0001213900-24-112669 | S-4 | XBRL Viewer | Atlantic International Corp

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Goodwill (Details) - Schedule of Roll Forward of Goodwill - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 28, 2024	Dec. 30, 2023
Schedule of Roll Forward of Goodwill [Abstract]
Beginning balance, gross		$ 19,891	$ 19,891
Acquisition
Currency translation adjustment
Ending balance, net	$ 19,891	$ 19,891	$ 19,891

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
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-Paragraph 100
-Subparagraph (d)
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
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-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
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-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Goodwill (Details) - USD ($) $ in Thousands		12 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	May 18, 2022	Dec. 30, 2023
Goodwill (Details) [Line Items]
Goodwill impairment		$ 10,000
Estimated value of Goodwill	$ 7,808
Staffing UK Reporting Unit [Member]
Goodwill (Details) [Line Items]
Goodwill impairment		$ 10,000

Accounting Policies, by Policy (Policies)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation and Principles of Consolidation

These condensed consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share, per share and par values, unless otherwise indicated.

The accompanying condensed consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with GAAP. All significant intercompany balances and transactions have been eliminated in consolidation.

Basis of Presentation and Principles of Consolidation

These consolidated financial statements and related notes are presented in accordance with generally accepted accounting principles in the United States (“GAAP”), expressed in U.S. dollars. All amounts are in thousands, except share and par values, unless otherwise indicated.

The accompanying consolidated financial statements reflect all adjustments including normal recurring adjustments, which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the GAAP. All significant intercompany balances and transactions have been eliminated in consolidation.

Year End

The Company’s fiscal year end follows a 52-53-week year ending on the Saturday closest to the 31st of December. This report is for the period from January 1, 2023 to December 30, 2023 (“Fiscal 2023”). The prior year’s report was for the period from January 2, 2022 to December 31, 2022, (“Fiscal 2022”).

Liquidity

The accompanying condensed consolidated financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern. The accompanying condensed consolidated financial statements have been prepared on a basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Significant assumptions underlie this belief, including, among other things, that there will be no material adverse developments in our business, liquidity, capital requirements and that our credit facilities with our lenders will remain available to us. As shown in the accompanying condensed consolidated financial statements as of the quarter ended September 28, 2024, the Company has an accumulated deficit of $134,426 and a working capital deficit of $48,818. On September 28, 2024, we had total gross debt of $19,816 and $1,498 of cash on hand. We have historically met our cash needs through a combination of cash flows from operating activities, term loans, promissory notes, convertible notes, private placement offerings and sales of equity. Our cash requirements are generally for operating activities and debt repayments.

Due to the timing of select liabilities coming due, we are in discussion with our lenders to determine the best manner to settle these liabilities.

The condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared assuming that we will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Significant assumptions underlie this belief, including, among other things, that there will be no material adverse developments in our business, liquidity, capital requirements and that our credit facilities with our lenders will remain available to us.

Further, the notes issued to Jackson Investment Group LLC (“Jackson”) includes certain financial customary covenants and the Company is currently not in compliance. We are working with the lenders to bring the Company into compliance with these covenants.

The entire outstanding principal balance of the Jackson Notes (as defined herein), which was $10,116 as of September 28, 2024, shall be due and payable on January 13, 2025. The debt represented by the Jackson Note continues to be secured by substantially all of the Company’s domestic subsidiaries’ assets pursuant to the Amended and Restated Security Agreement with Jackson, dated September 15, 2017, as amended. The Company also has a $32,500 revolving loan facility with MidCap Funding X Trust (“MidCap”). The MidCap facility has a maturity date of December 5, 2024.

Liquidity

The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern. The accompanying financial statements have been prepared on a basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Significant assumptions underlie this belief, including, among other things, that there will be no material adverse developments in our business, liquidity, capital requirements and that our credit facilities with our lenders will remain available to us. As shown in the accompanying financial statements as of the year ended December 30, 2023, the Company has an accumulated deficit of $127,056 and a working capital deficit of $45,419. At December 30, 2023, we had total gross debt of $19,116 and $721 of cash on hand. We have historically met our cash needs through a combination of cash flows from operating activities, term loans, promissory notes, convertible notes, private placement offerings and sales of equity. Our cash requirements are generally for operating activities and debt repayments.

Due to the timing of select liabilities coming due we are in discussion with our lenders to determine the best manner to settle these liabilities.

The entire outstanding principal balance of the Jackson Notes, which is $10,116 as of December 30, 2023, shall be due and payable on October 14, 2024. The debt represented by the Jackson Notes continues to be secured by substantially all of the Company’s domestic subsidiaries’ assets pursuant to the Amended and Restated Security Agreement with Jackson, dated September 15, 2017, as amended. The Company also has a $32,500 revolving loan facility with MidCap. The MidCap Facility has a maturity date of September 6, 2024.

Going Concern

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. Historically, the Company has funded such payments either through cash flow from operations or the raising of capital through additional debt or equity. If the Company is unable to obtain additional capital, such payments may not be made on time.

The Board of the Company is reviewing all of the strategic options open to it in determining how to resolve the Going Concern qualification and will update Stockholders as and when any material solution has been determined and ready to be acted upon. These solutions may include, but are not limited to, the restructuring of debt and raising of additional debt, management of expenditures, raising of additional equity, potential dispositions of assets, in addition to what has already happened in disposing of the UK operation to protect cashflows.

The Company’s negative working capital and liquidity position combined with the uncertainty generated by the economic reaction to the COVID-19 pandemic raise substantial doubt about the Company’s ability to continue as a going concern.

Use of Estimates

The preparation of condensed consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for the quarters ended September 28, 2024 and September 30, 2023 include the measurement of credit losses, valuation of intangible assets, including goodwill, borrowing rate consideration for right-of-use (“ROU”), liabilities associated with earn-out obligations, testing long-lived assets for impairment, valuation reserves against deferred tax assets and penalties in connection with outstanding payroll tax liabilities, stock based compensation and fair value of warrants and options.

Use of Estimates

The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances,

the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between estimates and the actual results, future results of operations will be affected. Significant estimates for Fiscal 2023 and Fiscal 2022 include the measurement of credit losses, valuation of intangible assets, including goodwill, borrowing rate consideration for right-of-use (“ROU”), liabilities associated with earn-out obligations, testing long-lived assets for impairment, valuation reserves against deferred tax assets and penalties in connection with outstanding payroll tax liabilities, stock based compensation and fair value of warrants and options.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to performance obligations in the contract; and (5) recognize revenue when or as the Company satisfies a performance obligation.

The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Payment terms vary by client and the services offered.

is recognized on the date the candidate’s full-time employment with the customer has commenced. The customer is invoiced on the start date, and the contract stipulates payment due under varying terms, typically 30 days. The contract with the customer stipulates a guarantee period whereby the customer may be refunded if the employee is terminated within a short period of time, however this has historically been infrequent, and immaterial upon occurrence. As such, the Company’s performance obligations are satisfied upon commencement of the employment, at which point control has transferred to the customer. Revenue for the three and nine months ended September 28, 2024 was comprised of $45,676 and $130,922 of temporary contractor revenue and $422 and $797 of permanent placement revenue, respectively compared with $49,351 and $144,863 of temporary contractor revenue and $186 and $913 permanent placement revenue for the three and nine months ended September 30, 2023, respectively. Refer to Note 11 — Segment Information for further details on breakdown by segments.

Revenue Recognition

The Company has primarily two main forms of revenue — temporary contractor revenue and permanent placement revenue. Temporary contractor revenue is accounted for as a single performance obligation satisfied over time because the customer simultaneously receives and consumes the benefits of the Company’s performance on an hourly or daily basis. The contracts stipulate weekly or monthly billing, and the Company has elected the “as invoiced” practical expedient to recognize revenue based on the hours incurred at the contractual rate as we have the right to payment in an amount that corresponds directly with the value of performance completed to date. Permanent placement revenue is recognized on the date the candidate’s full-time employment with the customer has commenced. The customer is invoiced on the start date, and the contract stipulates payment due under varying terms, typically 30 days. The contract with the customer stipulates a guarantee period whereby the customer may be refunded if the employee is terminated within a short period of time, however this has historically been infrequent, and immaterial upon occurrence. As such, the Company’s performance obligations are satisfied upon commencement of the employment, at which point control has transferred to the customer. Revenue in Fiscal 2023 was comprised of $189,595 of temporary contractor revenue and $1,281 of permanent placement revenue compared with $183,262 of temporary contractor revenue and $1,622 of permanent placement revenue for Fiscal 2022, respectively. Refer to Note 15 for further details on breakdown by segments.

Taxes Collected from Customers and Remitted to Governmental Agencies

The Company records taxes on customer transactions due to governmental agencies as a receivable and a liability on the consolidated balance sheets. Sales taxes are recorded net on the consolidated statement of operations.

Advertising Costs

Costs for advertising are expensed when incurred. Advertising expenses for the Company were $769 and $1,444 for Fiscal 2023 and 2022, respectively.

Legal Contingencies and Expenses

From time to time, the Company may become involved in various claims, disputes and legal or regulatory proceedings that arise in the ordinary course of business and relate to contractual and other obligations. The Company assesses its potential contingent and other liabilities by analyzing its claims, disputes and legal and regulatory matters using all available information and developing its views on estimated losses in consultation with its legal and other advisors. The Company determines whether a loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. If the contingency is not probable or cannot be reasonably estimated, disclosure of the contingency shall be made when there is at least a reasonable possibility that a loss may be incurred. Expenses associated with legal contingencies are expensed as incurred.

Restructuring Charges

The Company records a liability for significant costs associated with exit or disposal activities, including lease termination costs, certain employee severance costs associated with formal restructuring plans, facility closings or other similar activities and related asset impairments, when the liability is incurred.

The determination of when the Company accrues for severance and related costs depends on whether the termination benefits are provided under a one-time benefit arrangement or under an ongoing benefit arrangement. Where the Company has either a formal severance plan or a history of consistently providing severance benefits representing a substantive plan, it recognizes severance costs when they are both probable and estimable. Costs associated with restructuring actions that include one-time severance benefits are only recorded once a liability has been incurred, including when management with the proper level of authority has committed to a restructuring plan and the plan has been communicated to employees. These charges are included in operational restructuring and other charges on the consolidated statements of operations. Other charges include knowledge transfer costs directly related to the restructuring initiatives and are expensed as incurred.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with original maturities of three months or less when acquired to be cash equivalents. Cash and cash equivalents held at financial institutions may at times exceed federally insured amounts. We believe we mitigate such risk by investing in or through major financial institutions. The Company had no cash equivalents at the end of Fiscal 2023 or Fiscal 2022.

Accounts Receivable

Accounts receivables are presented net of an allowance for credit losses for estimated losses. On January 1, 2023, the Company adopted ASU 2016-13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (CECL) methodology. The Company reviews the accounts receivable on a periodic basis by evaluating the age of the balance, a customer’s historical payment history, its current creditworthiness and current economic trends. The Company then records general and specific allowances when there is doubt as to the collectability of individual balances. Accounts are written off after all efforts to collect have been exhausted. As of the end of Fiscal 2023 and the end of Fiscal 2022, the Company had an allowance for credit losses of $75 and $48, respectively.

Income Taxes

The Company utilizes Accounting Standards Codification (“ASC”) Topic 740, “Accounting for Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

The Company applies the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in the financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of the date of this filing, the Company is current on all corporate, federal and state tax returns. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense.

The effective income tax rate was (1.80%), (2.09%), (0.53%) and (0.67%) for the three and nine months ending September 28, 2024 and September 30, 2023, respectively. The Company’s effective tax rate differs from the U.S. federal statutory rate of 21%, primarily due to changes in valuation allowances in the U.S., which eliminates the effective tax rate on current year losses, offset by current state taxes and changes to goodwill naked credit. The Company may have experienced an IRC Section 382 limitation during 2021, for which it is in process of conducting an analysis to determine the tax consequences of such a limitation.

Income Taxes

for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Foreign Currency Translation

Assets and liabilities of subsidiaries operating in foreign countries are translated into U.S. dollars using the exchange rate in effect at the balance sheet date and equity is translated at historical rate. Results of operations are translated using average exchange rates. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in a separate component of stockholders’ equity (accumulated other comprehensive income), while gains and losses resulting from foreign currency transactions are included in operations.

Deferred Financing Costs

Costs incurred in connection with obtaining certain financing are deferred and amortized on an effective interest method basis over the term of the related obligation. In accordance with Accounting Standards Update (“ASU”) 2015-03, “Imputation of Interest — Simplifying the Presentation of Debt Issuance Costs,” debt issuance costs related to a recognized debt liability are presented in the balance sheet as a direct deduction from the debt liability, consistent with the presentation of a debt discount.

Business Combinations

In accordance with ASC 805, “Business Combinations,” the Company records acquisitions under the purchase method of accounting, under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed, and contingent consideration granted. Such estimates and valuations require us to make significant assumptions, including projections of future events and operating performance.

Fair Value of Financial Instruments

In accordance with ASC 820, “Fair Value Measurements and Disclosures,” the Company measures and accounts for certain assets and liabilities at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements and establishes a framework for measuring fair value and standards for disclosure about such fair value measurements.

ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

		Level 1:		Observable inputs such as quoted market prices in active markets for identical assets or liabilities
		Level 2:		Observable market-based inputs or unobservable inputs that are corroborated by market data
		Level 3:		Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

There were no Level 1or 2 assets or liabilities or Level 3 assets in any period. The Company’s Level 3 liabilities were its warrants issued to Jackson and contingent consideration in connection with acquisitions.

The table below represents a rollforward of the Level 3 contingent consideration:

	Contingent Consideration
Balance at January 1, 2022	$	4,054
Headway deferred consideration		4,290
Balance at December 31, 2022	$	8,344
Headway Earnout		710
Balance at December 30, 2023	$	9,054

Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy.

ASC 825-10-25, “Fair Value Option” expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.

Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization is computed on the straight-line method over the estimated useful lives for each category as follows:

Computers		3 – 5 years
Computer equipment		3 – 5 years
Network equipment		3 – 5 years
Software		3 – 5 years
Office equipment		3 – 7 years
Furniture and fixtures		3 – 7 years
Leasehold improvements		3 – 5 years

Amortization of leasehold improvements is computed using the straight-line method over the shorter of the life of the lease or the estimated useful life of the assets. Maintenance and repairs are charged to expense as incurred. Major improvements are capitalized.

At the time of retirement or disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in Other income/(expenses.)

Long-Lived Assets

In accordance with ASC 360 “Property, Plant, and Equipment,” the Company periodically reviews its long-lived assets, including intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount. The amount of impairment is measured as the difference between the estimated fair value and the book value of the underlying asset.

Goodwill

Goodwill relates to amounts that arose in connection with various acquisitions and represents the difference between the purchase price and the fair value of the identifiable intangible and tangible net assets when accounted for using the purchase method of accounting. Goodwill is not amortized, but it is subject to periodic review for impairment. Events that would indicate impairment and trigger an interim impairment assessment include, but are not limited to, current economic and market conditions, a decline in the equity value of the business, a significant adverse change in certain agreements that would materially affect reported operating results, business climate or operational performance of the business and an adverse action or assessment by a regulator.

The carrying value of each reporting unit is based on the assignment of the appropriate assets and liabilities to each reporting unit. Assets and liabilities were assigned to each reporting unit if the assets or liabilities are employed in the operations of the reporting unit and the asset and liability is considered in the determination of the reporting unit fair value.

Goodwill

In accordance with ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350) Testing Goodwill for Impairment, or ASU 2011-08, the Company is required to review goodwill by reporting unit for impairment at least annually or more often if there are indicators of impairment present. During the year ended December 31, 2022, the Company changed its annual measurement date from the last day of the fiscal year end to the first day of the fiscal fourth quarter. A reporting unit is either the equivalent of, or one level below, an operating segment. The Company early adopted the provisions in ASU 2017-04, which eliminates the second step of the goodwill impairment test. As a result, the Company’s goodwill impairment tests include only one step, which is a comparison of the carrying value of each reporting unit to its fair value, and any excess carrying value, up to the amount of goodwill allocated to that reporting unit, is impaired.

The Company recognized an impairment with respect to its Staffing UK reporting unit of $10,000 during the quarter ended December 31, 2022. The impairment resulted from a continued decline in that reporting unit’s revenue which experienced significant and prolonged declines as a result of the COVID-19 pandemic. To determine the impairment, the Company employed a combination of market approach (valuations using comparable company multiples), income approach (discounted cash flow analysis) and prevailing market conditions to derive the fair value of the reporting unit. Under ASU 2017-04, which the Company early adopted, the impairment amount represents the excess of the carrying value over the fair value of the reporting unit.

Convertible Instruments

The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Derivative and Hedging.”

Accounting standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under

otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument.”

The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Original issue discounts (“OID”) under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records, when necessary, deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note.

ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control and could require net cash settlement, then the contract shall be classified as an asset or a liability.

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718, “Compensation — Stock Compensation,” which requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASU 2018-07 — Compensation — Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting.

Warrants

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, “Distinguishing Liabilities from Equity” (“ASC 480”) and ASC 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding.

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. The fair value of the warrants the Company has privately placed were estimated using a Black Scholes model. Refer to Note 13 for further details.

Treasury Stock Method

The Company is using the treasury stock method in our calculation of diluted earnings per share. Due to this application, the warrants and options outstanding are anti-dilutive due to their strike price in relation to the Company’s stock price.

Recent Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740), which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. The new guidance requires consistent categorization and greater disaggregation of information in the rate reconciliation, as well as further disaggregation of income taxes paid. This change is effective for annual periods beginning after December 15, 2024. This change will apply on a prospective basis to annual financial statements for periods beginning after the effective date. However, retrospective application in all prior periods presented is permitted. The Company does not expect the adoption of this ASU to have a material impact on its financial statements.

Recent Accounting Pronouncements

Going Concern

The accompanying condensed consolidated financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. Historically, the Company has funded such payments either through cash flow from operations or the raising of capital through additional debt or equity. If the Company is unable to obtain additional capital, such payments may not be made on time.

Warrants

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. Refer to Note 9 — Stockholders’ Deficit for further details.

Leases (Details) - Schedule of Lease, Cost - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Leases (Details) - Schedule of Lease, Cost [Line Items]
Operating lease cost	$ 852
Other information
Weighted average remaining lease term (years)	3 years 3 months 18 days	3 years 9 months 10 days	4 years 3 months 18 days
Weighted average discount rate	9.96%	7.00%	7.00%
Selling, General and Administrative Expenses [Member]
Leases (Details) - Schedule of Lease, Cost [Line Items]
Operating lease cost		$ 680	$ 1,388

Goodwill (Details) - Schedule of Goodwill by Reportable Segment - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill by reportable segment	$ 19,891	$ 19,891	$ 19,891
Professional Staffing [Member]
Goodwill [Line Items]
Goodwill by reportable segment		14,031	14,031
Commercial Staffing [Member]
Goodwill [Line Items]
Goodwill by reportable segment		$ 5,860	$ 5,860

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

+ Details

Debt (Details) - USD ($) $ / shares in Units, $ in Thousands					1 Months Ended	9 Months Ended		12 Months Ended
	Sep. 18, 2024	Sep. 01, 2023	Aug. 30, 2023	May 18, 2022	May 18, 2022	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022	Oct. 27, 2023	Oct. 27, 2022
Debt (Details) [Line Items]
Outstanding principal						$ 19,816		$ 19,116	$ 18,016
Number of shares issued (in Shares)						560,936	222,183	2,971,821	856,858
Preferred stock value							$ 4,113		$ 3,433
Strike price (in Dollars per share)								$ 3.06
Preferred stock, shares (in Shares)						10,000
Jackson Note [Member]
Debt (Details) [Line Items]
Number of shares issued (in Shares)								100,000
Preferred stock value								$ 257
Strike price (in Dollars per share)								$ 3.06
Warrants (in Shares)								15,093
Expiration date								expiration date of January 26, 2026 to October 27, 2027
Warrants expiring								Oct. 27, 2027
Fair value adjustment								$ 29
Per annum rate								16.00%
2022 Jackson Note [Member]
Debt (Details) [Line Items]
Percentage of rate of interest						16.00%		12.00%
2022 Jackson Note One [Member]
Debt (Details) [Line Items]
Percentage of rate of interest								50.00%
2022 Jackson Note Two [Member]
Debt (Details) [Line Items]
Percentage of rate of interest										16.00%
Senior Secured Promissory Note [Member]
Debt (Details) [Line Items]
Percentage of rate of interest			12.00%
Maturity date			Oct. 14, 2024
Amendment Agreement [Member]
Debt (Details) [Line Items]
Maturity date	Jan. 13, 2025
Jackson Note [Member]
Debt (Details) [Line Items]
Number of shares issued (in Shares)								24,332
Minimum [Member]
Debt (Details) [Line Items]
Strike price (in Dollars per share)						$ 96,876		$ 6,697,801
Minimum [Member] \| Jackson Note [Member]
Debt (Details) [Line Items]
Strike price (in Dollars per share)								60
Maximum [Member]
Debt (Details) [Line Items]
Strike price (in Dollars per share)						$ 96,876
Maximum [Member] \| Jackson Note [Member]
Debt (Details) [Line Items]
Strike price (in Dollars per share)								$ 3.06
Common Stock [Member]
Debt (Details) [Line Items]
Number of shares issued (in Shares)		552,234					188,452		657,858
Preferred stock value
Third A&R Agreement [Member] \| Jackson Note [Member]
Debt (Details) [Line Items]
Outstanding principal											$ 9,000
Per annum rate								12.00%
Cash rate								50.00%
Maturity date								extends the maturity date of the Jackson Notes from October 28, 2022 to October 14, 2024.
Percentage of first call over of net proceeds from increase of common stock								50.00%
Third A&R Agreement [Member] \| Jackson Note [Member]
Debt (Details) [Line Items]
Outstanding principal											$ 9,000
Third A&R Agreement [Member] \| Jackson Investment Group, LLC [Member]
Debt (Details) [Line Items]
Percentage of first call over of net proceeds from increase of common stock						50.00%
Amended Note Purchase Agreement [Member]
Debt (Details) [Line Items]
Amendment fee								$ 39
Amended Note Purchase Agreement [Member] \| Jackson Note [Member]
Debt (Details) [Line Items]
Amendment fee								$ 39
Number of shares issued (in Shares)								100,000
Fair value adjustment								$ 29
Amended Note Purchase Agreement [Member] \| Jackson Investment Group, LLC [Member]
Debt (Details) [Line Items]
Preferred stock value								257
Fair value adjustment						$ 29		29
Purchase Agreement Amended [Member]
Debt (Details) [Line Items]
Contingent payment amount as per agreement							5,000
Contingent payment installment amount							1,000
Installment amount to be paid to third parties							$ 134
Series H Preferred Stock [Member]
Debt (Details) [Line Items]
Number of shares issued (in Shares)				9,000,000	9,000,000
Preferred stock value				$ 14
Redemption price per share (in Dollars per share)				$ 0.00001	$ 0.00001
Debt instrument conversion price (in Dollars per share)				1	1
Preferred stock conversion price (in Dollars per share)				$ 25.714	$ 25.714
Cash dividends per annum rate				12.00%	12.00%
Stated value								$ 1
Payment to preferred stock				$ 14
Debt instrument redemption amount				8,265	$ 8,265	9,700			$ 9,000
Fair value of deferred financing				$ 735	$ 735	$ 735
Number of additional shares redeem (in Shares)							100,000
Redemption price per share (in Dollars per share)				$ 1	$ 1		$ 0.0000001
Series H Preferred Stock [Member] \| Common Stock [Member]
Debt (Details) [Line Items]
Debt instrument issuance of aggregate shares (in Shares)				350,000	350,000
Series H Preferred Stock [Member] \| Purchase Agreement Amended [Member]
Debt (Details) [Line Items]
Aggregate of agreed amount							$ 11,340
Preferred stock issued and outstanding (in Shares)							9,000,000
Third-parties to satisfy existing incentives and fees due							$ 525
Series H Preferred Stock [Member] \| Headway [Member]
Debt (Details) [Line Items]
Ownership percentage				100.00%	100.00%
Redeemable Series H Preferred Stock [Member]
Debt (Details) [Line Items]
Preferred stock, shares (in Shares)								9,000,000
Senior Secured Tweleve Promissory Note [Member]
Debt (Details) [Line Items]
First omnibus amendment agreement description			amends the Third A&R Agreement, (ii) provided for the issuance of a new 12% Senior Secured Promissory Note due October 14, 2024 (the “2023 Jackson Note” and together with the 2022 Jackson Note, the “Jackson Notes”) to Jackson, and (iii) joins certain subsidiaries of the Company to (a) that certain Amended and Restated Pledge Agreement, dated as of September 15, 2017 (as amended by the First Omnibus Amendment Agreement, the “Pledge Agreement”) and (b) that certain Amended and Restated Security Agreement, dated as of September 15, 2017 (as amended by the Amendment Agreement, the “Security Agreement”), as either subsidiary guarantors or pledgors (as applicable) and amends certain terms and conditions of each of the Pledge Agreement and the Security Agreement.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2023

Summary of Significant Accounting Policies [Line Items]

Summary of Roll-Forward of Level 3 Contingent Consideration

The table below represents a rollforward of the Level 3 contingent consideration:

	Contingent Consideration
Balance at January 1, 2022	$	4,054
Headway deferred consideration		4,290
Balance at December 31, 2022	$	8,344
Headway Earnout		710
Balance at December 30, 2023	$	9,054

Schedule of Estimated Useful Life of Property and Equipment

Property and equipment consist of the following:

	December 30, 2023			December 31, 2022
Computer software	$	92		$	92
Office equipment		1,307			1,557
Computer equipment		96			96
Furniture and fixtures		883			876
Leasehold improvements		144			144
Total property and equipment, gross		2,522			2,765
Accumulated depreciation		(1,986	)		(2,294	)
Total property and equipment, net	$	536		$	471

Property, Plant and Equipment [Member]

Summary of Significant Accounting Policies [Line Items]

Schedule of Estimated Useful Life of Property and Equipment

Computers		3 – 5 years
Computer equipment		3 – 5 years
Network equipment		3 – 5 years
Software		3 – 5 years
Office equipment		3 – 7 years
Furniture and fixtures		3 – 7 years
Leasehold improvements		3 – 5 years

Segment Information (Details) - Schedule of Reportable Segments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total Revenue	$ 46,098	$ 49,537	$ 131,719	$ 145,776	$ 190,876	$ 184,884
Total Gross Profit	6,162	7,663	17,287	22,176	28,529	32,749
Selling, general and administrative expenses	(6,996)	(8,641)	(20,023)	(24,110)	(38,214)	(32,556)
Depreciation and amortization	(474)	(513)	(1,427)	(1,388)	(1,901)	(1,959)
Interest expense and amortization of debt discount and deferred financing costs	(574)	(1,316)	(3,301)	(3,658)	(5,461)	(3,680)
Loss on discontinued operations			901		(9,014)	(12,496)
Other (losss) income, net	(911)	(237)	(656)	(63)	324	726
(Loss) Income Before Provision for Income Tax	(2,793)	(4,234)	(7,219)	(9,922)	(25,737)	(17,216)
Commercial Staffing US [Member] \| US [Member]
Segment Reporting Information [Line Items]
Total Revenue	19,172	23,714	58,970	71,106	91,874	108,205
Total Gross Profit	3,127	5,185	9,417	13,293	16,805	19,182
Professional Staffing US [Member] \| US [Member]
Segment Reporting Information [Line Items]
Total Revenue	26,926	25,823	72,749	74,670	99,002	76,679
Total Gross Profit	$ 3,035	$ 2,478	$ 7,870	$ 8,883	$ 11,724	$ 13,567

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Life of Property and Equipment	Dec. 30, 2023
Minimum [Member] \| Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Network Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Minimum [Member] \| Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Maximum [Member] \| Computers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Maximum [Member] \| Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Maximum [Member] \| Network Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Maximum [Member] \| Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Maximum [Member] \| Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Maximum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Maximum [Member] \| Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years

Intangible Assets (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Intangible Assets [Abstract]

Schedule of Breakdown of Intangible Assets

The following provides a breakdown of intangible assets as of:

	September 28, 2024
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(5,359	)		(2,215	)		(11,926	)		(19,500	)
Intangible assets, net	$	2,923		$	—		$	7,027		$	9,950

	December 30, 2023
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(4,928	)		(2,215	)		(11,114	)		(18,257	)
Intangible assets, net	$	3,354		$	—		$	7,839		$	11,193

The following provides a breakdown of intangible assets as of:

	December 30, 2023
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(4,928	)		(2,215	)		(11,114	)		(18,257	)
Intangible assets, net	$	3,354			—		$	7,839		$	11,193

	December 31, 2022
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,217		$	2,134		$	18,826		$	29,177
Accumulated amortization		(4,315	)		(2,134	)		(9,889	)		(16,338	)
Intangible assets, net	$	3,902		$	—		$	8,937		$	12,839

Schedule of Estimated Annual Amortization Expense for each of the Next Five Fiscal Years

As of September 28, 2024, estimated annual amortization expense for each of the next five fiscal years is as follows:

Fiscal quarter ended September	Amount
2024	$	416
2025		1,617
2026		1,567
2027		1,567
2028		1,321
Thereafter		3,462
Total	$	9,950

As of December 30, 2023, estimated annual amortization expense for each of the next five fiscal years is as follows:

Fiscal year ended December	Amount
2024	$	1,797
2025		1,728
2026		1,580
2027		1,580
2028		1,333
Thereafter		3,175
Total	$	11,193

Debt (Details) - Schedule of Debt - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Debt [Line Items]
Total Debt, Gross	$ 19,816	$ 19,116	$ 18,016
Less: Debt Discount and Deferred Financing Costs, Net	(187)	(663)	(962)
Total Debt, Net	19,629	18,453	17,054
Total Current Debt, Net	19,629	18,453
Related Party [Member]
Schedule of Debt [Line Items]
Less: Non-Current Portion - Related Party			(8,661)
Nonrelated Party [Member]
Schedule of Debt [Line Items]
Less: Non-Current Portion			8,393
Jackson Investment Group - Related Party [Member]
Schedule of Debt [Line Items]
Total Debt, Gross	10,116	10,116	9,016
Redeemable Series H Preferred Stock [Member]
Schedule of Debt [Line Items]
Total Debt, Gross	$ 9,700	$ 9,000	$ 9,000

Stockholders’ (Deficit) Equity

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Stockholders’ (Deficit) Equity [Abstract]

STOCKHOLDERS’ (DEFICIT) EQUITY

NOTE 9 — STOCKHOLDERS’ DEFICIT

The Company issued the following shares of common stock during the nine months ended September 28, 2024:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Warrants Exercised	433,936	$	3,602	$	8.30	$	8.30
Board and committee members	127,000		545	$	0.28	$	4.10
	560,936	$	4,147

The Company issued the following shares of common stock during the nine-months ended September 30, 2023:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	188,452	$	4,999	$	26.50	$	26.50
Employees	17,731		531	$	28.20	$	28.20
Board and committee members	16,000		243	$	10.50	$	31.30
	222,183	$	5,773

Reverse Stock Split

On June 25, 2024, the Company effected the Reverse Stock Split. All share and per share information in this Quarterly Report on Form 10-Q, including the condensed consolidated financial statements and the notes thereto, has, where applicable, been retroactively adjusted to reflect the Reverse Stock Split.

