under the Company's bylaws, the Company’s directors and officers are indemnified against certain liabilities arising out of the performance of their duties to the Company. The Company also has an insurance policy for our directors and officers to insure them against liabilities arising from the performance of their positions with the Company or its subsidiaries. The Company has also entered into indemnification agreements with its directors and certain officers. Employment Agreements The CEO’s employment agreement was effective as of October 1, 2018 and the agreement remains in effect under successive one-year extensions unless terminated pursuant to its terms. In the event that her employment is terminated by the Company without cause or by her for good reason, she will be entitled to (i) twelve months of base salary, (ii) accrued bonus, and (iii) eighteen months of COBRA premiums for her and her dependents, grossed-up for federal income taxes. Additionally, she will become 100% vested in any awards outstanding under the Company's 2013 Long-Term Incentive Plan, as amended, (“2013 Plan”) or similar plan. Should there be a sale of the Company that results in the termination of her employment or a material adverse change in her duties and responsibilities, she will be entitled to all of the amounts listed above, however, base salary shall equal eighteen months. The CFO’s employment agreement was effective as of October 1, 2018 and the agreement remains in effect under successive one-year extensions unless terminated pursuant to its terms. In the event that his employment is terminated by the Company without cause or by him for good reason, he will be entitled to (i) twelve months of base salary, (ii) accrued bonus, and (iii) eighteen months of COBRA premiums for him and his dependents, grossed-up for federal income taxes. Additionally, he will become 100% vested in any awards outstanding under the 2013 Plan or similar plan. Should there be a sale of the Company that results in the termination of his employment or a material adverse change in his duties and responsibilities, he will be entitled to all of the amounts listed above, however, base salary shall equal eighteen months. See “Note 21 - Subsequent Events.”

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Current assets
Cash and cash equivalents	$ 0	$ 112,104
Accounts receivable (net of allowance for credit losses of $557,605 for 2022 and $448,622 for 2021)	66,284,929	48,132,896
Prepaid expenses	2,417,652	2,345,948
Other current assets	7,459,195	2,381,197
Current assets of discontinued operations	0	7,198,104
Total current assets	76,161,776	60,170,249
Property and equipment, net	2,081,115	4,331,052
Other assets
Deposits	2,616,277	4,106,622
Other assets	4,411,368	1,283,629
Deferred income taxes, net	2,195,684	4,548,285
Right-of-use asset - operating leases	4,461,633	3,914,060
Intangible assets, net	47,552,411	33,584,910
Goodwill	55,192,901	29,141,883
Noncurrent assets of discontinued operations	0	7,213,276
Total other assets	116,430,274	83,792,665
Total assets	194,673,165	148,293,966
Current liabilities
Long-term debt, current portion	4,000,000	3,562,500
Accrued interest	273,267	102,304
Accounts payable	586,816	401,175
Accrued payroll and expenses	19,170,794	16,153,920
Contingent consideration, current portion	1,081,060	1,073,901
Lease liability, current portion	1,841,638	1,896,253
Other current liabilities	1,000,000	3,549,785
Income taxes payable	253,351	381,806
Current liabilities of discontinued operations	0	1,262,056
Total current liabilities	28,206,926	28,383,700
Line of credit (net of deferred finance fees of $259,469 and $193,264 for 2022 and 2021, respectively)	22,302,423	12,587,591
Long-term debt, less current portion	36,000,000	23,300,000
Convertible note	4,368,000	0
Contingent consideration, less current portion	0	989,608
Lease liability, less current portion	3,049,043	2,685,270
Other long-term liabilities	10,240	3,565,218
Noncurrent liabilities of discontinued operations	0	190,395
Total liabilities	93,936,632	71,701,782
Commitments and contingencies
Preferred stock, $0.01 par value per share, 500,000 shares authorized, -0- shares issued and outstanding	0	0
Common stock, $0.01 par value per share; 19,500,000 shares authorized, 10,772,515 and 10,425,210 shares issued and outstanding for 2022 and 2021, respectively, net of treasury stock, at cost, 1,845 shares for 2022 and 2021, respectively	69,833	66,360
Additional paid in capital	67,003,422	61,875,406
Retained earnings	33,663,278	14,592,087
Accumulated other comprehensive income	0	58,331
Total stockholders’ equity	100,736,533	76,592,184
Total liabilities and stockholders’ equity	$ 194,673,165	$ 148,293,966

CONSOLIDATED BALANCE SHEETS - P

CONSOLIDATED BALANCE SHEETS - Parenthetical - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 557,605	$ 448,622
Long-term debt, current portion - Deferred finance fees	0	0
Line of credit - Deferred finance fees	259,469	193,264
Long-term debt, less current portion - Deferred finance fees	$ 0	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	19,500,000	19,500,000
Common stock, shares issued (in shares)	10,772,515	2,022
Common stock, shares outstanding (in shares)	10,772,515	2,022

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Income Statement [Abstract]
Revenues	$ 298,421,828	$ 239,027,177	$ 207,125,480
Cost of services	194,874,358	158,086,274	141,086,046
Gross profit	103,547,470	80,940,903	66,039,434
Selling, general and administrative expenses	83,211,263	65,115,223	55,244,147
Gain on contingent consideration	0	(2,402,844)	(76,102)
Impairment losses	0	0	7,239,514
Depreciation and amortization	4,053,258	3,698,329	4,860,788
Operating income (loss)	16,282,949	14,530,195	(1,228,913)
Interest expense, net	(1,362,683)	(1,432,733)	(1,583,630)
Income (loss) from continuing operations before income taxes	14,920,266	13,097,462	(2,812,543)
Income tax (expense) benefit from continuing operations	(3,659,071)	(2,639,587)	740,656
Income (loss) from continuing operations	11,261,195	10,457,875	(2,071,887)
Income from discontinued operations:
Income	1,234,996	4,570,216	4,767,103
Gain on sale	17,675,044	0	0
Income tax expense	(4,810,362)	(918,613)	(1,253,748)
Net income	25,360,873	14,109,478	1,441,468
Change in unrealized losses (gains) on cash flow hedges	58,331	(181,205)	122,874
Other comprehensive (gain) loss	58,331	(181,205)	122,874
Net comprehensive income	$ 25,302,542	$ 14,290,683	$ 1,318,594
Net income per share - basic:
Net Income from continuing operations (in dollars per share)	$ 1.08	$ 1.01	$ (0.20)
Net Income from discontinued operations: Income (in dollars per share)	0.12	0.44	0.46
Net Income from discontinued operations: Gain on sale (in dollars per share)	1.69	0	0
Net Income from discontinued operations: Income tax expense (in dollars per share)	(0.46)	(0.09)	(0.12)
Net income per share - basic (in dollars per share)	2.43	1.36	0.14
Net income per share - diluted:
Net Income from continuing operations (in dollars per share)	1.07	1
Net Income from discontinued operations: Income (in dollars per share)	0.12	0.44	0.46
Net Income from discontinued operations: Gain on sale (in dollars per share)	1.69	0	0
Net Income from discontinued operations: Income tax expense (in dollars per share)	(0.46)	(0.09)	(0.12)
Net income per share - diluted (in dollars per share)	$ 2.42	$ 1.35	$ 0.14
Weighted average shares outstanding:
Basic (in shares)	10,426,821	10,367,054	10,311,606
Diluted (in shares)	10,472,845	10,416,610	10,338,029
Cash dividends declared per common share (in dollars per share)	$ 0.60	$ 0.44

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Discontinued operations Instaff	Preferred Stock	Common Stock	Treasury Stock Amount	Additional Paid in Capital	Additional Paid in Capital Discontinued operations Instaff	Retained Earnings	Accumulated Other Comprehensive (Loss)/Income
Stockholders’ equity, beginning of period at Dec. 29, 2019	$ 68,456,990		$ 0	$ 103,093	$ (27,318)	$ 59,617,787		$ 8,763,428	$ 0
Stockholders’ equity (in shares), beginning of period at Dec. 29, 2019				10,309,236
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	785,723	$ 63,725				785,723	$ 63,725
Share issuance costs	(10,000)					(10,000)
Issuance of restricted shares (shares)				(19,143)
Issuance of restricted shares	(2,132)			$ 191	(2,132)	(191)
Cash dividends declared	(5,155,148)							(5,155,148)
Net income	1,441,468							1,441,468
Other comprehensive gain (loss)	(122,874)								(122,874)
Stockholders’ equity, end of period at Dec. 27, 2020	65,457,752		0	$ 103,284	(29,450)	60,457,044		5,049,748	(122,874)
Stockholders’ equity (in shares), end of period at Dec. 27, 2020				10,328,379
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,058,096	53,550				1,058,096	$ 53,550
Share issuance costs	(40,058)					(40,058)
Issuance of restricted shares (shares)				(64,092)
Issuance of restricted shares	$ (8,442)			$ 640	(8,442)	(640)
Issuance of restricted shares, net of shares of treasury stock (shares)				64,092
Issuance of ESPP shares (in shares)	31,776			31,776
Issuance of ESPP shares	$ 340,451			$ 318		340,133
Exercise of common stock shares (in shares)	600			963
Exercise of common stock shares	$ 7,291			$ 10		7,281
Cash dividends declared	(4,567,139)							(4,567,139)
Net income	14,109,478							14,109,478
Other comprehensive gain (loss)	181,205								181,205
Stockholders’ equity, end of period at Dec. 26, 2021	76,592,184		0	$ 104,252	(37,892)	61,875,406		14,592,087	58,331
Stockholders’ equity (in shares), end of period at Dec. 26, 2021				10,425,210
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	1,084,638	$ 7,697
Transaction fees related sale of discontinued operations						35,093
Issuance of shares, net of offering costs	3,340,090			$ 2,545		3,337,545
Issuance of restricted shares, net of shares of treasury stock (shares)				32,344
Issuance of restricted shares, net of shares of treasury stock	$ 0			$ 323	0	(323)
Issuance of ESPP shares (in shares)	59,506
Issuance of ESPP shares	$ 654,249			$ 594		653,655
Exercise of common stock options and warrants (shares)				1,000
Exercise of common stock shares	9,722			$ 11	0	9,711
Cash dividends declared	(6,289,682)							(6,289,682)
Net income	25,360,873							25,360,873
Other comprehensive gain (loss)	(58,331)
Stockholders’ equity, end of period at Jan. 01, 2023	$ 100,736,533		$ 0	$ 107,725	$ (37,892)	$ 67,003,422		$ 33,663,278	$ 0
Stockholders’ equity (in shares), end of period at Jan. 01, 2023				10,772,515

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - Parenthetical - shares	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Statement of Stockholders' Equity [Abstract]
Treasury stock, shares (in shares)	610	231	176