Increase of Authorized Common Stock

On December 27, 2023, stockholders approved an amendment to the Company’s Amended and Restated Certificate of Incorporation (the “Charter”) to increase the number of authorized shares of common stock from 200,000,000 to 250,000,000 and to make a corresponding change to the number of authorized shares of capital stock. The number of shares of authorized Preferred Stock remained unchanged.

February 2023 Public Offering

On February 7, 2023, the Company entered into a securities purchase agreement (“February 2023 Purchase Agreement”) with an institutional, accredited investor (the “Investor”) for the issuance and sale, in a best efforts public offering (the “February 2023 Offering”), of (i) 31,500 units (the “Units”), each Unit consisting of one share of the Company’s common stock, and one warrant (the “February 2023 Warrants”) to purchase one share of common stock, and (ii) 156,952 pre-funded units (the “Pre-Funded Units”), each Pre-Funded Unit consisting of one pre-funded warrant (the “February 2023 Pre-Funded Warrants”) to purchase one share of common stock and one February 2023 Warrant. The public offering price was $26.532 per Unit and $26.522 per Pre-Funded Unit. The February 2023 Offering closed on February 10, 2023.

Subject to certain limitations described in the February 2023 Pre-Funded Warrants, the February 2023 Pre-Funded Warrants are immediately exercisable and may be exercised at a nominal consideration of $0.01 per share any time

until all of the February 2023 Pre-Funded Warrants are exercised in full. A holder will not have the right to exercise any portion of the February 2023 Warrants or the February 2023 Pre-Funded Warrants if the holder (together with its affiliates) would beneficially own in excess of 4.99% or 9.99%, respectively (or at the election of the holder of such warrants, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the February 2023 Warrants or the February 2023 Pre-Funded Warrants, respectively. However, upon notice from the holder to the Company, the holder may increase the beneficial ownership limitation pursuant to the February 2023 Warrants, which may not exceed 9.99% of the number of shares of common stock outstanding immediately after giving effect to the exercise, as such percentage ownership is determined in accordance with the terms of the February 2023 Warrants, provided that any increase in the beneficial ownership limitation will not take effect until 61 days following notice to the Company.

In connection with the February 2023 Offering, the Investor entered into a warrant amendment agreement (the “February 2023 Warrant Amendment Agreement”) with the Company to amend the exercise price of certain existing warrants to purchase up to an aggregate of 87,666 shares of Common Stock that were previously issued to the Investor, with an exercise price of $58.50 per share and an expiration date of January 7, 2028. Pursuant to the Warrant Amendment Agreement, the amended warrants have a reduced exercise price of $24.70 per share following the closing of the February 2023 Offering.

The Company utilized the net proceeds from the February 2023 Offering for general working capital purposes.

H.C. Wainwright & Co., LLC (“Wainwright”) acted as the Company’s exclusive placement agent in connection with the February 2023 Offering, pursuant to that certain engagement letter, dated as of January 4, 2023, as amended (the “Wainwright Engagement Letter”), between the Company and Wainwright. Pursuant to the Wainwright Engagement Letter, the Company paid Wainwright (i) a cash fee equal to 7.5% of the aggregate gross proceeds of the February 2023 Offering, (ii) a management fee of 1.0% of the aggregate gross proceeds of the February 2023 Offering, and reimbursed certain expenses and legal fees. In addition, the Company issued to Wainwright or its designees, warrants (the “February 2023 Placement Agent Warrants”) to purchase 14,134 shares of Common Stock at an exercise price equal to $33.165 per share. The February 2023 Placement Agent Warrants are exercisable immediately upon issuance and have a term of exercise equal to five years from the date of the February 2023 Purchase Agreement.

The Units, the Pre-Funded Units, the shares of common stock included as part of the Units and Pre-Funded Units, the February 2023 Pre-Funded Warrants, the February 2023 Warrants, the shares of common stock issuable upon the exercise of the February 2023 Pre-Funded Warrants and the February 2023 Warrants, the February 2023 Placement Agent Warrants and the shares of common stock issuable upon the exercise thereof were offered by the Company pursuant to a Registration Statement on Form S-1, as amended (File No. 333-269308), initially filed on January 20, 2023 with the Securities and Exchange Commission under the Securities Act of 1933, as amended, and declared effective on February 7, 2023.

Series A Preferred Stock — Related Party

As of September 28, 2024 and September 30, 2023, the Company had $125 of dividends payable to the Series A Preferred Stockholder, respectively.

Restricted Shares

The fair value of the award is calculated by multiplying the number of restricted shares by the Company’s stock price on the date of issuance. The impact of forfeitures has historically been immaterial to the financial statements. In the nine months ended September 28, 2024 and September 30, 2023, the Company recorded compensation expense associated with these restricted shares of $545 and $1,167, respectively. The table below is a rollforward of unvested restricted shares issued to employees and board of directors.

	Restricted Shares		Weighted Average Price Per Share
Outstanding at December 31, 2022	6,859		$	67.20
Granted	33,731			23.00
Vested/adjustments	(17,769	)		28.80
Outstanding at December 30, 2023	22,821			31.80
Granted	—			—
Vested/adjustments	(262	)		11.84
Outstanding at September 28, 2024	22,559		$	28.28

Warrants

In connection with the private placement consummated in July 2022 (the “July 2022 Private Placement”), on July 7, 2022, the Company entered into warrant amendment agreements (the “Warrant Amendment Agreements”) with each of the nine existing participating investors, which amended warrants to purchase up to 65,786 shares of common stock (prior to amendment, the “Original Warrants”). The Original Warrants had an exercise price that ranged from $185.00 to $380.00 per share and expiration dates that ranged from July 22, 2026 to November 1, 2026. The Warrant Amendment Agreements reduced the exercise price of the Original Warrants to $58.50 per share and extended the expiration date to January 7, 2028, the date that is five and one-half years following the closing of the July 2022 Private Placement. The Company calculated an incremental fair value of $837 by calculating the excess, of the fair value of the modified over the fair value of that instrument immediately before it is modified. This increase in fair value was recorded in additional paid in capital.

In connection with the Third A&R Agreement, the Company (i) issued to Jackson five year warrants to purchase up to an aggregate of 2,434 shares of common stock at an exercise price of $30.60 per share, which expire on October 27, 2027, and (ii) amended certain warrants held by Jackson to purchase up to an aggregate of 1,510 shares of common stock such that the exercise price was reduced from $600.00 per share to $30.60 per share, and the expiration date of the warrant was extended from January 26, 2026 to October 27, 2027, which resulted in a fair value adjustment of $29. These warrants were recorded as additional debt discount which will be amortized over the term of the Jackson Notes using the effective interest method.

In connection with the February 2023 Offering, the Company entered into the February 2023 Purchase Agreement with the Investor for the issuance and sale, in a best efforts public offering, of (i) 31,500 Units, each consisting of one share of the Company’s common stock, and one February 2023 Warrant, and (ii) 156,952 Pre-Funded Units, each consisting of one February 2023 Pre-Funded Warrant to and one February 2023 Warrant. The public offering price was $26.532 per Unit and $26.522 per Pre-Funded Unit. The February 2023 Offering closed on February 10, 2023. In connection with the February 2023 Offering, the investor entered into the February 2023 Warrant Amendment Agreement with the Company to amend the exercise price of certain existing warrants to purchase up to an aggregate of 87,666 shares of common stock that were previously issued to the Investor, with an exercise price of $58.50 per share and an expiration date of January 7, 2028. Pursuant to the Warrant Amendment Agreement, the amended warrants have a reduced

exercise price of $24.70 per share following the closing of the February 2023 Offering. The Company calculated an incremental fair value of $176 by calculating the excess of the fair value of the modified over the fair value of that instrument immediately before it is modified. This increase in fair value was recorded in additional paid in capital.

On September 1, 2023, the Company entered into an inducement offer letter agreement (the “Inducement Letter”) with a certain holder (the “Holder”) of certain of its existing warrants to purchase up to an aggregate of 276,117 shares of common stock issued to the Holder on July 7, 2022 (as amended on February 10, 2023), and (ii) February 10, 2023 (collectively, the “Existing Warrants”).

Pursuant to the Inducement Letter, the Holder agreed to exercise for cash its Existing Warrants to purchase an aggregate of 276,117 shares of common stock at a reduced exercise price of $8.30 per share in consideration of the Company’s agreement to issue new unregistered common stock purchase warrants (the “September 2023 Warrants”), as described below, to purchase up to an aggregate of 552,234 shares of the Company’s common stock.

The closing of the transactions contemplated pursuant to the Inducement Letter occurred on September 6, 2023 (the “Closing Date”). The Company received aggregate gross proceeds of approximately $2,292 from the exercise of the Existing Warrants by the Holder (the “Exercise”), before deducting placement agent fees and other offering expenses payable by the Company. The Company used 50% of the net proceeds from the Exercise to repay a portion of its outstanding obligations under the Jackson Notes and 50% of the net proceeds from the Exercise to repay a portion of its outstanding obligations pursuant to the Credit and Security Agreement with MidCap.

The Company issued to Wainwright or its designees warrants (the “September 2023 Placement Agent Warrants”) to purchase up to 20,709 shares of common stock. The September 2023 Placement Agent Warrants have substantially the same terms as the September 2023 Warrants, except that the September 2023 Placement Agent Warrants have an exercise price equal to $10.375 per share and are immediately exercisable on or after the Stockholder Approval Date (as defined in the September 2023 Warrants) until the five year anniversary of the Stockholder Approval Date.

On September 8, 2024, the Company entered into a securities exchange agreement (the “Exchange Agreement”) with a certain institutional investor (the “Holder”) pursuant to which the Company agreed to issue an aggregate of (i) 101,190 shares of common stock and (ii) a pre-funded warrant to purchase up to 411,630 shares of common stock in exchange for a certain outstanding warrant held by the Holder to purchase up to 552,234 shares of common stock at an exercise price\ of $8.30 per share (the “Exchange”). The Company has cancelled the warrant reacquired in the Exchange and such warrant will not be reissued.

Transactions involving the Company’s warrant issuances are summarized as follows:

	Number of Shares		Weighted Average Exercise Price
Outstanding at December 31, 2022	170,369		$	96.10
Issued	863,193			20.59
Exercised	(276,117	)		5.90
Expired or cancelled	(87,665	)		58.50
Outstanding at December 30, 2023	669,780			34.80
Issued	—			—
Exercised	(433,936	)		13.03
Expired or cancelled	(138,968	)		17.18
Outstanding at September 28, 2024	96,876		$	240.77

The following table summarizes warrants outstanding as of September 28, 2024:

Exercise Price		Number Outstanding and Exercisable		Weighted Average Remaining Contractual Life (years)		Weighted Average Exercise price
$24.70 – $3,000.00		96,876		2.88		$	240.77

Stock Options

A summary of option activity during the quarter ended September 28, 2024, is presented below:

	Options		Weighted Average Exercise Price
Outstanding at December 31, 2022	5,151		$	500.60
Granted	—			—
Exercised	—			—
Expired or cancelled	—			—
Outstanding at December 30, 2023	5,151			500.06
Granted	—			—
Exercised	—			—
Expired or cancelled	(33	)		5,303.57
Outstanding at September 28, 2024	5,118		$	498.53

The Company recorded share-based payment expense of $183, $545, $227 and $1,167 for the three and nine month periods ended September 28, 2024 and September 30, 2023, respectively.

Limited Duration Stockholder Rights Agreement

On September 27, 2023, the board of directors (the “Board”) of the Company declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of common stock and. 03889 Rights for each outstanding share of Series H Preferred Stock (collectively with the common stock, the “Voting Stock”). The dividend was paid on October 21, 2023 to the stockholders of record at the close of business on October 21, 2023 (the “Record Date”). Each Right initially entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Junior Participating Preferred Stock, par value $0.0001 per share, of the Company (the “Preferred Stock”) at a price of $20.75 per one one-thousandth of a share of Preferred Stock (the “Purchase Price”), subject to adjustment. The description and terms of the Rights are set forth in a Rights Agreement, dated as of October 1, 2023, as the same may be amended from time to time (the “Rights Agreement”), between the Company and Securities Transfer Corporation, as Rights Agent.

group of affiliated or associated persons becoming an Acquiring Person (the earlier of such dates being called the “Distribution Date”), (x) the Rights will be evidenced by the certificates representing the Voting Stock registered in the names of the holders thereof (or by book entry shares in respect of such Voting Stock) and not by separate Right Certificates (as defined below), and (y) the Rights will be transferable only in connection with the transfer of Voting Stock.

Until the Distribution Date (or earlier expiration of the Rights), (i) new Voting Stock certificates issued after the Record Date upon transfer or new issuances of Voting Stock will contain a legend incorporating the terms of the Rights Agreement by reference, and (ii) the surrender for transfer of any certificates representing Voting Stock (or book entry shares of Voting Stock) outstanding as of the Record Date will also constitute the transfer of the Rights associated with the shares of Voting Stock represented thereby. As soon as practicable following the Distribution Date, separate certificates evidencing the Rights (“Right Certificates”) will be mailed to holders of record of the Voting Stock as of the close of business on the Distribution Date and such separate Right Certificates alone will evidence the Rights.

Except as otherwise provided in the Rights Agreement, the Rights are not exercisable until the Distribution Date. The Rights will expire on the earliest of (i) October 2, 2026 or such later date as may be established by the Board prior to the expiration of the Rights, (ii) the time at which the Rights are redeemed pursuant to the terms of the Rights Agreement, (iii) the closing of any merger or other acquisition transaction involving the Company pursuant to an agreement of the type described in the Rights Agreement at which time the Rights are terminated, or (iv) the time at which such Rights are exchanged pursuant to the terms of the Rights Agreement.

The Purchase Price payable, and the number of shares of Preferred Stock or other securities or property issuable, upon exercise of the Rights is subject to adjustment from time to time, among others, (i) in the event of a stock dividend on, or a subdivision, combination or reclassification of, the Preferred Stock, (ii) upon the grant to holders of the Preferred Stock of certain rights or warrants to subscribe for or purchase Preferred Stock at a price, or securities convertible into Preferred Stock with a conversion price, less than the then-current market price of the Preferred Stock, or (iii) upon the distribution to holders of the Preferred Stock of evidences of indebtedness or assets (excluding regular periodic cash dividends or dividends payable in Preferred Stock) or of subscription rights or warrants (other than those referred to above).

The number of outstanding Rights is subject to adjustment in the event of a stock dividend on any class or series of Voting Stock payable in shares of a class or series of Voting Stock or subdivisions, consolidations or combinations of any class or series of Voting Stock occurring, in any such case, prior to the Distribution Date.

Shares of Preferred Stock purchasable upon exercise of the Rights will not be redeemable. Each share of Preferred Stock will be entitled, when, as and if declared, to a minimum preferential quarterly dividend payment of the greater of (a) $100.00 and (b) the sum of (1) 10,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount of all cash dividends, plus (2) 10,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount (payable in kind) of all non-cash dividends or other distributions other than a dividend payable in shares of common stock, or a subdivision of the outstanding shares of common stock (by reclassification or otherwise), in each case declared on the common stock. In the event of liquidation, dissolution or winding up of the Company, the holders of the Preferred Stock will be entitled to a minimum preferential payment of the greater of (a) $100.00 per share (plus any accrued but unpaid dividends and distributions), and (b) an amount equal to 10,000 times (subject to adjustments for stock dividends, stock splits, or stock combinations) made per share amount of all cash and other property to be distributed in respect of common stock. Each share of Preferred Stock will be initially entitled to 10,000 votes (subject to adjustment for stock dividends, stock splits, or stock combinations). In addition to voting together with the holders of common stock for the election of other directors of the Company, the holders of Preferred Stock, voting separately as a class to the exclusion of the holders of common stock, shall be entitled at the meeting of stockholders (and at each subsequent annual meeting of stockholders), unless all dividends in arrears on the Preferred Stock have been paid or declared

and set apart for payment prior thereto, to vote for the election of two directors of the Company. Holders of Preferred Stock shall otherwise have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of common stock as set forth herein) for taking any corporate action, other than as required by law.

In the event of any merger, consolidation, combination or other transaction in which outstanding shares of common stock are converted or exchanged, each share of Preferred Stock will be entitled to receive 10,000 times the aggregate amount of stock, securities, cash and/or any other property (payable in kind), as the case may be, into which or for which each share of common stock is changed or exchanged.

In the event that any person or group of affiliated or associated persons becomes an Acquiring Person (the first occurrence of such event, a “Flip-In Event”), each holder of a Right, other than Rights beneficially owned by the Acquiring Person (which will thereupon become void), will thereafter have the right to receive upon exercise of a Right that number of shares of common stock equal to the number of shares of common stock obtained by dividing the Purchase Price (subject to adjustments) by 50% of the current per share market price of the common stock on the date of the Flip-In Event. Except in certain situations, a person or group of affiliated or associated persons becomes an “Acquiring Person” upon acquiring beneficial ownership of 10% (20% in the case of a Passive Investor (as defined in the Rights Agreement)) or more in voting power of the shares of Voting Stock then outstanding, subject to certain exclusions. Under the Rights Agreement, a “Passive Investor” is generally a person who or which has reported or is required to report beneficial ownership of shares of Voting Stock on Schedule 13G under the Exchange Act. Certain synthetic interests in securities created by derivative positions are treated under the Rights Agreement as beneficial ownership of the number of shares of Voting Stock equivalent to the economic exposure created by the derivative security, to the extent actual shares of Voting Stock are directly or indirectly beneficially owned by a counterparty to such derivative security.

In the event that, after a Flip-In Event, the Company is acquired in a merger or other business combination transaction or 50% or more of its consolidated assets or earning power are sold, proper provisions will be made so that each holder of a Right (other than Rights beneficially owned by an Acquiring Person which will have become void) will thereafter have the right to receive upon the exercise of a Right that number of shares of common stock equal to the result obtained by dividing the Purchase Price (subject to adjustments) by 50% of the current per share market price of the common stock of such person(s) (or its parent) with whom the Company has engaged in the foregoing transaction.

At any time after a Flip-In Event and prior to the acquisition by an Acquiring Person of 50% or more in voting power of the shares of Voting Stock then outstanding, the Board may, at its option, exchange the Rights (other than Rights owned by such Acquiring Person which will have become void), in whole or in part, for shares of common stock, at an exchange ratio of one share of common stock per Right.

With certain exceptions, no adjustment in the Purchase Price will be required unless such adjustment would require an increase or decrease of at least 1% in such Purchase Price. No fractional shares of Preferred Stock or common stock will be issued (other than fractions of Preferred Stock which are integral multiples of one one-thousandth of a share of Preferred Stock, which may, at the election of the Company, be evidenced by depositary receipts), and in lieu thereof an adjustment in cash will be made based on the current market price of the Preferred Stock or the common stock.

At any time prior to a Flip-In Event, the Board may redeem all but not less than the then outstanding Rights at a price of $0.1 per Right, subject to adjustment (the “Redemption Price”) payable, at the option of the Company, in cash, shares of common stock or such other form of consideration as the Board shall determine. The redemption of the Rights may be made effective at such time, on such basis and with such conditions as the Board in its sole discretion may establish. Immediately upon any redemption of the Rights, the right to exercise the Rights will terminate and the only right of the holders of Rights will be to receive the Redemption Price.

For so long as the Rights are then redeemable, the Company may, in its sole discretion, except with respect to the Redemption Price, supplement or amend any provision in the Rights Agreement without the approval of any holders of the Rights. After the Rights are no longer redeemable, the Company may, except with respect to the Redemption Price, supplement or amend the Rights Agreement without the approval of any holders of Rights, provided that no such supplement or amendment may adversely affect the interests of holders of the Rights, cause the Rights Agreement to become amendable contrary to the provisions of the Rights Agreement, or cause the Rights to again to become redeemable.

Until a Right is exercised or exchanged, the holder thereof, as such, will have no rights as a stockholder of the Company, including, without limitation, the right to vote or to receive dividends.

NOTE 13 — STOCKHOLDERS’ (DEFICIT) EQUITY

The Company issued the following shares of common stock during the twelve-month period ended December 30, 2023:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	1,884,516	$	4,113	$	2.65	$	2.65
Employees	177,305		561	$	2.82	$	2.82
Board and committee members	160,000		155	$	3.02	$	9.65
Warrants Exercised per inducement letter	550,000		1,994	$	0.83	$	0.83
Shares issued in connection with debt – related party	200,000		128	$	0.64	$	0.64
	2,971,821	$	6,951

The Company issued the following shares of common stock during the twelve-month period ended December 31, 2022:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	657,858	$	4,013	$	6.10	$	6.10
Board and committee members	63,000		201		3.02		9.65
Related party shares	100,000		257		2.57		2.57
Consultants	36,000		113		3.02		7.40
	856,858	$	4,584

The Company’s authorized common stock consists of 250,000,000 shares having a par value of $0.00001. As of the end of Fiscal 2023 and Fiscal 2022, the Company has issued and outstanding 5,601,020 and 2,629,199 common shares, respectively.

Increase of Authorized Common Stock

On December 27, 2023, stockholders approved an amendment to our Charter to increase the number of authorized shares of common stock, par value $0.00001, from 200,000,000 to 250,000,000 and to make a corresponding change to the number of authorized shares of capital stock

We previously had a total of 220,000,000 shares of capital stock authorized under our Charter, consisting of 200,000,000 shares of Common Stock and 20,000,000 shares of preferred stock, par value $0.00001 per share (the “Preferred Stock”). This approval allowed our Board to file the Common Stock Increase Amendment with the office of the Delaware Secretary of State, which has the effect of increasing the number of authorized shares of Common Stock from 200,000,000 to 250,000,000 and increasing the number of authorized shares of all classes of stock from 220,000,000 to 270,000,000. The number of shares of authorized Preferred Stock would remain unchanged.

July 2022 Private Placement

On July 1, 2022, we entered into a securities purchase agreement with certain institutional and accredited investors for the issuance and sale of a private placement of 657,858 shares of common stock or pre-funded warrants to purchase shares of common stock, and warrants (the “July 2022 Warrants”) to purchase up to 657,858 shares of common stock, with an exercise price of $5.85 per share. The July 2022 Warrants are exercisable immediately upon issuance and have a term of exercise equal to five and one-half years from the date of issuance. The combined purchase price for one share of common stock (or pre-funded warrant) and one associated warrant to purchase one share of common stock was $6.10.

In connection with the private placement, each investor entered into Warrant Amendment Agreements to amend the exercise prices of certain existing warrants to purchase up to an aggregate of 657,858 shares of our common stock that were previously issued to the investors, with exercise prices ranging from $18.50 to $38.00 per share and expiration dates ranging from July 22, 2026, to November 1, 2026. The Warrant Amendment Agreements became effective upon the closing of the July 2022 Private Placement and pursuant to the Warrant Amendment Agreements, the amended warrants have a reduced exercise price of $5.85 per share and expire five and one-half years following the closing of the July 2022 Private Placement.

Third Amended and Restated Note Purchase Agreement

On October 27, 2022, the Company entered into the Third Amended and Restated Note Purchase Agreement with Jackson, which amended and restated the Amended Note Purchase Agreement, dated October 26, 2020, as amended, and issued to Jackson the Jackson Notes, with a remaining outstanding principal balance of approximately $9.0 million.

In connection with the amendment and restatement, the Company paid Jackson an amendment fee of $39. The Company accounted for the Amended Note Purchase Agreement as a modification of the debt. Accordingly, fees totaling $39 paid to Jackson as well issuance of 100,000 common stock shares valued at $257, issuance of 24,332 five year warrants with a strike price of $3.06 expiring October 27, 2027 and the modification of 15,093 warrants from a strike price of $60.00 to $3.06 and the extension of the warrant expiration date of January 26, 2026 to October 27, 2027, resulting in a fair value adjustment of $29, were all recorded as additional debt discount which will be amortized over the term of the 2022 Jackson Note using the effective interest method.

On June 30, 2023, the Company and Jackson entered into an amendment (“Amendment No. 1”) to the 2022 Jackson Note to amend the interest payment dates of September 30, 2023, August 1, 2023, and September 1, 2023 to October 1, 2023, November 1, 2023 and December 1, 2023, respectively.

Restricted Shares

The Company has issued shares of restricted stock to employees and members of the Board under its 2015 Omnibus Incentive Plan, 2016 Omnibus Incentive Plan, 2020 Omnibus Plan and 2021 Omnibus Inventive Plan. Under these plans, the shares are restricted for a period of three years from issuance. As of Fiscal 2023, the Company has issued a total of 228,208 restricted shares of common stock to employees and Board members that remain restricted. In accordance with ASC 718, Compensation — Stock Compensation, the Company recognizes stock-based compensation from restricted stock based upon the fair value of the award at issuance over the vesting term on a straight-line basis. The fair value of the award is calculated by multiplying the number of restricted shares by the Company’s stock price on the date of issuance. The impact of forfeitures has historically been immaterial to the financial statements. In Fiscal 2023 and 2022, the Company recorded compensation expense associated with these restricted shares of $1,392 and $511, respectively. The table below is a rollforward of unvested restricted shares issued to employees and board of directors.

	Restricted Shares		Weighted Average Price Per Share
Outstanding at January 1, 2022	5,976		$	50.00
Granted	63,000			3.20
Vested/adjustments	(384	)		88.80
Outstanding at December 31, 2022	68,592			6.72
Granted	337,305			2.30
Vested/adjustments	(177,689	)		2.88
Balance at December 30, 2023	228,208		$	3.18

Series A Preferred Stock — Related Party

On January 21, 2020, the Company converted the shares of Series A Preferred Stock awarded to Mr. Briand into 271 shares of common stock. On January 8, 2021, the Company converted the shares awarded to Mr. Flood into 451 shares of common stock. The Company has $125 and $125 of dividends payable to Series A Preferred Stockholders at the end of Fiscal 2023 and Fiscal 2022, respectively.

Warrants

In connection with the private placement consummated in July 2022 (the “July 2022 Private Placement”), on July 7, 2022, the Company entered into warrant amendment agreements (the “Warrant Amendment Agreements”) with each of the nine existing participating investors, which amended warrants to purchase up to 657,858 shares of common stock (prior to amendment, the “Original Warrants”). The Original Warrants had exercise price that ranged from $18.50 to $38.00 per share and expiration dates that ranged from July 22, 2026 to November 1, 2026. The Warrant Amendment Agreements reduced the exercise price of the Original Warrants to $5.85 per share and extended the expiration date to January 7, 2028, the date that is five and one-half years following the closing of the July 2022 Private Placement. The Company calculated an incremental fair value of $837 by calculating the excess, of the fair value of the modified over the fair value of that instrument immediately before it is modified. This increase in fair value was recorded in additional paid in capital.

In connection with the Third Amended and Restated Note Purchase Agreement, the Company (i) issued five year warrants to purchase up to an aggregate of 24,332 shares of common stock at an exercise price of $3.06 per share, which expire on October 27, 2027, and (ii) amended certain warrants to purchase up to an aggregate of 15,093 shares of common stock such that the exercise price was reduced from $60.00 per share to $3.06 per share, and the expiration date of the warrant was extended from January 26, 2026 to October 27, 2027, which resulted in a fair value adjustment of $29. These warrants were recorded as additional debt discount which will be amortized over the term of the 2022 Jackson Note using the effective interest method.

On September 1, 2023, the Company entered into an inducement offer letter agreement (the “Inducement Letter”) with a certain holder (the “Holder”) of certain of its existing warrants to purchase up to an aggregate of 2,761,170 shares of common stock issued to the Holder on July 7, 2022 (as amended on February 10, 2023), and (ii) February 10, 2023 (collectively, the “Existing Warrants”).

Pursuant to the Inducement Letter, the Holder agreed to exercise for cash its Existing Warrants to purchase an aggregate of 2,761,170 shares of common stock at a reduced exercise price of $0.83 per share in consideration of the Company’s agreement to issue new unregistered common stock purchase warrants (the “September 2023 Warrants”), as described below, to purchase up to an aggregate of 5,522,340 shares of the Company’s common stock.

The Company issued to Wainwright or its designees warrants (the “September 2023 Placement Agent Warrants”) to purchase up to 207,088 shares of common stock. The September 2023 Placement Agent Warrants have substantially the same terms as the September 2023 Warrants, except that the Placement Agent Warrants have an exercise price equal to $1.0375 per share and are immediately exercisable on or after the Stockholder Approval Date (as defined in the September 2023 Warrants) until the five year anniversary of the Stockholder Approval Date.

Transactions involving the Company’s warrant issuances are summarized as follows:

	Number of Shares		Weighted Average Exercise Price
Outstanding at January 1, 2022	972,495		$	26.88
Issued	1,404,478			5.83
Exercised	—			—
Expired or cancelled	(673,285	)		26.84
Outstanding at December 31, 2022	1,703,688			9.61
Issued	8,631,937			1.40
Exercised	(2,761,170	)		0.59
Expired or cancelled	(876,654	)		5.85
Balance at December 30, 2023	6,697,801		$	3.48

The following table summarizes warrants outstanding as of December 30, 2023:

Exercise Price		Number Outstanding and Exercisable		Weighted Average Remaining Contractual Life (years)		Weighted Average Exercise price
$3.06 – $3,750.00		6,697,801		3.41		$	3.48

Incentive Plans

2014 Equity Incentive Plan

On January 28, 2014, our Board adopted the 2014 Equity Incentive Plan (the “2014 Plan”.) Under the 2014 Plan, we may grant options to employees, directors, senior management of the Company and, under certain circumstances, consultants. The purpose of the 2014 Plan is to retain the services of the group of persons eligible to receive option awards, to secure and retain the services of new members of this group and to provide incentives for such persons to exert maximum efforts for the success of the Company and its affiliates. A maximum of 5,000 shares of common stock has been reserved for issuance under this plan. The 2014 Plan expires on January 28, 2024. As of December 30, 2023, the Company had issued 5,000 options and shares of common stock pursuant to the 2014 Plan and therefore there are no remaining shares eligible to be issued under the 2014 Plan.

2015 Omnibus Incentive Plan

On September 23, 2015, our Board adopted the 2015 Omnibus Incentive Plan (the “2015 Plan”.) This plan has not been approved by our stockholders. Under the 2015 Plan, we may grant a variety of equity instruments to employees, directors, senior management of the Company and, under certain circumstances, consultants. The purpose of the 2015 Plan is to retain the services of the group of persons eligible to receive option awards, to secure and retain the services of new members of this group and to provide incentives for such persons to exert maximum efforts for the success of the Company and its affiliates.