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Cash flows from operating activities
Net income	$ 25,360,873	$ 14,109,478	$ 1,441,468
(Income) from discontinued operations	(14,099,678)	(3,651,603)
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation	597,382	685,546	757,038
Amortization	3,455,876	3,012,783	4,103,750
Impairment losses	0	0	7,239,514
CARES Act credit	0	(2,368,049)	0
Gain on sale of discontinued operations	(17,675,044)	0	0
Loss on disposal of property and equipment	6,018	8,347	0
Contingent consideration adjustment	0	(2,402,843)	(76,102)
Amortization of deferred financing fees	171,693	74,812	83,052
Interest expense on contingent consideration payable	127,550	251,705	189,650
Provision for credit losses	315,036	221,240	349,362
Share-based compensation	1,084,638	1,058,096	785,723
Deferred income taxes, net of acquired deferred tax liability	2,352,601	1,279,388	(2,413,019)
Net changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	(14,792,950)	(15,177,999)	5,025,576
Prepaid expenses and other current assets	(866,424)	(200,504)	(855,112)
Deposits	1,503,096	(126,404)	(208,979)
Other assets	660,512	319,178	(916,123)
Accrued interest	170,963	24,170	5,107
Accounts payable	(227,755)	156,054	(279,326)
Accrued payroll and expenses	1,632,623	5,730,002	(1,342,377)
Other current liabilities	(4,549,549)	18,977	(16,565)
Income taxes receivable and payable	(1,201,701)	(560,697)	3,128,729
Operating leases	(127,416)	(106,871)	212,663
Other long-term liabilities	(63,398)	(78,311)	7,232,667
Net cash (used in) provided by continuing operating activities	(3,300,372)	1,357,882	19,679,593
Net cash (used in) provided by discontinued operating activities	(3,821,951)	5,305,572	2,577,357
Net cash (used in) provided by operating activities	(7,122,323)	6,663,454	22,256,950
Cash flows from investing activities
Businesses acquired, net of cash received	(33,940,000)	(3,791,210)	(22,002,109)
Business sold	30,722,233	0	0
Capital expenditures	(5,680,277)	(3,203,909)	(2,076,216)
Proceeds from sale of property and equipment	0	5,158	0
Net cash used in continuing investing activities	(8,898,044)	(6,989,961)	(24,078,325)
Net cash used in discontinued investing activities	(25,755)	(34,505)	(68,730)
Net cash used in investing activities	(8,923,799)	(7,024,466)	(24,147,055)
Cash flows from financing activities
Net borrowings (payments) under line of credit	9,781,038	6,803,513	(14,367,615)
Proceeds from issuance of long-term debt	40,000,000	0	22,500,000
Principal payments on long-term debt	(26,862,500)	(2,062,500)	(1,075,000)
Payments of dividends	(6,289,682)	(4,567,139)	(5,155,148)
ESPP shares	654,249	340,451	0
Issuance of shares under the 2013 Long-Term Incentive Plan and Form S-3 registration statement, net of exercises	(1,188)	(41,209)	(12,132)
Contingent consideration paid	(1,110,000)	0	0
Deferred financing costs	(237,899)	0	0
Net cash provided by continuing financing activities	15,934,018	473,116	1,890,105
Net cash provided by discontinued financing activities	0	0	0
Net cash provided by financing activities	15,934,018	473,116	1,890,105
Net change in cash and cash equivalents	(112,104)	112,104	0
Cash and cash equivalents, beginning of year	112,104	0	0
Cash and cash equivalents, end of year	0	112,104	0
Supplemental cash flow information:
Cash paid for interest	640,541	879,219	1,133,323
Cash paid for taxes, net of refunds	7,562,241	3,675,842	995,361
Income	$ (1,234,996)	$ (4,570,216)	$ (4,767,103)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jan. 01, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements include the accounts of the Company. All significant intercompany transactions and balances have been eliminated in consolidation. Fiscal Year The Company has a 52/53 week fiscal year. Fiscal years for the consolidated financial statements included herein are for the 53 weeks ended January 1, 2023, and 52 weeks ended December 26, 2021, and December 27, 2020, referred to herein as Fiscal 2022, 2021, and 2020, respectively. Reclassifications Certain reclassifications have been made to the 2020 and 2021 financial statements to conform with the 2022 presentation. Management Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates affecting the financial statements include allowances for credit losses, goodwill, intangible assets, lease liability, contingent consideration obligations related to acquisitions, and income taxes. Additionally, the valuation of share-based compensation expense uses a model based upon interest rates, stock prices, maturity estimates, volatility and other factors. The Company believes these estimates and assumptions are reliable. However, these estimates and assumptions may change in the future based on actual experience as well as market conditions. Financial Instruments The Company uses fair value measurements in areas that include, but are not limited to, the allocation of purchase price consideration to tangible and identifiable intangible assets, contingent consideration, and interest rate swap agreements. The carrying values of cash and cash equivalents, accounts receivables, prepaid expenses, accounts payable, accrued liabilities, and other current assets and liabilities approximate their fair values because of the short-term nature of these instruments. The carrying value of bank debt approximates fair value due to the variable nature of the interest rates under the credit agreement with BMO Harris Bank, N.A. (“BMO”) that provides for a revolving credit facility, term loan and current rates available to the Company for debt with similar terms and risk. Management determined the fair value on the interest rate swap based on quoted prices from BMO. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. Concentration of Credit Risk Concentration of credit risk is limited due to the Company’s diverse client partner base and their dispersion across many different industries and geographic locations nationwide. No single client partner accounted for more than 10% of the Company’s accounts receivable from continuing operations as of January 1, 2023 and December 26, 2021 or revenue from continuing operations in Fiscal 2022, 2021 and 2020. Geographic revenue from continuing operations in excess of 10% of the Company's consolidated revenue in Fiscal 2022 and the related percentage for Fiscal 2021 and 2020 was generated in the following areas: 2022 2021 2020 Tennessee 10 % 12 % 16 % Texas 23 % 23 % 15 % Consequently, weakness in economic conditions in these regions could have a material adverse effect on the Company’s financial position and results of future operations. Accounts Receivable The Company extends credit to its client partners in the normal course of business. Accounts receivable represents unpaid balances due from client partners. The Company maintains an allowance for credit losses for expected losses resulting from client partners’ non-payment of balances due to the Company. The Company’s determination of the allowance for uncollectible amounts is based on management’s judgments and assumptions, including general economic conditions, portfolio composition, prior loss experience, evaluation of credit risk related to certain individual client partners and the Company’s ongoing examination process. Receivables are written off after they are deemed to be uncollectible after all reasonable means of collection have been exhausted. Recoveries of receivables previously written off are recorded when received. Changes in the allowance for credit losses from continuing operations for the fiscal years are as follows: 2022 2021 Beginning balance $ 448,622 $ 492,087 Acquired allowance for credit losses - Horn Solutions 108,983 — Provision for credit losses, net 315,036 221,240 Amounts written off, net (315,036) (264,705) Ending balance $ 557,605 $ 448,622 Property and Equipment The Company depreciates the cost of property and equipment over the estimated useful lives of the assets using the straight-line method ranging from five Deposits The Company maintains guaranteed costs policies for workers' compensation coverage in monopolistic states and minimal loss retention coverage in all other states. Under these policies, the Company is required to maintain refundable deposits of $2.4 million and $3.9 million, which are included in Deposits and other assets from continuing operations in the accompanying consolidated balance sheets, as of January 1, 2023 and December 26, 2021, respectively. Other Assets The Company capitalizes direct costs incurred cloud computing implementation costs from hosting arrangements and are reported as a component of Other assets. All other internal-use software development costs are capitalized and reported as a component of computer software within intangible assets. In Fiscal 2022, the Company added software assets of $2.5 million and reclassified $1.3 million from property and equipment related to the information technology improvement project. The Company reviews its long-lived assets, primarily fixed assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company looks primarily to the undiscounted future cash flows in its assessment of whether or not long-lived assets have been impaired. There were no impairments with respect to long-lived assets during Fiscal 2022, 2021 or 2020. Leases The Company leases all their office space through operating leases, which expire at various dates through 2028. Many of the lease agreements obligate the Company to pay real estate taxes, insurance and certain maintenance costs, which are accounted for separately. Certain of the Company’s lease arrangements contain renewal provisions from 3 to 10 years, exercisable at the Company's option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet as right-of-use assets and lease liabilities for the lease term. Right-of-use lease assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term and include options to extend or terminate the lease when they are reasonably certain to be exercised. The present value of lease payments is determined primarily using the incremental borrowing rate based on the information available at lease commencement date. The Company’s operating lease expense is recognized on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Intangible Assets The Company holds intangible assets with indefinite and finite lives. Intangible assets with indefinite useful lives are not amortized. Intangible assets with finite useful lives are amortized over their respective estimated useful lives, ranging from three Identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets are discounted back to their net present value. The Company capitalizes purchased software and internal payroll costs directly incurred in the modification of software for internal use. Software maintenance and training costs are expensed in the period incurred. The Company evaluates the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. The Company annually evaluates the remaining useful lives of all intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. In the Professional segment, the Company recognized a $3.7 million trade name impairment loss and a $3.5 million client partner list impairment loss in Fiscal 2020 (see “Note 8 - Intangible Assets”). The Company determined that there were no impairment indicators for these assets in Fiscal 2022 or 2021. At the February 2023 Board of Directors meeting, management’s plan was approved to rebrand as BGSF, eliminating various current trade names. See “Note 8 - Intangible Assets”. Goodwill Goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. The Company considered the current and expected future economic and market conditions surrounding COVID-19 and its impact on each of the reporting units. Based on annual testing, the Company has determined that there was no goodwill impairment in Fiscal 2022, 2021 or 2020. The Company first evaluates qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than its carrying amount, including goodwill. If after qualitatively assessing the totality of events or circumstances, the Company determines that it is not more likely than not that the fair value of the reporting unit is less than its carrying amount, then further testing is unnecessary. If after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the Company then estimates the fair value of the reporting unit and compares the fair value of the reporting unit with its carrying amount, including goodwill, as discussed below. In assessing whether it is more likely than not that an indefinite-lived intangible asset is impaired, the Company assesses relevant events and circumstances that could affect the significant inputs used to determine the fair value. The quantitative impairment test for an indefinite-lived intangible asset consists of a comparison of the fair value of the asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, a reporting unit shall recognize an impairment loss in an amount equal to that excess. The quantitative goodwill impairment test involves a two-step process. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is required. If the fair value of the reporting unit is less than the carrying value, the Company must perform the second step of the impairment test to measure the amount of impairment loss. In the second step, the reporting unit's fair value is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill in the same manner as if the reporting unit was being acquired in a business combination. If the implied fair value of the reporting unit's goodwill is less than the carrying value, the difference is recorded as an impairment loss. Deferred Financing Fees Deferred financing fees are amortized using the effective interest method over the term of the respective loans. Debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the carrying amount of the related debt liability. Contingent Consideration The Company has an obligation, to be paid in cash, related to an acquisition if certain operating and financial goals are met. The fair value of this contingent consideration is determined using expected cash flows and present value technique. The fair value calculation of the expected future payments uses a discount rate commensurate with the risks of the expected cash flow. The resulting discount is amortized as interest expense over the outstanding period using the effective interest method. Revenue Recognition The Company derives its revenues from continuing operations in Real Estate and Professional segments. The Company provides workforce solutions and placement services. Revenues are recognized when promised services are delivered to client partners, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues from continuing operations as presented on the consolidated statements of operations and comprehensive income represent services rendered to client partners less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. The Company records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified field talent, (ii) has the discretion to select the field talent and establish their price and duties and (iii) bears the risk for services that are not fully paid for by client partners. Workforce solution revenues - Field talent revenues from contracts with client partners are recognized in the amount to which the Company has a right to invoice, when the services are rendered by the Company’s field talent. Contingent placement revenues - Any revenues associated with workforce solutions that are provided on a contingent basis are recognized once the contingency is resolved, as this is when control is transferred to the client partner, usually when employment candidates start their employment. Retained search placement revenues - Any revenues from these workforce solutions are recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services, which is less than 1% of consolidated revenues. Managed services revenues - include both workforce solution revenues and fixed fee revenues from client partner contracts. Services performed represent the transfer of control to the client partner over a given period of time. Fixed fee revenues are recognized in equal amounts at fixed intervals as promised services are delivered. Contracts generally include an enforceable right to payment for services provided to date. The Company estimates the effect of placement candidates who do not remain with its client partners through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client partners are generally calculated as a percentage of the new worker’s annual compensation. No fees for placement workforce solutions are charged to employment candidates. These assumptions determine the timing of revenue recognition for the reported period. Refer to Note 19 for disaggregated revenues by segment. Payment terms in the Company's contracts vary by the type and location of its client partner and the workforce solutions offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of January 1, 2023. There were no revenues recognized during Fiscal 2022 related to performance obligations satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during Fiscal 2022. Advertising The Company recognizes advertising expense in selling, general and administrative expenses as the services are incurred. Total advertising expense from continuing operations for Fiscal 2022, 2021 and 2020 was $1.8 million, $1.3 million, and $1.6 million, respectively. Share-Based Compensation The Company recognizes compensation expense in selling, general and administrative expenses over the service period for options or restricted stock that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates. Earnings Per Share Basic earnings per common share are computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing income available to common stockholders by the weighted average number of common shares outstanding during the period adjusted to reflect potentially dilutive securities. Antidilutive shares are excluded from the calculation of earnings per share. The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods: January 1, December 26, December 27, Weighted-average number of common shares outstanding: 10,426,821 10,367,054 10,311,606 Effect of dilutive securities: Stock options and restricted stock 46,024 49,556 26,423 Weighted-average number of diluted common shares outstanding 10,472,845 10,416,610 10,338,029 Stock options and restricted stock 359,650 401,450 423,350 Warrants — — 25,862 Convertible note 255,140 — — Antidilutive shares 614,790 401,450 449,212 Income Taxes The current provision for income taxes represents estimated amounts payable or refundable on tax returns filed or to be filed for the year. The Company recognizes any penalties when necessary as part of selling, general and administrative expenses. As of January 1, 2023, goodwill of $50.4 million, which is limited annually, is expected to be deductible for tax purposes. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts are classified as noncurrent in the consolidated balance sheets. Deferred tax assets are also recognized for net operating loss and tax credit carryovers. The overall change in deferred tax assets and liabilities for the period measures the deferred tax expense or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period of enactment. As of January 1, 2023, the Company has a $3.9 million net operating loss carry forward from the 2020 EdgeRock acquisition with no expiration date. These net operating losses are subject to an annual Internal Revenue Code Section 382 limitation of $1.3 million. When appropriate, the Company will record a valuation allowance against net deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. The Company believes that it is more likely than not that all deferred tax assets will be realized and thus, believes that a valuation allowance is not required as of January 1, 2023 or December 26, 2021. The Company follows the guidance of Accounting Standards Codification (“ASC”) Topic 740, Accounting for Uncertainty in Income Taxes. ASC Topic 740 prescribes a more-likely-than-not measurement methodology to reflect the financial statement impact of uncertain tax positions taken or expected to be taken in a tax return. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40) ("ASU 2020-06"). The new standard eliminates the cash conversion and beneficial conversion feature models that previously required separate accounting for conversion features. Entities that had those conversion features will report less interest expense as those conversion features were recorded as debt discounts which were amortized over the term of the debt. In addition, ASU 2020-06 requires the application of the if-converted method when calculating diluted earnings per share. Under the new standard, the conversion of debt that is accounted for as a liability in its entirety will not result in any gain or loss if the conversion feature is exercised according to the original conversion terms. If those terms allowed the issuer to include cash as

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Jan. 01, 2023
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Momentum Solutionz On February 8, 2021, the Company acquired substantially all of the assets and assumed certain liabilities of Momentum Solutionz LLC (“Momentum”) for a purchase price of $3.8 million cash, subject to customary purchase price adjustments as specified in the purchase agreement. The purchase agreement further provides for contingent consideration of up to $2.2 million based on the performance of the acquired business for the two years following the date of acquisition. As of January 1, 2023, contingent consideration of $1.1 million has been paid. At closing, the purchase price was paid out of currently available funds under the Company’s credit agreement led by BMO. The purchase agreement contained a provision for a “true up” of acquired working capital 60 days after the closing date, which was not material. The acquired business was assigned to the Professional segment. The acquisition of Momentum allows the Company to strengthen its operations in IT consultants and technology professionals. Momentum provides IT consulting and managed workforce solutions for organizations utilizing ERP systems. The IT consulting workforce solutions include strategic planning, software selection, road mapping, cloud migration, and implementation of ERP systems. The IT managed workforce solutions include optimization and maintenance of ERP systems. Momentum provides workforce solutions to clients throughout the United States in a variety of industries, including but not limited to hospitals, retail, universities and mid-size businesses. The 2020 consolidated statement of operations does not include any operating results of Momentum. The Fiscal 2021 Momentum operations included forty-seven weeks for approximately $3.5 million of revenue and of $0.7 million operating income. All amounts recorded to goodwill are expected to be deductible for tax purposes. The acquisition has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows: Accounts receivable $ 345,121 Prepaid expenses and other assets 3,626 Property plant and equipment, net 5,101 Intangible assets 3,347,970 Goodwill 2,089,823 Liabilities Assumed (73,708) Total net assets acquired $ 5,717,933 Cash 3,791,210 Fair value of contingent consideration 1,926,723 Total fair value of consideration transferred for acquired business $ 5,717,933 The allocation of the intangible assets is as follows: Estimated Fair Estimated Covenants not to compete $ 37,800 5 years Trade name 1,420,000 Indefinite Client partner list 1,890,170 10 years Total $ 3,347,970 The Company incurred costs of approximately $0.2 million related to the Momentum acquisition. These costs were expensed as incurred in selling, general and administrative expenses. Horn Solutions On December 12, 2022, the Company acquired substantially all of the assets, and assumed certain of the liabilities, of Horn Solutions. The purchase price of $42.7 million was paid at closing with $33.9 million in cash and $3.4 million of the Company common stock (254,455 shares of the Company common stock privately placed under Section 4(a)(2) of the Securities Act of 1933, as amended, based upon the volume weighted average closing price of the Company’s shares for the ten business days prior to closing), as well as a two-year convertible promissory note of $4.4 million with an annual interest rate of 6%, with accrued and unpaid interest to be paid quarterly. The promissory note is convertible into shares of the Company common stock at any time after the one-year anniversary of the promissory note at a conversion price equal to $17.12 per share. The promissory note is subordinate to the Company’s senior debt. An additional portion of the purchase price, $1.0 million in cash, was held back as partial security for a post-closing purchase price adjustment, which is expected to fund in March 2023. The asset purchase agreement contains a provision for a “true up” of acquired working capital within 120 days after the closing date. The purchase price at closing was paid out of funds under the Company's credit agreement led by BMO, see “Note 12 - Debt”. The acquired business was assigned to the Professional segment. The acquisition of Horn Solutions allows the Company to strengthen and expand its finance and accounting operations across the country by providing consulting, project loan staff, interim staff, direct hire, and managed services through three complementary business units, strategic accounting and finance, information technology, and transactional accounting and office staffing. Horn Solutions provides services to clients in a variety of industries including, but not limited to energy, financial services, healthcare, real estate and construction, service, manufacturing, and software industries. The 2021 and 2020 consolidated statements of operations do not include any operating results of Horn Solutions. The Fiscal 2022 consolidated statement of operations and comprehensive income includes three weeks of Horn Solutions operations, which is approximately $1.4 million of revenue and zero operating income. The purchase price has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows: Accounts receivable $ 3,733,515 Prepaid expenses and other assets 117,767 Property and equipment 83,234 Right-of-use asset - operating leases 1,528,073 Intangible assets 13,926,585 Goodwill 26,051,018 Current liabilities assumed (1,786,715) Lease liability - operating leases (1,528,073) Total net assets acquired $ 42,125,404 Cash $ 33,940,000 Hold back (included in Other current liabilities) 1,000,000 Convertible Note 4,368,000 Common stock 3,351,000 Working capital adjustment (533,596) Total fair value of consideration transferred for acquired business $ 42,125,404 The allocation of the intangible assets is as follows: Estimated Fair Estimated Covenants not to compete $ 50,000 5 years Client partner list 13,876,585 10 years Total $ 13,926,585 The Company incurred costs of $0.3 million related to the Horn Solutions acquisition. These costs were expensed as incurred in selling, general and administrative expenses. Supplemental Unaudited Pro Forma Information The Company estimates the revenues and net income from continuing operations for the periods below that would have been reported if the Momentum and Horn Solutions acquisitions had taken place on the first day of the Company's Fiscal 2021 would be as follows (dollars in thousands, except per share amounts): 2022 2021 Revenues $ 326,798 $ 262,398 Gross profit $ 116,781 $ 91,073 Net income $ 11,106 $ 8,997 Net income per share: Basic $ 1.06 $ 0.87 Diluted $ 1.05 $ 0.86 Pro forma net income from continuing operations includes amortization of identifiable intangible assets, interest expense on additional borrowings on the Revolving Facility related to Momentum and the New Term Loan related to Horn Solutions (see “Note 12 - Debt”) at a rate of 4.3% in 2022 and 2.3% in 2021 and tax expense of the pro forma adjustments at an effective tax rate of 23.1% for Fiscal 2022 and 20.2% for Fiscal 2021. The pro forma operating results include adjustments to Momemtum and Horn Solutions related to synergy adjustments for expenses that would be duplicative and other non-recurring, non-operating and out of period expense items once integrated with the Company. Amounts set forth above are not necessarily indicative of the results that would have been attained had the Momentum and Horn Solutions acquisitions taken place on the first day of Fiscal 2021 or of the results that may be achieved by the combined enterprise in the future.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
DISCONTINUED OPERATIONS	Jan. 01, 2023
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On March 21, 2022, the Company sold substantially all of the assets and certain liabilities of InStaff to Sentech Engineering Services, Inc. (“Sentech”) for a sale price of approximately $30.3 million cash, subject to customary sales price and working capital adjustments specified in the purchase agreement, which were received in the amount of $0.6 million in October 2022. The purchase agreement further provides for deferred consideration of $2 million one year following the date of the acquisition, which is included in Other current assets, see “Note 5 - Other Current Assets”. The sale resulted in a pre-tax gain on sale of discontinued operations of $17.7 million. The Company provided certain back-office services to Sentech through February 2023. The InStaff financial results for periods prior to the sale have been reflected in our Consolidated Statements of Operations and Comprehensive Income and Consolidated Statements of Cash Flows as discontinued operations. Additionally, the related assets and liabilities associated with the discontinued operations in the periods presented are classified as discontinued operations in our Consolidated Balance Sheets. The financial results of InStaff are as follows (dollars in thousands): Fiscal Year 2022 2021 2020 Revenue $ 16,465 $ 71,292 $ 70,765 Cost of services 14,144 60,948 60,585 Gross profit 2,321 10,344 10,180 Selling expenses 1,062 5,684 5,314 Depreciation 24 90 99 Income from operations of discontinued operations before gain on sale and income taxes $ 1,235 $ 4,570 $ 4,767 December 26, Carrying amount of assets included as part of discontinued operations: Accounts receivable $ 7,198 Property and equipment, net 201 Deposits 36 Right-of-use assets - operating leases 303 Intangible assets, net 1,648 Goodwill 5,025 Total assets classified as discontinued operations $ 14,411 Carrying amount of liabilities included as part of discontinued operations: Accrued payroll and expenses $ 1,129 Lease liability, current portion 133 Lease liability, less current portion 190 Total liabilities classified as discontinued operations $ 1,452

OTHER CURRENT ASSETS

OTHER CURRENT ASSETS	12 Months Ended
OTHER CURRENT ASSETS	Jan. 01, 2023
Other current assets [Abstract]
Other Current Assets	OTHER CURRENT ASSETS Other current assets as of January 1, 2023 and December 26, 2021 consist of the following: 2022 2021 CARES Act receivable $ 2,368,049 $ 2,368,049 Deferred consideration 2,000,000 — Income tax receivable 1,667,235 — Horn Solutions working capital adjustment 533,596 — Workers' compensation deposit refund receivable 448,155 — Due from Sentech 410,771 — Other 31,389 13,148 $ 7,459,195 $ 2,381,197 CARES Act Receivable

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Jan. 01, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	PROPERTY AND EQUIPMENT, NET Property and equipment as of January 1, 2023 and December 26, 2021 consist of the following: 2022 2021 Leasehold improvements $ 1,397,316 $ 1,384,009 Furniture and fixtures 1,505,709 1,401,015 Computer systems 4,077,083 5,839,675 6,980,108 8,624,699 Accumulated depreciation (4,898,993) (4,293,647) Property and equipment, net $ 2,081,115 $ 4,331,052 Total depreciation expense from continuing operations in Fiscal 2022, 2021 and 2020 was $0.6 million, $0.7 million, and $0.8 million, respectively. In Fiscal 2022, the Company added software assets of $1.4 million and reclassed $1.3 million to Other assets and $1.9 million to Intangible assets related to the information technology improvement project.

LEASES

LEASES	12 Months Ended
LEASES	Jan. 01, 2023
Leases, Operating [Abstract]
LEASES	LEASES The Company's future continuing operating lease obligations that have not yet commenced are immaterial. Short-term leases were immaterial. Supplemental information related to leases consisted of the following (dollars in thousands): Fiscal Year 2022 2021 2020 Weighted average remaining lease term of operation leases 3.3 years 2.7 years 3.5 years Weighted average discount rate for continuing operating leases 5.2 % 5.0 % 4.9 % Cash paid for continuing operating leases $ 2,115 $ 2,136 $ 1,987 Continuing operating lease expense $ 1,887 $ 1,907 $ 1,859 The undiscounted annual future minimum lease payments of continuing operations consist of the following at: January 1, 2023 2023 $ 2,042,792 2024 1,538,403 2025 805,455 2026 401,920 2027 379,132 Thereafter 168,333 Total lease payment 5,336,035 Interest (445,354) Present value of lease liabilities $ 4,890,681

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
INTANGIBLE ASSETS	Jan. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS Finite and indefinite lived intangible assets from continuing operations consist of the following at: January 1, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 58,609,423 $ 38,227,373 $ 20,382,050 Covenant not to compete 2,391,385 1,886,225 505,160 Computer software 7,207,568 3,086,933 4,120,635 68,208,376 43,200,531 25,007,845 Indefinite lives: Trade names 23,977,000 1,432,434 22,544,566 Total $ 92,185,376 $ 44,632,965 $ 47,552,411 December 26, 2021 Gross Value Accumulated Net Finite lives: Client partner lists $ 44,732,838 $ 36,112,796 $ 8,620,042 Covenant not to compete 2,341,385 1,663,444 677,941 Computer software 3,594,313 1,851,952 1,742,361 50,668,536 39,628,192 11,040,344 Indefinite lives: Trade names 23,977,000 1,432,434 22,544,566 Total $ 74,645,536 $ 41,060,626 $ 33,584,910 Estimated future amortization expense from continuing operations for the next five years and thereafter is as follows: Fiscal Years Ending: 2023 $ 6,563,709 2024 5,442,478 2025 4,017,497 2026 2,882,030 2027 2,329,279 Thereafter 3,772,852 Total $ 25,007,845 Total amortization expense from continuing operations for Fiscal 2022, 2021 and 2020 was $3.5 million, $3.0 million and $4.1 million, respectively. In Fiscal 2022, the Company added software assets of $1.7 million and reclassified $1.9 million from property and equipment related to the information technology improvement project. At the February 2023 Board of Directors meeting, management’s plan was approved to rebrand as BGSF, eliminating various current trade names. $22.5 million in trade name assets, which will be written off in 2023. Since the trade name asset has an indefinite life, the carrying value is not amortized. Thus, the impairment will have no cash impact.

GOODWILL

GOODWILL	12 Months Ended
GOODWILL	Jan. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL The changes in the carrying amount of goodwill from continuing operations as of and during the years ended were as follows at: Real Estate Professional Total December 27, 2020 $ 1,073,755 $ 25,978,305 $ 27,052,060 Additions from acquisitions — 2,089,823 2,089,823 December 26, 2021 1,073,755 28,068,128 29,141,883 Additions from acquisitions — 26,051,018 26,051,018 January 1, 2023 $ 1,073,755 $ 54,119,146 $ 55,192,901

ACCRUED PAYROLL AND EXPENSES AN

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION	12 Months Ended
ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION	Jan. 01, 2023
Accrued Liabilities, Current [Abstract]
ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION	ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION Accrued payroll and expenses from continuing operations consist of the following at: January 1, December 26, Field talent payroll $ 6,923,137 $ 6,042,341 Field talent payroll related 940,849 1,310,918 Accrued bonuses and commissions 5,740,394 4,522,723 Other 5,566,414 4,277,938 Accrued payroll and expenses $ 19,170,794 $ 16,153,920 At December 26, 2021, Other current liabilities includes $3.5 million of deferred employer FICA. Under CARES Act, employers affected by the coronavirus epidemic were allowed relief from the payment of employer FICA taxes. The CARES Act only applies to taxes incurred from March 27, 2020 through December 31, 2020. The second half of the delayed payments were paid by December 31, 2022. The following is a schedule of future estimated contingent consideration payments from continuing operations as of January 1, 2023: Estimated Cash Payment Discount Net Due in: Less than one year $ 1,110,000 $ (28,940) $ 1,081,060

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Jan. 01, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES At January 1, 2023, federal income tax receivable of $1.7 million is included in Other current assets from continuing operations, see “Note 5 - Other Current Assets,” and state income tax payable of $0.3 million is included in Income taxes payable from continuing operations. At December 26, 2021, federal and state income tax payable of $0.4 million is included in Income taxes payable from continuing operations. The Company's income tax expense for the fiscal years are comprised of the following: 2022 2021 2020 Current federal income tax $ 589,528 $ 594,483 $ 752,397 Current state income tax 716,942 765,716 919,966 Deferred income tax (benefit) 2,352,601 1,279,388 (2,413,019) Income tax expense (benefit) from continuing operations 3,659,071 2,639,587 (740,656) Income tax expense from discontinued operations 4,810,362 918,613 1,253,748 Income tax expense $ 8,469,433 $ 3,558,200 $ 513,092 Significant components of the Company’s deferred income taxes from continuing operations are as follows at: January 1, December 26, Deferred tax assets: Allowance for credit losses $ 127,430 $ 103,609 Goodwill and intangible assets 786,455 996,763 Accrued payroll and expenses 404,050 207,600 Contingent consideration 271,130 535,687 Other long-term liabilities (deferred employer FICA) — 1,843,081 Share-based compensation 503,961 452,029 Net operating loss carry forward 984,902 1,356,294 Deferred tax liabilities: Prepaid expenses and other current assets (579,593) (579,027) Fixed assets (302,651) (367,751) Deferred income taxes, net $ 2,195,684 $ 4,548,285 The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: 2022 2021 2020 Tax expense (benefit) at federal statutory rate $ 3,133,256 21.0 % $ 2,750,467 21.0 % $ (590,634) 21.0 % State income taxes, net of federal benefit 794,554 5.3 % 1,100,072 8.4 % 96,269 (3.4) % Equity, permanent differences and other 178,493 1.2 % (503,123) (3.9) % 239,020 (8.5) % Work Opportunity Tax Credit, net (447,232) (3.0) % (707,829) (5.4) % (485,311) 17.3 % Income tax expense (benefit) from continuing operations 3,659,071 24.5 % 2,639,587 20.1 % (740,656) 26.4 % Income tax expense from discontinued operations 4,810,362 24.5 % 918,613 20.1 % 1,253,748 26.4 % Income tax expense $ 8,469,433 24.5 % $ 3,558,200 20.1 % $ 513,092 26.4 %

DEBT

DEBT	12 Months Ended
DEBT	Jan. 01, 2023
Debt Disclosure [Abstract]
DEBT	DEBT On July 16, 2019, the Company entered into a Credit Agreement (the “Credit Agreement”), maturing July 16, 2024, led by BMO, as lead administrative agent, lender, letters of credit issuer, and swing line lender. The Credit Agreement provides for a revolving facility (the “Revolving Facility”) permitting the Company to borrow funds from time to time in an aggregate amount up to $35 million. The Credit Agreement also provided for a term loan commitment (the “Term Loan”) permitting the Company to borrow funds from time to time in an aggregate amount not to exceed $30 million with principal payable quarterly, based on an annual percentage of the original principal amount as defined in the Credit Agreement, all of which has been funded. The Company also had the option to request an increase in in the aggregate Term Loan by $40 million, which was done in connection with the Horn Solutions acquisition. The Credit Agreement bore interest either at the Base Rate plus the Applicable Margin or LIBOR plus the Applicable Margin through August 17, 2022 (as such terms are defined in the Credit Agreement). The Company pays an unused commitment fee on the daily average unused amount of Revolving Facility. On February 8, 2021, the Company borrowed $3.8 million on the Revolving Facility in conjunction with the closing of the Momentum acquisition. On March 21, 2022, the Company paid down the balance on the existing Term Loan and a portion of the Revolving Facility using the proceeds from the sale of InStaff (See “Note 4 - Discontinued Operations”). On August 18, 2022, the Company entered into an amendment to the Credit Agreement with BMO to temporarily increase the Revolving Facility to $60 million for a period of ninety days and change the interest rate component from LIBOR to the Secured Overnight Financing Rate (“SOFR”). In connection with the Horn Solutions acquisition on December 12, 2022 (See “Note 3 - Acquisitions”), the Company borrowed $40 million, as noted above, pursuant to a second amendment to the Credit Agreement (“Second Credit Amendment”). The Company’s obligations under the Second Credit Amendment are secured by a first priority security interest in substantially all tangible and intangible property of the Company and its subsidiaries. The Second Credit Amendment bears interest either at the Base Rate plus the Applicable Margin or Adjusted Term SOFR plus the Applicable Margin (as such terms are defined in the Second Credit Amendment), with 2.5% of the original principal balance of the New Term Loan payable on the last business day of each quarter, beginning on March 31, 2023. The Second Credit Amendment contains customary affirmative and negative covenants. The Company is subject to a maximum Leverage Ratio and a minimum Fixed Charge Coverage Ratio as defined in the Second Credit Amendment. The Company was in compliance with these covenants as of January 1, 2023. Letter of Credit In March 2020, in conjunction with the 2020 EdgeRock acquisition, the Company entered into a standby letter of credit arrangement, which expires December 31, 2024, for purposes of protecting a lessor against default on lease payments. As of January 1, 2023, the Company had a maximum financial exposure from this standby letter of credit totaling $0.1 million, all of which is considered usage against the Revolving Facility. The Company has no history of default, nor is it aware of circumstances that would require it to perform under, any of these arrangements and believes that the resolution of any disputes thereunder that might arise in the future would not materially affect the Company's consolidated financial statements. Accordingly, no liability has been recorded in respect to these arrangements as of January 1, 2023. Line of Credit At January 1, 2023 and December 26, 2021, $22.6 million and $12.8 million, respectively, was outstanding on the revolving facilities. Average daily balance for Fiscal 2022, 2021 and 2020 was $18.4 million, $9.9 million, and $11.7 million, respectively. Borrowings under the revolving facilities consisted of and bore interest at: January 1, December 26, Base Rate $ 2,561,892 8.25 % $ 2,780,855 4.50 % SOFR 20,000,000 6.45 % — — % LIBOR — — % 10,000,000 2.35 % Total $ 22,561,892 $ 12,780,855 Long-Term Debt Long-term debt consisted of and bore interest at: January 1, December 26, Base Rate $ — — % $ 2,237,500 2.35 % Fixed rate — — % 24,625,000 2.39 % SOFR 40,000,000 6.72 % — — % Long-term debt $ 40,000,000 $ 26,862,500 Maturities on the Revolving Facility with BMO and long-term debt from continuing operations as of January 1, 2023, are as follows: Fiscal: 2023 $ 4,000,000 2024 58,561,892 62,561,892 Less deferred finance fees (259,469) Total, net $ 62,302,423 Cash Flow Hedge In April 2020, the Company entered into a pay-fixed/receive-floating interest rate swap agreement with our bank syndicate led by BMO that reduces the floating interest rate component on the Term Loan obligation. The $25.0 million notional amount was designed as a cash flow hedge on the underlying variable rate interest payments against a fixed interest rate. In accordance with cash flow hedge accounting treatment, the Company had determined that the hedge was perfectly effective using the change-in-variable-cash-flow method. On March 21, 2022, the Company paid down the balance on the existing Term Loan containing the $25.0 million notional amount, which cancelled the pay-fixed/receive-floating interest rate swap agreement. The unrealized gains or losses associated with the change in the fair value of the effective portion of the hedging instrument was recorded in accumulated other comprehensive income or loss. The Company reclassified the interest rate swap from accumulated other comprehensive gain or loss against interest expense in the same period in which the hedge transaction affected earnings. As of January 1, 2023, these amounts have been removed from Other long-term assets (See “Note 13 - Fair Value Measurements”). Convertible Note At January 1, 2023, the Company has a two-year convertible promissory note of $4.4 million due to the seller with an annual interest rate of 6%, with accrued and unpaid interest to be paid quarterly related to the Horn Solutions acquisition on December 12, 2022 (See “Note 3 - Acquisitions”). The promissory note is convertible into shares of our common stock at any time after the one-year anniversary of the promissory note at a conversion price equal to $17.12 per share. The promissory note is subordinate to the Company’s senior debt.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Jan. 01, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The accounting standard for fair value measurements defines fair value and establishes a market-based framework or hierarchy for measuring fair value. The standard is applicable whenever assets and liabilities are measured at fair value. The fair value hierarchy established prioritizes the inputs used in valuation techniques into three levels as follows: Level 1 - Observable inputs - quoted prices in active markets for identical assets and liabilities; Level 2 - Observable inputs other than the quoted prices in active markets for identical assets and liabilities - includes quoted prices for similar instruments, quoted prices for identical or similar instruments in inactive markets, and amounts derived from valuation models where all significant inputs are observable in active markets, for substantially the full term of the financial instrument; and Level 3 - Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable and require us to develop relevant assumptions. The following table summarizes the financial assets and liabilities measured at fair value on a recurring basis and the level they fall within the fair value hierarchy: Amounts Recorded at Fair Value Financial Statement Classification Fair Value Hierarchy January 1, December 26, Interest rate swap Other long-term assets Level 2 $ — $ 58,331 Convertible note Convertible note Level 2 $ 4,368,000 $ — Contingent consideration, net Contingent consideration, net - current and long-term Level 3 $ 1,081,060 $ 2,063,509 The changes in the Level 2 fair value measurements from December 26, 2021 to January 1, 2023 relate to the convertible note of $4.4 million on the Horn acquisition and to the cancellation of the interest rate swap agreement. Key inputs in determining the fair value of the convertible note was the interest rate of 6% and the interest rate swap as of December 26, 2021 were quoted prices from BMO. The changes in the Level 3 fair value measurements from December 26, 2021 to January 1, 2023 relates primarily to payments of $1.1 million on the Momentum acquisition, partially offset by $0.1 million in accretion. Key inputs in determining the fair