The 2015 Plan provides for an aggregate of 9,000 shares of common stock to be available for awards under the 2015 Plan (“Awards”.) The number of shares available for grant pursuant to Awards under the 2015 Plan is referred to as the “Available Shares.” If an Award is forfeited, canceled, or if any Option terminates, expires or lapses without being

exercised, the common stock subject to such Award will again be made available for future grant. However, shares that are used to pay the exercise price of an Option or that are withheld to satisfy the Participant’s tax withholding obligation will not be available for re-grant under the 2015 Plan.

The Plan will have a term of ten years and no further Awards may be granted under the 2015 Plan after that date. As of December 30, 2023, the Company had issued 9,000 in options and shares of common stock and therefore there are no remaining options and shares of common stock under this plan.

2016 Omnibus Incentive Plan

On October 25, 2016, our Board adopted the 2016 Omnibus Incentive Plan (the “2016 Plan”) to, among other things, attract and retain the best available personnel, to provide additional incentive to employees, directors and consultants and to promote the success of the Company’s business. The 2016 Plan’s terms and conditions are similar to that of the 2015 Plan. On January 26, 2017, our stockholders approved the 2016 Plan, pursuant to which 50,000 shares of the Company’s common stock will be reserved for issuance under stock, restricted stock and stock option awards. On May 30, 2018, our stockholders approved an amendment to the 2016 Plan to increase the total number of shares reserved for issuance under the 2016 Plan to 125,000 shares of the Company’s common stock. As of December 30, 2023, we had issued 123,428 shares and options to purchase shares of common stock pursuant to the 2016 Plan, leaving 1,573 shares remaining under the 2016 Plan.

A summary of option activity during Fiscal 2023 and Fiscal 2022 of the Company’s 2014 Equity Incentive Plan, 2015 Omnibus Incentive Plan and the 2016 Omnibus Incentive Plan is presented below:

	Options	Weighted Average Exercise Price
Outstanding at January 1, 2022	1,302	$	1,665.60
Granted	50,000		7.80
Exercised	—		—
Expired or cancelled	—		—
Outstanding at December 31, 2022	51,302		50.06
Granted	—		—
Exercised	—		—
Expired or cancelled	—		—
Balance at December 30, 2023	51,302	$	50.06

During Fiscal 2023 and Fiscal 2022, the Company recorded total share-based payment expense of $66 and $70, respectively, in connection with all options outstanding.

The total future compensation cost related to options not yet amortized is $197 at fiscal 2023. The Company will recognize this charge over approximately 3.1 years.

2019 Long-Term Incentive Plan

In January 2019, the Company’s Board approved the 2019 Long-Term Incentive Plan (the “2019 LTIP”).

The Board granted 6,084 units to adequately motivate the participants and drive performance for the period.

Units vest upon the following:

• 50% upon the employee being in good standing on December 31, 2020; and,

• 50% upon the average share price of the Company’s common stock during the 90-day period leading up to December 31, 2020, based upon the following Vesting Rate table:

Average 2019 Price		Vesting Rate
<$480 per share		0
>$480 per share		Pro-rated
>=$720 per share		Full Vesting

On January 8, 2021, the Company issued 2,584 shares to the remaining 50% of eligible employees in good standing on December 31, 2020. The remaining shares available in this plan expired. The Company has recognized expense of $0 and $4 related to the 2019 LTIP in Fiscal 2023 and Fiscal 2022, respectively.

2020 Omnibus Incentive Plan

On June 30, 2020, the Board approved the 2020 Omnibus Incentive Plan (the “2020 Plan”) pursuant to which we may grant equity incentive awards to key employees, key contractors, and non-employee directors of the Company. The 2020 Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, and other awards, which may be granted singly or in combination, and that may be paid in cash, shares of our common stock, or a combination of cash and common stock. A total of 12,500 shares of common stock were reserved for grant under the 2020 Plan, plus any awards reserved under the Company’s prior equity incentive plans, subject to adjustment in certain circumstances to prevent dilution or enlargement. On September 29, 2020, our stockholders approved the 2020 Plan. As of December 31, 2022, we had issued 12,500 shares and options to purchase shares of common stock pursuant to the 2020 Plan, therefore leaving 0 shares remaining under the 2020 Plan. The 2020 Plan will terminate on June 30, 2030.

2021 Omnibus Incentive Plan

On October 14, 2021, the Company held its 2021 virtual annual meeting of stockholders. At the annual meeting, the Company’s stockholders approved the 2021 Omnibus Incentive Plan, pursuant to which the Company may grant equity incentive awards to key employees, key contractors, and non-employee directors of the Company. The Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, restricted stock units, performance awards, dividend equivalent rights, and other awards, which may be granted singly or in combination, and that may be paid in cash, shares of the Company’s common stock, or a combination of cash and common stock. A total of 200,000 shares of common stock are reserved for grant under the Plan subject to adjustment in certain circumstances to prevent dilution or enlargement. The Plan had been previously approved by the Company’s board of directors on August 17, 2021, subject to stockholder approval, and will terminate on August 17, 2031.

On December 27, 2021, the Company held a special meeting of stockholders. At the special meeting, the Company’s stockholders approved an amendment to the Company’s 2021 Omnibus Incentive Plan to increase the number of shares of common stock available for issuance pursuant to awards under the 2021 Plan by an additional 300,000 shares, to a total of 500,000 shares of our common stock. As of December 30, 2023, we had issued 148,727 shares and options to purchase shares of common stock pursuant to the 2021 Plan, therefore leaving 351,273 shares remaining under the 2021 Plan. The 2021 Plan will terminate on June 30, 2031.

On December 27, 2023, the Stockholders’ approved an amendment to the 2021 Plan, to increase the number of shares of common stock available for issuance pursuant to awards under the 2021 by an additional 1,560,000, to a total of 2,060,000.

Limited Duration Stockholder Rights Agreement

On September 27, 2023, the board of directors (the “Board”) of the Company declared a dividend of one preferred share purchase right (a “Right”) for each outstanding share of common stock and .3889 Rights for each outstanding share of Series H Preferred Stock (collectively with the common stock, the “Voting Stock”). The dividend was paid on October 21, 2023 to the stockholders of record at the close of business on October 21, 2023 (the “Record Date”). Each Right initially entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Junior Participating Preferred Stock, par value $0.00001 per share, of the Company (the “Preferred Stock”) at a price of $2.75 per one one-thousandth of a share of Preferred Stock (the “Purchase Price”), subject to adjustment. The description and terms of the Rights are set forth in a Rights Agreement, dated as of October 1, 2023, as the same may be amended from time to time (the “Rights Agreement”), between the Company and Securities Transfer Corporation, as Rights Agent.

Until the close of business on the earlier of (i) 10 business days following the first date of public announcement (which, for purposes of this definition, shall include, without limitation, a report filed pursuant to Section 13(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) by the Company or an Acquiring Person (as defined below) that an Acquiring Person has become such, or such other date, as determined by the Board, on which a Person has become an Acquiring Person, or (ii) 10 business days (or such later date as may be determined by action of the Board prior to such time as any person or group of affiliated or associated persons becomes an Acquiring Person) after the date of the commencement of, or the first public announcement of an intention to commence, a tender or exchange offer the consummation of which would result in any person or group of affiliated or associated persons becoming an Acquiring Person (the earlier of such dates being called the “Distribution Date”), (x) the Rights will be evidenced by the certificates representing the Voting Stock registered in the names of the holders thereof (or by book entry shares in respect of such Voting Stock) and not by separate Right Certificates (as defined below), and (y) the Rights will be transferable only in connection with the transfer of Voting Stock.

Stock with a conversion price, less than the then-current market price of the Preferred Stock, or (iii) upon the distribution to holders of the Preferred Stock of evidences of indebtedness or assets (excluding regular periodic cash dividends or dividends payable in Preferred Stock) or of subscription rights or warrants (other than those referred to above).

Shares of Preferred Stock purchasable upon exercise of the Rights will not be redeemable. Each share of Preferred Stock will be entitled, when, as and if declared, to a minimum preferential quarterly dividend payment of the greater of (a) $10.00 and (b) the sum of (1) 1,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount of all cash dividends, plus (2) 1,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount (payable in kind) of all non-cash dividends or other distributions other than a dividend payable in shares of common stock, or a subdivision of the outstanding shares of common stock (by reclassification or otherwise), in each case declared on the common stock. In the event of liquidation, dissolution or winding up of the Company, the holders of the Preferred Stock will be entitled to a minimum preferential payment of the greater of (a) $10.00 per share (plus any accrued but unpaid dividends and distributions), and (b) an amount equal to 1,000 times (subject to adjustments for stock dividends, stock splits, or stock combinations) made per share amount of all cash and other property to be distributed in respect of common stock. Each share of Preferred Stock will be initially entitled to 1,000 votes (subject to adjustment for stock dividends, stock splits, or stock combinations). In addition to voting together with the holders of common stock for the election of other directors of the Company, the holders of Preferred Stock, voting separately as a class to the exclusion of the holders of common stock, shall be entitled at the meeting of stockholders (and at each subsequent annual meeting of stockholders), unless all dividends in arrears on the Preferred Stock have been paid or declared and set apart for payment prior thereto, to vote for the election of two directors of the Company. Holders of Preferred Stock shall otherwise have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of common stock as set forth herein) for taking any corporate action, other than as required by law.

In the event of any merger, consolidation, combination or other transaction in which outstanding shares of common stock are converted or exchanged, each share of Preferred Stock will be entitled to receive 1,000 times the aggregate amount of stock, securities, cash and/or any other property (payable in kind), as the case may be, into which or for which each share of common stock is changed or exchanged.

thereafter have the right to receive upon the exercise of a Right that number of shares of common stock equal to the result obtained by dividing the Purchase Price (subject to adjustments) by 50% of the current per share market price of the common stock of such person(s) (or its parent) with whom the Company has engaged in the foregoing transaction.

At any time prior to a Flip-In Event, the Board may redeem all but not less than the then outstanding Rights at a price of $0.01 per Right, subject to adjustment (the “Redemption Price”) payable, at the option of the Company, in cash, shares of common stock or such other form of consideration as the Board shall determine. The redemption of the Rights may be made effective at such time, on such basis and with such conditions as the Board in its sole discretion may establish. Immediately upon any redemption of the Rights, the right to exercise the Rights will terminate and the only right of the holders of Rights will be to receive the Redemption Price.

Until a Right is exercised or exchanged, the holder thereof, as such, will have no rights as a stockholder of the Company, including, without limitation, the right to vote or to receive dividends.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Discontinued Operations (Tables)

12 Months Ended

Dec. 30, 2023

Discontinued Operations [Abstract]

Schedule of Discontinued Operations

Following ate the consolidated balance sheets of the discontinued operations:

	December 30, 2023	December 31, 2022
Cash	28	537
Accounts receivable	4,039	2,318
Prepaid expenses	319	218
Deposits	258	254
Fixed assets, net	622	759
Intangible Assets		4,545
Other current assets	3,850	2,058
Current assets held for sale	9,116	10,689

Accounts payable and accrued expenses	6,039	2,604
Other current liabilities	4,038	3,799
(Loss) Gain recognized on held for sale
Current liabilities held for sale	10,077	6,403

	Fiscal Years Ended
	December 30, 2023			December 31, 2022
Revenue	$	57,417		$	60,033
Cost of Revenue, excluding depreciation and amortization stated below		50,089			50,013
Gross Profit		7,328			10,020

Operating Expenses:
Selling, general and administrative expenses		(10,336	)		(11,712	)
Other Expenses Net		(6,006	)		(10,804	)
Operating Loss		(9,014	)		(12,496	)
Benefit (Provision) from Income taxes		(0	)		387
Net Loss from discontinued Operations		(9,014	)		(12,109	)

	Fiscal Years Ended
	December 30, 2023		December 31, 2022
Operating Activities
Depreciation and amortization	$	1,358	$	1,031
Investing Activities
Purchase of property and equipment		298		581

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 30, 2023	Dec. 31, 2022	May 17, 2022
Income Taxes [Line Items]
Expense at Federal Statutory Rate, Percentage	21.00%	21.00%
Deferred tax assets, capital loss carryforwards expiration beginning year	2023
Capital loss carryforward	$ 0	$ 7,531,000
General business credit carryforward	$ 76,000	76,000
Tax credit carry forward limitations on use description	As a result of the CARES Act the limitation has been increased to 50% for tax years 2019 and 2020.
Disallowed interest limited	$ 5,009,000
Unrecognized tax benefits	765,000
Domestic Tax Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 28,010,000	29,635,000
Operating loss carryforwards beginning year	2029
Operating loss carryforward decrease	$ 7,220,000
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 100,829	147,413,000
Operating loss carryforwards beginning year	2028
Foreign Tax Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 8,082,000	5,346,000
Headway Workforce Solutions [Member]
Income Taxes [Line Items]
Ownership percentage			100.00%
UNITED STATES
Income Taxes [Line Items]
Valuation allowance decreased	1,006.000
Expire in 2028 [Member]
Income Taxes [Line Items]
Operating loss carryforwards	$ 28,010,000	24,505,000
Limitation On Taxable Income [Member] \| Domestic Tax Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards		13,565,000
Limitation And Uncertain Tax [Member] \| Domestic Tax Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards		$ 10,060,000

Segment Information (Details) - Schedule of Revenue and Gross Profit by Segment - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Total Revenue	$ 46,098	$ 49,537	$ 131,719	$ 145,776	$ 190,876	$ 184,884
Total Gross Profit	6,162	7,663	17,287	22,176	28,529	32,749
Selling, general and administrative expenses	(6,996)	(8,641)	(20,023)	(24,110)	(38,214)	(32,556)
Depreciation and amortization	(474)	(513)	(1,427)	(1,388)	(1,901)	(1,959)
Interest expense and amortization of debt discount and deferred financing costs	(574)	(1,316)	(3,301)	(3,658)	(5,461)	(3,680)
Discontinued Operations		(1,190)	901	(2,879)
Other loss income, net	(911)	(237)	(656)	(63)
Loss Before Provision for Income Tax	(2,793)	(4,234)	(7,219)	(9,922)	(25,737)	(17,216)
Commercial Staffing - US [Member] \| UNITED STATES
Segment Reporting Information [Line Items]
Total Revenue	19,172	23,714	58,970	71,106	91,874	108,205
Total Gross Profit	3,127	5,185	9,417	13,293	16,805	19,182
Professional Staffing - US [Member] \| UNITED STATES
Segment Reporting Information [Line Items]
Total Revenue	26,926	25,823	72,749	74,670	99,002	76,679
Total Gross Profit	$ 3,035	$ 2,478	$ 7,870	$ 8,883	$ 11,724	$ 13,567

Stockholders’ (Deficit) Equity (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Class of Stock [Line Items]

Schedule of Shares Common Stock

The Company issued the following shares of common stock during the nine months ended September 28, 2024:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Warrants Exercised	433,936	$	3,602	$	8.30	$	8.30
Board and committee members	127,000		545	$	0.28	$	4.10
	560,936	$	4,147

The Company issued the following shares of common stock during the nine-months ended September 30, 2023:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	188,452	$	4,999	$	26.50	$	26.50
Employees	17,731		531	$	28.20	$	28.20
Board and committee members	16,000		243	$	10.50	$	31.30
	222,183	$	5,773

The Company issued the following shares of common stock during the twelve-month period ended December 30, 2023:

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	1,884,516	$	4,113	$	2.65	$	2.65
Employees	177,305		561	$	2.82	$	2.82
Board and committee members	160,000		155	$	3.02	$	9.65
Warrants Exercised per inducement letter	550,000		1,994	$	0.83	$	0.83
Shares issued in connection with debt – related party	200,000		128	$	0.64	$	0.64
	2,971,821	$	6,951

Shares issued to/for:	Number of Common Shares Issued	Fair Value of Shares Issued		Fair Value at Issuance (minimum and maximum per share)
Equity raise	657,858	$	4,013	$	6.10	$	6.10
Board and committee members	63,000		201		3.02		9.65
Related party shares	100,000		257		2.57		2.57
Consultants	36,000		113		3.02		7.40
	856,858	$	4,584

Schedule of Unvested Restricted Shares Issued to Employees and Board of Directors

The table below is a rollforward of unvested restricted shares issued to employees and board of directors.

	Restricted Shares		Weighted Average Price Per Share
Outstanding at December 31, 2022	6,859		$	67.20
Granted	33,731			23.00
Vested/adjustments	(17,769	)		28.80
Outstanding at December 30, 2023	22,821			31.80
Granted	—			—
Vested/adjustments	(262	)		11.84
Outstanding at September 28, 2024	22,559		$	28.28

The table below is a rollforward of unvested restricted shares issued to employees and board of directors.

	Restricted Shares		Weighted Average Price Per Share
Outstanding at January 1, 2022	5,976		$	50.00
Granted	63,000			3.20
Vested/adjustments	(384	)		88.80
Outstanding at December 31, 2022	68,592			6.72
Granted	337,305			2.30
Vested/adjustments	(177,689	)		2.88
Balance at December 30, 2023	228,208		$	3.18

Schedule of Warrant Issuance

Transactions involving the Company’s warrant issuances are summarized as follows:

	Number of Shares		Weighted Average Exercise Price
Outstanding at December 31, 2022	170,369		$	96.10
Issued	863,193			20.59
Exercised	(276,117	)		5.90
Expired or cancelled	(87,665	)		58.50
Outstanding at December 30, 2023	669,780			34.80
Issued	—			—
Exercised	(433,936	)		13.03
Expired or cancelled	(138,968	)		17.18
Outstanding at September 28, 2024	96,876		$	240.77

Transactions involving the Company’s warrant issuances are summarized as follows:

	Number of Shares		Weighted Average Exercise Price
Outstanding at January 1, 2022	972,495		$	26.88
Issued	1,404,478			5.83
Exercised	—			—
Expired or cancelled	(673,285	)		26.84
Outstanding at December 31, 2022	1,703,688			9.61
Issued	8,631,937			1.40
Exercised	(2,761,170	)		0.59
Expired or cancelled	(876,654	)		5.85
Balance at December 30, 2023	6,697,801		$	3.48

Schedule of Option Activity

A summary of option activity during the quarter ended September 28, 2024, is presented below:

	Options		Weighted Average Exercise Price
Outstanding at December 31, 2022	5,151		$	500.60
Granted	—			—
Exercised	—			—
Expired or cancelled	—			—
Outstanding at December 30, 2023	5,151			500.06
Granted	—			—
Exercised	—			—
Expired or cancelled	(33	)		5,303.57
Outstanding at September 28, 2024	5,118		$	498.53

A summary of option activity during Fiscal 2023 and Fiscal 2022 of the Company’s 2014 Equity Incentive Plan, 2015 Omnibus Incentive Plan and the 2016 Omnibus Incentive Plan is presented below:

	Options	Weighted Average Exercise Price
Outstanding at January 1, 2022	1,302	$	1,665.60
Granted	50,000		7.80
Exercised	—		—
Expired or cancelled	—		—
Outstanding at December 31, 2022	51,302		50.06
Granted	—		—
Exercised	—		—
Expired or cancelled	—		—
Balance at December 30, 2023	51,302	$	50.06

Warrant [Member]

Class of Stock [Line Items]

Schedule of Warrants Outstanding

The following table summarizes warrants outstanding as of September 28, 2024:

Exercise Price		Number Outstanding and Exercisable		Weighted Average Remaining Contractual Life (years)		Weighted Average Exercise price
$24.70 – $3,000.00		96,876		2.88		$	240.77

The following table summarizes warrants outstanding as of December 30, 2023:

Exercise Price		Number Outstanding and Exercisable		Weighted Average Remaining Contractual Life (years)		Weighted Average Exercise price
$3.06 – $3,750.00		6,697,801		3.41		$	3.48

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 505
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Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Loss Per Common Share

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Loss Per Common Share [Abstract]

LOSS PER COMMON SHARE

NOTE 3 — EARNINGS (LOSS) PER COMMON SHARE

The Company utilizes the guidance per ASC 260, “Earnings per Share”. Basic earnings per share are calculated by dividing income/loss available to stockholders by the weighted average number of common stock shares outstanding during each period.

Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common stock equivalents outstanding during the period. Dilutive common stock equivalents consist of shares of common stock issuable upon the conversion of preferred stock, convertible notes, unvested equity awards and the exercise of stock options and warrants (calculated using the modified treasury stock method). Such securities, shown below, presented on a common stock equivalent basis and outstanding as of September 28, 2024 and September 30, 2023 have not been included in the diluted earnings per share computations, as their inclusion would be anti-dilutive due to the Company’s net loss as of September 28, 2024 and September 30, 2023:

	September 28, 2024	September 30, 2023
Warrants	96,876	669,781
Restricted shares – unvested	22,559	22,831
Options	5,118	5,131
Total	124,553	697,743

NOTE 3 — LOSS PER COMMON SHARE

The Company computes earnings per share in accordance with ASC Topic 260, “Earnings per Share” (“ASC 260”), which requires earnings per share for each class of stock (common stock and participating preferred stock) to be calculated using the two-class method. The two-class method is an allocation of earnings between the holders of common stock and a company’s participating security holders. Under the two-class method, earnings for the reporting period are allocated between common shareholders and other security holders based on their respective participation rights in undistributed earnings.

Basic earnings per common share is computed by dividing income or loss available to common stockholders by the weighted average number of shares of basic common stock outstanding. The Company’s Series F convertible preferred stock, which was convertible into shares of the Company’s common stock at any time and from time to time from and after the issue date, and the Company’s Series F warrants, were classified as participating securities in accordance with ASC 260. Net income allocated to the holders of Series F convertible preferred stock and Series F warrants was calculated based on the shareholders’ proportionate share of weighted average shares of common stock outstanding on an if-converted basis.

For purposes of determining diluted earnings per common share, basic earnings per common share was further adjusted for the fiscal year ended January 1, 2022, to include the effect of potential dilutive common shares outstanding, including unvested restricted stock using the more dilutive of either the two-class method or the treasury stock method, and Series G and G-1 Preferred Stock using the if-converted method. Stock options and warrants that were out-of-the-money were not included in the denominator for the calculation diluted EPS. Under the two-class method of calculating diluted earnings per share, net income is reallocated to common stock, the Series F Preferred stock, the Series F warrants, and all dilutive securities based on the contractual participating rights of the security to share in the current earnings as if all of the earnings for the period had been distributed. In the computation of diluted earnings per share, the if-converted method for the Series F Preferred Stock resulted in a more dilutive earnings per share than the two-class method. As such, the if-converted method was utilized for the calculation of diluted EPS. Such securities, including the Series H Preferred Stock, presented on a common stock equivalent basis and outstanding as of December 31, 2022, have not been included in the diluted earnings per share computations, as their inclusion would be anti-dilutive due to the Company’s net loss as of December 31, 2022.

On June 24, 2022, the Company effected the Reverse Stock Split. As required in accordance with GAAP, all share and earnings per share information in this Annual Report on Form 10-K, including those noted below have been retroactively adjusted to reflect the Reverse Stock Split.

The following table sets forth the components used in the computation of basic and diluted income per share:

	December 30, 2023			December 31, 2022
Numerator:
Net Operating Loss	$	(17,027	)	$	(4,498	)
Net Loss from Discontinued Operations		(9,014	)		(12,496	)
Net Loss Attributable to Common Equity	$	(26,041	)	$	(16,994	)

Denominator:
Weighted average basic common shares outstanding		4,821,318			2,113,509
Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive)		—
Total weighted average common shares outstanding if preferred shares converted to common shares		4,821,318			2,113,509

Income per common share:
Basic
Continuing Operations	$	(3.53	)	$	(2.13	)
Discontinued Operations	$	(1.87	)	$	(5.91	)
Basic Loss Per Share	$	(5.40	)	$	(8.04	)
Diluted
Continuing Operations	$	(3.53	)	$	(2.13	)
Discontinued Operations	$	(1.87	)	$	(5.91	)
Diluted Loss Per Share	$	(5.40	)	$	(8.04	)

Stockholders’ Deficit (Details) - Schedule of Warrants Outstanding - $ / shares	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023
Schedule of Warrants Outstanding [Line Items]
Exercise Price		$ 3.06
Number Outstanding and Exercisable (in Shares)	2.88	3.41
Weighted Average Remaining Contractual Life (years)	240 years 9 months 7 days	3 years 5 months 23 days
Minimum [Member]
Schedule of Warrants Outstanding [Line Items]
Exercise Price	$ 96,876	$ 6,697,801
Maximum [Member]
Schedule of Warrants Outstanding [Line Items]
Exercise Price	$ 96,876

Stockholders’ (Deficit) Equity (Details) - Schedule of Option Activity - Previously Reported [Member] - $ / shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options, Outstanding Beginning Balance	51,302	1,302
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 50.06	$ 1,665.6
Options granted		50,000
Weighted average exercise price, granted		$ 7.8
Options exercised
Weighted average exercise price, exercised
Options expired or cancelled
Weighted average exercise price, expired or cancelled
Options, Outstanding Ending Balance	51,302	51,302
Weighted Average Exercise Price, Outstanding Ending Balance	$ 50.06	$ 50.06

Accounts Payable and Accrued Expenses (Tables)

12 Months Ended

Dec. 30, 2023

Accounts Payable and Accrued Expenses [Abstract]

Schedule of Accounts Payable and Accrued Expenses

The following provides a breakdown of accounts payable and accrued expenses:

	December 30, 2023		December 31, 2022
Accounts payable	$	4,630	$	4,147
Accrued payroll and bonuses		3,596		4,139
Other accrued expenses		5,750		2,448
Total	$	13,976	$	10,734

Schedule of Breakdown of Accrued Payroll

The following is a breakdown of Accrued payroll taxes:

	December 30, 2023		December 31, 2022
Accrued Taxes Payable	$	5,499	$	3,189
Interest on Payroll Taxes Payable		107		—
Penalties on Payroll Taxes Payable		587		—
Total	$	6,193	$	3,189

Other Non-Current Assets

12 Months Ended

Dec. 30, 2023

Other Non-Current Assets [Abstract]

OTHER NON-CURRENT ASSETS

NOTE 5 — OTHER NON-CURRENT ASSETS

The following provides a breakdown of other non-current assets:

	December 30, 2023		December 31, 2022
Collateral associated with workers’ compensation insurance	$	5,570		6,027
Other non-current assets		22		1,762
Total	$	5,592	$	7,789

Acquisition (Tables)

12 Months Ended

Dec. 30, 2023

Acquisition [Abstract]

Schedule of Business Acquisition Purchase Price Fair Value

The following table summarizes the allocation of the purchase price of the fair value of the assets acquired and liabilities assumed at the date of the acquisition:

Current assets	$	10,111
Fixed assets		150
Other non-current assets		5,394
Intangible assets		6,800
Goodwill		7,808
Current liabilities		(15,523	)
Other non-current liabilities		(2,011	)
Consideration	$	12,729

Intangible Assets (Details) - Schedule of Estimated Annual Amortization Expense for each of the Next Five Fiscal Years - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Estimated Annual Amortization Expense for each of the Next Five Fiscal Years [Abstract]
2024	$ 1,617	$ 1,797
2025		1,728
2026		1,580
2027		1,580
2028		1,333
Thereafter		3,175
Total	$ 9,950	$ 11,193	$ 12,839

Leases (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Leases [Abstract]

Schedule of Lease, Cost

Quantitative information regarding the Company’s leases for period ended September 28, 2024 is as follows:

Lease Cost	Classification	September 28, 2024
Operating lease cost	SG&A Expenses	852
Other information
Weighted average remaining lease term (years)		3.3
Weighted average discount rate		9.96	%

Quantitative information regarding the Company’s leases for Fiscal 2023 is as follows:

Lease Cost	Classification	December 30, 2023			December 31, 2022
Operating lease cost	SG&A Expenses	$	680		1,388
Other information
Weighted average remaining lease term (years)			3.78		4.30
Weighted average discount rate			7.00	%	7.00	%

Schedule of Operating Lease Liability Maturity

Future minimum lease payments under non-cancelable leases as of September 28, 2024, were as follows:

Future Lease Payments
2024	$	371
2025		1,318
2026		1,130
2027		1,076
2028		1,103
Thereafter		676
	$	5,674
Less: Imputed Interest		817
	$	4,857

Leases – Current	$	1,075
Leases – Non current	$	3,782

Future minimum lease payment under non-cancelable leases as of December 30, 2023, were as follows:

Future Lease Payments
2023
2024	$	1,358
2025		1,126
2026		1,021
2027		1,035
2028		1,072
Thereafter		663
	$	6,275
Less: Imputed Interest		1,027
	$	5,248

Leases – Current	$	1,035
Leases – Non current	$	4,213

Income Taxes (Details) - Schedule of Components of Benefit for Income Taxes - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Current:
Federal
State					255	349
Foreign
Total current tax expense					255	349
Deferred:
Federal					3	(29)
State					46	(154)
Foreign						(388)
Total deferred tax expense					49	(571)
Total tax benefit	$ 51	$ 21	$ 151	$ 67	$ 304	$ (222)

Intangible Assets (Details) - Schedule of Breakdown of Intangible Assets - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 29,450	$ 29,450	$ 29,177
Accumulated amortization	(19,500)	(18,257)	(16,338)
Intangible assets, net	9,950	11,193	12,839
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	8,282	8,282	8,217
Accumulated amortization	(5,359)	(4,928)	(4,315)
Intangible assets, net	2,923	3,354	3,902
Non Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	2,215	2,215	2,134
Accumulated amortization	(2,215)	(2,215)	(2,134)
Intangible assets, net
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	18,953	18,953	18,826
Accumulated amortization	(11,926)	(11,114)	(9,889)
Intangible assets, net	$ 7,027	$ 7,839	$ 8,937

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Property and Equipment

12 Months Ended

Dec. 30, 2023

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4 — PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

	December 30, 2023			December 31, 2022
Computer software	$	92		$	92
Office equipment		1,307			1,557
Computer equipment		96			96
Furniture and fixtures		883			876
Leasehold improvements		144			144
Total property and equipment, gross		2,522			2,765
Accumulated depreciation		(1,986	)		(2,294	)
Total property and equipment, net	$	536		$	471

Depreciation expense for Fiscal 2023 and Fiscal 2022 was $81 and $430, respectively.