EQUITY

EQUITY	12 Months Ended
EQUITY	Jan. 01, 2023
Equity [Abstract]
EQUITY	EQUITY Authorized capital stock consists of 19,500,000 shares of common stock, par value $0.01 per share and 500,000 shares of undesignated preferred stock, par value $0.01 per share. Restricted Stock The Company issued net restricted common stock of 32,344 and 64,092 shares to team members and non-team member (non-employee) directors in Fiscal 2022 and Fiscal 2021, respectively. The restricted shares of $0.01 par value per share were issued under the 2013 Plan and contain a three-year service condition. The restricted stock constitutes issued and outstanding shares of the Company’s common stock, except for the right of disposal, for all purposes during the period of restriction including voting rights and dividend distributions. In connection with the vesting portions of the restricted stock, the Company repurchased 610, and 231 shares of company stock, or treasury stock, to satisfy the withholding obligation in connection with the vesting of a portion of the restricted stock for Fiscal 2021, and 2020, respectively. No treasury stock was repurchased in 2022. Treasury stock is accounted for under the cost method whereby the entire cost of the acquired stock is recorded.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Jan. 01, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	SHARE-BASED COMPENSATION Stock Options In December 2013, the board of directors adopted the original 2013 Plan. Under the original 2013 Plan team members, directors and consultants of the Company may receive incentive stock options and other awards. To the extent any option or award expires unexercised or is canceled, terminated or forfeited in any manner without the issuance of common stock thereunder, such shares shall again be available for issuance under the original 2013 Plan. As of January 1, 2023, a total of 1,012,967 shares remain available for issuance under the 2013 Plan. The term of each option is determined by the board of directors but cannot exceed 10 years. Unless otherwise specified in an option agreement, options vest and become exercisable on the following schedule: 20% immediately and 20% on each anniversary date of the grant date. Each option shall be designated as an incentive stock option (“ISO”) or a non-qualified option (“NQO”). The exercise price of an ISO shall not be less than the fair market value of the stock covered by the ISO at the grant date; provided, however, the exercise price of an ISO granted to any person who owns, directly or indirectly, stock of the Company constituting more than 10% of the total combined voting power of all classes of outstanding stock of the Company or of any affiliate of the Company, shall not be less than 110% of such fair market value. The fair value of each option award was estimated on the date of grant using a Black-Scholes option pricing model and the assumptions in the following table. Because this option valuation model incorporates ranges of assumptions for inputs, those ranges are disclosed below. The Company bases the estimate of expected volatility on the historical volatilities of the Company for a period equal to the expected life of the option. The risk-free rate for periods within the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The Company expects to use historical data to estimate team member termination within the valuation model; separate groups of team members that have similar historical termination behavior are considered separately for valuation purposes. The Company believes these estimates and assumptions are reasonable. However, these estimates and assumptions may change in the future based on actual experience as well as market conditions. For Fiscal 2022, 2021 and 2020, the Company recognized $0.7 million, $0.6 million and $0.5 million of compensation expense from continuing operations related to stock awards, respectively. Unamortized share-based compensation expense from continuing operations as of January 1, 2023 amounted to $0.9 million which is expected to be recognized over the next 2.7 years. The following assumptions were used to estimate the fair value of stock options for the years ended: 2022 2021 2020 Weighted-average fair value of awards $ 5.17 $ 4.91 $ 4.60 Weighted-average risk-free interest rate 2.7 % 0.8 % 0.4 % Weighted-average dividend yield $ 0.54 $ 0.35 $ 0.96 Weighted-average volatility factor 54.6 % 53.3 % 53.6 % Weighted-average expected life 10.0 yrs 10.0 yrs 10.0 yrs A summary of stock option activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Options Awards outstanding at December 29, 2019 564,845 $ 18.90 7.7 $ 2,412 Granted 93,610 $ 10.28 Forfeited / Canceled (5,800) $ 22.22 Awards outstanding at December 27, 2020 652,655 $ 17.63 7.1 $ 665 Granted 116,374 $ 11.57 Exercised (1,350) $ 9.72 Forfeited / Canceled (72,350) $ 15.01 Awards outstanding at December 26, 2021 695,329 $ 16.91 6.7 $ 665 Granted 164,000 $ 12.87 Exercised (1,000) $ 9.75 Forfeited / Canceled (36,650) $ 17.65 Awards outstanding at January 1, 2023 821,679 $ 16.08 6.4 $ 1,907 Awards exercisable at December 26, 2021 475,765 $ 17.62 5.9 $ 452 Awards exercisable at January 1, 2023 573,863 $ 17.50 5.4 $ 1,164 Number of Weighted Average Grant Date Fair Value Non-vested outstanding at December 26, 2021 219,564 $ 12.73 Non-vested outstanding at January 1, 2023 247,816 $ 7.64 During Fiscal 2022 there were no cashless stock option exercises. During Fiscal 2021 the Company issued 213 shares of common stock upon the cashless exercise of 600 stock options, and during Fiscal 2020, there were no cashless stock option exercises. Restricted Stock For Fiscal 2022, 2021 and 2020, the Company recognized $0.4 million, $0.5 million, and $0.3 million, respectively, of compensation expense related to restricted stock. Unamortized share-based compensation expense as of January 1, 2023 amounted to $0.6 million which is expected to be recognized over the next 1.8 years. A summary of restricted stock activity is presented as follows: Number of Weighted Average Grant Date Fair Value Restricted outstanding at December 29, 2019 18,000 $ 28.61 Issued 21,624 $ 9.02 Vested (14,406) $ 21.26 Restricted outstanding at December 27, 2020 25,218 $ 16.01 Issued 64,702 $ 12.04 Vested (29,076) $ 15.75 Restricted outstanding at December 26, 2021 60,844 $ 11.91 Issued 32,344 $ 13.14 Vested (31,168) $ 11.79 Restricted outstanding at January 1, 2023 62,020 $ 12.21 Nonvested outstanding at December 26, 2021 60,844 $ 11.91 Nonvested outstanding at January 1, 2023 62,020 $ 12.21 Warrant Activity For Fiscal 2022, 2021 and 2020, the Company did not recognize compensation cost related to warrants. There was no unamortized stock compensation expense remaining to be recognized as of January 1, 2023. A summary of warrant activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Warrants Warrants outstanding at December 29, 2019 64,482 $ 13.84 0.8 $ 473 Expired (38,620) $ 11.85 Warrants exercisable at December 27, 2020 25,862 $ 16.80 0.4 $ — Expired (25,862) $ 16.80 Warrants outstanding at December 26,2021 and January 1, 2023 — $ — 0.0 $ — Warrants exercisable at December 26, 2021 and January 1, 2023 — $ — 0.0 $ — There were no non-vested warrants outstanding at January 1, 2023, December 26, 2021, and December 27, 2020. There were no exercises of warrants in Fiscal 2022, 2021, and 2020. The intrinsic value in the tables above is the amount by which the market value of the underlying stock exceeded the exercise price of outstanding options or warrants, before applicable income taxes and represents the amount holders would have realized if all in-the-money options or warrants had been exercised on the last business day of the period indicated. 2020 Employee Stock Purchase Plan (“2020 ESPP”) In November 2020, the Company's shareholders approved the 2020 ESPP. Under the 2020 ESPP, eligible team members of the Company may elect for payroll deductions to purchase shares on each purchase date during an offering period. A total of 250,000 shares of common stock of BGSF, Inc. were initially reserved for issuance pursuant to the 2020 ESPP. For Fiscal 2022, and 2021, the Company issued 59,506 and 31,776 shares of common stock under the 2020 ESPP, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Jan. 01, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS There were no related party transactions in Fiscal 2022, 2021, or 2020.

TEAM MEMBER BENEFIT PLAN

TEAM MEMBER BENEFIT PLAN	12 Months Ended
TEAM MEMBER BENEFIT PLAN	Jan. 01, 2023
Retirement Benefits [Abstract]
TEAM MEMBER BENEFIT PLAN	TEAM MEMBER BENEFIT PLAN Defined Contribution Plan The Company provides a defined contribution plan (the “401(k) Plan”) for the benefit of its eligible team members and field talent. The 401(k) Plan allows participants to make contributions subject to applicable statutory limitations. The Company matches participants contributions 100% up to the first 3% and 50% of the next 2% of a team member or field talent's compensation. The Company contributed $1.5 million, $1.5 million and $1.3 million from continuing operations to the 401(k) Plan for Fiscal 2022, 2021 and 2020, respectively.

BUSINESS SEGMENTS

BUSINESS SEGMENTS	12 Months Ended
BUSINESS SEGMENTS	Jan. 01, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS The Company has continuing operations within two industry segments: Real Estate and Professional. Segment income from continuing operations includes all revenue and cost of services, direct selling expenses, depreciation and amortization expense and excludes all general and administrative (home office) expenses. Assets of home office include cash, unallocated prepaid expenses, property and equipment, deferred tax assets, and other assets. The following table provides a reconciliation of revenue and income from continuing operations by reportable segment to consolidated results for the periods indicated: 2022 2021 2020 Revenue: Real Estate $ 121,093,109 $ 92,017,975 $ 68,755,975 Professional 177,328,719 147,009,202 138,369,505 Total $ 298,421,828 $ 239,027,177 $ 207,125,480 Depreciation: Real Estate $ 178,904 $ 210,180 $ 218,425 Professional 354,905 389,995 404,590 Home office 63,573 85,371 134,023 Total $ 597,382 $ 685,546 $ 757,038 Amortization: Professional $ 2,337,535 $ 2,430,827 $ 3,923,063 Home office 1,118,341 581,956 180,687 Total $ 3,455,876 $ 3,012,783 $ 4,103,750 Operating income (loss): Real Estate $ 19,803,015 $ 14,663,443 $ 9,671,504 Professional - without CARES Act credit and impairment loss 15,603,944 10,340,171 7,514,924 Professional - CARES Act credit — 921,093 — Professional - impairment loss — — (7,239,514) Home office - general and administrative (19,124,010) (14,947,796) (11,251,929) Home office - CARES Act credit — 1,150,440 — Home office - gain on contingent consideration — 2,402,844 76,102 Total $ 16,282,949 $ 14,530,195 $ (1,228,913) 2022 2021 2020 Capital Expenditures: Real Estate $ 135,259 $ 105,547 $ 81,918 Professional 89,840 107,476 184,611 Home office 5,455,178 2,990,886 1,809,687 Total $ 5,680,277 $ 3,203,909 $ 2,076,216 Total Assets: Real Estate $ 29,302,189 $ 20,753,085 Professional 141,018,474 92,782,442 Home office 24,352,502 20,347,059 Discontinued operations — 14,411,380 Total $ 194,673,165 $ 148,293,966

QUARTERLY FINANCIAL DATA (UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED)	Jan. 01, 2023
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY FINANCIAL DATA (UNAUDITED)	QUARTERLY FINANCIAL DATA (UNAUDITED) 2022 First Second Third Fourth Fiscal Revenues $ 68,542,277 $ 74,089,166 $ 78,507,873 $ 77,282,512 $ 298,421,828 Gross profit $ 23,430,799 $ 25,059,426 $ 27,999,845 $ 27,057,401 $ 103,547,470 Income from continuing operations $ 2,007,769 $ 3,183,642 $ 4,652,473 $ 1,417,311 $ 11,261,195 Income (loss) from discontinued operations, net of tax $ 13,792,014 $ (7,228) $ — $ 314,892 $ 14,099,678 Net income $ 15,799,783 $ 3,176,414 $ 4,652,473 $ 1,732,203 $ 25,360,873 Net income per share - basic: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.08 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.66 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - basic $ 1.52 $ 0.30 $ 0.44 $ 0.16 $ 2.43 Net income per share - diluted: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.07 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.65 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - diluted $ 1.51 $ 0.30 $ 0.44 $ 0.16 $ 2.42 Weighted-average shares outstanding: Basic 10,428,897 10,472,353 10,492,396 10,500,733 10,426,821 Diluted 10,485,104 10,514,261 10,532,918 10,544,323 10,472,845 2021 First Second Third Fourth Fiscal Revenues $ 49,750,192 $ 57,397,722 $ 64,184,813 $ 67,694,450 $ 239,027,177 Gross Profit $ 16,214,709 $ 19,247,481 $ 22,046,888 $ 23,431,825 $ 80,940,903 (Loss) income from continuing operations $ (211,583) $ 2,635,226 $ 3,713,480 $ 4,320,752 $ 10,457,875 Income from discontinued operations, net of tax $ 923,380 $ 807,612 $ 930,129 $ 990,482 $ 3,651,603 Net income $ 711,797 $ 3,442,838 $ 4,643,609 $ 5,311,234 $ 14,109,478 Net (loss) income per share - basic: Continuing operations $ (0.02) $ 0.25 $ 0.36 $ 0.42 $ 1.01 Discontinued operations $ 0.09 $ 0.08 $ 0.09 $ 0.09 $ 0.35 Net income per share - basic $ 0.07 $ 0.33 $ 0.45 $ 0.51 $ 1.36 Net (loss) income per share - diluted: Continuing operations $ (0.02) $ 0.25 $ 0.36 $ 0.41 $ 1.00 Discontinued operations 0.09 0.08 0.09 0.09 0.35 Net income per share - diluted $ 0.07 $ 0.33 $ 0.45 $ 0.50 $ 1.35 Weighted-average shares outstanding: Basic 10,332,817 10,340,243 10,380,902 10,414,262 10,367,054 Diluted 10,394,841 10,391,925 10,427,114 10,464,885 10,416,610