Related Party Transactions

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

RELATED PARTY TRANSACTIONS

NOTE 12 — RELATED PARTY TRANSACTIONS

In addition to the shares of Series A Preferred Stock and notes and warrants issued to Jackson, the following are other related party transactions:

Board and Committee Members

	Nine Months Ended September 28, 2024
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	24,000	$	60	$	135
Nick Florio		75	25,000		60		135
Vincent Cebula		75	24,000		60		135
Alicia Barker		—	24,000		55		55
Brendan Flood		—	24,000		55		55
	$	225	121,000	$	290	$	515

	Nine Months Ended September 30, 2023
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	3,000	$	48	$	123
Jeff Grout		50	2,000		40		90
Nick Florio		50	2,000		40		90
Vincent Cebula		58	3,000		48		106
Alicia Barker		—	3,000		50		50
Brendan Flood		—	3,000		50		50
	$	233	16,000	$	276	$	509

	Three Months Ended September 28, 2024
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	25	21,000	$	45	$	70
Nick Florio		25	21,000		45		70
Vincent Cebula		25	21,000		45		70
Alicia Barker		—	21,000		44		44
Brendan Flood		—	21,000		44		44
	$	75	105,000	$	223	$	298

	Three Months Ended September 30, 2023
	Cash Compensation		Shares Issued		Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	25		1,000	$	8	$	33
Jeff Grout		—		—		—		—
Nick Florio		25		—		—		25
Vincent Cebula		8		1,000		8		16
Alicia Barker		—		1,000		8		8
Brendan Flood		—		1,000		8		8
	$	58	$	4,000	$	32	$	90

NOTE 16 — RELATED PARTY TRANSACTIONS

In addition to the Series A Preferred Shares and notes and warrants issued to Jackson, the following are other related party transactions:

Board and Committee Members

	Twelve Months Ended December 30, 2023
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	30,000	$	48	$	123
Jeff Grout		50	20,000		40		90
Nick Florio		75	20,000		40		115
Vincent Cebula		58	30,000		48		106
Alicia Barker		—	30,000		50		50
Brendan Flood		—	30,000		50		50
	$	258	160,000	$	276	$	534

	Twelve Months Ended December 31, 2022
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	100	10,600	$	34	$	134
Jeff Grout		100	10,600		34		134
Nick Florio		100	10,600		34		134
Vincent Cebula		100	10,600		34		134
Alicia Barker		—	10,600		34		34
Brendan Flood		—	10,000		30		30
	$	400	63,000	$	200	$	600

Appointment of Directors and Officers

On November 4, 2022, the Board of the Company appointed Mr. Joe Yelenic, Senior Vice President, Corporate Finance, as the principal financial officer of the Company.

On January 9, 2024, the Board of the company appointed Ms. Melanie Grossman, Senior Vice President, Corporate Controller, as the principal accounting officer of the Company, effective as of the same date.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
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-Section 50
-Paragraph 2
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Income Taxes (Details) - Schedule of Deferred Tax Assets (Liabilities) - USD ($)	Dec. 30, 2023	Dec. 31, 2022
Deferred tax assets
Net operating loss carryforward	$ 10,959	$ 13,356
Tax credit, deduction and capital loss carryforward	1,193	3,212
Share-based compensation	780	503
Debt issuance costs	25
Accrued expenses and other liabilities	1,808	1,276
Interest limitation and carryforward	9,501	7,546
Operating lease liabilities	1,518	1,657
Total deferred tax assets	25,784	27,550
Less: valuation allowance	(22,378)	(23,383)
Deferred tax assets, net of valuation allowance	3,406	4,167
Deferred tax liabilities:
Deprecation	(1,178)	(1,507)
Basis differences in acquired intangibles	(1,064)	(1,347)
Debt Issuance Cost		(9)
Operating lease - Right-of-use assets	(1,392)	(1,482)
Total deferred tax liabilities	(3,634)	(4,345)
Deferred tax liability	$ (228)	$ (178)

Goodwill (Details) - Schedule of Reportable Segment - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 19,891	$ 19,891	$ 19,891
Professional Staffing [Member]
Goodwill [Line Items]
Goodwill		14,031	14,031
Professional Staffing [Member] \| UNITED STATES
Goodwill [Line Items]
Goodwill	14,031	14,031
Commercial Staffing [Member]
Goodwill [Line Items]
Goodwill		5,860	$ 5,860
Commercial Staffing [Member] \| UNITED STATES
Goodwill [Line Items]
Goodwill	$ 5,860	$ 5,860

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 30, 2022
Property and Equipment [Abstract]
Depreciation expense	$ 81	$ 430

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 46,098	$ 49,537	$ 131,719	$ 145,776	$ 190,876	$ 184,884
Cost of Revenue, excluding depreciation and amortization stated below	39,936	41,874	114,432	123,600	162,347	152,135
Gross Profit	6,162	7,663	17,287	22,176	28,529	32,749
Operating Expenses:
Selling, general and administrative expenses	6,996	8,641	20,023	24,110	38,214	32,556
Depreciation and amortization	474	513	1,427	1,388	1,901	1,959
Total Operating Expenses	7,470	9,154	21,450	25,498	40,115	34,515
Net Loss From Continuing Operations	(1,308)	(1,491)	(4,163)	(3,322)	(11,586)	(1,766)
Other (Expenses) Income:
Interest expense	(487)	(1,197)	(2,954)	(3,338)	(5,009)	(3,077)
Amortization of debt discount and deferred financing costs	(87)	(119)	(347)	(320)	(452)	(603)
Other income, net	(911)	(237)	(656)	(63)	324	726
Total Other Income (Expenses), net	(1,485)	(1,553)	(3,957)	(3,721)	(5,137)	(2,954)
Net Operating Loss	(2,793)	(3,044)	(8,120)	(7,043)	(16,723)	(4,720)
Discontinued Operations		(1,190)	901	(2,879)	(9,014)	(12,496)
Net Loss Before Benefit from Income Tax	(2,793)	(4,234)	(7,219)	(9,922)	(25,737)	(17,216)
Benefit (Provision) from Income taxes	(51)	(21)	(151)	(67)	(304)	222
Net Loss	(2,844)	(4,255)	(7,370)	(9,989)	(26,041)	(16,994)
Net Loss Attributable to Common Stockholders	$ (2,844)	$ (4,255)	$ (7,370)	$ (9,989)	$ (26,041)	$ (16,994)
Net Operating Loss Attributable to Common Stockholders – Basic (in Dollars per share)	$ (3.22)	$ (7.05)	$ (11.19)	$ (18.71)	$ (5.4)	$ (8.04)
Net Income (Loss) from Discontinued Operations Attributable to Common Stockholders – Basic (in Dollars per share)		$ (2.74)	$ 1.22	$ (7.58)
Weighted Average Shares Outstanding – Basic (in Shares)	884,564	434,959	739,336	380,038	4,821,318	2,113,509
Net Loss Attributable to Common Stockholders – Diluted	$ (2,844)	$ (3,065)	$ (8,271)	$ (7,110)	$ (26,041)	$ (16,994)
Net Operating Loss Attributable to Common Stockholders – Diluted (in Dollars per share)	$ (3.22)	$ (7.05)	$ (11.19)	$ (18.71)	$ (5.4)	$ (8.04)
Net Income (Loss) from Discontinued Operations Attributable to Common Stockholders – Diluted (in Dollars per share)		$ (2.74)	$ 1.22	$ (7.58)
Weighted Average Shares Outstanding – Diluted (in Shares)	884,564	434,959	739,336	380,038	4,821,318	2,113,509

Summary of Significant Accounting Policies

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Principles of Consolidation

Liquidity

Due to the timing of select liabilities coming due, we are in discussion with our lenders to determine the best manner to settle these liabilities.

Going Concern

Use of Estimates

Goodwill

Revenue Recognition

Income Taxes

Warrants

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations. Refer to Note 9 — Stockholders’ Deficit for further details.

Recent Accounting Pronouncements

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Principles of Consolidation

Year End

Liquidity

Due to the timing of select liabilities coming due we are in discussion with our lenders to determine the best manner to settle these liabilities.

Going Concern

Use of Estimates

Revenue Recognition

Taxes Collected from Customers and Remitted to Governmental Agencies

Advertising Costs

Costs for advertising are expensed when incurred. Advertising expenses for the Company were $769 and $1,444 for Fiscal 2023 and 2022, respectively.

Legal Contingencies and Expenses

Restructuring Charges

Cash and Cash Equivalents

Accounts Receivable

Income Taxes

Foreign Currency Translation

Deferred Financing Costs

Business Combinations

Fair Value of Financial Instruments

		Level 1:		Observable inputs such as quoted market prices in active markets for identical assets or liabilities
		Level 2:		Observable market-based inputs or unobservable inputs that are corroborated by market data
		Level 3:		Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

The table below represents a rollforward of the Level 3 contingent consideration:

	Contingent Consideration
Balance at January 1, 2022	$	4,054
Headway deferred consideration		4,290
Balance at December 31, 2022	$	8,344
Headway Earnout		710
Balance at December 30, 2023	$	9,054

Cash is considered to be highly liquid and easily tradable and therefore classified as Level 1 within our fair value hierarchy.

Property and Equipment

Computers		3 – 5 years
Computer equipment		3 – 5 years
Network equipment		3 – 5 years
Software		3 – 5 years
Office equipment		3 – 7 years
Furniture and fixtures		3 – 7 years
Leasehold improvements		3 – 5 years

Long-Lived Assets

Goodwill

Convertible Instruments

The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with ASC 815, “Derivative and Hedging.”

Stock-Based Compensation

Warrants

Treasury Stock Method

Recent Accounting Pronouncements

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 28, 2024
Document Information Line Items
Entity Registrant Name	ATLANTIC INTERNATIONAL CORP.
Document Type	S-4
Amendment Flag	false
Entity Central Index Key	0001605888
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Stockholders’ (Deficit) Equity (Details) - Schedule of Unvested Restricted Shares Issued to Employees and Board of Directors - Previously Reported [Member] - $ / shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted Shares, Beginning Outstanding	68,592	5,976
Weighted Average Price Per Share, Outstanding Beginning Balance	$ 6.72	$ 50
Restricted Shares, Granted	337,305	63,000
Weighted Average Price Per Share, Granted	$ 2.3	$ 3.2
Restricted Shares, Vested/adjustments	(177,689)	(384)
Weighted Average Price Per Share, Vested/adjustments	$ 2.88	$ 88.8
Restricted Shares, Ending Outstanding	228,208	68,592
Weighted Average Price Per Share, Outstanding Ending Balance	$ 3.18	$ 6.72

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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-Paragraph 1D
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-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Acquisition

12 Months Ended

Dec. 30, 2023

Acquisition [Abstract]

ACQUISITION

NOTE 10 — ACQUISITION

In accordance with ASC 805, the Company accounts for acquisitions using the purchase method under which the acquisition purchase price is allocated to the assets acquired and liabilities assumed based upon their respective fair values. The Company utilizes management estimates and, in some instances, may retain the services of an independent third-party valuation firm to assist in determining the fair values of assets acquired, liabilities assumed and contingent consideration granted. Such estimates and valuations require the Company to make significant assumptions, including projections of future events and operating performance.

On April 18, 2022, the Company entered into a Stock Purchase Agreement with Headway Workforce Solutions, pursuant to which, among other things, the Company agreed to purchase all of the issued and outstanding securities of Headway in exchange for (i) a cash payment of $14, and (ii) 9,000,000 shares of our Series H Preferred Stock, with a value equal to the Closing Payment, as defined in the Stock Purchase Agreement. On May 18, 2022, the Headway Acquisition closed.

The purchase price in connection with the Headway Acquisition was $9,000, subject to adjustment as provided in the Stock Purchase Agreement. Pursuant to certain covenants in the Stock Purchase Agreement, the Company may be subject to a Contingent Payment of up to $4,450 based on the Adjusted EBITDA (such term as defined in the Stock Purchase Agreement) of Headway during the Contingent Period (such term as defined in the Stock Purchase Agreement), subject to additional potential adjustments tied to customary purchase price adjustments described in the Stock Purchase Agreement. The purpose of the acquisition was to expand the market share of the Company’s primary business by providing future economic benefit of expanding services. The Company anticipates that the acquisition will provide the Company the ability to integrate the business of Headway into the Company’s existing temporary professional staffing business in the US within the expected timeframe which would enable the Company to operate more effectively and efficiently and to create synergy hence lower costs of operations.

The total purchase price was allocated to the identifiable assets acquired and liabilities assumed based on our preliminary estimates of their fair values on the acquisition date. The fair values assigned in the allocation of purchase price included in the table below are based on information that was available as of the date of the acquisition and are based on the information that was available.

The following table summarizes the allocation of the purchase price of the fair value of the assets acquired and liabilities assumed at the date of the acquisition:

Current assets	$	10,111
Fixed assets		150
Other non-current assets		5,394
Intangible assets		6,800
Goodwill		7,808
Current liabilities		(15,523	)
Other non-current liabilities		(2,011	)
Consideration	$	12,729

In connection with the acquisition of Headway, the Company identified and recognized $6,800 in intangible assets representing $5,300 in customer relationships and $1,500 for trade name. In addition, the Company recorded a total of $835 in third party expenses associated with consummating the acquisition, which are included in selling, general and administrative expenses.

Stockholders’ (Deficit) Equity (Details) - Schedule of Shares Common Stock - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)	560,936	222,183	2,971,821	856,858
Fair Value of Shares Issued (in Dollars)	$ 4,147	$ 5,773	$ 6,951	$ 4,584
Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)		17,731	177,305
Fair Value of Shares Issued (in Dollars)		$ 531	$ 561
Employees [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)		$ 28.2	$ 2.82
Employees [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)		$ 28.2	$ 2.82
Board and Committee Members [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)	127,000	16,000	160,000	63,000
Fair Value of Shares Issued (in Dollars)	$ 545	$ 243	$ 155	$ 201
Board and Committee Members [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)	$ 0.28	$ 10.5	$ 3.02	$ 3.02
Board and Committee Members [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)	$ 4.1	$ 31.3	$ 9.65	$ 9.65
Related Party Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)				100,000
Fair Value of Shares Issued (in Dollars)				$ 257
Related Party Shares [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)				$ 2.57
Related Party Shares [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)				$ 2.57
Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)				36,000
Fair Value of Shares Issued (in Dollars)				$ 113
Consultant [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)				$ 3.02
Consultant [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)				$ 7.4
Equity Raise [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)		188,452	1,884,516	657,858
Fair Value of Shares Issued (in Dollars)		$ 4,999	$ 4,113	$ 4,013
Equity Raise [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)		$ 26.5	$ 2.65	$ 6.1
Equity Raise [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)		$ 26.5	$ 2.65	$ 6.1
Warrants Exercised Per Inducement Letter [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)			550,000
Fair Value of Shares Issued (in Dollars)			$ 1,994
Warrants Exercised Per Inducement Letter [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)			$ 0.83
Warrants Exercised Per Inducement Letter [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)			$ 0.83
Shares Issued In Connection With Debt Related Party [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Common Shares Issued (in Shares)			200,000
Fair Value of Shares Issued (in Dollars)			$ 128
Shares Issued In Connection With Debt Related Party [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)			$ 0.64
Shares Issued In Connection With Debt Related Party [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair Value at Issuance (minimum and maximum per share)			$ 0.64

Stockholders’ Deficit (Details) - Schedule of Unvested Restricted Shares Issued - $ / shares	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023
Share-Based Payment Arrangement, Noncash Expense [Abstract]
Restricted Shares, Outstanding Beginning Balance		6,859
Weighted Average Price Per Share, Outstanding Beginning Balance		$ 67.2
Restricted Shares, Granted		33,731
Weighted Average Price Per Share, Granted		$ 23
Restricted Shares, Vested/adjustments	(262)	(17,769)
Weighted Average Price Per Share, Vested/adjustments	$ 11.84	$ 28.8
Restricted Shares, Outstanding Ending Balance	22,559	22,821
Weighted Average Price Per Share, Outstanding Ending Balance	$ 28.28	$ 31.8

Condensed Consolidated Statements of Changes in Stockholders’ Deficit (Unaudited) - USD ($) $ in Thousands	Common Stock Previously Reported	Common Stock	Additional paid in capital Previously Reported	Additional paid in capital	Accumulated other comprehensive income (loss) Previously Reported	Accumulated other comprehensive income (loss)	Accumulated Deficit Previously Reported	Accumulated Deficit	Previously Reported	Total
Shares issued to/for:
Balance		$ 1		$ 107,183		$ 162		$ (84,021)		$ 23,325
Balance (in Shares)		1,758,835
Balance (in Shares) at Dec. 31, 2021		1,758,835
Balance at Dec. 31, 2021		$ 1		107,183		162		(84,021)		23,325
Shares issued to/for:
Employees, directors and consultants (in Shares)		99,000
Employees, directors and consultants				623						$ 623
Sales of common stock and warrants, net (in Shares)		657,858								856,858
Sales of common stock and warrants, net				3,433						$ 3,433
Warrants Exercised (in Shares)
Shares issued to related party (in Shares)		100,000
Shares issued to related party				257						257
Warrants issued to related party				60						60
Modification of warrants issued to related party				30						30
Warrants Modification				837						837
Equity issuance cost				(837)						(837)
Retrospective effect of 1:10 reverse stock split on June 24, 2022 (in Shares)		13,506
Retrospective effect of 1:10 reverse stock split on June 24, 2022
Foreign currency translation gain (loss)						(2,381)				(2,381)
Net loss								(16,994)	$ (16,994)	(16,994)
Balance (in Shares) at Dec. 31, 2022	2,629,199	262,920
Balance at Dec. 31, 2022	$ 1	$ 1	$ 111,586	111,586	$ (2,219)	(2,219)	$ (101,015)	(101,015)	8,353	8,353
Shares issued to/for:
Balance	$ 1	$ 1	111,586	111,586	(2,219)	(2,219)	(101,015)	(101,015)	8,353	8,353
Balance (in Shares)	2,629,199	262,920
Employees, directors and consultants (in Shares)		33,730
Employees, directors and consultants				1,167						$ 1,167
Sales of common stock and warrants, net (in Shares)		188,452								222,183
Sales of common stock and warrants, net				4,113						$ 4,113
Warrants Exercised (in Shares)		55,000
Warrants Exercised				2,002						2,002
Shares issued in connection with debt – related party (in Shares)		20,000
Shares issued in connection with debt – related party				128						128
Modification of Series H				1,900						1,900
Foreign currency translation gain (loss)						860				860
Net loss								(9,989)		(9,989)
Balance (in Shares) at Sep. 30, 2023		560,102
Balance at Sep. 30, 2023		$ 1		120,896		(1,359)		(111,004)		8,534
Balance (in Shares) at Dec. 31, 2022	2,629,199	262,920
Balance at Dec. 31, 2022	$ 1	$ 1	111,586	111,586	(2,219)	(2,219)	(101,015)	(101,015)	8,353	$ 8,353
Shares issued to/for:
Employees, directors and consultants (in Shares)	337,305
Employees, directors and consultants			1,393						1,393
Sales of common stock and warrants, net (in Shares)	1,884,516									2,971,821
Sales of common stock and warrants, net			4,113						$ 4,113
Warrants Exercised (in Shares)	550,000
Warrants Exercised			1,994						$ 1,994
Shares issued in connection with debt – related party (in Shares)	200,000
Shares issued in connection with debt – related party			128						128
Foreign currency translation gain (loss)					2,250				2,250
Net loss							(26,041)		(26,041)	$ (26,041)
Balance (in Shares) at Dec. 30, 2023	5,601,020
Balance at Dec. 30, 2023	$ 1		119,214		31		(127,056)		(7,810)	(7,810)
Shares issued to/for:
Balance		$ 1		116,639		(2,080)		(106,749)		7,811
Balance (in Shares)		481,102
Balance (in Shares) at Jun. 30, 2023		481,102
Balance at Jun. 30, 2023		$ 1		116,639		(2,080)		(106,749)		7,811
Shares issued to/for:
Employees, directors and consultants (in Shares)		4,000
Employees, directors and consultants				227						227
Warrants Exercised (in Shares)		55,000
Warrants Exercised				2,002						2,002
Shares issued in connection with debt – related party (in Shares)		20,000
Shares issued in connection with debt – related party				128						128
Modification of Series H				1,900						1,900
Foreign currency translation gain (loss)						721				721
Net loss								(4,255)		(4,255)
Balance (in Shares) at Sep. 30, 2023		560,102
Balance at Sep. 30, 2023		$ 1		120,896		(1,359)		(111,004)		8,534
Shares issued to/for:
Balance		$ 1		120,896		(1,359)		(111,004)		8,534
Balance (in Shares)		560,102
Balance	$ 1		$ 119,214		$ 31		$ (127,056)		$ (7,810)	(7,810)
Balance (in Shares)	5,601,020
Balance		$ 1		119,214		31		(127,056)		(7,810)
Balance (in Shares)		560,102
Balance (in Shares) at Dec. 31, 2023		560,102
Balance at Dec. 31, 2023		$ 1		119,214		31		(127,056)		(7,810)
Shares issued to/for:
Employees, directors and consultants (in Shares)		127,000
Employees, directors and consultants				545						$ 545
Sales of common stock and warrants, net (in Shares)										560,936
Warrants Exercised (in Shares)		433,936
Warrants Exercised
Net loss								(7,370)		(7,370)
Shares issued to/for:
Stock Split Adjustment
Stock Split Adjustment (in Shares)		104,702
Balance (in Shares) at Sep. 28, 2024		1,225,740
Balance at Sep. 28, 2024		$ 1		119,759		31		(134,426)		(14,635)
Shares issued to/for:
Balance		$ 1		119,576		31		(131,582)		(11,974)
Balance (in Shares)		798,219
Balance (in Shares) at Jun. 28, 2024		798,219
Balance at Jun. 28, 2024		$ 1		119,576		31		(131,582)		(11,974)
Shares issued to/for:
Employees, directors and consultants (in Shares)		110,000
Employees, directors and consultants				183						183
Warrants Exercised (in Shares)		212,819
Warrants Exercised
Net loss								(2,844)		(2,844)
Shares issued to/for:
Stock Split Adjustment (in Shares)		104,702
Balance (in Shares) at Sep. 28, 2024		1,225,740
Balance at Sep. 28, 2024		$ 1		119,759		31		(134,426)		(14,635)
Shares issued to/for:
Balance		$ 1		$ 119,759		$ 31		$ (134,426)		$ (14,635)
Balance (in Shares)		1,225,740

Stockholders’ (Deficit) Equity (Details) - Schedule of Warrants Outstanding - $ / shares	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023
Schedule of Warrants Outstanding [Line Items]
Exercise price		$ 3.06
Number of warrants outstanding and exercisable	2.88	3.41
Weighted average remaining contractual life (years)	240 years 9 months 7 days	3 years 5 months 23 days
Minimum [Member]
Schedule of Warrants Outstanding [Line Items]
Exercise price	$ 96,876	$ 6,697,801

Leases (Details) - Schedule of Operating Lease Liability Maturity - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Schedule of Operating Lease Liability Maturity [Abstract]
2024	$ 1,318	$ 1,358
2025	1,130	1,126
2026	1,076	1,021
2027	1,103	1,035
2028	676	1,072
Thereafter		663
Total	5,674	6,275
Less: Imputed Interest	817	1,027
Operating lease, liability	4,857	5,248
Leases - Current	1,075	1,035
Leases - Non current	$ 3,782	$ 4,213

Segment Information

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Segment Information [Abstract]

SEGMENT INFORMATION

NOTE 11 — SEGMENT INFORMATION

The Company generated revenue and gross profit by segment as follows:

	Three Months Ended						Nine Months Ended
	September 28, 2024			September 30, 2023			September 28, 2024			September 30, 2023
Commercial Staffing – US	$	19,172		$	23,714		$	58,970		$	71,106
Professional Staffing – US		26,926			25,823			72,749			74,670
Total Revenue	$	46,098		$	49,537		$	131,719		$	145,776

Commercial Staffing – US	$	3,127		$	5,185		$	9,417		$	13,293
Professional Staffing – US		3,035			2,478			7,870			8,883
Total Gross Profit	$	6,162		$	7,663		$	17,287		$	22,176

Selling, general and administrative expenses	$	(6,996	)	$	(8,641	)	$	(20,023	)	$	(24,110	)
Depreciation and amortization		(474	)		(513	)		(1,427	)		(1,388	)
Interest expense and amortization of debt discount and deferred financing costs		(574	)		(1,316	)		(3,301	)		(3,658	)
Discontinued Operations		—			(1,190	)		901			(2,879	)
Other loss income, net		(911	)		(237	)		(656	)		(63	)
Loss Before Provision for Income Tax	$	(2,793	)	$	(4,234	)	$	(7,219	)	$	(9,922	)

The following table disaggregates revenues by segments:

	Quarter Ended September 28, 2024
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	107	$	315	$	422
Temporary Revenue		19,065		26,611		45,676
Total Revenue	$	19,172	$	26,926	$	46,098

	Quarter Ended September 30, 2023
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	24	$	162	$	186
Temporary Revenue		23,690		25,661		49,351
Total Revenue	$	23,714	$	25,823	$	49,537

	Nine Months Ended September 28, 2024
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	213	$	584	$	797
Temporary Revenue		58,757		72,165		130,922
Total	$	58,970	$	72,749	$	131,719

	Nine Months Ended September 30, 2023
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	194	$	719	$	913
Temporary Revenue		70,912		73,951		144,863
Total	$	71,106	$	74,670	$	145,776

NOTE 15 — SEGMENT INFORMATION

The Company has two reportable segments: Commercial — US and Professional — US.

	Twelve Months Ended
	December 30, 2023			December 31, 2022
Commercial Staffing – US	$	91,874		$	108,205
Professional Staffing – US		99,002			76,679
Total Revenue	$	190,876		$	184,884

Commercial Staffing – US	$	16,805		$	19,182
Professional Staffing – US		11,724			13,567
Total Gross Profit	$	28,529		$	32,749

Selling, general and administrative expenses	$	(38,214	)	$	(32,556	)
Depreciation and amortization		(1,901	)		(1,959	)
Interest expense and amortization of debt discount and deferred financing costs		(5,461	)		(3,680	)
Loss on discontinued operations		(9,014	)		(12,496	)
Other (losss) income, net		324			726
(Loss) Income Before Provision for Income Tax	$	(25,737	)	$	(17,216	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Loss Per Common Share (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Loss Per Common Share [Abstract]

Schedule of Computation of Basic and Diluted Income Per Share

The following table sets forth the components used in the computation of basic and diluted income per share:

	December 30, 2023			December 31, 2022
Numerator:
Net Operating Loss	$	(17,027	)	$	(4,498	)
Net Loss from Discontinued Operations		(9,014	)		(12,496	)
Net Loss Attributable to Common Equity	$	(26,041	)	$	(16,994	)

Denominator:
Weighted average basic common shares outstanding		4,821,318			2,113,509
Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive)		—
Total weighted average common shares outstanding if preferred shares converted to common shares		4,821,318			2,113,509

Income per common share:
Basic
Continuing Operations	$	(3.53	)	$	(2.13	)
Discontinued Operations	$	(1.87	)	$	(5.91	)
Basic Loss Per Share	$	(5.40	)	$	(8.04	)
Diluted
Continuing Operations	$	(3.53	)	$	(2.13	)
Discontinued Operations	$	(1.87	)	$	(5.91	)
Diluted Loss Per Share	$	(5.40	)	$	(8.04	)

Schedule of Weighted Average Number of Common Stock Shares

Diluted earnings per share are computed using the weighted average number of common stock shares and dilutive common stock equivalents outstanding during the period.