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Jan. 01, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Dividend On February 13, 2023, the Company's board of directors declared a cash dividend in the amount of $0.15 per share of common stock to be paid on March 2, 2023 to all shareholders of record as of the close of business on February 23, 2023. Trade names At the February 2023 Board of Directors meeting, management’s plan was approved to rebrand as BGSF, eliminating various current trade names. Management intends to complete this rebranding by the end of the second quarter of 2023. The decision to rebrand creates an indication of impairment of the $22.5 million in trade name assets, which will be written off in 2023. Since the trade name asset has an indefinite life, the carrying value is not amortized. Thus, the impairment will have no cash impact. Appointment of Chief Financial Officer and Secretary On March 3, 2023, the Board of Directors of the Company approved the appointment of John Barnett, as Chief Financial Officer and Secretary of the Company, effective March 20, 2023 (the “Commencement Date”). B G Staff Services, Inc., a subsidiary of the Company, entered into an Executive Employment Agreement (the “Employment Agreement”) with Mr. Barnett. The Employment Agreement remains in effect through December 31, 2025, and then under successive one-year extensions unless terminated pursuant to its terms. In the event that Mr. Barnett’s employment is terminated for any reason, he is eligible to receive his accrued but unpaid base salary, earned but unpaid acquisition bonus, and (if the termination is due to death, involuntary termination without “cause,” termination for “good reason,” or expiration of the employment period) earned but unpaid bonus for the preceding fiscal year and a prorated annual bonus for the fiscal year in which the termination occurs (each calculated as described in the Employment Agreement). Resignation of Chief Financial Officer and Secretary On March 3, 2023, Dan Hollenbach resigned as the Chief Financial Officer and Secretary of the Company and its subsidiaries, effective March 20, 2023, and will then act as a senior advisor with BGSF through April 30, 2024. Mr. Hollenbach’s resignation was part of the Company’s leadership succession plan and Mr. Hollenbach’s planned retirement. On March 3, 2023, the Company and BG Staff Services, Inc., a subsidiary of the Company, entered into an Amended Executive Employment Agreement (the “Amended Employment Agreement”) with Mr. Hollenbach. The Amended Employment Agreement remains in effect through April 30, 2024, unless extended by mutual agreement or terminated pursuant to its terms. In the event that Mr. Hollenbach’s employment is terminated for any reason, he is eligible to receive his accrued but unpaid base salary, earned but unpaid acquisition bonus, and (if the termination is due to death or expiration of the employment period) unpaid bonus for 2023 and unpaid acquisition bonus (each calculated as described in the Amended Employment Agreement). The Company and Mr. Hollenbach have also entered into a confidentiality, non-solicitation, non-interference and non-competition agreement, which remains in effect.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jan. 01, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of the Company. All significant intercompany transactions and balances have been eliminated in consolidation.
Fiscal Year	Fiscal Year The Company has a 52/53 week fiscal year. Fiscal years for the consolidated financial statements included herein are for the 53 weeks ended January 1, 2023, and 52 weeks ended December 26, 2021, and December 27, 2020, referred to herein as Fiscal 2022, 2021, and 2020, respectively.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2020 and 2021 financial statements to conform with the 2022 presentation.
Management Estimates	Management Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates affecting the financial statements include allowances for credit losses, goodwill, intangible assets, lease liability, contingent consideration obligations related to acquisitions, and income taxes. Additionally, the valuation of share-based
Financial Instruments	Financial Instruments
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable
Property and Equipment	Property and Equipment The Company depreciates the cost of property and equipment over the estimated useful lives of the assets using the straight-line method ranging from five
Deposits	Deposits The Company maintains guaranteed costs policies for workers' compensation coverage in monopolistic states and minimal loss retention coverage in all other states. Under these policies, the Company is required to maintain refundable deposits of $2.4 million and $3.9 million, which are included in Deposits and other assets from continuing operations in the accompanying consolidated balance sheets, as of January 1, 2023 and December 26, 2021, respectively.
Other Assets	Other Assets The Company capitalizes direct costs incurred cloud computing implementation costs from hosting arrangements and are reported as a component of Other assets. All other internal-use software development costs are capitalized and reported as a component of computer software within intangible assets. In Fiscal 2022, the Company added software assets of $2.5 million and reclassified $1.3 million from property and equipment related to the information technology improvement project.
Leases	Leases The Company leases all their office space through operating leases, which expire at various dates through 2028. Many of the lease agreements obligate the Company to pay real estate taxes, insurance and certain maintenance costs, which are accounted for separately. Certain of the Company’s lease arrangements contain renewal provisions from 3 to 10 years, exercisable at the Company's option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company determines if an arrangement is an operating lease at inception. Leases with an initial term of 12 months or less are not recorded on the balance sheet. All other leases are recorded on the balance sheet as right-of-use assets and lease liabilities for the lease term. Right-of-use lease assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term and include options to extend or terminate the lease when they are reasonably certain to be exercised. The present value of lease payments is determined primarily using the incremental borrowing rate based on the information available at lease commencement date. The Company’s operating lease expense is recognized on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses.
Intangible Assets	Intangible Assets The Company holds intangible assets with indefinite and finite lives. Intangible assets with indefinite useful lives are not amortized. Intangible assets with finite useful lives are amortized over their respective estimated useful lives, ranging from three Identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value. Significant unobservable inputs are used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets are discounted back to their net present value. The Company capitalizes purchased software and internal payroll costs directly incurred in the modification of software for internal use. Software maintenance and training costs are expensed in the period incurred. The Company evaluates the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. The Company annually evaluates the remaining useful lives of all intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. In the Professional segment, the Company recognized a $3.7 million trade name impairment loss and a $3.5 million client partner list impairment loss in Fiscal 2020 (see “Note 8 - Intangible Assets”). The Company determined that there were no impairment indicators for these assets in Fiscal 2022 or 2021. At the February 2023 Board of Directors meeting, management’s plan was approved to rebrand as BGSF, eliminating various current trade names. See “Note 8 - Intangible Assets”.
Goodwill	Goodwill Goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized net asset fair values including identifiable intangible asset values in a business combination. The Company reviews goodwill for impairment annually during the fourth quarter or whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. The Company considered the current and expected future economic and market conditions surrounding COVID-19 and its impact on each of the reporting units. Based on annual testing, the Company has determined that there was no goodwill impairment in Fiscal 2022, 2021 or 2020. The Company first evaluates qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of the reporting unit is less than its carrying amount, including goodwill. If after qualitatively assessing the totality of events or circumstances, the Company determines that it is not more likely than not that the fair value of the reporting unit is less than its carrying amount, then further testing is unnecessary. If after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of the reporting unit is less than its carrying amount, the Company then estimates the fair value of the reporting unit and compares the fair value of the reporting unit with its carrying amount, including goodwill, as discussed below. In assessing whether it is more likely than not that an indefinite-lived intangible asset is impaired, the Company assesses relevant events and circumstances that could affect the significant inputs used to determine the fair value. The quantitative impairment test for an indefinite-lived intangible asset consists of a comparison of the fair value of the asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, a reporting unit shall recognize an impairment loss in an amount equal to that excess. The quantitative goodwill impairment test involves a two-step process. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is required. If the fair value of the reporting unit is less than the carrying value, the Company must perform the second step of the impairment test to measure the amount of impairment loss. In the second step, the reporting unit's fair value is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill in the same manner as if the reporting unit was being acquired in a business combination. If the implied fair value of the reporting unit's goodwill is less than the carrying value, the difference is recorded as an impairment loss.
Deferred Financing Fees	Deferred Financing Fees
Contingent Consideration	Contingent Consideration The Company has an obligation, to be paid in cash, related to an acquisition if certain operating and financial goals are met. The fair value of this contingent consideration is determined using expected cash flows and present value technique. The fair value calculation of the expected future payments uses a discount rate commensurate with the risks of the expected cash flow. The resulting discount is amortized as interest expense over the outstanding period using the effective interest method.
Revenue Recognition	Revenue Recognition The Company derives its revenues from continuing operations in Real Estate and Professional segments. The Company provides workforce solutions and placement services. Revenues are recognized when promised services are delivered to client partners, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. Revenues from continuing operations as presented on the consolidated statements of operations and comprehensive income represent services rendered to client partners less sales adjustments and allowances. Reimbursements, including those related to out-of-pocket expenses, are also included in revenues, and the related amounts of reimbursable expenses are included in cost of services. The Company records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified field talent, (ii) has the discretion to select the field talent and establish their price and duties and (iii) bears the risk for services that are not fully paid for by client partners. Workforce solution revenues - Field talent revenues from contracts with client partners are recognized in the amount to which the Company has a right to invoice, when the services are rendered by the Company’s field talent. Contingent placement revenues - Any revenues associated with workforce solutions that are provided on a contingent basis are recognized once the contingency is resolved, as this is when control is transferred to the client partner, usually when employment candidates start their employment. Retained search placement revenues - Any revenues from these workforce solutions are recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services, which is less than 1% of consolidated revenues. Managed services revenues - include both workforce solution revenues and fixed fee revenues from client partner contracts. Services performed represent the transfer of control to the client partner over a given period of time. Fixed fee revenues are recognized in equal amounts at fixed intervals as promised services are delivered. Contracts generally include an enforceable right to payment for services provided to date. The Company estimates the effect of placement candidates who do not remain with its client partners through the guarantee period (generally 90 days) based on historical experience. Allowances, recorded as a liability, are established to estimate these losses. Fees to client partners are generally calculated as a percentage of the new worker’s annual compensation. No fees for placement workforce solutions are charged to employment candidates. These assumptions determine the timing of revenue recognition for the reported period. Refer to Note 19 for disaggregated revenues by segment. Payment terms in the Company's contracts vary by the type and location of its client partner and the workforce solutions offered. The term between invoicing and when payment is due is not significant. There were no unsatisfied performance obligations as of January 1, 2023. There were no revenues recognized during Fiscal 2022 related to performance obligations satisfied or partially satisfied in previous periods. There are no contract costs capitalized. The Company did not recognize any contract impairments during Fiscal 2022.
Advertising	Advertising The Company recognizes advertising expense in selling, general and administrative expenses as the services are incurred. Total advertising expense from continuing operations for Fiscal 2022, 2021 and 2020 was $1.8 million, $1.3 million, and $1.6 million, respectively.
Share-Based Compensation	Share-Based Compensation The Company recognizes compensation expense in selling, general and administrative expenses over the service period for options or restricted stock that are expected to vest and records adjustments to compensation expense at the end of the service period if actual forfeitures differ from original estimates.
Earnings Per Share	Earnings Per Share Basic earnings per common share are computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated by dividing income available to common stockholders by the weighted average number of common shares outstanding during the period adjusted to reflect potentially dilutive securities. Antidilutive shares are excluded from the calculation of earnings per share.
Income Taxes	Income Taxes The current provision for income taxes represents estimated amounts payable or refundable on tax returns filed or to be filed for the year. The Company recognizes any penalties when necessary as part of selling, general and administrative expenses. As of January 1, 2023, goodwill of $50.4 million, which is limited annually, is expected to be deductible for tax purposes. Deferred tax assets and liabilities are recorded for the estimated future tax effects of temporary differences between the tax basis of assets and liabilities and amounts are classified as noncurrent in the consolidated balance sheets. Deferred tax assets are also recognized for net operating loss and tax credit carryovers. The overall change in deferred tax assets and liabilities for the period measures the deferred tax expense or benefit for the period. Effects of changes in enacted tax laws on deferred tax assets and liabilities are reflected as adjustments to tax expense in the period of enactment. As of January 1, 2023, the Company has a $3.9 million net operating loss carry forward from the 2020 EdgeRock acquisition with no expiration date. These net operating losses are subject to an annual Internal Revenue Code Section 382 limitation of $1.3 million. When appropriate, the Company will record a valuation allowance against net deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. The Company believes that it is more likely than not that all deferred tax assets will be realized and thus, believes that a valuation allowance is not required as of January 1, 2023 or December 26, 2021.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40) ("ASU 2020-06"). The new standard eliminates the cash conversion and beneficial conversion feature models that previously required separate accounting for conversion features. Entities that had those conversion features will report less interest expense as those conversion features were recorded as debt discounts which were amortized over the term of the debt. In addition, ASU 2020-06 requires the application of the if-converted method when calculating diluted earnings per share. Under the new standard, the conversion of debt that is accounted for as a liability in its entirety will not result in any gain or loss if the conversion feature is exercised according to the original conversion terms. If those terms allowed the issuer to include cash as

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jan. 01, 2023
Accounting Policies [Abstract]
Revenue from External Customers by Geographic Areas	Geographic revenue from continuing operations in excess of 10% of the Company's consolidated revenue in Fiscal 2022 and the related percentage for Fiscal 2021 and 2020 was generated in the following areas: 2022 2021 2020 Tennessee 10 % 12 % 16 % Texas 23 % 23 % 15 %
Summary of Valuation Allowance	Changes in the allowance for credit losses from continuing operations for the fiscal years are as follows: 2022 2021 Beginning balance $ 448,622 $ 492,087 Acquired allowance for credit losses - Horn Solutions 108,983 — Provision for credit losses, net 315,036 221,240 Amounts written off, net (315,036) (264,705) Ending balance $ 557,605 $ 448,622
Schedule of Weighted Average Number of Shares	The following is a reconciliation of the number of shares used in the calculation of basic and diluted earnings per share for the respective periods: January 1, December 26, December 27, Weighted-average number of common shares outstanding: 10,426,821 10,367,054 10,311,606 Effect of dilutive securities: Stock options and restricted stock 46,024 49,556 26,423 Weighted-average number of diluted common shares outstanding 10,472,845 10,416,610 10,338,029
Schedule of Securities excluded from Calculation of Earnings (loss) per Share	Stock options and restricted stock 359,650 401,450 423,350 Warrants — — 25,862 Convertible note 255,140 — — Antidilutive shares 614,790 401,450 449,212

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	Jan. 01, 2023
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The acquisition has been allocated to the assets acquired and liabilities assumed as of the date of acquisition as follows: Accounts receivable $ 345,121 Prepaid expenses and other assets 3,626 Property plant and equipment, net 5,101 Intangible assets 3,347,970 Goodwill 2,089,823 Liabilities Assumed (73,708) Total net assets acquired $ 5,717,933 Cash 3,791,210 Fair value of contingent consideration 1,926,723 Total fair value of consideration transferred for acquired business $ 5,717,933 Accounts receivable $ 3,733,515 Prepaid expenses and other assets 117,767 Property and equipment 83,234 Right-of-use asset - operating leases 1,528,073 Intangible assets 13,926,585 Goodwill 26,051,018 Current liabilities assumed (1,786,715) Lease liability - operating leases (1,528,073) Total net assets acquired $ 42,125,404 Cash $ 33,940,000 Hold back (included in Other current liabilities) 1,000,000 Convertible Note 4,368,000 Common stock 3,351,000 Working capital adjustment (533,596) Total fair value of consideration transferred for acquired business $ 42,125,404
Allocation of Intangible Assets	The allocation of the intangible assets is as follows: Estimated Fair Estimated Covenants not to compete $ 37,800 5 years Trade name 1,420,000 Indefinite Client partner list 1,890,170 10 years Total $ 3,347,970 The allocation of the intangible assets is as follows: Estimated Fair Estimated Covenants not to compete $ 50,000 5 years Client partner list 13,876,585 10 years Total $ 13,926,585
Business Acquisition, Pro Forma Information	The Company estimates the revenues and net income from continuing operations for the periods below that would have been reported if the Momentum and Horn Solutions acquisitions had taken place on the first day of the Company's Fiscal 2021 would be as follows (dollars in thousands, except per share amounts): 2022 2021 Revenues $ 326,798 $ 262,398 Gross profit $ 116,781 $ 91,073 Net income $ 11,106 $ 8,997 Net income per share: Basic $ 1.06 $ 0.87 Diluted $ 1.05 $ 0.86

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
DISCONTINUED OPERATIONS (Tables)	Jan. 01, 2023
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The financial results of InStaff are as follows (dollars in thousands): Fiscal Year 2022 2021 2020 Revenue $ 16,465 $ 71,292 $ 70,765 Cost of services 14,144 60,948 60,585 Gross profit 2,321 10,344 10,180 Selling expenses 1,062 5,684 5,314 Depreciation 24 90 99 Income from operations of discontinued operations before gain on sale and income taxes $ 1,235 $ 4,570 $ 4,767 December 26, Carrying amount of assets included as part of discontinued operations: Accounts receivable $ 7,198 Property and equipment, net 201 Deposits 36 Right-of-use assets - operating leases 303 Intangible assets, net 1,648 Goodwill 5,025 Total assets classified as discontinued operations $ 14,411 Carrying amount of liabilities included as part of discontinued operations: Accrued payroll and expenses $ 1,129 Lease liability, current portion 133 Lease liability, less current portion 190 Total liabilities classified as discontinued operations $ 1,452

OTHER CURRENT ASSETS (Tables)

OTHER CURRENT ASSETS (Tables)	12 Months Ended
OTHER CURRENT ASSETS (Tables)	Jan. 01, 2023
Other current assets [Abstract]
Schedule of Other Current Assets	as of January 1, 2023 and December 26, 2021 consist of the following: 2022 2021 CARES Act receivable $ 2,368,049 $ 2,368,049 Deferred consideration 2,000,000 — Income tax receivable 1,667,235 — Horn Solutions working capital adjustment 533,596 — Workers' compensation deposit refund receivable 448,155 — Due from Sentech 410,771 — Other 31,389 13,148 $ 7,459,195 $ 2,381,197

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Jan. 01, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	as of January 1, 2023 and December 26, 2021 consist of the following: 2022 2021 Leasehold improvements $ 1,397,316 $ 1,384,009 Furniture and fixtures 1,505,709 1,401,015 Computer systems 4,077,083 5,839,675 6,980,108 8,624,699 Accumulated depreciation (4,898,993) (4,293,647) Property and equipment, net $ 2,081,115 $ 4,331,052

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Jan. 01, 2023
Leases, Operating [Abstract]
Lessee, Operating Lease, Liability, Maturity	The undiscounted annual future minimum lease payments of continuing operations consist of the following at: January 1, 2023 2023 $ 2,042,792 2024 1,538,403 2025 805,455 2026 401,920 2027 379,132 Thereafter 168,333 Total lease payment 5,336,035 Interest (445,354) Present value of lease liabilities $ 4,890,681

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
INTANGIBLE ASSETS (Tables)	Jan. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Finite and indefinite lived intangible assets from continuing operations consist of the following at: January 1, 2023 Gross Value Accumulated Net Finite lives: Client partner lists $ 58,609,423 $ 38,227,373 $ 20,382,050 Covenant not to compete 2,391,385 1,886,225 505,160 Computer software 7,207,568 3,086,933 4,120,635 68,208,376 43,200,531 25,007,845 Indefinite lives: Trade names 23,977,000 1,432,434 22,544,566 Total $ 92,185,376 $ 44,632,965 $ 47,552,411 December 26, 2021 Gross Value Accumulated Net Finite lives: Client partner lists $ 44,732,838 $ 36,112,796 $ 8,620,042 Covenant not to compete 2,341,385 1,663,444 677,941 Computer software 3,594,313 1,851,952 1,742,361 50,668,536 39,628,192 11,040,344 Indefinite lives: Trade names 23,977,000 1,432,434 22,544,566 Total $ 74,645,536 $ 41,060,626 $ 33,584,910
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization expense from continuing operations for the next five years and thereafter is as follows: Fiscal Years Ending: 2023 $ 6,563,709 2024 5,442,478 2025 4,017,497 2026 2,882,030 2027 2,329,279 Thereafter 3,772,852 Total $ 25,007,845