	September 28, 2024	September 30, 2023
Warrants	96,876	669,781
Restricted shares – unvested	22,559	22,831
Options	5,118	5,131
Total	124,553	697,743

Leases (Details) - Schedule of Lease, Cost and Operating Lease Liability Maturity - USD ($) $ in Thousands	9 Months Ended
	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Operating lease cost	$ 852
Weighted average remaining lease term (years)	3 years 3 months 18 days	3 years 9 months 10 days	4 years 3 months 18 days
Weighted average discount rate	9.96%	7.00%	7.00%

Stockholders’ Deficit (Details) - Schedule of Company’s Warrant Issuances - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Outstanding Beginning Balance	669,780	170,369
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 34.8	$ 96.1
Number of Shares, Issued		863,193
Weighted Average Exercise Price, Issued		$ 20.59
Number of Shares, Exercised	(433,936)	(276,117)
Weighted Average Exercise Price, Exercised	$ 13.03	$ 5.9
Number of Shares, Expired or cancelled	(138,968)	(87,665)
Weighted Average Exercise Price, Expired or cancelled	$ 17.18	$ 58.5
Number of Shares, Outstanding Ending Balance	96,876	669,780
Weighted Average Exercise Price, Outstanding Ending Balance	$ 240.77	$ 34.8

Earnings (Loss) Per Common Share (Details) - Schedule of Weighted Average Number of Common Stock Shares - shares	9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023
Schedule of Weighted Average Number of Common Stock Shares [Line Items]
Weighted average number of common stock shares and dilutive common stock	124,553	697,743
Warrants [Member]
Schedule of Weighted Average Number of Common Stock Shares [Line Items]
Weighted average number of common stock shares and dilutive common stock	96,876	669,781
Restricted shares – unvested [Member]
Schedule of Weighted Average Number of Common Stock Shares [Line Items]
Weighted average number of common stock shares and dilutive common stock	22,559	22,831
Options [Member]
Schedule of Weighted Average Number of Common Stock Shares [Line Items]
Weighted average number of common stock shares and dilutive common stock	5,118	5,131

Discontinued Operations (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Discontinued Operations [Abstract]
Gain on discontinued operation	$ 901	$ (9,014)	$ (12,496)

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (7,370)	$ (9,989)	$ (26,041)	$ (16,994)
Adjustments to reconcile net loss income to net cash used in operating activities:
Depreciation and amortization	1,427	1,388	1,901	1,959
Amortization of debt discount and deferred financing costs	347	320	452	603
Bad debt expense		21
Right of use assets depreciation	826	973
Stock based compensation	545	1,167
Changes in operating assets and liabilities:
Accounts receivable	(1,744)	178
Prepaid expenses and other current assets	(655)	88
Other assets	831	7,403
Accounts payable and accrued expenses	(1,552)	(31)
Accrued Payroll Taxes	6,049
Accounts payable, related party	555
Other current liabilities	(243)	(247)
Other long-term liabilities	435	(599)
NET CASH (USED IN) PROVIDED BY CONTINUING OPERATING ACTIVITIES	(549)	672
Net cash used in discontinued operating activities:	(3,007)	(11,397)
NET CASH USED IN OPERATING ACTIVITIES	(3,556)	(10,725)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(53)	(138)
NET (USED IN) CASH PROVIDED BY CONTINUING INVESTING ACTIVITIES	(53)	(138)
Net cash used in discontinued investing activities	2,046	4,856
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES	1,993	4,718
CASH FLOWS FROM FINANCING ACTIVITIES:
Third party financing costs, related party		(653)
Proceeds from related party note		2,000
Repayment of term loans		(900)
Payment in kind	700
Financing (repayments) on accounts receivable financing, net	2,140	(2,239)
Warrant inducement, net		2,292
Proceeds from sale of common stock		4,433
Payments made on earnouts	(500)
NET CASH PROVIDED BY CONTINUING FINANCING ACTIVITIES	2,340	4,933
Net cash provided by discontinued financing activities		(256)
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,340	4,677
NET INCREASE TO (DECREASE IN) CASH	777	(1,330)
Effect of exchange rates on cash		19
Cash – Beginning of period	721	1,992	1,992
Cash – End of period	$ 1,498	681		1,992
Previously Reported
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss			(26,041)	(16,994)
Adjustments to reconcile net loss income to net cash used in operating activities:
Depreciation and amortization			1,901	1,959
Amortization of debt discount and deferred financing costs			452	603
Bad debt expense			96	(284)
Right of use assets depreciation			1,317	1,390
Stock based compensation			1,393	623
Changes in operating assets and liabilities:
Accounts receivable			3,431	3,414
Prepaid expenses and other current assets			457	(1,768)
Other assets			3,157	(2,178)
Accounts payable and accrued expenses			4,508	(712)
Accounts payable, related party				218
Other current liabilities			(152)	(439)
Other long-term liabilities			(4,313)	(4,009)
NET CASH (USED IN) PROVIDED BY CONTINUING OPERATING ACTIVITIES			(13,794)	(18,177)
Net cash used in discontinued operating activities:			2,127	8,844
NET CASH USED IN OPERATING ACTIVITIES			(11,667)	(9,333)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment			(320)	(215)
Acquisition of business, net of cash acquired				2,498
NET (USED IN) CASH PROVIDED BY CONTINUING INVESTING ACTIVITIES			(320)	2,283
Net cash used in discontinued investing activities			(1,708)	(581)
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES			(2,028)	1,702
CASH FLOWS FROM FINANCING ACTIVITIES:
Third party financing costs, related party			(1,223)	(619)
Repayment of term loans			(738)	(14)
Proceeds from term loan			2,000	67
Financing (repayments) on accounts receivable financing, net			(3,510)	(2,624)
Warrant inducement, net			2,292
Proceeds from sale of common stock			4,993	4,013
Payments made on earnouts				(160)
NET CASH PROVIDED BY CONTINUING FINANCING ACTIVITIES			3,814	663
Net cash provided by discontinued financing activities			6,897	6,698
NET CASH PROVIDED BY FINANCING ACTIVITIES			10,711	7,361
NET INCREASE TO (DECREASE IN) CASH			(2,984)	(270)
Effect of exchange rates on cash			2,250	(2,381)
Cash – Beginning of period		$ 1,455	1,455	4,106
Cash – End of period			$ 721	$ 1,455

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Expense at Federal Statutory Rate						$ (5,405)	$ (3,615)
Expense at Federal Statutory Rate, Percentage						21.00%	21.00%
State taxes, net						$ (1,149)	$ (62)
State taxes, net, percentage						4.47%	0.36%
Foreign operations						$ 375	$ 153
Foreign operations, percentage						(1.46%)	(0.89%)
UK goodwill impairment							$ 1,900
UK goodwill impairment, percentage						0.00%	(11.04%)
Permanent differences						$ 1,349	$ 116
Permanent differences, percentage						(5.24%)	(0.67%)
True-up adjustments						$ 1,481	$ 813
True-up adjustments, percentage						(5.76%)	6.56%
True-up adjustments						$ (556)
True-up adjustments, percentage						2.16%	0.00%
True-up adjustments						$ 5,121
True-up adjustments, percentage						(19.90%)	0.00%
Change in valuation allowance						$ (1,006)	$ 608
Change in valuation allowance, percentage						3.91%	(3.53%)
Other						$ 94	$ (135)
Other, percentage						(0.36%)	10.50%
Total tax (benefit) expense		$ 51	$ 21	$ 151	$ 67	$ 304	$ (222)
Total tax (benefit) expense, percentage	(1.80%)		(0.53%)	(2.09%)	(0.67%)	(1.18%)	1.28%

Commitments and Contingencies

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 10 — COMMITMENTS AND CONTINGENCIES

Earn-out Liabilities

Pursuant to the acquisition of KRI on August 27, 2018, the purchase price includes earnout consideration payable to the seller of $2,027 each on August 27, 2019, and August 27, 2020. The payment of the earnout consideration was contingent on KRI’s achievement of certain trailing gross profit amounts. On September 11, 2019, the Company entered into an amended agreement with the seller to delay the payment of the first year earnout of $2,027 until no later than February 27, 2020. For each full calendar month beyond August 27, 2019, that such payment is delayed, the Company is required pay the seller interest in the amount of $10 with the first such payment of interest due on September 30, 2019. In addition, the amended agreement was further amended to change the due date for the second year earnout payment of $2,027 from August 27, 2020, to February 27, 2020.

On March 9, 2024, a Settlement and Release Agreement was entered into by both parties. Under this agreement, which was entered into to avoid costly court fees, the Company agreed to make a payment, in full and final settlement, of $2 million plus interest across the following dates and amounts: $115 on May 1, 2024, $114 on June 1, 2024, $114 on July 1, 2024, $113 on August 1, 2024, $112 on September 1, 2024, and a final payment of $1,511 on October 1, 2024. There is a five-day cure period for each payment and there is a Confession of Judgement in favor of the defendant for the full amount of the original Earnout plus interest, in the event of non-compliance.

On October 9, 2024, the Company entered into Amendment No. 1 to the Settlement and Release Agreement (“Amendment No.1”) to pay $1,500 plus interest. The Company agreed to make payments on the following dates and in the following amounts: $511 on October 9, 2024, $107 on November 1, 2024, $107 on December 1, 2024, $106 on January 1, 2025, and a final payment of $705 on February 1, 2025. In accordance with Amendment, No. 1, payments were made on October 9, 2024 and November 1, 2024.

Pursuant to the Headway Acquisition that closed on May 18, 2022, the purchase price includes an earnout payment totaling up to $5,000 of earn out provision. Upon the attainment of certain trailing twelve-month (“TTM”) EBITDA achievements the Company will pay to the Headway seller a contingent payment in accordance with the following:

Adjusted EBITDA of $0 or less than $0 = no Contingent Payment

Adjusted EBITDA of $500 x 2.5 multiple = $1,250 Contingent Payment

Adjusted EBITDA of $1,000 x 2.5 multiple = $2,500 Contingent Payment

Adjusted EBITDA of $1,800 x 2.5 multiple = $4,500 Contingent Payment

Adjusted EBITDA of $2,000 or more x 2.5 multiple = $5,000 Contingent Payment

The Company performed an analysis over the contingent payment and prepared a forecast to determine the likelihood of the Adjusted EBITDA payout. The adjusted EBITDA TTM forecast, as of June 2024, is above the $2,000 threshold amount, such that $5,000 was recorded as consideration. The balance at September 28, 2024 is $5,000.

Legal Proceedings

Whitaker v. Monroe Staffing Services, LLC & Staffing 360 Solutions, Inc.

On March 9, 2024, a Settlement and Release Agreement was entered into by both parties. Under this agreement, which was entered into to avoid costly court fees, the Company agreed to make a payment, in full and final settlement, of $2 million plus interest across the following dates and amounts: $115 on May 1, 2024, $114, on June 1, 2024, $114 on September 30, 2024, $113 on August 1, 2024, $112 on September 1, 2024, and a final payment of $1,511 on October 1, 2024. There is a five-day cure period for each payment and there is a Confession of Judgement in favor of the defendant for the full amount of the original Earnout plus interest, in the event of non-compliance.

On October 9, 2024, the Company entered into Amendment No. 1 to the Settlement and Release Agreement to pay $1,500 plus interest. The Company agreed to make payments on the following dates and in the following amounts: $511 on October 9, 2024, $107 on November 1, 2024, $107 on December 1, 2024, $106 on January 1, 2025, and a final payment of $705 on February 1, 2025.

As of the date of this filing, we are not aware of any other material legal proceedings to which we or any of our subsidiaries is a party or to which any of our property is subject, other than as disclosed above.

NOTE 14 — COMMITMENTS AND CONTINGENCIES

Employment Agreements

The Flood Employment Agreement

On January 3, 2014, we entered into a services agreement (the “Flood Employment Agreement”) with Brendan Flood. Under the Flood Employment Agreement, Mr. Flood’s salary is required to be adjusted (but not decreased) annually in connection with the CPI Adjustment (as defined in the Flood Employment Agreement.) Mr. Flood is also entitled to an annual bonus of up to 50% of his annual base salary based on reaching certain financial milestones.

The Flood Employment Agreement automatically renews annually unless 12 months’ written notice is provided by either party. It also includes customary non-compete/solicitation language for a period of 12 months after termination of employment, and in the event of a change in control, we may request that Mr. Flood continue employment with the new control entity. Effective January 1, 2020, Mr. Flood’s salary changed to $503 and bonus changed to up to 75% of his annual base salary. Effective April 1, 2023, Mr. Flood’s salary changed to $538. All other terms of the Flood Employment Agreement remained unchanged.

The Barker Employment Agreement

The Company entered into an employment agreement with Alicia Barker that appointed her as our Chief Operating Officer effective July 1, 2018 (the “Barker Employment Agreement”). Ms. Barker also serves as a member of our Board and receives stock compensation for her service as a member of the Board.

Under the terms of the Barker Employment Agreement, through December 31, 2022, Ms. Barker currently received an annual base salary of $250 and is entitled to receive an annual performance bonus of up to 75% of her base salary based on the achievement of certain performance metrics. Ms. Barker’s base salary is required to be reviewed by the Board on an annual basis and may be increased, but not decreased, in its sole discretion. Ms. Barker is also entitled to reimbursement of certain out-of-pocket expenses incurred in connection with her services to the Company and to participate in the benefit plans generally made available to other executives of the Company. Effective January 1, 2023 Ms. Barker’s salary changed to $325.

In the event Ms. Barker is terminated without cause or for good reason (as such terms are defined in the Barker Employment Agreement), Ms. Barker is entitled to receive (subject to certain requirements, including signing a general release of claims): (i) any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through her termination date; (ii) severance pay in an amount equal to 12 months’ base salary; and (iii) any earned but unpaid performance bonus. In the event Ms. Barker is terminated for cause or without good reason, she is only entitled to receive any earned but unpaid base salary and vacation time, as well as unreimbursed expenses, through her termination date.

The Barker Employment Agreement also contains customary confidentiality, non-solicitation and non-disparagement clauses.

Earn-out Liabilities

On March 9, 2024, a Settlement and Release Agreement was entered into by both parties. Under this agreement, which was entered into to avoid costly court fees, the Company agreed to make a payment, in full and final settlement, of $2 million plus interest across the following dates and amounts: $115 on May 1, 2024, $114 on June 1 2024, $114 on July 1 2024, $113 on August 1 2024, $112 on September 1 2024, and a final payment of $1,511 on October 1, 2024. There is a five-day cure period for each payment and there is a Confession of Judgement in favor of the defendant for the full amount of the original Earnout plus interest, in the event of non-compliance.

Pursuant to the Headway acquisition that closed on May 18, 2022, the purchase price includes an earnout payment totaling up to $4,450 of earn out provision. Upon the attainment of certain trailing twelve month (“TTM”) EBITDA achievements the Company will pay to the Headway seller a contingent payment in accordance with the following:

Adjusted EBITDA of $0 or less than $0= no Contingent Payment

Adjusted EBITDA of $500 x 2.5 multiple= $1,250 Contingent Payment

Adjusted EBITDA of $1,000 x 2.5 multiple= $2,500 Contingent Payment

Adjusted EBITDA of $1,800 x 2.5 multiple= $4,500 Contingent Payment

Adjusted EBITDA of $2,000 or more x 2.5 multiple= $5,000 Contingent Payment

The Company performed an analysis over the contingent payment and determined the EBITDA is above the $2,000 threshold amount, such that $5,000 was recorded as consideration. The estimated value calculated in the forecast is preliminary and subject to change. The balance at December 30, 2023 is $5,000.

Lease Obligations

The Company is party to multiple lease agreements for office space. The agreements require monthly rental payments through September 2029. Total minimum obligations are approximately $1,358, $1,126, $1,021, $1,035, $1,072 and $663 for the years ending fiscal 2024, 2025, 2026, 2027, 2028 and beyond, respectively. For Fiscal 2023 and Fiscal 2022, rent expense amounted to $680 and $1,388, respectively.

Legal Proceedings

Whitaker v. Monroe Staffing Services, LLC & Staffing 360 Solutions, Inc.

On March 9, 2024, a Settlement and Release Agreement was entered into by both parties. Under this agreement, which was entered into to avoid costly court fees, the Company agreed to make a payment, in full and final settlement, of $2 million plus interest across the following dates and amounts: $115 on May 1, 2024, $114, on June 1 2024, $114 on July 1 2024, $113 on August 1 2024, $112 on September 1 2024, and a final payment of $1,511 on October 1, 2024. There is a five-day cure period for each payment and there is a Confession of Judgement in favor of the defendant for the full amount of the original Earnout plus interest, in the event of non-compliance.

Stockholders’ Deficit (Details) - Schedule of Option Activity - $ / shares	9 Months Ended	12 Months Ended
	Sep. 28, 2024	Dec. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options, Outstanding Beginning Balance		5,151
Weighted Average Exercise Price, Outstanding Beginning Balance		$ 500.6
Options, Granted
Weighted Average Exercise Price, Granted
Options, Exercised
Weighted Average Exercise Price, Exercised
Options, Expired or cancelled	(33)
Weighted Average Exercise Price, Expired or cancelled	$ 5,303.57
Options, Outstanding Ending Balance	5,118	5,151
Weighted Average Exercise Price, Outstanding Ending Balance	$ 498.53	$ 500.06

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 30, 2023

Accounts Payable and Accrued Expenses [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 8 — ACCOUNTS PAYABLE AND ACCRUED EXPENSES

The following provides a breakdown of accounts payable and accrued expenses:

	December 30, 2023		December 31, 2022
Accounts payable	$	4,630	$	4,147
Accrued payroll and bonuses		3,596		4,139
Other accrued expenses		5,750		2,448
Total	$	13,976	$	10,734

The following is a breakdown of Accrued payroll taxes:

	December 30, 2023		December 31, 2022
Accrued Taxes Payable	$	5,499	$	3,189
Interest on Payroll Taxes Payable		107		—
Penalties on Payroll Taxes Payable		587		—
Total	$	6,193	$	3,189

Segment Information (Details) - Schedule of Disaggregates Revenues by Segments - Operating Segments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total Revenue	$ 46,098	$ 49,537	$ 131,719	$ 145,776
Permanent Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	422	186	797	913
Temporary Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	45,676	49,351	130,922	144,863
Commercial Staffing - US [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	19,172	23,714	58,970	71,106
Commercial Staffing - US [Member] \| Permanent Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	107	24	213	194
Commercial Staffing - US [Member] \| Temporary Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	19,065	23,690	58,757	70,912
Professional Staffing - US [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	26,926	25,823	72,749	74,670
Professional Staffing - US [Member] \| Permanent Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	315	162	584	719
Professional Staffing - US [Member] \| Temporary Revenue [Member]
Disaggregation of Revenue [Line Items]
Total Revenue	$ 26,611	$ 25,661	$ 72,165	$ 73,951

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

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+ Details

Property and Equipment (Tables)

12 Months Ended

Dec. 30, 2023

Property and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following:

	December 30, 2023			December 31, 2022
Computer software	$	92		$	92
Office equipment		1,307			1,557
Computer equipment		96			96
Furniture and fixtures		883			876
Leasehold improvements		144			144
Total property and equipment, gross		2,522			2,765
Accumulated depreciation		(1,986	)		(2,294	)
Total property and equipment, net	$	536		$	471

Loss Per Common Share (Details) - Schedule of Computation of Basic and Diluted Income Per Share - Common Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Numerator:
Net Operating Loss (in Dollars)	$ (17,027)	$ (4,498)
Net Loss from Discontinued Operations (in Dollars)	(9,014)	(12,496)
Net Loss Attributable to Common Equity (in Dollars)	$ (26,041)	$ (16,994)
Denominator:
Weighted average basic common shares outstanding (in Shares)	4,821,318	2,113,509
Weighted average additional common shares outstanding if preferred shares converted to common shares (if dilutive) (in Shares)
Total weighted average common shares outstanding if preferred shares converted to common shares (in Shares)	4,821,318	2,113,509
Basic
Continuing Operations	$ (3.53)	$ (2.13)
Discontinued Operations	(1.87)	(5.91)
Basic Loss Per Share	(5.4)	(8.04)
Diluted
Continuing Operations	(3.53)	(2.13)
Discontinued Operations	(1.87)	(5.91)
Diluted Loss Per Share	$ (5.4)	$ (8.04)

Condensed Consolidated Balance Sheets (Parentheticals) - Previously Reported - $ / shares	Dec. 30, 2023	Dec. 31, 2022
Preferred stock, par value (in Dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common stock, shares issued	5,601,020	2,629,199
Common stock, shares outstanding	5,601,020	2,629,199

Commitments and Contingencies (Details) - USD ($) $ in Thousands																					1 Months Ended	9 Months Ended	12 Months Ended
	Feb. 01, 2025	Jan. 01, 2025	Dec. 01, 2024	Nov. 01, 2024	Oct. 09, 2024	Oct. 01, 2024	Sep. 30, 2024	Sep. 01, 2024	Aug. 01, 2024	Jul. 01, 2024	Jun. 30, 2024	Jun. 01, 2024	May 01, 2024	Mar. 09, 2024	Apr. 01, 2023	May 18, 2022	Jan. 01, 2020	Sep. 30, 2019	Jul. 02, 2018	Jan. 03, 2014	Apr. 30, 2023	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022	Dec. 30, 2022	Dec. 31, 2021	Aug. 27, 2020	Sep. 11, 2019	Aug. 27, 2019
Commitments and Contingencies [Line Items]
Minimum obligations, 2024																						$ 1,318	$ 1,358
Minimum obligations, 2025																						1,130	1,126
Minimum obligations, 2026																						1,076	1,021
Minimum obligations, 2027																						1,103	1,035
Minimum obligations, 2028																						676	1,072
Minimum obligations, beyond																							663
Key Resources, Inc. [Member]
Commitments and Contingencies [Line Items]
Payment totaling																							9,054		$ 8,344	$ 4,054
Business combination earnout consideration interest payment																		$ 10
Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Payment totaling																$ 5,000							4,450
Contingent payment											$ 2,000										$ 2,000
Consideration transferred amount											$ 5,000										$ 5,000		9,000
Transferred remaining																						$ 5,000	5,000
Business Combination Earnout Consideration Prepone Date [Member]
Commitments and Contingencies [Line Items]
Payment totaling																											$ 2,027	$ 2,027	$ 2,027
Settlement and Release Agreement [Member]
Commitments and Contingencies [Line Items]
Litigation settlement														$ 2,000
Litigation settlement, interest							$ 114	$ 112	$ 113	$ 114		$ 114	$ 115
Settlement and Release Agreement [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Payment totaling																$ 4,450
Lease Obligations [Member]
Commitments and Contingencies [Line Items]
Minimum obligations, 2024																							1,358
Minimum obligations, 2025																							1,126
Minimum obligations, 2026																							1,021
Minimum obligations, 2027																							1,035
Minimum obligations, 2028																							1,072
Minimum obligations, beyond																							663
Rent expenses																							680	$ 1,388
Subsequent Event [Member] \| Settlement and Release Agreement [Member]
Commitments and Contingencies [Line Items]
Litigation settlement					$ 1,500									$ 2,000
Litigation settlement, interest				$ 107	$ 511	$ 1,511
Subsequent Event [Member] \| Release Agreement [Member]
Commitments and Contingencies [Line Items]
Final settlement plus interest								112
Mr. Brendan Flood [Member] \| The Flood Employment Agreement [Member]
Commitments and Contingencies [Line Items]
Annual bonus percentage																				50.00%
Effective salary bonus															$ 538		$ 503
Percentage of annual base salary																	75.00%
Alicia Barker [Member] \| The Barker Employment Agreement [Member]
Commitments and Contingencies [Line Items]
Effective salary bonus																								$ 250
Annual performance bonus percentage																								75.00%
Salary																							$ 325
Entitle to receive severance pay period																			12 months
Contingent Payment One [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $0 or less than $0= no Contingent Payment
Contingent Payment One [Member] \| Headway Workforce Solutions [Member] \| Previously Reported [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $0 or less than $0 = no Contingent Payment
Contingent Payment Two [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $500 x 2.5 multiple= $1,250 Contingent Payment
Contingent Payment Two [Member] \| Headway Workforce Solutions [Member] \| Previously Reported [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $500 x 2.5 multiple = $1,250 Contingent Payment
Contingent Payment Three [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $1,000 x 2.5 multiple= $2,500 Contingent Payment
Contingent Payment Three [Member] \| Headway Workforce Solutions [Member] \| Previously Reported [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $1,000 x 2.5 multiple = $2,500 Contingent Payment
Contingent Payment Four [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $1,800 x 2.5 multiple= $4,500 Contingent Payment
Contingent Payment Four [Member] \| Headway Workforce Solutions [Member] \| Previously Reported [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $1,800 x 2.5 multiple = $4,500 Contingent Payment
Contingent Payment Five [Member] \| Headway Workforce Solutions [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $2,000 or more x 2.5 multiple= $5,000 Contingent Payment
Contingent Payment Five [Member] \| Headway Workforce Solutions [Member] \| Previously Reported [Member]
Commitments and Contingencies [Line Items]
Contingent payment, description																Adjusted EBITDA of $2,000 or more x 2.5 multiple = $5,000 Contingent Payment
Forecast [Member] \| Settlement and Release Agreement [Member]
Commitments and Contingencies [Line Items]
Litigation settlement, interest	$ 705	$ 106	$ 107			$ 1,511		$ 112	$ 113	$ 114		$ 114	$ 115

Stockholders’ (Deficit) Equity (Details) - USD ($)																	1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
Stockholders’ (Deficit) Equity (Details) - USD ($)	Sep. 08, 2024	Dec. 27, 2023	Sep. 27, 2023	Sep. 06, 2023	Sep. 01, 2023	Feb. 07, 2023	Jul. 07, 2022	Jul. 07, 2022	Jul. 01, 2022	Dec. 27, 2021	Oct. 14, 2021	Jan. 08, 2021	Jun. 30, 2020	Jan. 21, 2020	Jan. 26, 2017	Jan. 28, 2014	Sep. 30, 2023	Jan. 31, 2019	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022	Oct. 27, 2022	Oct. 25, 2022	May 30, 2018	Sep. 23, 2015
Stockholders’ (Deficit) Equity [Line Items]
Common stock, shares authorized																								250,000,000	250,000,000
Common stock, par value (in Dollars per share)																								$ 0.00001	$ 0.00001
Common stock, shares issued																								5,601,020	2,629,199
Common stock, shares outstanding																								5,601,020	2,629,199
Exercise price (in Dollars per share)																								$ 3.06
Outstanding principal balance (in Dollars)																			$ 19,816,000			$ 19,816,000		$ 19,116,000	$ 18,016,000
Shares issued for warrants																						560,936	222,183	2,971,821	856,858
New shares issuance value (in Dollars)																							$ 4,113,000		$ 3,433,000
Common stock issued for warrants					2,761,170
Restricted shares of common stock																								33,731
Share based payment expense (in Dollars)																			$ 298,000		$ 90,000	$ 515,000	509,000
Expiration date																								Oct. 27, 2027
Reduced exercise price (in Dollars per share)					$ 0.83
Aggregate gross proceeds (in Dollars)				$ 2,292,000																			2,292,000
Shares of common stock purchased																	207,088
Maximum shares of common stock																								148,727
Options shares of common stock																								9,000
Granted units
Price per share (in Dollars per share)			$ 0.01																$ 0.01			$ 0.01
Restrictions description			(a) $10.00 and (b) the sum of (1) 1,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount of all cash dividends, plus (2) 1,000 (subject to adjustments for stock dividends, stock splits, or stock combinations) times the aggregate per share amount (payable in kind) of all non-cash dividends or other distributions other than a dividend payable in shares of common stock, or a subdivision of the outstanding shares of common stock (by reclassification or otherwise), in each case declared on the common stock. In the event of liquidation, dissolution or winding up of the Company, the holders of the Preferred Stock will be entitled to a minimum preferential payment of the greater of (a) $10.00 per share (plus any accrued but unpaid dividends and distributions), and (b) an amount equal to 1,000 times (subject to adjustments for stock dividends, stock splits, or stock combinations) made per share amount of all cash and other property to be distributed in respect of common stock. Each share of Preferred Stock will be initially entitled to 1,000 votes (subject to adjustment for stock dividends, stock splits, or stock combinations). In addition to voting together with the holders of common stock for the election of other directors of the Company, the holders of Preferred Stock, voting separately as a class to the exclusion of the holders of common stock, shall be entitled at the meeting of stockholders (and at each subsequent annual meeting of stockholders), unless all dividends in arrears on the Preferred Stock have been paid or declared and set apart for payment prior thereto, to vote for the election of two directors of the Company. Holders of Preferred Stock shall otherwise have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of common stock as set forth herein) for taking any corporate action, other than as required by law.
Common stock voting rights description			At any time after a Flip-In Event and prior to the acquisition by an Acquiring Person of 50% or more in voting power of the shares of Voting Stock then outstanding, the Board may, at its option, exchange the Rights (other than Rights owned by such Acquiring Person which will have become void), in whole or in part, for shares of common stock, at an exchange ratio of one share of common stock per Right.
Percentage of warrants																						9.99%
Percentage of common stock outstanding																			9.99%			9.99%
Dividends payable (in Dollars)																			$ 10,000,000			$ 10,000,000
Dividend cash (in Dollars)																						$ 10,000,000
Dividends shares																						10,000
Shares of preferred stock vote																						10,000
Shares of preferred stock																			10,000			10,000
Percentage of market price																						50.00%
Percentage of purchase price																			1.00%			1.00%
Redemption price (in Dollars per share)			$ 0.1
Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Percentage of warrants exercised					50.00%
Gross proceeds of warrants (in Dollars)				$ 2,292,000
Stock Options [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share based payment expense (in Dollars)																			$ 183,000	$ 227,000		$ 545,000	$ 1,167,000
Jackson Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants																								24,332
Common stock issued for warrants																								15,093
Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock, shares authorized		200,000,000
Common stock, par value (in Dollars per share)		$ 0.00001
Capital stock authorized		220,000,000
Preferred stock, shares authorized		20,000,000
Shares issued for warrants					552,234																		188,452		657,858
New shares issuance value (in Dollars)
Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Preferred stock, par value (in Dollars per share)		$ 0.00001
Price per share (in Dollars per share)																			$ 100			$ 100
Dividends payable (in Dollars)																			$ 100,000			$ 100,000
Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Percentage of warrants exercised					50.00%
Acquiring Person [Member]
Stockholders’ (Deficit) Equity [Line Items]
Business combination acquired, percentage																			50.00%			50.00%
Business acquisition, percentage of voting																			50.00%			50.00%
Restricted Stocks [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share based payment expense (in Dollars)																								$ 1,392,000	$ 511,000
Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																	$ 1.0375			$ 1.0375			$ 1.0375
Restricted Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share based payment expense (in Dollars)																						$ 545,000	$ 1,167,000
Restricted shares common stock issued																			22,559			22,559
Securities Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued																			1,510			1,510		15,093
Exercise price (in Dollars per share)																			$ 30.6			$ 30.6
Shares issued for warrants																						2,434		24,332
Securities Purchase Agreement [Member] \| PreFunded Warrants [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)									$ 6.1
Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued							65,786	65,786
Exercise price (in Dollars per share)							$ 58.5	$ 58.5
Fair value option changes in fair value gain loss (in Dollars)							$ 837,000	$ 837,000
Maturity date							Jan. 07, 2028	Jan. 07, 2028
Third Amended and Restated Note Purchase Agreement [Member] \| Jackson Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
Outstanding principal balance (in Dollars)																										$ 9,000,000
Amended Note Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Amendment fee (in Dollars)																								$ 39,000
Amended Note Purchase Agreement [Member] \| Jackson Investment Group, LLC [Member]
Stockholders’ (Deficit) Equity [Line Items]
New shares issuance value (in Dollars)																								257,000
Fair value adjustment of warrants (in Dollars)																						$ 29,000		$ 29,000
April 2021 Securities Purchase Agreement [Member] \| Second Amended and Restated 12% Senior Secured Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
Restricted shares of common stock																								228,208
Inducement Offer Letter Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)					$ 8.3
Common stock issued for warrants					276,117
September 2023 Placement Agent Warrants [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares of common stock purchased																						20,709
September 2023 Placement Agent Warrants [Member] \| Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																			$ 10.375			$ 10.375
Securities Exchange Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)	$ 8.3
Common stock issued for warrants	552,234
Securities Exchange Agreement [Member] \| Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants	101,190
Securities Exchange Agreement [Member] \| Prefunded Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants	411,630
Director [Member] \| Limited Duration Stockholder Rights Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Preferred stock, par value (in Dollars per share)			0.0001
Director [Member] \| Limited Duration Stockholder Rights Agreement [Member] \| Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Price per share (in Dollars per share)			20.75
Conversion Of Series A [Member]
Stockholders’ (Deficit) Equity [Line Items]
Converted shares														271
February 2023 IPO [Member] \| H.C. Wainwright & Co., LLC [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued																			14,134			14,134
Exercise price (in Dollars per share)																			$ 33.165			$ 33.165
Cash fee percentage																						7.50%
Management fee percentage																						1.00%
February 2023 IPO [Member] \| Securities Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued						31,500
Fair value at issuance (in Dollars per share)						$ 26.522
Public offering price (in Dollars per share)						$ 26.532
February 2023 IPO [Member] \| Securities Purchase Agreement [Member] \| Prefunded Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued						156,952
February 2023 IPO [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued						87,666													87,666			87,666
Exercise price (in Dollars per share)						$ 58.5													$ 58.5			$ 58.5
Fair value option changes in fair value gain loss (in Dollars)						$ 176,000
Maturity date																			Jan. 07, 2028			Jan. 07, 2028
February 2023 Purchase Agreement [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Maturity date						Jan. 07, 2028
Jackson Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued																											24,332
Exercise price (in Dollars per share)																								$ 3.06
Shares issued for warrants																								100,000
New shares issuance value (in Dollars)																								$ 257,000
Warrants term																								5 years
Fair value at issuance (in Dollars per share)																								$ 3.06
Fair value adjustment of warrants (in Dollars)																								$ 29,000
Maturity date																								Oct. 27, 2027
Jackson Note [Member] \| Third Amended and Restated Note Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Outstanding principal balance (in Dollars)																										$ 9,000,000
Jackson Note [Member] \| Amended Note Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Amendment fee (in Dollars)																								$ 39,000
Shares issued for warrants																								100,000
Fair value adjustment of warrants (in Dollars)																								$ 29,000
Previously Reported [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock, shares authorized																								250,000,000	250,000,000
Common stock, par value (in Dollars per share)																								$ 0.00001	$ 0.00001
Common stock, shares issued																								5,601,020	2,629,199
Common stock, shares outstanding																								5,601,020	2,629,199
Preferred stock, shares authorized																								20,000,000	20,000,000
Preferred stock, par value (in Dollars per share)																								$ 0.00001	$ 0.00001
New shares issuance value (in Dollars)																								$ 4,113,000
Aggregate gross proceeds (in Dollars)																								$ 2,292,000
Granted units																								337,305	63,000
Previously Reported [Member] \| Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants																								1,884,516
New shares issuance value (in Dollars)
Previously Reported [Member] \| Securities Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued									657,858
Exercise price (in Dollars per share)									$ 5.85
Previously Reported [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued							657,858	657,858
Exercise price (in Dollars per share)							$ 5.85	$ 5.85
Reduced exercise price (in Dollars per share)									$ 5.85
Previously Reported [Member] \| Nine Existing Participating Investors [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
aggregate common stock issued									657,858
Minimum [Member]
Stockholders’ (Deficit) Equity [Line Items]
Capital stock authorized		220,000,000
Exercise price (in Dollars per share)																			$ 96,876			$ 96,876		$ 6,697,801
Own excess percentage																			4.99%			4.99%
Minimum [Member] \| Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock, shares authorized		200,000,000
Capital stock authorized		200,000,000
Minimum [Member] \| Securities Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																			$ 600			$ 600		60
Expiration date																						Jan. 26, 2026
Minimum [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)							185	185	$ 18.5
Minimum [Member] \| Ownership Percentage [Member]
Stockholders’ (Deficit) Equity [Line Items]
Ownership percentage																			10.00%			10.00%
Minimum [Member] \| February 2023 IPO [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)						$ 24.7													$ 24.7			$ 24.7
Minimum [Member] \| Jackson Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																								60
Minimum [Member] \| Previously Reported [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)							18.5	18.5
Maximum [Member]
Stockholders’ (Deficit) Equity [Line Items]
Capital stock authorized		270,000,000
Exercise price (in Dollars per share)																			$ 96,876			$ 96,876
Own excess percentage																			9.99%			9.99%
Maximum [Member] \| Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock, shares authorized		250,000,000
Capital stock authorized		250,000,000
Maximum [Member] \| Securities Purchase Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																			$ 30.6			$ 30.6		3.06
Expiration date																						Oct. 27, 2027
Maximum [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)							380	380
Maximum [Member] \| Ownership Percentage [Member]
Stockholders’ (Deficit) Equity [Line Items]
Ownership percentage																			20.00%			20.00%
Maximum [Member] \| Jackson Note [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)																								$ 3.06
Maximum [Member] \| Previously Reported [Member] \| Warrant Amendment Agreement [Member]
Stockholders’ (Deficit) Equity [Line Items]
Exercise price (in Dollars per share)							$ 38	$ 38	$ 38
2014 Equity Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Maximum shares of common stock																5,000
Plan expires date																Jan. 28, 2024
Options shares of common stock																									5,000
2015 Omnibus Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Maximum shares of common stock																													9,000
Omnibus Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share based payment expense (in Dollars)																								$ 66,000	$ 70,000
Shares of common stock purchased																								351,273
Maximum shares of common stock																								1,573				125,000
Options shares of common stock																								123,428
Restricted stock and stock option awards															50,000
Compensation cost (in Dollars)																								$ 197,000
Charge over year																								3 years 1 month 6 days
2019 Long Term Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants												2,584
Granted units																		6,084
Units vest, percentage																		50.00%
Average share price, percentage																		50.00%
2019 Long Term Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage																								0.00%
2019 Long Term Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Stockholders’ (Deficit) Equity [Line Items]
Vesting rate																								-rated
2019 Long Term Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Stockholders’ (Deficit) Equity [Line Items]
Price per share (in Dollars per share)																								$ 720
Vesting rate																								Full Vesting
2019 Long Term Incentive Plan [Member] \| Minimum [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Stockholders’ (Deficit) Equity [Line Items]
Price per share (in Dollars per share)																								$ 480
2019 Long Term Incentive Plan [Member] \| Maximum [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Stockholders’ (Deficit) Equity [Line Items]
Price per share (in Dollars per share)																								$ 480
Two Thousand Twenty Omnibus Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share based payment expense (in Dollars)																								$ 0	$ 4,000
Shares of common stock purchased																									0
Maximum shares of common stock																									12,500
Options shares of common stock													12,500
2021 Omnibus Incentive Plan [Member]
Stockholders’ (Deficit) Equity [Line Items]
Maximum shares of common stock										500,000
Options shares of common stock											200,000
Additional shares										300,000
Two Thousand Twenty One Plan [Member] \| Restricted Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Number of shares of common stock, awards		1,560,000
Number of shares of common stock, additional		2,060,000
Series A Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Converted shares												451
Dividends payable (in Dollars)																								$ 125,000	$ 125,000
Dividends payable (in Dollars)																	$ 125,000		$ 125,000	$ 125,000		$ 125,000	$ 125,000
Common Stock [Member] \| Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued for warrants					5,522,340
Series A Junior Participating Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Price per share (in Dollars per share)			2.75
Series A Junior Participating Preferred Stock [Member] \| Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Preferred stock, par value (in Dollars per share)			$ 0.00001

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 1,498	$ 721
Accounts receivable, net	19,527	17,783
Prepaid expenses and other current assets	1,735	1,080
Current assets held for sale		9,116
Total Current Assets	22,760	28,700
Property and equipment, net	411	536	$ 471
Goodwill	19,891	19,891	19,891
Intangible assets, net	9,950	11,193	12,839
Other assets	4,761	5,592	7,789
Right of use asset	4,449	4,813
Total Assets	62,222	70,725
Current Liabilities:
Accounts payable and accrued expenses	12,423	13,976	10,734
Accrued payroll taxes	12,242	6,193	3,189
Current portion of debt, net	9,528	8,627
Earnout liabilities	8,554	9,054
Accounts receivable financing	16,838	14,698
Leases – current liabilities	1,075	1,035
Other current liabilities	5	376
Current liabilities held for sale		10,077
Total Current Liabilities	71,578	74,119
Leases – non current	3,782	4,213
Other long-term liabilities	1,497	203
Total Liabilities	76,857	78,535
Commitments and contingencies
Stockholders’ (Deficit) Equity:
Common stock	1	1
Additional paid in capital	119,759	119,214
Accumulated other comprehensive loss	31	31
Accumulated deficit	(134,426)	(127,056)
Total Stockholders’ Deficit	(14,635)	(7,810)	8,353
Total Liabilities and Stockholders’ Deficit	62,222	70,725
Related Party
Current Liabilities:
Accrued expenses – related party	812	257
Current Debt – related party	$ 10,101	9,826
Previously Reported
Current Assets:
Cash		721	1,455
Accounts receivable, net		17,783	21,310
Prepaid expenses and other current assets		1,080	1,537
Current assets held for sale		9,116	10,689
Total Current Assets		28,700	34,991
Property and equipment, net		536	471
Goodwill		19,891	19,891
Intangible assets, net		11,193	12,839
Other assets		5,592	7,789
Right of use asset		4,813	5,678
Total Assets		70,725	81,659
Current Liabilities:
Accounts payable and accrued expenses		13,976	10,734
Accrued payroll taxes		6,193	3,189
Earnout liabilities		9,054	8,344
Accounts receivable financing		14,698	18,176
Leases – current liabilities		1,035	1,044
Other current liabilities		376	2,856
Current liabilities held for sale		10,077	6,403
Total Current Liabilities		74,119	50,964
Leases – non current		4,213	5,110
Other long-term liabilities		203	178
Total Liabilities		78,535	73,306
Commitments and contingencies
Stockholders’ (Deficit) Equity:
Preferred stock, $0.00001 par value, 20,000,000 shares authorized;
Common stock		1	1
Additional paid in capital		119,214	111,586
Accumulated other comprehensive loss		31	(2,219)
Accumulated deficit		(127,056)	(101,015)
Total Stockholders’ Deficit		(7,810)	8,353
Total Liabilities and Stockholders’ Deficit		70,725	81,659
Previously Reported \| Related Party
Current Liabilities:
Accrued expenses – related party		257	218
Current Debt – related party		9,826
Long-term debt – Related party			8,661
Series H preferred Stock
Stockholders’ (Deficit) Equity:
Preferred stock, $0.00001 par value, 20,000,000 shares authorized;		1
Series H preferred Stock \| Previously Reported
Current Liabilities:
Redeemable Series H preferred stock, net		8,627
Redeemable Series H preferred stock, net			$ 8,393

Supplemental Cash Flow Information (Details) - Schedule of Supplemental Cash Flow Information - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Cash paid for:
Interest	$ 2,310	$ 3,805	$ 3,690	$ 3,833
Income taxes			110	150
Non-Cash Investing and Financing Activities:
Deferred purchase price of UK factoring facility			6,897	6,825
Redeemable Series H preferred stock, net				8,265
Debt discount - Series H			362	735
Debt discount - Related party note	$ 275	$ 91	90	347
Acquisition of right of use assets			217
Earnout liability				5,000
Goodwill				(2,192)
Intangible assets				6,800
Warrant modification			$ 1,994	$ 837

Debt

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Debt [Abstract]

DEBT

NOTE 7 — DEBT

	September 28, 2024			December 30, 2023
Jackson Investment Group – related party	$	10,116		$	10,116
Redeemable Series H Preferred Stock		9,700			9,000
Total Debt, Gross		19,816			19,116
Less: Debt Discount and Deferred Financing Costs, Net		(187	)		(663	)
Total Debt, Net		19,629			18,453
Less: Non-Current Portion – Related Party		—			—
Less: Non-Current Portion		—			—
Total Current Debt, Net	$	19,629		$	18,453

Jackson Notes

On August 30, 2023, the Company and the guarantor parties thereto (together with the Company, the “Obligors”) entered into that certain First Omnibus Amendment and Reaffirmation Agreement to the Note Documents (the “First Omnibus Amendment Agreement”) with Jackson, which First Omnibus Amendment Agreement, among other things: (i) amends the Third A&R Agreement, (ii) provided for the issuance of a new 12% Senior Secured Promissory Note due October 14, 2024 (the “2023 Jackson Note” and together with the 2022 Jackson Note, the “Jackson Notes”) to Jackson, and (iii) joins certain subsidiaries of the Company to (a) that certain Amended and Restated Pledge Agreement, dated as of September 15, 2017 (as amended by the First Omnibus Amendment Agreement, the “Pledge Agreement”) and (b) that certain Amended and Restated Security Agreement, dated as of September 15, 2017 (as amended by the Amendment Agreement, the “Security Agreement”), as either subsidiary guarantors or pledgors (as applicable) and amends certain terms and conditions of each of the Pledge Agreement and the Security Agreement.

Jackson Note is repaid in full. All accrued and unpaid interest on the outstanding principal of the 2022 Jackson Note shall be due and payable in arrears in cash on a monthly basis; provided that (i) the interest payment that would be due on September 1, 2023 shall instead be due December 1, 2023 and (ii) the amount of each such deferred interest payment shall be added to the principal amount of the 2022 Jackson Note. Notwithstanding the foregoing, the amount necessary to satisfy such accrued but unpaid interest on the 2022 Jackson Note as of the date of the First Omnibus Amendment was retained by Jackson from the aggregate purchase price of the 2023 Jackson Note, along with certain out-of-pocket fees and expenses, including reasonable attorney’s fees, incurred by Jackson in connection with the First Omnibus Amendment Agreement, the 2023 Jackson Note and related documents thereto.

In addition, pursuant to the terms of the Third A&R Agreement, as amended by the First Omnibus Amendment Agreement, until all principal interest and fees due pursuant to the Third A&R Agreement and the Jackson Note are paid in full by the Company and are no longer outstanding, Jackson shall have a first call over 50% of the net proceeds from all common stock equity raises the Company conducts, which shall be used to pay down any outstanding obligations due pursuant to the Note Documents. The 2022 Jackson Note continues to be secured by substantially all of the Company and its subsidiaries’ assets as a second lien holder to MidCap in the United States, pursuant to the Credit and Security Agreement.

On September 18, 2024, the Company entered into a Second Omnibus Amendment and Reaffirmation Agreement to the Note Documents (the “Amendment Agreement”) with Jackson and the guarantors party thereto, which such Amendment Agreement amount other things: (i) extends the maturity date of the earlier of (a) January 13, 2025, or (b) the date of the acceleration of the maturity of any of the Jackson Notes and (ii) extends the maturity date of the Jackson Notes to January 13, 2025.

Redeemable Series H Preferred Stock

On May 18, 2022, the Company entered into a Headway purchase agreement with Headway (the “Headway Purchase Agreement”). Consideration for the purchase of 100% of Headway was the issuance of an aggregate of 9,000,000 shares of Series H Convertible Preferred Stock (the “Series H Preferred Stock”). Each share of Series H Preferred Stock shall have a par value of $0.00001 per share and a stated value equal to $1.00 and is convertible at any time into an aggregate of 350,000 shares of common stock. This is determined by dividing the stated value of such share of Preferred Stock by the conversion price. The conversion price equals $25.714. Holders of Series H Preferred Stock are entitled to quarterly cash dividends at a per annum rate of 12%. The shares of the Series H Preferred Stock may be redeemed by the Company through a cash payment at a per share equal to the stated value, plus all accrued but unpaid dividends, at any time. On May 18, 2025, the Company shall redeem all the shares of the Series H Preferred Stock. The redemption price represents the number of shares of the Preferred Stock (9,000,000), plus all accrued but unpaid dividends, multiplied by the Stated Value ($1). On May 18, 2022, the Company paid $14 towards the Series H Preferred Stock balance. As of September 28, 2024 the redemption price was $9,700.

In accordance with ASC 480-10-15-3, the agreement includes certain rights and options including: redemption, dividend, voting, and conversion which have characteristics akin to liability and equity. The Series H Preferred Stock is redeemable and has a defined maturity date upon the third anniversary of the original issue date. As such and based on the authoritative guidance, the Series H Preferred Stock meets the definition of a debt instrument. The Company obtained a third-party valuation report to calculate the fair value of Series H Preferred Stock. As of May 18, 2022, the fair value of the Redemption Price was calculated as $8,265 utilizing the CRR Binomial Lattice model. The difference in fair value was $735 is accounted as a deferred financing charge and will be amortized over the life of the term. The quarterly dividends will be reflected as interest expense.

On July 31, 2023, the Company, Chapel Hill Partners, L.P. (“Chapel Hill”) and Jean-Pierre Sakey (“Sakey”) entered into an agreement in connection with the Headway Purchase Agreement.

Pursuant to the agreement, if on or prior to September 30, 2023, the Company does not redeem the Series H Preferred Stock and remit the Contingent Payment (as defined in the Headway Purchase Agreement), then the Company shall make the Contingent Payment in the amount of $5,000, as set forth in the Purchase Agreement, in five equal installments of $1,000 each, less $134 per installment to be paid to third-parties to satisfy existing incentives and fees due, with such fees and incentive payments to be allocated at the discretion of Chapel Hill and Sakey (the “Contingent Payment Installments”), with such Contingent Payment Installments to be made on or before December 31, 2023, March 31, 2024, June 30, 2024, September 30, 2024 and December 31, 2024 (each such date, a “Contingent Installment Payment Date”). On each Contingent Installment Payment Date, the Company shall additionally redeem 100,000 shares of Series H Preferred Stock at a price per share equal to $0.0000001 per share. The contingent payments due on December 31, 2023, March 31, 2024, June 30, 2024 and September 30, 2024 were not paid.

Pursuant to the Letter Agreement, the Company also had no obligation to pay the Preferred Dividend (as defined in the Certificate of Designation of Preferences, Rights and Limitations of Series H Convertible Preferred Stock, as amended) on June 30, 2023, September 30, 2023 and December 31, 2023.

NOTE 11 — DEBT

	December 30, 2023			December 31, 2022
Jackson Investment Group – related party	$	10,116		$	9,016
Redeemable Series H Preferred Stock		9,000			9,000
Total Debt, Gross		19,116			18,016
Less: Debt Discount and Deferred Financing Costs, Net		(663	)		(962	)
Total Debt, Net		18,453			17,054
Less: Non-Current Portion – Related Party		—			(8,661	)
Less: Non-Current Portion		—			(8,393	)
Total Current Debt, Net	$	18,453		$	—

Jackson Notes

The entire outstanding principal balance of the Second Amended and Restated Note Purchase Agreement was due and payable on September 30, 2022. On October 27, 2022, the Company entered into the Third Amended and Restated Note Purchase Agreement with Jackson, which amended and restated the Second Amended Note Purchase Agreement, dated October 26, 2020, as amended, and issued to Jackson the Jackson Note, with a remaining outstanding principal balance of approximately $9.0 million.

In connection with the amendment and restatement, the Company paid Jackson an amendment fee of $39. The Company accounted for the Third Amended Note Purchase Agreement as a modification of the debt. Accordingly, fees totaling $39 paid to Jackson as well issuance of 100,000 common stock shares valued at $257, issuance of 24,332 five year warrants with a strike price of $3.06 expiring October 27, 2027 and the modification of 15,093 warrants from a strike price of $60.00 to $3.06 and the extension of the warrant expiration date of January 26, 2026 to October 27, 2027, resulting in a fair value adjustment of $29, were all recorded as additional debt discount which will be amortized over the term of the 2022 Jackson Note using the effective interest method.

Under the terms of the Third Amended and Restated Note Purchase Agreement and Jackson Notes, the Company is required to pay interest on the Jackson Notes at a per annum rate of 12% and in the event the Company has not repaid in cash at least 50% of the outstanding principal balance of the Jackson Notes by October 27, 2023, then interest on the outstanding principal balance of the Jackson Notes shall continue to accrue at 16% per annum of the

outstanding principal balance of the Jackson Note until the Jackson Note is repaid in full. The Third Amended and Restated Note Purchase Agreement also extends the maturity date of the Jackson Notes from October 28, 2022 to October 14, 2024.

Pursuant to the First Omnibus Amendment Agreement, interest on the 2022 Jackson Note, evidencing the obligations of the Obligors under the Third A&R Agreement and executed by the Company in favor of Jackson, shall be paid in cash and continue to accrue at a rate per annum equal to 12% until the principal amount of the 2022 Jackson Note has been paid in full. In the event that Company has not repaid in cash at least 50% of the outstanding principal balance of the 2022 Jackson Note as of the date of the First Omnibus Amendment Agreement or on or before October 27, 2023, then interest on the outstanding principal balance of the 2022 Jackson Note will accrue at 16% per annum until the 2022 Jackson Note is repaid in full. All accrued and unpaid interest on the outstanding principal of the 2022 Jackson Note shall be due and payable in arrears in cash on a monthly basis; provided that (i) the interest payment that would be due on September 1, 2023 shall instead be due December 1, 2023 and (ii) the amount of each such deferred interest payment shall be added to the principal amount of the 2022 Jackson Note. Notwithstanding the foregoing, the amount necessary to satisfy such accrued but unpaid interest on the 2022 Jackson Note as of the date of the First Omnibus Amendment was retained by Jackson from the aggregate purchase price of the 2023 Jackson Note, along with certain out-of-pocket fees and expenses, including reasonable attorney’s fees, incurred by Jackson in connection with the First Omnibus Amendment Agreement, the 2023 Jackson Note and related documents thereto.

In addition, pursuant to the terms of the Third Amended and Restated Note Purchase Agreement, until all principal interest and fees due pursuant to the Third Amended and Restated Note Purchase Agreement and the Jackson Notes are paid in full by the Company and are no longer outstanding, Jackson shall have a first call over 50% of the net proceeds from all common stock equity raises the Company conducts, which shall be used to pay down any outstanding obligations due pursuant to the Note Documents. The Jackson Notes continues to be secured by substantially all of the Company and its subsidiaries’ assets as a second lien holder to Midcap in the US, pursuant to the Amended and Restated Security Agreement with Jackson, dated September 15, 2017, as amended, and as further amended by the Omnibus Agreement on October 27, 2022.

Redeemable Series H Preferred Stock

On May 18, 2022, the Company entered into a stock purchase agreement with Headway. Consideration for the Purchase of 100% of Headway was the issuance of an aggregate of 9,000,000 shares of Series H Preferred Stock. Each share of Series H Preferred Stock shall have a par value of $0.00001 per share and a stated value equal to $1.00 and is convertible at any time into an aggregate of 350,000 shares of common stock. This is determined by dividing the stated value of such share of Preferred Stock by the conversion price. The conversion price equals $25.714. Holders of Series H Preferred Stock are entitled to quarterly cash dividends at a per annum rate of 12%. The shares of the Series H Preferred Stock may be redeemed by the Company through a cash payment at a per share equal to the stated value,

plus all accrued but unpaid dividends, at any time. On May 18, 2025, the Company shall redeem all of the shares of the Series H Preferred Stock. The redemption price represents the number of shares of the Preferred Stock (9,000,000), plus all accrued but unpaid dividends, multiplied by the Stated Value ($1). On May 18, 2022, the Company paid $14 towards the Series H Preferred Stock balance. As of December 31, 2022 the redemption price was $9,000.

On July 31, 2023, the Company, Chapel Hill Partners, L.P. (“Chapel Hill”) and Jean-Pierre Sakey (“Sakey”) entered into an agreement in connection with the Headway Purchase Agreement.

Pursuant to the agreement, if on or prior to September 30, 2023, the Company pays an aggregate of $11,340 (the “Agreed Amount”) to the holders of the Series H Preferred Stock and Chapel Hill for the redemption of the 9,000,000 shares of Series H Preferred Stock issued and outstanding with the remaining amount to be paid to Chapel Hill, less $525 to be paid to third-parties to satisfy existing incentives and fees due, with such fees and incentive payments to be allocated at the discretion of Chapel Hill and Sakey, then the Company’s obligation to redeem the Series H Preferred Stock pursuant to the Purchase Agreement and Certificate of Designation of Preferences, Rights and Limitations of Series H Convertible Preferred Stock, as amended (the “Series H COD”), shall be deemed satisfied, and the contingent liabilities, covenants and indemnification obligations of the Company pursuant to the Purchase Agreement shall be extinguished and of no further force and effect.

Pursuant to the Letter Agreement, the Company shall also have no obligation to pay the Preferred Dividend (as defined in the Series H COD) on June 30, 2023, September 30, 2023 and December 31, 2023.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Stockholders’ (Deficit) Equity (Details) - Schedule of Warrant Issuance - Previously Reported [Member] - $ / shares	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Outstanding Beginning Balance	1,703,688	972,495
Weighted average exercise price, outstanding beginning balance	$ 9.61	$ 26.88
Number of shares, issued	8,631,937	1,404,478
Weighted average exercise price, issued	$ 1.4	$ 5.83
Number of shares, exercised	(2,761,170)
Weighted average exercise price, exercised	$ 0.59
Number of shares, expired or cancelled	(876,654)	(673,285)
Weighted average exercise price, expired or cancelled	$ 5.85	$ 26.84
Number of Shares, Outstanding Ending Balance	6,697,801	1,703,688
Weighted average exercise price, outstanding ending balance	$ 3.48	$ 9.61

Other Non-Current Assets (Details) - Schedule of Other Non-Current Assets - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Other Non-Current Assets [Abstract]
Collateral associated with workers’ compensation insurance		$ 5,570	$ 6,027
Other non-current assets		22	1,762
Total	$ 4,761	$ 5,592	$ 7,789

Discontinued Operations (Details) - Schedule of Discontinued Operations - Discontinued Operations [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash	$ 28	$ 537
Accounts receivable	4,039	2,318
Prepaid expenses	319	218
Deposits	258	254
Fixed assets, net	622	759
Intangible Assets		4,545
Other current assets	3,850	2,058
Current assets held for sale	9,116	10,689
Accounts payable and accrued expenses	6,039	2,604
Other current liabilities	4,038	3,799
Current liabilities held for sale	10,077	6,403
Revenue	57,417	60,033
Cost of Revenue, excluding depreciation and amortization stated below	50,089	50,013
Gross Profit	7,328	10,020
Operating Expenses:
Selling, general and administrative expenses	(10,336)	(11,712)
Other Expenses Net	(6,006)	(10,804)
Operating Loss	(9,014)	(12,496)
Benefit (Provision) from Income taxes	0	387
Net Loss from discontinued Operations	(9,014)	(12,109)
Operating Activities
Depreciation and amortization	1,358	1,031
Investing Activities
Purchase of property and equipment	$ 298	$ 581

Subsequent Events

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 15 — SUBSEQUENT EVENTS

Nasdaq Compliance

On June 20, 2024, the Company received a letter from the Staff (the “Staff”) of the Nasdaq Stock Market LLC (“Nasdaq”) pertaining to its non-compliance with Nasdaq Listing Rule 5550(b)(1), the requirement to maintain a minimum stockholders’ equity of $2.5 million. On June 14, 2024 and August 5, 2024, the Company submitted its plan to Nasdaq to regain compliance with the minimum stockholders’ equity requirement and on August 13, 2024, the Company received a letter from the Staff indicating the Staff determined to deny the Company’s request for continued listing on Nasdaq. The Company requested an appeal of the Staff’s determination, and a hearing before the Nasdaq Hearings Panel (the “Panel”) was held on October 3, 2024.

On October 8, 2024, the Company received a letter from the Panel indicating that the Panel determined to grant the Company’s request to continue its listing on Nasdaq, subject to certain milestones being met on November 1, 2024, and December 31, 2024.

Whittaker Settlement

On October 9, 2024, the Company entered into Amendment No. 1 to pay $1,500 plus interest. The Company agreed to make payment on the following dates and in the following amounts: $511 on October 9, 2024, $107 on November 1, 2024, $107 on December 1, 2024, $106 on January 1, 2025, and a final payment of $705 on February 1, 2025. In accordance with the Amendment No. 1, payments were made on October 9, 2024 and November 1, 2024.

Amendment No. 31 with MidCap

On October 9, 2024, we entered into Amendment No. 31 to the Credit and Security Agreement with MidCap and the lenders party thereto from time to time. Pursuant to Amendment No. 31, the definition of Additional Reserve Amount (as defined in the Credit and Security Agreement) was amended and restated as follows: (i) from October 9, 2024, through November 14, 2024, the Additional Reserve Amount shall be $960,000, (ii) from November 15, 2024, through November 21, 2024, the Additional Reserve Amount shall be $980,000, (iii) from November 22, 2024, through November 28, 2024, the Additional Reserve Amount shall be $1,000,000, and (iv) from November 29, 2024, through December 5, 2024, the Additional Reserve Amount shall be $1,020,000. Additionally, pursuant to Amendment No. 31, the definition of “Permitted Debt” is hereby amended by adding a new clause covering our debt obligations pursuant to that certain Settlement and Release Agreement, dated as of March 29, 2024, by and among us, Monroe and Pamela D. Whitaker, in the aggregate amount not to exceed $2,000,000 at any time.

Pursuant to Amendment No. 31, in consideration for MidCap’s agreement to enter into Amendment No. 31, we agreed to pay to MidCap a modification fee of $190,000 (the “Amendment No. 31 Modification Fee”), which such Amendment No. 31 Modification Fee shall be non-refundable and fully earned as of effective date of the Amendment No. 31. The Modification Fee shall constitute a portion of our obligations pursuant to the Credit and Security Agreement and shall be secured by all Collateral (as defined in the Credit and Security Agreement).

Massachusetts Department of Revenue

On October 29, 2024, the Company received notice from the Massachusetts Department of Revenue (“DOR”) that they have filed a lien against the Company for $474. This has been accrued as of September 28, 2024. The Company is currently in negotiations to pay its obligations to DOR.

Internal Revenue Service

On October 1, 2024, the Company received notice from the Internal Revenue Service (“IRS”) that they have filed a lien against the Company for $534. This has been accrued as of September 28, 2024. The Company is currently in negotiations to pay its obligations to IRS.

Agreement and Plan of Merger

On November 1, 2024, the Company, Atlantic International Corp., a Delaware corporation (“Atlantic”) and A36 Merger Sub Inc., a Delaware corporation and a wholly-owned subsidiary of Atlantic (“Merger Sub”), entered into an Agreement and Plan of Merger (the “Merger Agreement”), pursuant to which Merger Sub will merge with and into Company, with Company surviving as a wholly owned subsidiary of the Atlantic (the “Merger”). Subject to the terms and conditions of the Merger Agreement, upon completion of the Merger, each share of the Company’s issued and outstanding common stock immediately prior to the effective time of the Merger, other than certain excluded shares and dissenting shares, will be canceled and converted into the right to receive a number of shares of validly issued, fully paid and nonassessable shares of common stock of Atlantic, par value of $0.00001 per share (the “Atlantic Common Stock”), equal to the Exchange Ratio (as defined in the Merger Agreement), with any resulting fractional shares to be rounded to the nearest whole share.

NOTE 20 — SUBSEQUENT EVENTS

Professional Staffing — UK

On February 12, 2024 the ownership of Staffing 360 Solutions Limited, a UK Subsidiary, was transferred to IPE Ventures.

Geographical Focus

The Board of Directors is in the process of evaluating various options for leveraging the Company’s resources to focus its business interests domestically.

Nasdaq Compliance

Minimum Bid Price Requirement

On July 17, 2023, the Company received a letter from the Listing Qualifications Staff (the “Staff”) of the Nasdaq Stock Market (“Nasdaq”) indicating that, based upon the closing bid price of the Company’s common stock for the 30 consecutive business day period between June 1, 2023, through July 14, 2023, the Company did not meet the minimum bid price of $1.00 per share required for continued listing on Nasdaq pursuant to Nasdaq Listing Rule 5550(a)(2). The letter also indicated that the Company will be provided with a compliance period of 180 calendar days, or until January 15, 2024 (the “Compliance Period”), in which to regain compliance pursuant to Nasdaq Listing Rule 5810(c)(3)(A).

In order to regain compliance with Nasdaq’s minimum bid price requirement, the Company’s common stock must maintain a minimum closing bid price of $1.00 for at least ten consecutive business days during the Compliance Period. In the event the Company does not regain compliance by the end of the Compliance Period, the Company may be eligible for additional time to regain compliance. To qualify, the Company will be required to meet the continued listing requirement for the market value of its publicly held shares and all other initial listing standards for the Nasdaq Capital Market, with the exception of the bid price requirement, and will need to provide written notice of its intention to cure the deficiency during the second compliance period, by effecting a reverse stock split if necessary. The Company was granted an additional 180 calendar days to regain compliance.

The letter has no immediate impact on the listing of the Company’s common stock, which will continue to be listed and traded on Nasdaq, subject to the Company’s compliance with the other listing requirements of Nasdaq.

Quarterly Reports on Form 10-Q

On November 6, 2023, the Company received a notice from the Staff notifying the Company that it was not in compliance with Nasdaq’s continued listing requirements under the Rule as a result of its failure to file the Form 10-Q for the period ended September 30, 2023 in a timely manner (the “Staff Determination”). On January 10, 2024, the Company filed the Q3 Form 10Q and on January 12, 2024, the Staff notified the company that it had regained compliance with the Listing Rule with respect to the Q3 Form 10-Q.