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
GOODWILL (Tables)	Jan. 01, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill from continuing operations as of and during the years ended were as follows at: Real Estate Professional Total December 27, 2020 $ 1,073,755 $ 25,978,305 $ 27,052,060 Additions from acquisitions — 2,089,823 2,089,823 December 26, 2021 1,073,755 28,068,128 29,141,883 Additions from acquisitions — 26,051,018 26,051,018 January 1, 2023 $ 1,073,755 $ 54,119,146 $ 55,192,901

ACCRUED PAYROLL AND EXPENSES _2

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION (Tables)	12 Months Ended
	Jan. 01, 2023
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Liabilities	Accrued payroll and expenses from continuing operations consist of the following at: January 1, December 26, Field talent payroll $ 6,923,137 $ 6,042,341 Field talent payroll related 940,849 1,310,918 Accrued bonuses and commissions 5,740,394 4,522,723 Other 5,566,414 4,277,938 Accrued payroll and expenses $ 19,170,794 $ 16,153,920
Schedule of Future Estimated Earnout Payments	The following is a schedule of future estimated contingent consideration payments from continuing operations as of January 1, 2023: Estimated Cash Payment Discount Net Due in: Less than one year $ 1,110,000 $ (28,940) $ 1,081,060

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Jan. 01, 2023
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The Company's income tax expense for the fiscal years are comprised of the following: 2022 2021 2020 Current federal income tax $ 589,528 $ 594,483 $ 752,397 Current state income tax 716,942 765,716 919,966 Deferred income tax (benefit) 2,352,601 1,279,388 (2,413,019) Income tax expense (benefit) from continuing operations 3,659,071 2,639,587 (740,656) Income tax expense from discontinued operations 4,810,362 918,613 1,253,748 Income tax expense $ 8,469,433 $ 3,558,200 $ 513,092
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred income taxes from continuing operations are as follows at: January 1, December 26, Deferred tax assets: Allowance for credit losses $ 127,430 $ 103,609 Goodwill and intangible assets 786,455 996,763 Accrued payroll and expenses 404,050 207,600 Contingent consideration 271,130 535,687 Other long-term liabilities (deferred employer FICA) — 1,843,081 Share-based compensation 503,961 452,029 Net operating loss carry forward 984,902 1,356,294 Deferred tax liabilities: Prepaid expenses and other current assets (579,593) (579,027) Fixed assets (302,651) (367,751) Deferred income taxes, net $ 2,195,684 $ 4,548,285
Schedule of Effective Income Tax Rate Reconciliation	The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows: 2022 2021 2020 Tax expense (benefit) at federal statutory rate $ 3,133,256 21.0 % $ 2,750,467 21.0 % $ (590,634) 21.0 % State income taxes, net of federal benefit 794,554 5.3 % 1,100,072 8.4 % 96,269 (3.4) % Equity, permanent differences and other 178,493 1.2 % (503,123) (3.9) % 239,020 (8.5) % Work Opportunity Tax Credit, net (447,232) (3.0) % (707,829) (5.4) % (485,311) 17.3 % Income tax expense (benefit) from continuing operations 3,659,071 24.5 % 2,639,587 20.1 % (740,656) 26.4 % Income tax expense from discontinued operations 4,810,362 24.5 % 918,613 20.1 % 1,253,748 26.4 % Income tax expense $ 8,469,433 24.5 % $ 3,558,200 20.1 % $ 513,092 26.4 %

DEBT (Tables)

DEBT (Tables)	12 Months Ended
DEBT (Tables)	Jan. 01, 2023
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities	Borrowings under the revolving facilities consisted of and bore interest at: January 1, December 26, Base Rate $ 2,561,892 8.25 % $ 2,780,855 4.50 % SOFR 20,000,000 6.45 % — — % LIBOR — — % 10,000,000 2.35 % Total $ 22,561,892 $ 12,780,855
Schedule of Long-term Debt Instruments	Long-term debt consisted of and bore interest at: January 1, December 26, Base Rate $ — — % $ 2,237,500 2.35 % Fixed rate — — % 24,625,000 2.39 % SOFR 40,000,000 6.72 % — — % Long-term debt $ 40,000,000 $ 26,862,500
Schedule of Maturities of Long-term Debt	Maturities on the Revolving Facility with BMO and long-term debt from continuing operations as of January 1, 2023, are as follows: Fiscal: 2023 $ 4,000,000 2024 58,561,892 62,561,892 Less deferred finance fees (259,469) Total, net $ 62,302,423

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Jan. 01, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table summarizes the financial assets and liabilities measured at fair value on a recurring basis and the level they fall within the fair value hierarchy: Amounts Recorded at Fair Value Financial Statement Classification Fair Value Hierarchy January 1, December 26, Interest rate swap Other long-term assets Level 2 $ — $ 58,331 Convertible note Convertible note Level 2 $ 4,368,000 $ — Contingent consideration, net Contingent consideration, net - current and long-term Level 3 $ 1,081,060 $ 2,063,509

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Jan. 01, 2023
Share-Based Payment Arrangement [Abstract]
Valuation Assumptions Used For Stock Options	The following assumptions were used to estimate the fair value of stock options for the years ended: 2022 2021 2020 Weighted-average fair value of awards $ 5.17 $ 4.91 $ 4.60 Weighted-average risk-free interest rate 2.7 % 0.8 % 0.4 % Weighted-average dividend yield $ 0.54 $ 0.35 $ 0.96 Weighted-average volatility factor 54.6 % 53.3 % 53.6 % Weighted-average expected life 10.0 yrs 10.0 yrs 10.0 yrs
Stock Option Activity	A summary of stock option activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Options Awards outstanding at December 29, 2019 564,845 $ 18.90 7.7 $ 2,412 Granted 93,610 $ 10.28 Forfeited / Canceled (5,800) $ 22.22 Awards outstanding at December 27, 2020 652,655 $ 17.63 7.1 $ 665 Granted 116,374 $ 11.57 Exercised (1,350) $ 9.72 Forfeited / Canceled (72,350) $ 15.01 Awards outstanding at December 26, 2021 695,329 $ 16.91 6.7 $ 665 Granted 164,000 $ 12.87 Exercised (1,000) $ 9.75 Forfeited / Canceled (36,650) $ 17.65 Awards outstanding at January 1, 2023 821,679 $ 16.08 6.4 $ 1,907 Awards exercisable at December 26, 2021 475,765 $ 17.62 5.9 $ 452 Awards exercisable at January 1, 2023 573,863 $ 17.50 5.4 $ 1,164
Schedule of Nonvested Share Activity	Number of Weighted Average Grant Date Fair Value Non-vested outstanding at December 26, 2021 219,564 $ 12.73 Non-vested outstanding at January 1, 2023 247,816 $ 7.64
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of restricted stock activity is presented as follows: Number of Weighted Average Grant Date Fair Value Restricted outstanding at December 29, 2019 18,000 $ 28.61 Issued 21,624 $ 9.02 Vested (14,406) $ 21.26 Restricted outstanding at December 27, 2020 25,218 $ 16.01 Issued 64,702 $ 12.04 Vested (29,076) $ 15.75 Restricted outstanding at December 26, 2021 60,844 $ 11.91 Issued 32,344 $ 13.14 Vested (31,168) $ 11.79 Restricted outstanding at January 1, 2023 62,020 $ 12.21 Nonvested outstanding at December 26, 2021 60,844 $ 11.91 Nonvested outstanding at January 1, 2023 62,020 $ 12.21
Warrant Activity	A summary of warrant activity is presented as follows: Number of Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Life Total Intrinsic Value of Warrants Warrants outstanding at December 29, 2019 64,482 $ 13.84 0.8 $ 473 Expired (38,620) $ 11.85 Warrants exercisable at December 27, 2020 25,862 $ 16.80 0.4 $ — Expired (25,862) $ 16.80 Warrants outstanding at December 26,2021 and January 1, 2023 — $ — 0.0 $ — Warrants exercisable at December 26, 2021 and January 1, 2023 — $ — 0.0 $ —

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	12 Months Ended
BUSINESS SEGMENTS (Tables)	Jan. 01, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table provides a reconciliation of revenue and income from continuing operations by reportable segment to consolidated results for the periods indicated: 2022 2021 2020 Revenue: Real Estate $ 121,093,109 $ 92,017,975 $ 68,755,975 Professional 177,328,719 147,009,202 138,369,505 Total $ 298,421,828 $ 239,027,177 $ 207,125,480 Depreciation: Real Estate $ 178,904 $ 210,180 $ 218,425 Professional 354,905 389,995 404,590 Home office 63,573 85,371 134,023 Total $ 597,382 $ 685,546 $ 757,038 Amortization: Professional $ 2,337,535 $ 2,430,827 $ 3,923,063 Home office 1,118,341 581,956 180,687 Total $ 3,455,876 $ 3,012,783 $ 4,103,750 Operating income (loss): Real Estate $ 19,803,015 $ 14,663,443 $ 9,671,504 Professional - without CARES Act credit and impairment loss 15,603,944 10,340,171 7,514,924 Professional - CARES Act credit — 921,093 — Professional - impairment loss — — (7,239,514) Home office - general and administrative (19,124,010) (14,947,796) (11,251,929) Home office - CARES Act credit — 1,150,440 — Home office - gain on contingent consideration — 2,402,844 76,102 Total $ 16,282,949 $ 14,530,195 $ (1,228,913) 2022 2021 2020 Capital Expenditures: Real Estate $ 135,259 $ 105,547 $ 81,918 Professional 89,840 107,476 184,611 Home office 5,455,178 2,990,886 1,809,687 Total $ 5,680,277 $ 3,203,909 $ 2,076,216 Total Assets: Real Estate $ 29,302,189 $ 20,753,085 Professional 141,018,474 92,782,442 Home office 24,352,502 20,347,059 Discontinued operations — 14,411,380 Total $ 194,673,165 $ 148,293,966

QUARTERLY FINANCIAL DATA (UNA_2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	Jan. 01, 2023
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Data	2022 First Second Third Fourth Fiscal Revenues $ 68,542,277 $ 74,089,166 $ 78,507,873 $ 77,282,512 $ 298,421,828 Gross profit $ 23,430,799 $ 25,059,426 $ 27,999,845 $ 27,057,401 $ 103,547,470 Income from continuing operations $ 2,007,769 $ 3,183,642 $ 4,652,473 $ 1,417,311 $ 11,261,195 Income (loss) from discontinued operations, net of tax $ 13,792,014 $ (7,228) $ — $ 314,892 $ 14,099,678 Net income $ 15,799,783 $ 3,176,414 $ 4,652,473 $ 1,732,203 $ 25,360,873 Net income per share - basic: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.08 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.66 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - basic $ 1.52 $ 0.30 $ 0.44 $ 0.16 $ 2.43 Net income per share - diluted: Income from continuing operations $ 0.19 $ 0.30 $ 0.44 $ 0.14 $ 1.07 Income from discontinued operations 0.12 — — — 0.12 Gain on sale 1.65 — — 0.03 1.69 Income tax expense (0.45) — — (0.01) (0.46) Net income per share - diluted $ 1.51 $ 0.30 $ 0.44 $ 0.16 $ 2.42 Weighted-average shares outstanding: Basic 10,428,897 10,472,353 10,492,396 10,500,733 10,426,821 Diluted 10,485,104 10,514,261 10,532,918 10,544,323 10,472,845 2021 First Second Third Fourth Fiscal Revenues $ 49,750,192 $ 57,397,722 $ 64,184,813 $ 67,694,450 $ 239,027,177 Gross Profit $ 16,214,709 $ 19,247,481 $ 22,046,888 $ 23,431,825 $ 80,940,903 (Loss) income from continuing operations $ (211,583) $ 2,635,226 $ 3,713,480 $ 4,320,752 $ 10,457,875 Income from discontinued operations, net of tax $ 923,380 $ 807,612 $ 930,129 $ 990,482 $ 3,651,603 Net income $ 711,797 $ 3,442,838 $ 4,643,609 $ 5,311,234 $ 14,109,478 Net (loss) income per share - basic: Continuing operations $ (0.02) $ 0.25 $ 0.36 $ 0.42 $ 1.01 Discontinued operations $ 0.09 $ 0.08 $ 0.09 $ 0.09 $ 0.35 Net income per share - basic $ 0.07 $ 0.33 $ 0.45 $ 0.51 $ 1.36 Net (loss) income per share - diluted: Continuing operations $ (0.02) $ 0.25 $ 0.36 $ 0.41 $ 1.00 Discontinued operations 0.09 0.08 0.09 0.09 0.35 Net income per share - diluted $ 0.07 $ 0.33 $ 0.45 $ 0.50 $ 1.35 Weighted-average shares outstanding: Basic 10,332,817 10,340,243 10,380,902 10,414,262 10,367,054 Diluted 10,394,841 10,391,925 10,427,114 10,464,885 10,416,610

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Revenue from External Customers by Geographic Areas (Details) - Sales Revenue, Net - Credit Risk	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Tennessee
Revenue, Major Customer [Line Items]
Concentration risk, percentage	10%	12%	16%
Texas
Revenue, Major Customer [Line Items]
Concentration risk, percentage	23%	23%	15%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Changes in the Allowance for Doubtful Accounts (Details) - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 448,622	$ 492,087
Acquired allowance for credit losses - Horn Solutions	108,983	0
Provision for credit losses	315,036	221,240	$ 349,362
Amounts written off, net	(315,036)	(264,705)
Ending balance	$ 557,605	$ 448,622	$ 492,087

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Summary Of Significant Accounting Policies [Line Items]
Fiscal period, length	364 days	364 days	371 days
Deposits	$ 2,400,000	$ 3,900,000
Impairment Of Intangible Asset Finite Lived Statement Of Income Or Comprehensive Income Extensible Enumeration Not Disclosed Flag			CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
Goodwill, impairment loss	0	0	$ 0
Impairment losses	0	0	7,239,514
Goodwill, amount expected to be tax deductible	50,400,000
Advertising expense	1,800,000	1,300,000	1,600,000
Tax deductible goodwill	786,455	$ 996,763
Operating loss carryforward, not subject to expiration	3,900,000
Net operating loss carry forward limitation	1,300,000
Other Assets
Summary Of Significant Accounting Policies [Line Items]
Software assets	2,500,000
Reclassifications of other assets	$ 1,300,000
Trade names
Summary Of Significant Accounting Policies [Line Items]
Impairment of intangible assets, finite-lived			3,700,000
Client partner list
Summary Of Significant Accounting Policies [Line Items]
Impairment of intangible assets, finite-lived			$ 3,500,000
Minimum
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life	5 years
Lessee, operating lease, renewal term (in years)	3 years
Finite-lived intangible asset, useful life	3 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, useful life	7 years
Lessee, operating lease, renewal term (in years)	10 years
Finite-lived intangible asset, useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Weighted Average Number of Shares (Details) - shares	3 Months Ended								12 Months Ended
	Jan. 01, 2023	Sep. 25, 2022	Jun. 26, 2022	Mar. 27, 2022	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Schedule of Weighted Average Number of Shares, Diluted [Line Items]
Weighted-average number of basic common shares outstanding	10,500,733	10,492,396	10,472,353	10,428,897	10,414,262	10,380,902	10,340,243	10,332,817	10,426,821	10,367,054	10,311,606
Weighted-average number of diluted common shares outstanding (in shares)	10,544,323	10,532,918	10,514,261	10,485,104	10,464,885	10,427,114	10,391,925	10,394,841	10,472,845	10,416,610	10,338,029
Stock options and restricted stock
Schedule of Weighted Average Number of Shares, Diluted [Line Items]
Effect of dilutive securities (in shares)									46,024	49,556	26,423

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Antidilutive Securities (Details) - shares	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	614,790	401,450	449,212
Stock options and restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	359,650	401,450	423,350
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	0	0	25,862
Convertible Notes Payable
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	255,140	0	0