Legal Proceedings

Whitaker v. Monroe Staffing Services, LLC & Staffing 360 Solutions, Inc .

On March 9, 2024, a Settlement and Release Agreement was entered into by both parties. Under this agreement, which was entered into to avoid costly court fees, the Company agreed to make a payment, in full and final settlement, of $2 million plus interest across the following dates and amounts: $115 on May 1, 2024, $114 on June 1 2024, $114 on July 1 2024, $113 on August 1 2024, $112 on September 1 2024, and a final payment of $1,511 on October 1, 2024. There is a five-day cure period for each payment and there is a Confession of Judgement in favor of the defendant for the full amount of the original Earnout plus interest, in the event of non-compliance.

Related Party Transactions (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Schedule of Related Party Transactions

Board and Committee Members

	Nine Months Ended September 28, 2024
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	24,000	$	60	$	135
Nick Florio		75	25,000		60		135
Vincent Cebula		75	24,000		60		135
Alicia Barker		—	24,000		55		55
Brendan Flood		—	24,000		55		55
	$	225	121,000	$	290	$	515

	Nine Months Ended September 30, 2023
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	3,000	$	48	$	123
Jeff Grout		50	2,000		40		90
Nick Florio		50	2,000		40		90
Vincent Cebula		58	3,000		48		106
Alicia Barker		—	3,000		50		50
Brendan Flood		—	3,000		50		50
	$	233	16,000	$	276	$	509

	Three Months Ended September 28, 2024
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	25	21,000	$	45	$	70
Nick Florio		25	21,000		45		70
Vincent Cebula		25	21,000		45		70
Alicia Barker		—	21,000		44		44
Brendan Flood		—	21,000		44		44
	$	75	105,000	$	223	$	298

	Three Months Ended September 30, 2023
	Cash Compensation		Shares Issued		Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	25		1,000	$	8	$	33
Jeff Grout		—		—		—		—
Nick Florio		25		—		—		25
Vincent Cebula		8		1,000		8		16
Alicia Barker		—		1,000		8		8
Brendan Flood		—		1,000		8		8
	$	58	$	4,000	$	32	$	90

In addition to the Series A Preferred Shares and notes and warrants issued to Jackson, the following are other related party transactions:

	Twelve Months Ended December 30, 2023
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	75	30,000	$	48	$	123
Jeff Grout		50	20,000		40		90
Nick Florio		75	20,000		40		115
Vincent Cebula		58	30,000		48		106
Alicia Barker		—	30,000		50		50
Brendan Flood		—	30,000		50		50
	$	258	160,000	$	276	$	534

	Twelve Months Ended December 31, 2022
	Cash Compensation		Shares Issued	Value of Shares Issued		Compensation Expense Recognized
Dimitri Villard	$	100	10,600	$	34	$	134
Jeff Grout		100	10,600		34		134
Nick Florio		100	10,600		34		134
Vincent Cebula		100	10,600		34		134
Alicia Barker		—	10,600		34		34
Brendan Flood		—	10,000		30		30
	$	400	63,000	$	200	$	600

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	$ 29,450	$ 29,450	$ 29,177
Accumulated amortization	(19,500)	(18,257)	(16,338)
Intangible assets, net	9,950	11,193	12,839
Tradenames [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	8,282	8,282	8,217
Accumulated amortization	(5,359)	(4,928)	(4,315)
Intangible assets, net	2,923	3,354	3,902
Non-Compete [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	2,215	2,215	2,134
Accumulated amortization	(2,215)	(2,215)	(2,134)
Intangible assets, net
Customer Relationship [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, gross	18,953	18,953	18,826
Accumulated amortization	(11,926)	(11,114)	(9,889)
Intangible assets, net	$ 7,027	$ 7,839	$ 8,937

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Income Taxes

12 Months Ended

Dec. 30, 2023

Income Taxes [Abstract]

INCOME TAXES

NOTE 18 — INCOME TAXES

The components of loss before provision for income taxes for Fiscal 2023 and Fiscal 2022, are as follows:

	December 30, 2023			December 31, 2022
Domestic	$	(40,628	)	$	(9,543	)
Foreign		14,891			(7,673	)
Loss before provision for income taxes	$	(25,737	)	$	(17,216	)

The benefit for income taxes consisted of the following:

	December 30, 2023		December 31, 2022
Current:
Federal		—		—
State		255		349
Foreign		—		—
Total current tax expense		255		349

Deferred:
Federal		3		(29	)
State		46		(154	)
Foreign		—		(388	)
Total deferred tax expense		49		(571	)
Total tax benefit	$	304	$	(222	)

The difference between the income tax benefit on income (loss) and the amount computed at the U.S. federal statutory rate is due to:

	December 30, 2023					December 31, 2022
Expense at Federal Statutory Rate	$	(5,405	)	21.00	%	$	(3,615	)	21.00	%
State taxes, net		(1,149	)	4.47	%		(62	)	0.36	%
Foreign operations		375		(1.46	)%		153		(0.89	)%
UK Goodwill Impairment		—		0.00	%		1,900		(11.04	)%
Permanent differences		1,349		(5.24	)%		116		(0.67	)%
True-up adjustments		1,481		(5.76	)%		813		6.56	%
State NOL True-up Adjustments – Staffing		(556	)	2.16	%		—		0.00	%
State NOL True-up Adjustments – Headway		5,121		(19.90	)%		—		0.00	%
Change in valuation allowance		(1,006	)	3.91	%		608		(3.53	)%
Other		94		(0.36	)%		(135	)	10.50	%
Total Tax Benefit for Income Taxes	$	304		(1.18	)%	$	(222	)	1.28	%

The Company’s effective tax rate differed from the U.S. federal statutory rate primarily due to mix of pre-tax income (loss) results by jurisdictions taxed at different rates than 21%, state taxes net of federal benefit, permanent differences, deferred tax balance adjustments that includes but is not limited to UK tax rate changes, UK goodwill impairment and changes in valuation allowance in the U.S.

Deferred income taxes are provided for the tax effect of temporary differences between the financial reporting basis and the tax basis of assets and liabilities. Significant components of the Company’s deferred tax assets and (liabilities) are as follows:

	December 30, 2023			December 31, 2022
Deferred tax assets
Net operating loss carryforward	$	10,959		$	13,356
Tax credit, deduction and capital loss carryforward		1,193			3,212
Share-based compensation		780			503
Debt issuance costs		25			—
Accrued expenses and other liabilities		1,808			1,276
Interest limitation and carryforward		9,501			7,546
Operating lease liabilities		1,518			1,657
Total deferred tax assets		25,784			27,550
Less: valuation allowance		(22,378	)		(23,383	)
Deferred tax assets, net of valuation allowance		3,406			4,167

Deferred tax liabilities:
Deprecation		(1,178	)		(1,507	)
Basis differences in acquired intangibles		(1,064	)		(1,347	)
Debt Issuance Cost		—			(9	)
Operating lease – Right-of-use assets		(1,392	)		(1,482	)
Total deferred tax liabilities		(3,634	)		(4,345	)
Deferred tax liability	$	(228	)	$	(178	)

During Fiscal 2023 and Fiscal 2022, the Company has federal net operating losses (“NOLs”) of $28,010 and $29,635. Of the $28,010 in federal NOL carryforwards, $24,505 will begin to expire in 2029 and $13,565 can be carried forward indefinitely, subject to an 80% taxable income limitation in the year of utilization and $10,060 that will expire due to the previous Section 382 limitations and Uncertain Tax Position taken in 2016. As of November 15, 2018, the Company had a change in ownership under Section 382. As such, the Company reduced the Federal NOLs available by $7,220. In 2021, the Company had two additional changes in ownership on February 12, 2021 and November 1, 2021, the Company had a change in ownership under Section 382 which limits the amount of useable NOLs going forward. As per the Section 382 analysis, the Company’s Federal NOL available as of January 1, 2022, will not be subject to limitation. On May 17, 2022, the Company acquired 100% of Headway Workforce Solutions Inc. and Subsidiaries via a stock sale. Headway Workforce Solutions Inc. and Subsidiaries’ NOLs will be subject to a Section 382 limitation due to an ownership change. The Company has not identified subsequent 382 Limitations as of December 31, 2022. As of December 30, 2023 and December 31, 2022, the Company has state operating losses of $100.829 and $147,413 that begin to expire in 2028, and foreign NOLs totaling $8,082 and $5,346 with an indefinite life. As of December 30, 2023 and December 31, 2022, the Company also has capital loss carryforward of $0 and $7,531, respectively, which, if unused, will begin to expire in 2023 and a general business credit carryforward of $76 and $76, respectively.

Effective for the year ended December 28, 2018, the Tax Act resulted in a new limitation on interest expense under IRC Section 163(j). New IRC Section 163(j) limits the Company’s annual deduction of interest expense to the sum of business interest income and 30 percent of the adjusted taxable income of the Company. As a result of the CARES Act the limitation has been increased to 50% for tax years 2019 and 2020. Beginning on January 1, 2022 depreciation and amortization expense will no longer be allowed as an addback to adjusted taxable income. The limitation for the year ended December 30, 2023 resulted in disallowed interest of $5,009, which can be carried forward indefinitely.

The Company has not recorded deferred taxes or withholding taxes for any undistributed foreign earnings, nor have any taxes been provided for the outside basis difference inherent in these entities as the Company’s assertion is to indefinitely reinvest in foreign operations. It is not practicable to estimate any taxes to be provided on outside basis differences at this time. Based on the amount of foreign undistributed earnings through December 30, 2023, we believe any such tax liability would be insignificant to the financial statements.

In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and/or net operating loss carryforwards can be utilized. We consider the level of historical taxable income, scheduled reversal of temporary differences, tax planning strategies, and projected future taxable income in determining whether a valuation allowance is warranted.

During Fiscal 2023, the Company maintained a valuation allowance against its U.S. deferred tax assets. The Company’s valuation allowance decreased by $1.006 during Fiscal 2023 primarily attributable to Section 163(j) interest limitation and federal and state net operating losses.

During Fiscal 2023, we maintained our federal and state tax attributes for unrecognized tax benefits related primarily to the treatment of stock compensation and stock options. If recognized, $765 of the unrecognized tax benefits are likely to offset to a corresponding full valuation allowance provided for the reduction of federal NOLs, thereby there is no impact to the effective rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Fiscal 2023		Fiscal 2022
Beginning balance	$	716	$	697
Additions for tax positions of prior years		49		19
Reductions for tax positions of prior years		0		0
Loss before provision for income taxes	$	765	$	716

It is reasonably possible that the amount of the unrecognized tax benefits with respect to our unrecognized tax positions will increase or decrease in the next 12 months. However, quantification of an estimated range cannot be made at this time. The Company has accrued zero interest and penalties as of December 30, 2023 and December 31, 2022.

The Company files its tax returns in the U.S. certain state and local tax jurisdictions with various statutes of limitations. The Company has no tax years subject to audit by certain jurisdictions at this time. To the extent utilized in future years’ tax returns, all NOLs carryforwards will remain subject to examination until the respective tax year is closed.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Supplemental Cash Flow Information (Details) - Schedule of Supplemental Cash Flow Information - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Cash paid for:
Interest	$ 2,310	$ 3,805	$ 3,690	$ 3,833
Income taxes			110	150
Non-Cash Investing and Financing Activities:
Redeemable Series H preferred stock, net	700
Modification of Series H		1,900
Debt discount – Series H	72	111
Debt discount – Related party note	$ 275	$ 91	$ 90	$ 347

Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
Intangible Assets (Details) - USD ($) $ in Thousands	Apr. 18, 2022	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Intangible Assets (Details) [Line Items]
Amortization of intangible assets		$ 406	$ 456	$ 1,249	$ 1,363	$ 1,820	$ 1,529
Weighted average useful life of intangible assets		5 years 6 months		5 years 6 months		6 years
Stock Purchase Agreement [Member]
Intangible Assets (Details) [Line Items]
Payments to acquire receivables	$ 14
Series H Convertible Preferred Stock [Member] \| Stock Purchase Agreement [Member]
Intangible Assets (Details) [Line Items]
Conversion of convertible securities, shares (in Shares)	9,000,000

Goodwill (Details) - Schedule of goodwil - Previously Reported - USD ($) $ in Thousands	Dec. 30, 2023	Dec. 31, 2022
Goodwill [Line Items]
Beginning balance, gross	$ 19,891	$ 31,478
Acquisition		7,808
Accumulated disposition		(1,577)
Accumulated impairment losses		(16,073)
Currency translation adjustment		(1,745)
Ending balance, net	$ 19,891	$ 19,891

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Leases

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Leases [Abstract]

LEASES

NOTE 8 — LEASES

As of September 28, 2024 the Company recorded a right of use (“ROU”) lease asset of approximately $4,449 with a corresponding lease liability of approximately $4,857, based on the present value of the minimum rental payments of such leases. The Company’s finance leases are immaterial both individually and in the aggregate.

In January 2024, the Company entered into a new lease agreement for an office lease in Worcester, MA for a term of 3 years. This resulted in increases to right of use assets and lease liabilities of $54. In February 2024, the Company entered into a new lease agreement for an office lease in East Hartford for a term of 3 years. This resulted in increases to right of use assets and lease liabilities of $72.

Quantitative information regarding the Company’s leases for period ended September 28, 2024 is as follows:

Lease Cost	Classification	September 28, 2024
Operating lease cost	SG&A Expenses	852
Other information
Weighted average remaining lease term (years)		3.3
Weighted average discount rate		9.96	%

Future minimum lease payments under non-cancelable leases as of September 28, 2024, were as follows:

Future Lease Payments
2024	$	371
2025		1,318
2026		1,130
2027		1,076
2028		1,103
Thereafter		676
	$	5,674
Less: Imputed Interest		817
	$	4,857

Leases – Current	$	1,075
Leases – Non current	$	3,782

As most of the Company’s leases do not provide an implicit rate, we use the Company’s incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. This methodology was deemed to yield a measurement of the ROU lease asset and associated lease liability that was appropriately stated in all material respects.

NOTE 12 — LEASES

As of December 30, 2023 and December 31, 2022, we recorded a right of use (“ROU”) lease asset of approximately $4,813 with a corresponding lease liability of approximately $5,248 and ROU lease asset of approximately $5,678 with a corresponding lease liability of approximately $6,154, respectively, based on the present value of the minimum rental payments of such leases. The Company’s finance leases are immaterial both individually and in the aggregate.

In January 2023, the Company entered into a new lease agreement for an office lease in Danvers, MA for a term of 3 years. This resulted in increases to right of use assets and lease liabilities of $177. In July 2023, the Company entered into a new lease agreement for an office lease in Chelsea, MA for a term of 2 years. This resulted in increases to right of use assets and lease liabilities of $40.

Quantitative information regarding the Company’s leases for Fiscal 2023 is as follows:

Lease Cost	Classification	December 30, 2023			December 31, 2022
Operating lease cost	SG&A Expenses	$	680		1,388
Other information
Weighted average remaining lease term (years)			3.78		4.30
Weighted average discount rate			7.00	%	7.00	%

Future minimum lease payment under non-cancelable leases as of December 30, 2023, were as follows:

Future Lease Payments
2023
2024	$	1,358
2025		1,126
2026		1,021
2027		1,035
2028		1,072
Thereafter		663
	$	6,275
Less: Imputed Interest		1,027
	$	5,248

Leases – Current	$	1,035
Leases – Non current	$	4,213

Leases (Details) - USD ($) $ in Thousands	1 Months Ended
Leases (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Jan. 31, 2024	Jul. 31, 2023	Jan. 31, 2023	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Leases [Line Items]
Operating lease, right of use asset					$ 4,449	$ 4,813
Operating lease liability					$ 4,857	5,248
MOROCCO \| New Lease Agreement [Member]
Leases [Line Items]
Lessee, operating lease, renewal term	3 years	3 years	2 years	3 years
Increase in operating right of use assets	$ 72	$ 54	$ 40	$ 177
Accounting Standards Update 2018-11 [Member]
Leases [Line Items]
Operating lease, right of use asset						4,813	$ 5,678
Operating lease liability						$ 5,248	$ 6,154

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) [Line Items]
Accumulated deficit	$ (134,426,000)	$ (134,426,000)		$ (134,426,000)		$ (127,056,000)
Working capital deficit	48,818,000	48,818,000		48,818,000		45,419,000
Outstanding principal balance	19,816,000	19,816,000		19,816,000		19,116,000	$ 18,016,000
Cash	1,498,000	1,498,000		1,498,000		721,000
Temporary contractor revenue	46,098,000		$ 49,537,000	131,719,000	$ 145,776,000	190,876,000	184,884,000
Advertising expense						769,000	1,444,000
Cash equivalents
Allowance for credit losses						$ 75,000	48,000
Goodwill impairment losses							$ 10,000,000
Gross debt	19,816,000	19,816,000		19,816,000
Cash on hand	1,498,000	$ 1,498,000		$ 1,498,000
Effective income tax rate		(1.80%)	(0.53%)	(2.09%)	(0.67%)	(1.18%)	1.28%
2020 Jackson Note [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Outstanding principal balance	10,116,000	$ 10,116,000		$ 10,116,000		$ 10,116,000
Debt instrument, maturity date						Oct. 14, 2024
Revolving Credit Facility [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Revolving loan facility	$ 32,500,000	32,500,000		32,500,000
Midcap Funding X Trust [Member] \| 2020 Jackson Note [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Revolving loan facility						$ 32,500
Temporary Contractor Revenue [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Temporary contractor revenue		45,676,000	$ 49,351,000	130,922,000	$ 144,863,000	189,595,000	$ 183,262,000
Permanent Placement Revenue [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Temporary contractor revenue		$ 422,000	$ 186,000	$ 797,000	$ 913,000	$ 1,281,000	$ 1,622,000

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Expenses - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Accounts Payable, Current [Abstract]
Accounts payable		$ 4,630	$ 4,147
Accrued payroll and bonuses		3,596	4,139
Other accrued expenses		5,750	2,448
Total	$ 12,423	$ 13,976	$ 10,734

Discontinued Operations

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Discontinued Operations [Abstract]

DISCONTINUED OPERATIONS

NOTE 14 — DISCONTINUED OPERATIONS

In December 2023, given the recurring losses of Professional Staffing UK, management committed to a plan to sell the assets of Professional Staffing UK. On January 6, 2024 Staffing 360 Solutions Limited, a UK Subsidiary, filed a Notice of Intent with the High Court of Justice in the UK, stating the Company’s intention to appoint administrators to save the business from liquidation. Administrators were appointed on January 18, 2024, and the business was transferred to new owners on February 12, 2024. A gain on the transfer of the UK entity of $901 was recognized in the Statement of Operations for the period ended September 28, 2024.

NOTE 19 — DISCONTINUED OPERATIONS

In December 2023, given the recurring losses of Professional Staffing UK, management committed to a plan to sell the assets of Professional Staffing UK. On January 6,2024 Staffing 360 Solutions Limited, a UK Subsidiary, filed a Notice of Intent with the High Court of Justice in the UK, stating the Company’s intention to appoint administrators to save the business from liquidation. Administrators were appointed on January 18, 2024, and the business was transferred to new owners on February 12, 2024. Following ate the consolidated balance sheets of the discontinued operations:

	December 30, 2023	December 31, 2022
Cash	28	537
Accounts receivable	4,039	2,318
Prepaid expenses	319	218
Deposits	258	254
Fixed assets, net	622	759
Intangible Assets		4,545
Other current assets	3,850	2,058
Current assets held for sale	9,116	10,689

Accounts payable and accrued expenses	6,039	2,604
Other current liabilities	4,038	3,799
(Loss) Gain recognized on held for sale
Current liabilities held for sale	10,077	6,403

The following table summarizes the financial results of our discontinued operations for all periods presented:

	Fiscal Years Ended
	December 30, 2023			December 31, 2022
Revenue	$	57,417		$	60,033
Cost of Revenue, excluding depreciation and amortization stated below		50,089			50,013
Gross Profit		7,328			10,020

Operating Expenses:
Selling, general and administrative expenses		(10,336	)		(11,712	)
Other Expenses Net		(6,006	)		(10,804	)
Operating Loss		(9,014	)		(12,496	)
Benefit (Provision) from Income taxes		(0	)		387
Net Loss from discontinued Operations		(9,014	)		(12,109	)

The following table provides operating and investing cash flow information for our discontinued operations:

	Fiscal Years Ended
	December 30, 2023		December 31, 2022
Operating Activities
Depreciation and amortization	$	1,358	$	1,031
Investing Activities
Purchase of property and equipment		298		581

Accounts Receivable Financing (Details) £ in Thousands												1 Months Ended	9 Months Ended	12 Months Ended
Accounts Receivable Financing (Details) £ in Thousands	Dec. 05, 2024 USD ($)	Nov. 28, 2024 USD ($)	Nov. 21, 2024 USD ($)	Nov. 14, 2024 USD ($)	Oct. 09, 2024 USD ($)	Mar. 29, 2024 USD ($)	Oct. 27, 2022 USD ($)	May 18, 2022	Dec. 31, 2021	Jun. 28, 2018 GBP (£)	Feb. 08, 2018 GBP (£)	Jul. 31, 2019 GBP (£)	Sep. 28, 2024 USD ($)	Dec. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Oct. 26, 2022 USD ($)	Sep. 15, 2017 USD ($)
Accounts Receivable Financing (Details) [Line Items]
Deferred purchase price														$ 6,987,000	$ 6,825,000
Credit and Security Agreement [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest							0.11448%
Midcap Financial Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan facility																	$ 25,000,000
Additional amount																	$ 25,000,000
Maturity date													Apr. 08, 2019
White Oak Commercial Finance LLC [Member]
Accounts Receivable Financing (Details) [Line Items]
Credit liabilities description								The borrowing base was defined as the sum of the following: (a) 95% of the eligible ordinary receivables, as defined, and (b) the lessor of (i) $3,000 or (ii) 95% of the Company’s outstanding eligible unbilled receivables, as defined, less the sum of the following: (c) 100% of the undrawn amount of all letters of credit outstanding, (d) the special availability reserve, (e) the quarterly tax reserve and (f) the amount all other availability reserves in effect as such time
Assets														1,000,000
Borrowing capacity														10,000,000
Letter of Credit percentage															0.25%
Borrowings outstanding															$ 0
Letter of credit amount														$ 2,000,000
Letters of credit rate														6.25%
White Oak Commercial Finance LLC [Member] \| London Interbanks Offered Rate LIBOR [Member]
Accounts Receivable Financing (Details) [Line Items]
Letter of Credit percentage														5.00%
White Oak Commercial Finance LLC [Member] \| Interest Rate Floor [Member]
Accounts Receivable Financing (Details) [Line Items]
Letter of Credit percentage									7.00%						7.00%
HSBC Invoice Finance (UK) Ltd [Member] \| New Facility [Member]
Accounts Receivable Financing (Details) [Line Items]
Borrowing capacity \| £											£ 11,500
Borrowing fund description											for HSBC to fund 90% of the purchased accounts receivable upfront and a secured borrowing line of 70% of unbilled receivables capped at £1,000 (within the overall aggregate total facility of £11,500.) The arrangement has an initial term of 12 months, with an automatic rolling three-month extension and carries a service charge of 1.80%
Aggregate facility limit (in Pounds) \| £										£ 20,000		£ 22,500
Unbilled receivables (in Pounds) \| £										£ 1,500
Midcap Financial Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan facility													$ 16,838,000	$ 14,698,000
Minimum [Member] \| Credit and Security Agreement [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest							4.00%
Maximum [Member] \| Credit and Security Agreement [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest							4.25%
Midcap Financial Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan facility														$ 14,698,000	$ 18,176,000
White Oak Commercial Finance LLC [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan facility															$ 0
Letter of Credit [Member] \| Minimum [Member]
Accounts Receivable Financing (Details) [Line Items]
Letter of Credit percentage							3.50%
Revolving Credit Facility [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan facility													$ 32,500,000
Credit and Security Agreement [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest													3.00%
Credit and Security Agreement [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan commitment amount							$ 32,500,000									$ 25,000,000
Credit and Security Agreement [Member] \| Tranches [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Aggregate loan commitment amount							$ 42,500,000
Credit and Security Agreement [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Expiry date							extends the commitment expiry date from October 27, 2022 to September 6, 2024
Credit liabilities description							Amendment No. 27 increases the applicable margin from 4.0% to 4.25%, with respect to the Loan (other than Letter of Credit Liabilities (as defined in the Credit and Security Agreement)), and from 3.5% to 3.75% with respect to the Letter of Credit Liabilities. Amendment No. 27 also replaces the interest rate benchmark from LIBOR to SOFR and provides that the Loan shall bear interest at the sum of a term-based SOFR rate (plus a SOFR adjustment of 0.11448%) plus the Applicable Margin, subject to certain provisions for the replacement of SOFR with an alternate benchmark in connection with SOFR no longer being provided by its administrator. Notwithstanding the foregoing, the SOFR interest rate shall not be at any time less than 1.00%.
Credit and Security Agreement [Member] \| MidCap Funding IV Trust [Member] \| Tranches [Member]
Accounts Receivable Financing (Details) [Line Items]
Aggregate loan commitment amount							$ 42,500,000
Credit and Security Agreement [Member] \| Minimum [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest													4.25%
Credit and Security Agreement [Member] \| Minimum [Member] \| Tranches [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan commitment amount							5,000,000
Credit and Security Agreement [Member] \| Minimum [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan							25,000,000
Credit and Security Agreement [Member] \| Minimum [Member] \| MidCap Funding IV Trust [Member] \| Tranches [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan commitment amount							5,000,000
Credit and Security Agreement [Member] \| Maximum [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest													4.50%
Credit and Security Agreement [Member] \| Maximum [Member] \| Tranches [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan commitment amount							10,000,000
Credit and Security Agreement [Member] \| Maximum [Member] \| MidCap Funding IV Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan							32,500,000
Credit and Security Agreement [Member] \| Maximum [Member] \| MidCap Funding IV Trust [Member] \| Tranches [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loan commitment amount							$ 10,000,000
Credit and Security Agreement [Member] \| Revolving Credit Facility [Member]
Accounts Receivable Financing (Details) [Line Items]
Revolving loans amount													$ 1,300,000
Percentage of revolving loans													50.00%
Modification fee													$ 68,000
Overdue interest amount													32,000
Amendment No. 30 [Member] \| Midcap Financial Trust [Member]
Accounts Receivable Financing (Details) [Line Items]
Modification fee													$ 200,000
Amendment No. 31 [Member]
Accounts Receivable Financing (Details) [Line Items]
Aggregate amount						$ 2,000,000
Subsequent Event [Member] \| Amendment No. 31 [Member]
Accounts Receivable Financing (Details) [Line Items]
Modification fee					$ 190,000
Additional reserve amount	$ 1,020,000	$ 1,000,000	$ 980,000	$ 960,000
Letter of Credit [Member] \| Minimum [Member]
Accounts Receivable Financing (Details) [Line Items]
Percentage of rate of interest													3.75%
Letter of Credit [Member] \| Maximum [Member]
Accounts Receivable Financing (Details) [Line Items]
Letter of Credit percentage							3.75%
Percentage of rate of interest													4.50%

Acquisition (Details) - USD ($) $ in Thousands			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
Acquisition (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Apr. 18, 2022	Apr. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022	May 18, 2022
Acquisition [Line Items]
Selling, general and administrative expenses				$ 6,996	$ 8,641	$ 20,023	$ 24,110	$ 38,214	$ 32,556
Headway Workforce Solutions [Member]
Acquisition [Line Items]
Purchase price	$ 5,000		$ 5,000					9,000
Contingent payment								4,450		$ 5,000
Intangible assets								6,800
Selling, general and administrative expenses								835
Headway Workforce Solutions [Member] \| Customer Relationships [Member]
Acquisition [Line Items]
Intangible assets								5,300
Headway Workforce Solutions [Member] \| Trade Names [Member]
Acquisition [Line Items]
Intangible assets								$ 1,500
Stock Purchase Agreement [Member]
Acquisition [Line Items]
Payments to acquire receivables		$ 14
Series H Convertible Preferred Stock [Member] \| Stock Purchase Agreement [Member]
Acquisition [Line Items]
Conversion of convertible securities, shares (in Shares)		9,000,000

Summary of Significant Accounting Policies (Details) - Summary of Roll-Forward of Level 3 Contingent Consideration - Key Resources Inc [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 30, 2022
Asset Acquisition, Contingent Consideration [Line Items]
Balance at December 31, 2022		$ 4,054
Headway deferred consideration		4,290
Balance at December 31, 2022	$ 9,054	$ 8,344
Headway Earnout	$ 710

Income Taxes (Details) - Schedule of Unrecognized Tax Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Schedule of Unrecognized Tax Benefits [Abstract]
Beginning balance	$ 716	$ 697
Additions for tax positions of prior years	49	19
Reductions for tax positions of prior years	0	0
Loss before provision for income taxes	$ 765	$ 716

Other Non-Current Assets (Tables)

12 Months Ended

Dec. 30, 2023

Other Non-Current Assets [Abstract]

Schedule of Other Non-Current Assets

The following provides a breakdown of other non-current assets:

	December 30, 2023		December 31, 2022
Collateral associated with workers’ compensation insurance	$	5,570		6,027
Other non-current assets		22		1,762
Total	$	5,592	$	7,789

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net Loss	$ (2,844)	$ (4,255)	$ (7,370)	$ (9,989)	$ (26,041)	$ (16,994)
Other Comprehensive (Loss) Income
Foreign exchange translation adjustment		721		860	2,250	(2,381)
Comprehensive Loss Attributable to the Company	$ (2,844)	$ (3,534)	$ (7,370)	$ (9,129)	$ (23,791)	$ (19,375)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/exampleRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Income Taxes (Details) - Schedule of Components of (Loss) Income Before Provision for Income Taxes - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Schedule of Components of (Loss) Income Before Provision for Income Taxes [Abstract]
Domestic					$ (40,628)	$ (9,543)
Foreign					14,891	(7,673)
Loss before provision for income taxes	$ (2,793)	$ (4,234)	$ (7,219)	$ (9,922)	$ (25,737)	$ (17,216)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

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+ Details

Supplemental Cash Flow Information (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Supplemental Cash Flow Information [Abstract]

Schedule of Supplemental Cash Flow Information

	Nine Months Ended
	September 28, 2024		September 30, 2023
Cash paid for:
Interest	$	2,310	$	3,805
Income taxes		—		—

Non-Cash Investing and Financing Activities:
Redeemable Series H preferred stock, net	$	700		—
Modification of Series H			$	1,900
Debt discount – Series H	$	72	$	111
Debt discount – Related party note	$	275	$	91

	Twelve Months Ended
	December 30, 2023		December 31, 2022
Cash paid for:
Interest	$	3,690	$	3,833
Income taxes		110		150

Non-Cash Investing and Financing Activities:
Deferred purchase price of UK factoring facility	$	6,897	$	6,825
Redeemable Series H preferred stock, net		—		8,265
Debt discount – Series H		362		735
Debt discount – Related party note		90		347
Acquisition of right of use assets		217		—
Earnout liability		—		5,000
Goodwill		—		(2,192	)
Intangible assets		—		6,800
Warrant modification		1,994		837

Related Party Transactions (Details) - Schedule of Related Party Transactions - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 28, 2024	Sep. 28, 2023	Sep. 28, 2024	Sep. 30, 2023
Schedule of Related Party Transactions [Line items]
Cash Compensation	$ 75	$ 58	$ 225	$ 233
Shares Issued (in Shares)	105,000	4,000	121,000	16,000
Value of Shares Issued	$ 223	$ 32	$ 290	$ 276
Compensation Expense Recognized	298	90	515	509
Dimitri Villard [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation	$ 25	$ 25	$ 75	$ 75
Shares Issued (in Shares)	21,000	1,000	24,000	3,000
Value of Shares Issued	$ 45	$ 8	$ 60	$ 48
Compensation Expense Recognized	70	33	135	123
Nick Florio [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation	$ 25	$ 25	$ 75	$ 50
Shares Issued (in Shares)	21,000		25,000	2,000
Value of Shares Issued	$ 45		$ 60	$ 40
Compensation Expense Recognized	70	25	135	90
Vincent Cebula [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation	$ 25	$ 8	$ 75	$ 58
Shares Issued (in Shares)	21,000	1,000	24,000	3,000
Value of Shares Issued	$ 45	$ 8	$ 60	$ 48
Compensation Expense Recognized	70	16	135	106
Alicia Barker [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation
Shares Issued (in Shares)	21,000	1,000	24,000	3,000
Value of Shares Issued	$ 44	$ 8	$ 55	$ 50
Compensation Expense Recognized	44	8	55	50
Brendan Flood [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation
Shares Issued (in Shares)	21,000	1,000	24,000	3,000
Value of Shares Issued	$ 44	$ 8	$ 55	$ 50
Compensation Expense Recognized	$ 44	8	$ 55	50
Jeff Grout [Member]
Schedule of Related Party Transactions [Line items]
Cash Compensation				$ 50
Shares Issued (in Shares)				2,000
Value of Shares Issued				$ 40
Compensation Expense Recognized				$ 90

Accounts Payable and Accrued Expenses (Details) - Schedule of Breakdown of Accrued Payroll - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Breakdown of Accrued Payroll [Abstract]
Accrued Taxes Payable		$ 5,499	$ 3,189
Interest on Payroll Taxes Payable		107
Penalties on Payroll Taxes Payable		587
Total	$ 12,242	$ 6,193	$ 3,189

Segment Information (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Segment Information [Abstract]

Schedule of Reportable Segments

The Company generated revenue and gross profit by segment as follows:

	Three Months Ended						Nine Months Ended
	September 28, 2024			September 30, 2023			September 28, 2024			September 30, 2023
Commercial Staffing – US	$	19,172		$	23,714		$	58,970		$	71,106
Professional Staffing – US		26,926			25,823			72,749			74,670
Total Revenue	$	46,098		$	49,537		$	131,719		$	145,776

Commercial Staffing – US	$	3,127		$	5,185		$	9,417		$	13,293
Professional Staffing – US		3,035			2,478			7,870			8,883
Total Gross Profit	$	6,162		$	7,663		$	17,287		$	22,176

Selling, general and administrative expenses	$	(6,996	)	$	(8,641	)	$	(20,023	)	$	(24,110	)
Depreciation and amortization		(474	)		(513	)		(1,427	)		(1,388	)
Interest expense and amortization of debt discount and deferred financing costs		(574	)		(1,316	)		(3,301	)		(3,658	)
Discontinued Operations		—			(1,190	)		901			(2,879	)
Other loss income, net		(911	)		(237	)		(656	)		(63	)
Loss Before Provision for Income Tax	$	(2,793	)	$	(4,234	)	$	(7,219	)	$	(9,922	)

The Company has two reportable segments: Commercial — US and Professional — US.