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($)			12 Months Ended
ACQUISITIONS - Narrative (Details) - USD ($)	Dec. 12, 2022	Feb. 08, 2021	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Business Acquisition [Line Items]
Convertible note			$ 4,368,000	$ 0
Debt instrument, convertible, conversion price				$ 17.12
Effective tax rate for pro forma adjustments			24.50%	20.10%	26.40%
Momentum Solutionz
Business Acquisition [Line Items]
Cash consideration		$ 3,800,000	$ 1,100,000
Contingent consideration, net		2,200,000
Revenue of acquiree since acquisition date, actual				$ 3,500,000
Earnings of acquiree since acquisition date, actual				700,000
Total fair value of consideration transferred for acquired business		5,717,933
Business combination, acquisition related costs		$ 200,000
Horn Solutions, Inc.
Business Acquisition [Line Items]
Cash consideration	$ 33,900,000
Revenue of acquiree since acquisition date, actual	1,400,000
Earnings of acquiree since acquisition date, actual	0
Total fair value of consideration transferred for acquired business	42,700,000
Business combination, acquisition related costs	$ 300,000
Issuance of shares, net of offering costs (in shares)	254,455
Convertible note	$ 4,368,000			$ 4,400,000
Interest rate on convertible debt				6%
Escrow deposit	$ 1,000,000
Pro Forma
Business Acquisition [Line Items]
Effective tax rate for pro forma adjustments			2,310%	2,020%
Pro Forma \| Revolving Credit Facility
Business Acquisition [Line Items]
Line of credit facility, rate on additional borrowings			4.30%	2.30%

ACQUISITIONS - Schedule of Reco

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($)	Dec. 12, 2022	Jan. 01, 2023	Dec. 26, 2021	Feb. 08, 2021	Dec. 27, 2020
Business Acquisition [Line Items]
Goodwill		$ 55,192,901	$ 29,141,883		$ 27,052,060
Convertible note		4,368,000	0
Momentum Solutionz
Business Acquisition [Line Items]
Accounts receivable				$ 345,121
Prepaid expenses and other assets				3,626
Property plant and equipment, net				5,101
Intangible assets				3,347,970
Goodwill				2,089,823
Liabilities Assumed				(73,708)
Total net assets acquired				5,717,933
Cash				3,791,210
Fair value of contingent consideration				$ 1,926,723
Horn Solutions, Inc.
Business Acquisition [Line Items]
Accounts receivable	$ 3,733,515
Prepaid expenses and other assets	117,767
Property plant and equipment, net	83,234
Right-of-use asset - operating leases	1,528,073
Intangible assets	13,926,585
Goodwill	26,051,018
Liabilities Assumed	(1,786,715)
Lease liability - operating leases	(1,528,073)
Total net assets acquired	42,125,404
Cash	33,940,000
Hold back	1,000,000
Convertible note	4,368,000		4,400,000
Common stock	3,351,000
Working capital adjustment	(533,596)	$ 533,596	$ 0
Total fair value of consideration transferred for acquired business	$ 42,125,404

ACQUISITIONS - Allocation of In

ACQUISITIONS - Allocation of Intangible Assets (Details) - USD ($)	Dec. 12, 2022	Feb. 08, 2021
Momentum Solutionz
Finite-Lived Intangible Assets [Line Items]
Total		$ 3,347,970
Momentum Solutionz \| Covenants not to compete
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Estimated Fair Value		$ 37,800
Finite-lived intangible asset, useful life		5 years
Momentum Solutionz \| Client partner list
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Estimated Fair Value		$ 1,890,170
Finite-lived intangible asset, useful life		10 years
Momentum Solutionz \| Trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, Estimated Fair Value		$ 1,420,000
Horn Solutions, Inc.
Finite-Lived Intangible Assets [Line Items]
Total	$ 13,926,585
Horn Solutions, Inc. \| Covenants not to compete
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Estimated Fair Value	$ 50,000
Finite-lived intangible asset, useful life	5 years
Horn Solutions, Inc. \| Client partner list
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Estimated Fair Value	$ 13,876,585
Finite-lived intangible asset, useful life	10 years

ACQUISITIONS - Pro Forma Inform

ACQUISITIONS - Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Business Combinations [Abstract]
Revenues	$ 326,798	$ 262,398
Gross profit	116,781	91,073
Net income	$ 11,106	$ 8,997
Earnings Per Share, Pro Forma [Abstract]
Net income per share, basic (in dollars per share)	$ 1.06	$ 0.87
Net income per share, diluted (in dollars per share)	$ 1.05	$ 0.86
Effective tax rate for pro forma adjustments	24.50%	20.10%	26.40%

DISCONTINUED OPERATIONS - Narra

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($)		12 Months Ended
DISCONTINUED OPERATIONS - Narrative (Details) - USD ($)	Mar. 31, 2022	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020	Oct. 31, 2022	Mar. 21, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale	$ 17,700,000	$ 17,675,044	$ 0	$ 0
Discontinued operations \| Instaff
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration						$ 30,300,000
Business combination, working capital adjustment					$ 600,000
Additional consideration		$ 2,000,000	$ 0

DISCONTINUED OPERATIONS - Finan

DISCONTINUED OPERATIONS - Financial Results of Instaff (Details) - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from operations of discontinued operations before gain on sale and income taxes	$ 1,234,996	$ 4,570,216	$ 4,767,103
Instaff \| Discontinued operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	16,465,000	71,292,000	70,765,000
Cost of services	14,144,000	60,948,000	60,585,000
Gross profit	2,321,000	10,344,000	10,180,000
Selling expenses	1,062,000	5,684,000	5,314,000
Depreciation	24,000	90,000	99,000
Income from operations of discontinued operations before gain on sale and income taxes	$ 1,235,000	$ 4,570,000	$ 4,767,000

DISCONTINUED OPERATIONS - Asset

DISCONTINUED OPERATIONS - Assets Sold and Liabilities Assumed of Discontinued Operations for InStaff (Details) - Instaff - Discontinued operations $ in Thousands	Dec. 26, 2021 USD ($)
Carrying amount of assets included as part of discontinued operations:
Accounts receivable	$ 7,198
Property and equipment, net	201
Deposits	36
Right-of-use assets - operating leases	303
Intangible assets, net	1,648
Goodwill	5,025
Total assets classified as discontinued operations	14,411
Carrying amount of liabilities included as part of discontinued operations:
Accrued payroll and expenses	1,129
Lease liability, current portion	133
Lease liability, less current portion	190
Total liabilities classified as discontinued operations	$ 1,452

OTHER CURRENT ASSETS (Details)

OTHER CURRENT ASSETS (Details) - USD ($)	Jan. 01, 2023	Dec. 12, 2022	Dec. 26, 2021
Other current assets [Line Items]
CARES Act receivable	$ 2,368,049		$ 2,368,049
Income tax receivable	1,667,235		0
Workers' compensation deposit refund receivable	448,155		0
Due from Sentech	410,771		0
Other	31,389		13,148
Other current assets	7,459,195		2,381,197
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(4,898,993)		(4,293,647)
Leasehold improvements	1,397,316		1,384,009
Furniture and fixtures	1,505,709		1,401,015
Computer systems	4,077,083		5,839,675
Horn Solutions, Inc.
Other current assets [Line Items]
Working capital adjustment	533,596	$ (533,596)	0
Discontinued operations \| Instaff
Other current assets [Line Items]
Deferred consideration	$ 2,000,000		$ 0

PROPERTY AND EQUIPMENT, NET - S

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Property, Plant and Equipment [Abstract]
Leasehold improvements	$ 1,397,316	$ 1,384,009
Furniture and fixtures	1,505,709	1,401,015
Computer systems	4,077,083	5,839,675
Property and equipment, gross	6,980,108	8,624,699
Accumulated depreciation	(4,898,993)	(4,293,647)
Property and equipment, net	$ 2,081,115	$ 4,331,052

PROPERTY AND EQUIPMENT, NET - N

PROPERTY AND EQUIPMENT, NET - Narrative (Details) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT, NET - Narrative (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Property, Plant and Equipment [Line Items]
Depreciation	$ 597,382	$ 685,546	$ 757,038
Software assets
Property, Plant and Equipment [Line Items]
Capitalized computer software, amortization	1,400,000
Other assets
Property, Plant and Equipment [Line Items]
Reclassifications of other assets	1,300,000
Other Intangible Assets
Property, Plant and Equipment [Line Items]
Reclassifications of other assets	$ 1,900,000

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	12 Months Ended
LEASES - Narrative (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Leases, Operating [Abstract]
Operating lease, weighted average remaining lease term (years)	3 years 3 months 18 days	2 years 8 months 12 days	3 years 6 months
Operating lease, weighted average discount rate, percent	5.20%	5%	4.90%
Operating lease, payments	$ 2,115,000	$ 2,136,000	$ 1,987,000
Operating lease, cost	$ 1,887,000	$ 1,907,000	$ 1,859,000

LEASES - Undiscounted Annual Fu

LEASES - Undiscounted Annual Future Minimum Lease Payments (Details)	Jan. 01, 2023 USD ($)
Leases, Operating [Abstract]
2023	$ 2,042,792
2024	1,538,403
2025	805,455
2026	401,920
2027	379,132
Thereafter	168,333
Total lease payment	5,336,035
Interest	(445,354)
Present value of lease liabilities	$ 4,890,681

LEASES (Details)

LEASES (Details)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Operating Leased Assets [Line Items]
Operating lease, weighted average remaining lease term (years)	3 years 3 months 18 days	2 years 8 months 12 days	3 years 6 months

INTANGIBLE ASSETS - Schedule of

INTANGIBLE ASSETS - Schedule of Finite and Indefinite Lived Intangible Assets (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 68,208,376	$ 50,668,536
Accumulated Amortization	43,200,531	39,628,192
Net Carrying Value	25,007,845	11,040,344
Intangible assets net excluding goodwill gross	92,185,376	74,645,536
Intangible assets accumulated amortization	44,632,965	41,060,626
Intangible assets, net (excluding goodwill), total	47,552,411	33,584,910
Trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible assets excluding goodwill gross	23,977,000	23,977,000
Indefinite lived intangible assets accumulated amortization	1,432,434	1,432,434
Indefinite-lived intangible assets (excluding goodwill)	22,544,566	22,544,566
Client partner list
Finite-Lived Intangible Assets [Line Items]
Gross Value	58,609,423	44,732,838
Accumulated Amortization	38,227,373	36,112,796
Net Carrying Value	20,382,050	8,620,042
Covenant not to compete
Finite-Lived Intangible Assets [Line Items]
Gross Value	2,391,385	2,341,385
Accumulated Amortization	1,886,225	1,663,444
Net Carrying Value	505,160	677,941
Computer software
Finite-Lived Intangible Assets [Line Items]
Gross Value	7,207,568	3,594,313
Accumulated Amortization	3,086,933	1,851,952
Net Carrying Value	$ 4,120,635	$ 1,742,361

INTANGIBLE ASSETS - Schedule _2

INTANGIBLE ASSETS - Schedule of Future Amortization Expense (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Fiscal Year Ending:
2023	$ 6,563,709
2024	5,442,478
2025	4,017,497
2026	2,882,030
2027	2,329,279
Thereafter	3,772,852
Net Carrying Value	$ 25,007,845	$ 11,040,344

INTANGIBLE ASSETS - Narrative (

INTANGIBLE ASSETS - Narrative (Details) - USD ($)	12 Months Ended
INTANGIBLE ASSETS - Narrative (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020	Feb. 28, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 3,500,000	$ 3,000,000	$ 4,100,000
Trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible assets excluding goodwill gross	23,977,000	$ 23,977,000
Trade names \| Subsequent Event
Finite-Lived Intangible Assets [Line Items]
Indefinite lived intangible assets excluding goodwill gross				$ 22,500,000
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Software assets	1,700,000
Reclassifications of other assets	$ 1,900,000

GOODWILL (Details)

GOODWILL (Details) - USD ($)	12 Months Ended
GOODWILL (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 29,141,883	$ 27,052,060
Additions from acquisitions	26,051,018	2,089,823
Goodwill, ending balance	55,192,901	29,141,883
Real Estate
Goodwill [Roll Forward]
Goodwill, beginning balance	1,073,755	1,073,755
Additions from acquisitions	0	0
Goodwill, ending balance	1,073,755	1,073,755
Professional
Goodwill [Roll Forward]
Goodwill, beginning balance	28,068,128	25,978,305
Additions from acquisitions	26,051,018	2,089,823
Goodwill, ending balance	$ 54,119,146	$ 28,068,128

ACCRUED PAYROLL AND EXPENSES _3

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION - Schedule of Accrued Liabilities (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Accrued Liabilities, Current [Abstract]
Field talent payroll	$ 6,923,137	$ 6,042,341
Field talent payroll related	940,849	1,310,918
Accrued bonuses and commissions	5,740,394	4,522,723
Other	5,566,414	4,277,938
Accrued payroll and expenses	$ 19,170,794	$ 16,153,920

ACCRUED PAYROLL AND EXPENSES _4

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION - Narrative (Details) $ in Millions	Dec. 26, 2021 USD ($)
Other long-term assets
Income Taxes [Line Items]
Deferred employer FICA	$ 3.5

ACCRUED PAYROLL AND EXPENSES _5

ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION - Schedule of Future Estimated Earnout Payments (Details)	Jan. 01, 2023 USD ($)
Accrued Liabilities, Current [Abstract]
Estimated cash payment, less than one year	$ 1,110,000
Discount, less than one year	28,940
Net, less than one year	$ 1,081,060

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Income tax receivable	$ 1,667,235	$ 0
Income taxes payable	$ 253,351	$ 381,806

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Expense (Details) - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Income Tax Disclosure [Abstract]
Current federal income tax	$ 589,528	$ 594,483	$ 752,397
Current state income tax	716,942	765,716	919,966
Deferred income tax (benefit)	2,352,601	1,279,388	(2,413,019)
Income tax expense (benefit) from continuing operations	3,659,071	2,639,587	(740,656)
Income tax expense from discontinued operations	4,810,362	918,613	1,253,748
Income tax expense	$ 8,469,433	$ 3,558,200	$ 513,092

INCOME TAXES - Significant Comp

INCOME TAXES - Significant Components of Deferred Income Taxes (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Deferred tax assets:
Allowance for credit losses	$ 127,430	$ 103,609
Goodwill and intangible assets	786,455	996,763
Accrued payroll and expenses	404,050	207,600
Contingent consideration	271,130	535,687
Other long-term liabilities (deferred employer FICA)	0	1,843,081
Share-based compensation	503,961	452,029
Net operating loss carry forward	984,902	1,356,294
Deferred tax liabilities:
Prepaid expenses and other current assets	(579,593)	(579,027)
Fixed assets	(302,651)	(367,751)
Deferred income taxes, net	$ 2,195,684	$ 4,548,285

INCOME TAXES - Schedule of Effe

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Income Tax Disclosure [Abstract]
Tax expense (benefit) at federal statutory rate	$ 3,133,256	$ 2,750,467	$ (590,634)
Federal statutory income tax rate, percent	21%	21%	21%
State income taxes, net of federal benefit	$ 794,554	$ 1,100,072	$ 96,269
State and local income taxes, percent	5.30%	8.40%	(3.40%)
Equity, permanent differences and other	$ 178,493	$ (503,123)	$ 239,020
Equity, permanent difference and other, percent	1.20%	(3.90%)	(8.50%)
Work Opportunity Tax Credit, net	$ (447,232)	$ (707,829)	$ (485,311)
Work Opportunity Tax Credit, percent	(3.00%)	(5.40%)	17.30%
Income tax expense (benefit) from continuing operations	$ 3,659,071	$ 2,639,587	$ (740,656)
Income tax expense (benefit) from continuing operations, percent	24.50%	20.10%	26.40%
Income tax expense from discontinued operations	$ 4,810,362	$ 918,613	$ 1,253,748
Income tax expense (benefit) from discontinued operations, percent	24.50%	20.10%	26.40%
Income tax expense	$ 8,469,433	$ 3,558,200	$ 513,092
Effective tax rate for pro forma adjustments	24.50%	20.10%	26.40%

DEBT - Narrative (Details)

DEBT - Narrative (Details)			12 Months Ended
DEBT - Narrative (Details)	Mar. 31, 2023	Mar. 21, 2022 USD ($)	Jan. 01, 2023 USD ($)	Dec. 26, 2021 USD ($) $ / shares	Dec. 27, 2020 USD ($)	Dec. 12, 2022 USD ($)	Aug. 18, 2022 USD ($)	Feb. 08, 2021 USD ($)	Apr. 30, 2020 USD ($)	Jul. 16, 2019 USD ($)
Debt Instrument [Line Items]
Letters of credit outstanding, amount			$ 100,000
Line of credit facility, amount outstanding			22,302,423	$ 12,587,591
Derivative, notional amount									$ 25,000,000
Convertible note			4,368,000	$ 0
Debt instrument, convertible, conversion price \| $ / shares				$ 17.12
Horn Solutions, Inc.
Debt Instrument [Line Items]
Convertible note				$ 4,400,000		$ 4,368,000
Interest rate on convertible debt				6%
Credit Agreement \| BMO Harris Bank, N.A.
Debt Instrument [Line Items]
Current borrowing capacity								$ 3,800,000
Credit Agreement \| BMO Harris Bank, N.A. \| Term Loan Facility
Debt Instrument [Line Items]
Long-term debt										$ 30,000,000
Line of credit facility, maximum increase						$ 40,000,000
Repayments of Term Loan		$ 25,000,000
Credit Agreement \| BMO Harris Bank, N.A. \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity							$ 60,000,000			$ 35,000,000
Line of credit facility, amount outstanding			22,600,000
Average daily balance			$ 18,400,000
Credit Agreement \| BMO Harris Bank, N.A. \| Revolving Credit Facility \| Forecast
Debt Instrument [Line Items]
Percentage of principal balance due at quarter end	0.025
Credit Agreement \| Texas Capital Bank, National Association (TCB) \| Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, amount outstanding				$ 12,800,000
Average daily balance				$ 9,900,000	$ 11,700,000

DEBT - Borrowings under the Rev

DEBT - Borrowings under the Revolving Facility (Details) - Credit Agreement - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Base Rate
Line of Credit Facility [Line Items]
Interest rate on convertible debt	0%	2.35%
SOFR
Line of Credit Facility [Line Items]
Interest rate on convertible debt	6.72%	0%
Revolving Credit Facility
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 22,561,892	$ 12,780,855
Revolving Credit Facility \| Base Rate
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 2,561,892	$ 2,780,855
Interest rate on convertible debt	8.25%	4.50%
Revolving Credit Facility \| SOFR
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 20,000,000	$ 0
Interest rate on convertible debt	6.45%	0%
Revolving Credit Facility \| LIBOR
Line of Credit Facility [Line Items]
Borrowings under revolving credit facilities	$ 0	$ 10,000,000
Interest rate on convertible debt	0%	2.35%

DEBT - Schedule of Long Term De

DEBT - Schedule of Long Term Debt (Details) - Credit Agreement - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Debt Instrument [Line Items]
Long-term debt	$ 40,000,000	$ 26,862,500
Base Rate
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 2,237,500
Interest on long-term debt	0%	2.35%
Fixed rate
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 24,625,000
Interest on long-term debt	0%	2.39%
SOFR
Debt Instrument [Line Items]
Long-term debt	$ 40,000,000	$ 0
Interest on long-term debt	6.72%	0%

DEBT - Maturities on the Revolv

DEBT - Maturities on the Revolving Facility (Details)	Jan. 01, 2023 USD ($)
Debt Disclosure [Abstract]
2023	$ 4,000,000
2024	58,561,892
Long-term debt including line of credit	62,561,892
Less deferred finance fees	(259,469)
Long-term debt less deferred finance fees	$ 62,302,423

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	$ 4,411,368	$ 1,283,629
Other long-term assets \| Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other assets	0	58,331
Contingent consideration, net - current and long-term \| Fair Value, Measurements, Recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, net	$ 1,081,060	$ 2,063,509

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)		12 Months Ended
FAIR VALUE MEASUREMENTS - Narrative (Details)	Dec. 12, 2022 USD ($)	Jan. 01, 2023 USD ($)	Dec. 26, 2021 USD ($)	Dec. 27, 2020 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible note		$ 4,368,000	$ 0
Interest expense on contingent consideration payable		127,550	251,705	$ 189,650
Contingent consideration, net - current and long-term \| Level 3 \| Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash consideration		$ (1,100,000)
Horn Solutions, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible note	$ 4,368,000		$ 4,400,000
Interest rate on convertible debt			6%
Cash consideration	$ 33,900,000
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate (as a percent)		0.09	0.09

EQUITY (Details)

EQUITY (Details) - $ / shares	12 Months Ended
EQUITY (Details) - $ / shares	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Equity [Line Items]
Common stock, shares authorized (in shares)	19,500,000	19,500,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock
Equity [Line Items]
Issuance of restricted shares (in shares)	32,344	64,092
Shares repurchased during period (in shares)	0	610	231

SHARE-BASED COMPENSATION- Narra

SHARE-BASED COMPENSATION- Narrative (Details) - USD ($)	12 Months Ended
SHARE-BASED COMPENSATION- Narrative (Details) - USD ($)	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020	Nov. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Capital shares reserved for future issuance (in shares)	1,012,967			250,000
Conversion of stock, shares issued (in shares)	0	213	0
Exercised (in shares)		(600)
Issuance of ESPP shares (in shares)	59,506	31,776
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 700,000	$ 600,000	$ 500,000
Unamortized stock compensation expense	$ 900,000
Unamortized stock compensation expense, recognition period	2 years 8 months 12 days
Exercised (in shares)	(1,000)	(1,350)
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 400,000	$ 500,000	300,000
Unamortized stock compensation expense	$ 600,000
Unamortized stock compensation expense, recognition period	1 year 9 months 18 days
Warrant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost related to stock awards	$ 0	$ 0	$ 0
Unamortized stock compensation expense	$ 0
Long Term Incentive Plan 2013 \| Vested Immediately
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	20%
Long Term Incentive Plan 2013 \| Vesting Over Four Years
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights, percentage	20%
Maximum \| Long Term Incentive Plan 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period, options (in years)	10 years

SHARE-BASED COMPENSATION- Stock

SHARE-BASED COMPENSATION- Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Number of Shares
Exercised (in shares)		(600)
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value of warrants (in dollars per share)	$ 5.17	$ 4.91	$ 4.60
Weighted-average risk-free interest rate	2.70%	0.80%	0.40%
Weighted-average dividend yield	54%	35%	96%
Weighted-average volatility factor	54.60%	53.30%	53.60%
Weighted-average expected life	10 years	10 years	10 years
Number of Shares
Options outstanding at beginning of period (in shares)	695,329	652,655	564,845
Granted (in shares)	164,000	116,374	93,610
Exercised (in shares)	(1,000)	(1,350)
Forfeited / Canceled (in shares)	(36,650)	(72,350)	(5,800)
Options outstanding at ending of period (in shares)	821,679	695,329	652,655	564,845
Options exercisable (in shares)	573,863	475,765
Weighted Average Exercise Price Per Share
Options outstanding at beginning of period (in dollars per share)	$ 16.91	$ 17.63	$ 18.90
Granted (in dollars per share)	12.87	11.57	10.28
Exercised (in dollars per share)	9.75	9.72
Forfeited / Canceled (in dollars per share)	17.65	15.01	22.22
Options outstanding at ending of period (in dollars per share)	16.08	16.91	$ 17.63	$ 18.90
Options exercisable at beginning of period (in dollars per share) (in shares)	17.50	17.62
Options exercisable at ending of period (in dollars per share) (in shares)	$ 17.50	$ 17.62
Options outstanding, weighted average remaining contractual term	6 years 4 months 24 days	6 years 8 months 12 days	7 years 1 month 6 days	7 years 8 months 12 days
Options exercisable, weighted average remaining contractual term	5 years 4 months 24 days	5 years 10 months 24 days
Options outstanding at beginning of period	$ 665	$ 665	$ 2,412
Options outstanding at ending of period	1,907	665	$ 665	$ 2,412
Options exercisable at beginning of period	1,164	452
Options exercisable at ending of period	$ 1,164	$ 452
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Nonvested, number of shares	247,816	219,564
Nonvested options, weighted average grant date fair value	$ 7.64	$ 12.73

SHARE-BASED COMPENSATION- Restr

SHARE-BASED COMPENSATION- Restricted Stock Activity (Details) - Restricted Stock - $ / shares	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Number of Shares
Shares outstanding at beginning of period (in shares)	60,844	25,218	18,000
Issued (in shares)	32,344	64,702	21,624
Vested (in shares)	(31,168)	(29,076)	(14,406)
Shares outstanding at ending of period (in shares)	62,020	60,844	25,218
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 11.91	$ 16.01	$ 28.61
Issued (in dollars per share)	13.14	12.04	9.02
Vested (in dollars per share)	11.79	15.75	21.26
Ending balance (in dollars per share)	$ 12.21	$ 11.91	$ 16.01
Nonvested (in shares)	62,020	60,844

SHARE-BASED COMPENSATION- Sto_2

SHARE-BASED COMPENSATION- Stock Warrants Activity (Details) - Warrant - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Number of Shares
Shares outstanding at beginning of period (in shares)		25,862	64,482
Exercised		(25,862)	(38,620)
Shares outstanding at ending of period (in shares)	0		25,862	64,482
Warrants exercisable (in shares)	0
Weighted Average Exercise Price Per Share
Warrants outstanding at beginning of period (in dollars per share)		$ 16.80	$ 13.84
Exercised		$ 16.80	11.85
Warrants outstanding at ending of period (in dollars per share)	$ 0		$ 16.80	$ 13.84
Warrants exercisable (in dollars per share)	$ 0
Warrants outstanding, weighted remaining contractual life	0 years		4 months 24 days	9 months 18 days
Warrants exercisable, weighted remaining contractual life	0 years
Warrants outstanding at beginning of period		$ 0	$ 473
Warrants outstanding at ending of period	$ 0		$ 0	$ 473
Warrants exercisable, total intrinsic value	$ 0

TEAM MEMBER BENEFIT PLAN (Detai

TEAM MEMBER BENEFIT PLAN (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 1.5	$ 1.5	$ 1.3
First 3% Employee Compensation
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution, percent of match	100%
Defined contribution plan, employer matching contribution, percent of employees' gross pay	3%
Next 2% Employee Compensation
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, employer matching contribution, percent of match	50%
Defined contribution plan, employer matching contribution, percent of employees' gross pay	2%

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details)	3 Months Ended								12 Months Ended
BUSINESS SEGMENTS (Details)	Jan. 01, 2023 USD ($)	Sep. 25, 2022 USD ($)	Jun. 26, 2022 USD ($)	Mar. 27, 2022 USD ($)	Dec. 26, 2021 USD ($)	Sep. 26, 2021 USD ($)	Jun. 27, 2021 USD ($)	Mar. 28, 2021 USD ($)	Jan. 01, 2023 USD ($) segment	Dec. 26, 2021 USD ($)	Dec. 27, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment									2
Revenues	$ 77,282,512	$ 78,507,873	$ 74,089,166	$ 68,542,277	$ 67,694,450	$ 64,184,813	$ 57,397,722	$ 49,750,192	$ 298,421,828	$ 239,027,177	$ 207,125,480
Depreciation									597,382	685,546	757,038
Amortization:									3,455,876	3,012,783	4,103,750
Operating income (loss)									16,282,949	14,530,195	(1,228,913)
Capital Expenditures:									5,680,277	3,203,909	2,076,216
Total Assets	194,673,165				148,293,966				194,673,165	148,293,966
Discontinued operations \| Instaff
Segment Reporting Information [Line Items]
Total Assets	0				14,411,380				0	14,411,380
Real Estate
Segment Reporting Information [Line Items]
Revenues									121,093,109	92,017,975	68,755,975
Professional
Segment Reporting Information [Line Items]
Revenues									177,328,719	147,009,202	138,369,505
Operating Segments \| Real Estate
Segment Reporting Information [Line Items]
Depreciation									178,904	210,180	218,425
Operating income (loss)									19,803,015	14,663,443	9,671,504
Capital Expenditures:									135,259	105,547	81,918
Total Assets	29,302,189				20,753,085				29,302,189	20,753,085
Operating Segments \| Professional
Segment Reporting Information [Line Items]
Depreciation									354,905	389,995	404,590
Amortization:									2,337,535	2,430,827	3,923,063
Operating income (loss)									15,603,944	10,340,171	7,514,924
Capital Expenditures:									89,840	107,476	184,611
Total Assets	141,018,474				92,782,442				141,018,474	92,782,442
Operating Segments \| CARES Act Credit \| Professional
Segment Reporting Information [Line Items]
Operating income (loss)									0	921,093	0
Operating Segments \| Impairment Loss \| Professional
Segment Reporting Information [Line Items]
Operating income (loss)									0	0	(7,239,514)
Home office
Segment Reporting Information [Line Items]
Depreciation									63,573	85,371	134,023
Amortization:									1,118,341	581,956	180,687
Capital Expenditures:									5,455,178	2,990,886	1,809,687
Total Assets	$ 24,352,502				$ 20,347,059				24,352,502	20,347,059
Home office \| CARES Act Credit
Segment Reporting Information [Line Items]
Operating income (loss)									0	1,150,440	0
Home office \| General and Administrative Expense
Segment Reporting Information [Line Items]
Operating income (loss)									(19,124,010)	(14,947,796)	(11,251,929)
Home office \| Contingent consideration, net - current and long-term
Segment Reporting Information [Line Items]
Operating income (loss)									$ 0	$ 2,402,844	$ 76,102

QUARTERLY FINANCIAL DATA (UNA_3

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($)	3 Months Ended								12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($)	Jan. 01, 2023	Sep. 25, 2022	Jun. 26, 2022	Mar. 27, 2022	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Jan. 01, 2023	Dec. 26, 2021	Dec. 27, 2020
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 77,282,512	$ 78,507,873	$ 74,089,166	$ 68,542,277	$ 67,694,450	$ 64,184,813	$ 57,397,722	$ 49,750,192	$ 298,421,828	$ 239,027,177	$ 207,125,480
Gross Profit	27,057,401	27,999,845	25,059,426	23,430,799	23,431,825	22,046,888	19,247,481	16,214,709	103,547,470	80,940,903	66,039,434
Income from continuing operations	1,417,311	4,652,473	3,183,642	2,007,769	4,320,752	3,713,480	2,635,226	(211,583)	11,261,195	10,457,875	(2,071,887)
Income (loss) from discontinued operations, net of tax	314,892	0	(7,228)	13,792,014	990,482	930,129	807,612	923,380	14,099,678	3,651,603
Net income	$ 1,732,203	$ 4,652,473	$ 3,176,414	$ 15,799,783	$ 5,311,234	$ 4,643,609	$ 3,442,838	$ 711,797	$ 25,360,873	$ 14,109,478	$ 1,441,468
Net income per share - basic:
Net Income from continuing operations (in dollars per share)	$ 0.14	$ 0.44	$ 0.30	$ 0.19	$ 0.42	$ 0.36	$ 0.25	$ (0.02)	$ 1.08	$ 1.01	$ (0.20)
Income from discontinued operations (in dollars per share)	0	0	0	0.12	0.09	0.09	0.08	0.09	0.12	0.35
Gain on sale (in dollars per share)	0.03	0	0	1.66					1.69
Income tax expense (in dollars per share)	(0.01)	0	0	(0.45)					(0.46)	(0.09)	(0.12)
Net income per share - basic (in dollars per share)	0.16	0.44	0.30	1.52	0.51	0.45	0.33	0.07	2.43	1.36	0.14
Net income per share - diluted:
Net Income from continuing operations (in dollars per share)	0.14	0.44	0.30	0.19	0.41	0.36	0.25	(0.02)	1.07	1
Net Income from discontinued operations: Income (in dollars per share)	0	0	0	0.12	0.09	0.09	0.08	0.09	0.12	0.35
Gain on sale (in dollars per share)	0.03	0	0	1.65					1.69
Income tax expense (in dollars per share)	(0.01)	0	0	(0.45)					(0.46)	(0.09)	(0.12)
Net income per share - diluted (in dollars per share)	$ 0.16	$ 0.44	$ 0.30	$ 1.51	$ 0.50	$ 0.45	$ 0.33	$ 0.07	$ 2.42	$ 1.35	$ 0.14
Weighted-average shares outstanding:
Basic (in shares)	10,500,733	10,492,396	10,472,353	10,428,897	10,414,262	10,380,902	10,340,243	10,332,817	10,426,821	10,367,054	10,311,606
Diluted (in shares)	10,544,323	10,532,918	10,514,261	10,485,104	10,464,885	10,427,114	10,391,925	10,394,841	10,472,845	10,416,610	10,338,029

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - $ / shares		12 Months Ended
SUBSEQUENT EVENTS (Details Textual) - $ / shares	Feb. 13, 2023	Jan. 01, 2023	Dec. 26, 2021
Subsequent Event [Line Items]
Cash dividends declared per common share (in dollars per share)		$ 0.60	$ 0.44
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared per common share (in dollars per share)	$ 0.15