	Twelve Months Ended
	December 30, 2023			December 31, 2022
Commercial Staffing – US	$	91,874		$	108,205
Professional Staffing – US		99,002			76,679
Total Revenue	$	190,876		$	184,884

Commercial Staffing – US	$	16,805		$	19,182
Professional Staffing – US		11,724			13,567
Total Gross Profit	$	28,529		$	32,749

Selling, general and administrative expenses	$	(38,214	)	$	(32,556	)
Depreciation and amortization		(1,901	)		(1,959	)
Interest expense and amortization of debt discount and deferred financing costs		(5,461	)		(3,680	)
Loss on discontinued operations		(9,014	)		(12,496	)
Other (losss) income, net		324			726
(Loss) Income Before Provision for Income Tax	$	(25,737	)	$	(17,216	)

Schedule of Disaggregates Revenues by Segments

The following table disaggregates revenues by segments:

	Quarter Ended September 28, 2024
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	107	$	315	$	422
Temporary Revenue		19,065		26,611		45,676
Total Revenue	$	19,172	$	26,926	$	46,098

	Quarter Ended September 30, 2023
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	24	$	162	$	186
Temporary Revenue		23,690		25,661		49,351
Total Revenue	$	23,714	$	25,823	$	49,537

	Nine Months Ended September 28, 2024
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	213	$	584	$	797
Temporary Revenue		58,757		72,165		130,922
Total	$	58,970	$	72,749	$	131,719

	Nine Months Ended September 30, 2023
	Commercial Staffing – US		Professional Staffing – US		Total
Permanent Revenue	$	194	$	719	$	913
Temporary Revenue		70,912		73,951		144,863
Total	$	71,106	$	74,670	$	145,776

Intangible Assets (Details) - Schedule of Estimated Annual Amortization Expense - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Estimated Annual Amortization Expense [Abstract]
2024	$ 416
2025	1,617	$ 1,797
2026	1,567
2027	1,567
2028	1,321
Thereafter	3,462
Total	$ 9,950	$ 11,193	$ 12,839

Subsequent Events (Details) - USD ($)	Feb. 01, 2025	Jan. 01, 2025	Dec. 05, 2024	Dec. 01, 2024	Nov. 28, 2024	Nov. 21, 2024	Nov. 14, 2024	Nov. 01, 2024	Oct. 29, 2024	Oct. 09, 2024	Oct. 01, 2024	Sep. 30, 2024	Sep. 01, 2024	Aug. 01, 2024	Jul. 01, 2024	Jun. 20, 2024	Jun. 01, 2024	May 01, 2024	Mar. 29, 2024	Mar. 09, 2024	Dec. 30, 2023	Dec. 27, 2023	Jul. 17, 2023	Dec. 31, 2022
Subsequent Events [Line Items]
Minimum bid price (in Dollars per share)																							$ 1
Stockholders equity																$ 2,500,000
Common stock, par value (in Dollars per share)																					$ 0.00001			$ 0.00001
Common Stock [Member]
Subsequent Events [Line Items]
Common stock, par value (in Dollars per share)																						$ 0.00001
Settlement and Release Agreement [Member]
Subsequent Events [Line Items]
Litigation settlement																				$ 2,000,000
Litigation settlement expense												$ 114,000	$ 112,000	$ 113,000	$ 114,000		$ 114,000	$ 115,000
Amendment No. 31 [Member]
Subsequent Events [Line Items]
Accounts receivable aggregate amount																			$ 2,000,000
Subsequent Event [Member] \| Massachusetts Department of Revenue [Member]
Subsequent Events [Line Items]
Revenue									$ 474,000
Subsequent Event [Member] \| Internal Revenue Service [Member]
Subsequent Events [Line Items]
Revenue											$ 534,000
Subsequent Event [Member] \| Atlantic International Corp [Member] \| Common Stock [Member]
Subsequent Events [Line Items]
Common stock, par value (in Dollars per share)								$ 0.00001
Subsequent Event [Member] \| Settlement and Release Agreement [Member]
Subsequent Events [Line Items]
Litigation settlement										$ 1,500,000										$ 2,000,000
Litigation settlement expense								$ 107,000		511,000	1,511,000
Subsequent Event [Member] \| Amendment No. 31 [Member]
Subsequent Events [Line Items]
Additional reserve			$ 1,020,000		$ 1,000,000	$ 980,000	$ 960,000
Modification fee										$ 190,000
Forecast [Member] \| Settlement and Release Agreement [Member]
Subsequent Events [Line Items]
Litigation settlement expense	$ 705,000	$ 106,000		$ 107,000							$ 1,511,000		$ 112,000	$ 113,000	$ 114,000		$ 114,000	$ 115,000

Goodwill (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Goodwill [Abstract]

Schedule of goodwil

The following table provides a roll forward of goodwill:

	September 28, 2024		December 30, 2023
Beginning balance, gross	$	19,891	$	19,891
Acquisition		—		—
Currency translation adjustment		—		—
Ending balance, net	$	19,891	$	19,891

The following table provides a roll forward of goodwill:

	December 30, 2023		December 31, 2022
Beginning balance, gross	$	19,891	$	31,478
Acquisition		—		7,808
Accumulated disposition		—		(1,577	)
Accumulated impairment losses		—		(16,073	)
Currency translation adjustment		—		(1,745	)
Ending balance, net	$	19,891	$	19,891

Schedule of Goodwill by Reportable Segment

Goodwill by reportable segment is as follows:

	December 30, 2023		December 31, 2022
Professional Staffing – US	$	14,031	$	14,031
Commercial Staffing – US		5,860		5,860
Ending balance, net	$	19,891	$	19,891

Schedule of Reportable Segment

Goodwill by reportable segment is as follows:

	September 28, 2024		December 30, 2023
Professional Staffing – US	$	14,031	$	14,031
Commercial Staffing – US		5,860		5,860
Ending balance, net	$	19,891	$	19,891

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
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-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

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-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Organization and Description of Business (Details) - USD ($) $ in Millions		9 Months Ended
	May 31, 2022	Sep. 28, 2024
Organization and Description of Business [Line Items]
Revenue	$ 17.5
Service contracts amount	$ 60.0
Description of business gross profit earned	Typical contribution for EOR projects would be 80-85% of the gross profit earned, compared to 40-50% for traditional staffing which negates the impact of lower gross margins.
Headway Workforce Solutions [Member]
Organization and Description of Business [Line Items]
Revenue percentagr	12.70%
Employer of Record Service Contracts [Member]
Organization and Description of Business [Line Items]
Description of business gross profit earned		A typical contribution for EOR projects would be 80-85% of the gross profit earned, compared to 40-50% for traditional staffing which negates the impact of lower gross margins.
Minimum [Member]
Organization and Description of Business [Line Items]
Revenue	$ 23.5
Maximum [Member]
Organization and Description of Business [Line Items]
Revenue	$ 184.9

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 2,522	$ 2,765
Accumulated depreciation		(1,986)	(2,294)
Total property and equipment, net	$ 411	536	471
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		92	92
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		1,307	1,557
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		96	96
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		883	876
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross		$ 144	$ 144

Stockholders’ Deficit (Details) - Schedule of Shares of Common Stock - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 28, 2024	Sep. 30, 2023	Dec. 30, 2023	Dec. 31, 2022
Schedule of Shares of Common Stock [Line Items]
Number of Common Shares Issued (in Shares)	560,936	222,183	2,971,821	856,858
Fair Value of Shares Issued (in Dollars)	$ 4,147	$ 5,773	$ 6,951	$ 4,584
Board and committee members [Member]
Schedule of Shares of Common Stock [Line Items]
Number of Common Shares Issued (in Shares)	127,000	16,000	160,000	63,000
Fair Value of Shares Issued (in Dollars)	$ 545	$ 243	$ 155	$ 201
Board and committee members [Member] \| Minimum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance	$ 0.28	$ 10.5	$ 3.02	$ 3.02
Board and committee members [Member] \| Maximum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance	$ 4.1	$ 31.3	$ 9.65	$ 9.65
Employees [Member]
Schedule of Shares of Common Stock [Line Items]
Number of Common Shares Issued (in Shares)		17,731	177,305
Fair Value of Shares Issued (in Dollars)		$ 531	$ 561
Employees [Member] \| Minimum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance		$ 28.2	$ 2.82
Employees [Member] \| Maximum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance		$ 28.2	$ 2.82
Warrants Exercised [Member]
Schedule of Shares of Common Stock [Line Items]
Number of Common Shares Issued (in Shares)	433,936
Fair Value of Shares Issued (in Dollars)	$ 3,602
Warrants Exercised [Member] \| Minimum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance	$ 8.3
Warrants Exercised [Member] \| Maximum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance	$ 8.3
Equity raise [Member]
Schedule of Shares of Common Stock [Line Items]
Number of Common Shares Issued (in Shares)		188,452	1,884,516	657,858
Fair Value of Shares Issued (in Dollars)		$ 4,999	$ 4,113	$ 4,013
Equity raise [Member] \| Minimum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance		$ 26.5	$ 2.65	$ 6.1
Equity raise [Member] \| Maximum [Member]
Schedule of Shares of Common Stock [Line Items]
Fair Value at Issuance		$ 26.5	$ 2.65	$ 6.1

Intangible Assets

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Intangible Assets [Abstract]

INTANGIBLE ASSETS

NOTE 5 — INTANGIBLE ASSETS

The following provides a breakdown of intangible assets as of:

	September 28, 2024
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(5,359	)		(2,215	)		(11,926	)		(19,500	)
Intangible assets, net	$	2,923		$	—		$	7,027		$	9,950

	December 30, 2023
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(4,928	)		(2,215	)		(11,114	)		(18,257	)
Intangible assets, net	$	3,354		$	—		$	7,839		$	11,193

As of September 28, 2024, estimated annual amortization expense for each of the next five fiscal years is as follows:

Fiscal quarter ended September	Amount
2024	$	416
2025		1,617
2026		1,567
2027		1,567
2028		1,321
Thereafter		3,462
Total	$	9,950

Amortization of intangible assets for the three and nine months ended September 28, 2024 and September 30, 2023 was $406, $1,249, $456 and $1,363, respectively. The weighted average useful life of intangible assets remaining is 5.5 years.

NOTE 6 — INTANGIBLE ASSETS

The following provides a breakdown of intangible assets as of:

	December 30, 2023
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,282		$	2,215		$	18,953		$	29,450
Accumulated amortization		(4,928	)		(2,215	)		(11,114	)		(18,257	)
Intangible assets, net	$	3,354			—		$	7,839		$	11,193

	December 31, 2022
	Tradenames			Non-Compete			Customer Relationship			Total
Intangible assets, gross	$	8,217		$	2,134		$	18,826		$	29,177
Accumulated amortization		(4,315	)		(2,134	)		(9,889	)		(16,338	)
Intangible assets, net	$	3,902		$	—		$	8,937		$	12,839

As of December 30, 2023, estimated annual amortization expense for each of the next five fiscal years is as follows:

Fiscal year ended December	Amount
2024	$	1,797
2025		1,728
2026		1,580
2027		1,580
2028		1,333
Thereafter		3,175
Total	$	11,193

Amortization of intangible assets for the period ended Fiscal 2023 and Fiscal 2022 was $1,820 and $1,529, respectively. The weighted average useful life remaining of intangible assets remaining is 6 years.

Debt (Details) - Schedule of Debt - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023	Dec. 31, 2022
Schedule of Debt [Line Items]
Total Debt, Gross	$ 19,816	$ 19,116	$ 18,016
Less: Debt Discount and Deferred Financing Costs, Net	(187)	(663)	(962)
Total Debt, Net	19,629	18,453	17,054
Total Current Debt, Net	19,629	18,453
Related Party [Member]
Schedule of Debt [Line Items]
Less: Non-Current Portion - Related Party			(8,661)
Nonrelated Party [Member]
Schedule of Debt [Line Items]
Less: Non-Current Portion			(8,393)
Jackson Investment Group - Related Party [Member]
Schedule of Debt [Line Items]
Total Debt, Gross	10,116	10,116	9,016
Redeemable Series H Preferred Stock [Member]
Schedule of Debt [Line Items]
Total Debt, Gross	$ 9,700	$ 9,000	$ 9,000

Accounts Receivable Financing

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Accounts Receivable Financing [Abstract]

ACCOUNTS RECEIVABLE FINANCING

NOTE 4 — ACCOUNTS RECEIVABLE FINANCING

Midcap Funding X Trust

Prior to September 15, 2017, certain U.S. subsidiaries of the Company were party to a $25,000 revolving loan facility with MidCap, with the option to increase the amount by an additional $25,000, with a maturity date of April 8, 2019.

On October 26, 2020, the Company entered into Amendment No. 17 to that certain Credit and Security Agreement, dated April 8, 2017, by and among, the Company, as the parent, Monroe Staffing Services, LLC, a Delaware limited liability company, Faro Recruitment America, Inc., a New York corporation, Lighthouse Placement Services, Inc., a Massachusetts corporation, Staffing 360 Georgia, LLC, a Georgia limited liability company, and Key Resources, Inc., a North Carolina corporation, as borrowers (the “Credit Facility Borrowers”), MidCap Funding IV Trust as successor by assignment to MidCap (as agent for lenders), and other financial institutions or other entities from time to

time parties thereto as lenders (as amended, restated, amended and restated, supplemented or otherwise modified from time to time, the “Credit and Security Agreement”) pursuant to which, among other things, the parties agreed to extend the maturity date of our outstanding asset based revolving loan until September 1, 2022. In addition, the Company also agreed to certain amendments to the financial covenants.

On October 27, 2022, the Company and the Credit Facility Borrowers entered into Amendment No. 27 and Joinder Agreement to the Credit and Security Agreement (“Amendment No. 27”) with MidCap Funding IV Trust as successor by assignment to MidCap and the lenders party thereto. Amendment No. 27, among other things, (i) increases the revolving loan commitment amount from $25,000 to $32,500 (the “Loan”), (ii) extends the commitment expiry date from October 27, 2022 to September 6, 2024, and (iii) modifies certain of the financial covenants. Pursuant to Amendment No. 27, as long as no default or event of default under the Credit and Security Agreement as amended by Amendment No. 27 exists, upon written request by the Company and with the prior written consent of the agent and lenders, the Loan may be increased by up to $10,000 in minimum amounts of $5,000 tranches each, for an aggregate loan commitment amount of $42,500.

In addition, Amendment No. 27 increases the applicable margin from 4.0% to 4.25%, with respect to the Loan (other than Letter of Credit Liabilities (as defined in the Credit and Security Agreement)), and from 3.5% to 3.75% with respect to the Letter of Credit Liabilities. Amendment No. 27 also replaces the interest rate benchmark from LIBOR to SOFR and provides that the Loan shall bear interest at the sum of a term-based SOFR rate (plus a SOFR adjustment of 0.11448%) plus the Applicable Margin, subject to certain provisions for the replacement of SOFR with an alternate benchmark in connection with SOFR no longer being provided by its administrator. Notwithstanding the foregoing, the SOFR interest rate shall not be at any time less than 1.00%.

The facility provides events of default including: (i) failure to make payment of principal or interest on any Loans when required, (ii) failure to perform obligations under the facility and related documents, (iii) not paying its debts as such debts become due and similar insolvency matters, and (iv) material adverse changes in the financial condition of business prospectus of any Borrower (subject to a 10-day notice and cure period). Upon an event of default, the Company’s obligations under the credit facility may, or in the event of insolvency or bankruptcy will automatically, be accelerated. At the election of agent or required lenders (or automatically in case of bankruptcy or insolvency events of default), upon the occurrence of any event of default and for so long as it continues, the facility will bear interest at a rate equal to the lesser of: (i) 3.0% above the rate of interest applicable to such obligations immediately prior to the occurrence of the event of default; and (ii) the maximum rate allowable under law.

Under the terms of this agreement, the Company is subject to affirmative covenants which are customary for financings of this type, including covenants to: (i) maintain good standing and governmental authorizations, (ii) provide certain information and notices to MidCap, (iii) deliver monthly reports and quarterly financial statements to MidCap, (iv) maintain insurance, (v) discharge all taxes, (vi) protect its intellectual property, and (vii) generally protect the collateral granted to MidCap. The Company is also subject to negative covenants customary for financings of this type, including that it may not: (i) enter into a merger or consolidation or certain change of control events, (ii) incur liens on the collateral, (iii) except for certain permitted acquisitions, acquire any significant assets other than in the ordinary course of business, (iv) assume certain additional senior debt, or (v) amend any of its organizational documents. The Company is currently not in compliance with certain affirmative covenants contained in its’ debt agreements. We are working with the lenders to bring the Company into compliance with these covenants.

On August 30, 2023, the Company and the Credit Facility Borrowers entered into Amendment No. 28 to Credit and Security Agreement with MidCap and the lenders party thereto (the “Lenders”). Amendment No. 28, among other things: (i) increases the applicable margin (a) from 4.25% to 4.50% with respect to revolving loans and other obligations (other than letter of credit liabilities) and (b) from 3.75% to 4.50% with respect to letter of credit liabilities, (ii) revises the definition of borrowing base to include the amount of any reserves and/or adjustments provided for in the Credit and Security Agreement, including, but not limited to, the Additional Reserve Amount (as defined in the in Amendment No. 28), (iii) requires that the Company complies with a fixed charge coverage

ratio of at least 1:00 to 1:00, and (iv) waives the existing event of default that occurred under the Credit and Security Agreement due to the Credit Parties’ failure to maintain the Minimum Liquidity amount (as defined in the Credit and Security Agreement) for the fiscal month ending June 30, 2023 (each as defined in the Credit and Security Agreement).

In addition, pursuant Amendment No. 28, no later than five (5) business days following the receipt of any cash proceeds from any equity issuance or other cash contribution from the Company’s equity holders, the Company shall prepay the revolving loans by an amount equal to (i) the sum of $1,300, less the current funded Additional Reserve Amount, multiplied by (ii) 50%.

In connection with Amendment No. 28, the Company paid to MidCap (i) a modification fee of $68 and (ii) $32 in overdue interest amount, which were paid prior to October 31, 2023.

On August 30, 2023, in connection with that certain First Omnibus Amendment and Reaffirmation Agreement, by and among the Company, the guarantor parties thereto and Jackson (the “First Omnibus Amendment Agreement”) the 2023 Jackson Note (as defined herein) and Amendment No. 28, the Company, Jackson, the Lenders and MidCap entered into the Sixth Amendment to Intercreditor Agreement (the “Sixth Amendment”), which amended the Intercreditor Agreement, dated as of September 15, 2017 (as amended, restated, amended and restated, supplemented, or otherwise modified from time to time, the “Intercreditor Agreement”), by and between the Company, Jackson and MidCap. The Sixth Amendment, among other things, provides for (i) consent by the Lenders to the First Omnibus Amendment Agreement and (ii) consent by Jackson to Amendment No. 28.

In connection with the Second Omnibus Amendment and Reaffirmation Agreement to the Note Documents entered into by the Company and Jackson on September 18, 2024, the Credit Facility Borrowers entered into Amendment No. 30 to the Credit and Security Agreement (“Amendment No. 30”), effective as of September 18 2024, which such Amendment No. 30 extends the Commitment Expiry Date (as defined in the Credit and Security Agreement to December 5, 2024.

In addition, pursuant to Amendment No. 30, in consideration for MidCap’s agreement to enter Amendment No. 30, the Credit Facility Borrowers have agreed to pay MidCap a modification fee of $200 (the “Amendment No. 30 Modification Fee”), which such Modification Fee shall be non-refundable and fully earned as of September 5, 2024. The Amendment No. 30 Modification Fee shall constitute a portion of the Borrowers obligations pursuant to the Credit and Security Agreement and shall be secured by all Collateral (as defined in the Credit and Security Agreement). If the Credit Facility Borrowers satisfy the outstanding obligation pursuant to the Credit and Security Agreement in full prior to December 5, 2024, the Amendment No. 30 Modification Fee shall be waived by MidCap.

On October 9, 2024, the Credit Facility Borrowers entered into Amendment No. 31 to the Credit and Security Agreement (“Amendment No. 31”) with MidCap effective as of the same date,. Pursuant to Amendment No. 31, the definition of Additional Reserve Amount (as defined in the Credit and Security Agreement) is amended and restated as follows: (i) from October 9, 2024, through November 14, 2024, the Additional Reserve Amount shall be $960, (ii) from November 15, 2024, through November 21, 2024, the Additional Reserve Amount shall be $980, (iii) from November 22, 2024, through November 28, 2024, the Additional Reserve Amount shall be $1,000, and (iv) from November 29, 2024, through December 5, 2024, the Additional Reserve Amount shall be $1,020. Additionally, pursuant to Amendment No. 31, the definition of “Permitted Debt” was hereby amended by adding a new clause covering the Company’s debt obligations pursuant to that certain Settlement and Release Agreement, dated as of March 29, 2024, by and among the Company, Monroe and Pamela D. Whitaker, in the aggregate amount not to exceed $2,000 at any time.

Pursuant to Amendment No. 31, in consideration for MidCap’s agreement to enter into Amendment No. 31, the Borrowers have agreed to pay to MidCap a modification fee of $190 (the “Amendment No. 31 Modification Fee”), which such Amendment No. 31 Modification Fee shall be non-refundable and fully earned as of effective date of Amendment No. 31. The Modification Fee shall constitute a portion of the Borrowers obligations pursuant to the Credit and Security Agreement and shall be secured by all Collateral (as defined in the Credit and Security Agreement).

The balance of the MidCap facility as of September 28, 2024 and December 30, 2023 was $16,838 and $14,698, respectively, and is included in Accounts receivable financing on the Consolidated Balance Sheets.

On October 18, 2024, the Company received a notice of default from MidCap. This notice reserves the Lender’s available rights and remedies under the Credit Agreement.

NOTE 9 — ACCOUNTS RECEIVABLE FINANCING

Midcap Funding X Trust

On October 27, 2022, the Company entered into Amendment No. 27 and Joinder Agreement to the Credit and Security Agreement (“Amendment No. 27”) with MidCap Funding IV Trust as successor by assignment to MidCap, dated April 8, 2015, which amended the Credit and Security Agreement. Amendment No. 27, among other things, (i) increases the revolving loan commitment amount from $25 million to $32.5 million (the “Loan”), (ii) extends the commitment expiry date from October 27, 2022 to September 6, 2024, and (iii) modifies certain of the financial covenants. Pursuant to Amendment No. 27, as long as no default or event of default under the Credit and Security Agreement as amended by Amendment No. 27 exists, upon written request by the Company and with the prior written consent of the agent and lenders, the Loan may be increased by up to $10 million in minimum amounts of $5 million tranches each, for an aggregate loan commitment amount of $42.5 million.

The facility provides events of default including: (i) failure to make payment of principal or interest on any MidCap loans when required, (ii) failure to perform obligations under the facility and related documents, (iii) not paying its debts as such debts become due and similar insolvency matters, and (iv) material adverse changes to the Company (subject to a 10-day notice and cure period.) Upon an event of default, the Company’s obligations under the credit facility may, or in the event of insolvency or bankruptcy will automatically, be accelerated. Upon the occurrence of any event of default, the facility will bear interest at a rate equal to the lesser of: (i) 3.0% above the rate of interest applicable to such obligations immediately prior to the occurrence of the event of default; and (ii) the maximum rate allowable under law.

Under the terms of this agreement, the Company is subject to affirmative covenants which are customary for financings of this type, including covenants to: (i) maintain good standing and governmental authorizations, (ii) provide certain information and notices to MidCap, (iii) deliver monthly reports and quarterly financial statements to MidCap, (iv) maintain insurance, (v) discharge all taxes, (vi) protect its intellectual property, and (vii) generally protect the collateral granted to MidCap. The Company is also subject to negative covenants customary for financings of this type, including that it may not: (i) enter into a merger or consolidation or certain change of control events, (ii) incur liens on the collateral, (iii) except for certain permitted acquisitions, acquire any significant assets other than in the ordinary course of business, (iv) assume certain additional senior debt, or (v) amend any of its organizational documents. Due to the timing of select liabilities coming due we are in discussion with our lenders to determine the best manner to settle these liabilities.

The balance of the MidCap facility as of December 30, 2023 and December 31, 2022 was $14,698 and $18,176, respectively, and is included in Accounts receivable financing on the Consolidated Balance Sheet.

White Oak Commercial Finance, LLC

As a result of the Headway Acquisition, the Company’s wholly owned Headway subsidiary, had a line of credit with White Oak Commercial Finance, LLC (“White Oak”), that provided working capital and supports general corporate needs of Headway (the “White Oak Agreement”). Under the terms of the White Oak Agreement, the line of credit matures in June 2024. White Oak may terminate the Agreement at any time upon providing 30-days written notice. The White Oak Agreement was secured by all the assets of Headway and was personally guaranteed up to $1,000 by a former member of management of Headway.

Under the terms of the White Oak Agreement, the maximum borrowing capacity was $10,000, The borrowing base was defined as the sum of the following: (a) 95% of the eligible ordinary receivables, as defined, and (b) the lessor of (i) $3,000 or (ii) 95% of the Company’s outstanding eligible unbilled receivables, as defined, less the sum of the following: (c) 100% of the undrawn amount of all letters of credit outstanding, (d) the special availability reserve, (e) the quarterly tax reserve and (f) the amount all other availability reserves in effect as such time. The line of credit bears interest at LIBOR plus 5.00% with a floor of 7.00% (7.00% at December 31, 2021) on all outstanding balances and 0.25% for any unused portion of the line of credit. At December 31, 2022, borrowings of $0 were outstanding under the credit facility.

From time to time, White Oak caused letters of credit to be opened to be issued for Headway’s benefit. The aggregate face amount of all letters of credit outstanding became the letter of credit reserve, which reduced the borrowing base under the Agreement. Under the terms of the agreement the letter of credit sub-line was not to exceed $2,000. The Company was required to pay interest monthly on the face amount of all letters of credit at a rate of LIBOR plus 6.25%. At December 31, 2022, there were $0 of standby letters of credit that had been issued.

The White Oak Agreement operated similarly to a factoring arrangement whereby Headway’s receivables were bought by White Oak. However, receivables purchased by White Oak are required to be repurchased by Headway in the event the Company’s customer disputes the invoice amount or if the receivable remains unpaid past a certain number of days from the invoice date. Due to the recourse provisions in the arrangement, Headway accounted for transactions under the credit facility as secured borrowings.

As of October 27, 2022, the White Oak Agreement was paid in full and terminated.

HSBC Invoice Finance (UK) Ltd — New Facility

On February 8, 2018, CBSbutler, Staffing 360 Solutions Limited and The JM Group, entered into a new arrangement with HSBC Invoice Finance (UK) Ltd (“HSBC”) which provides for HSBC to purchase the subsidiaries’ accounts receivable up to an aggregate amount of £11,500 across all three subsidiaries. The terms of the arrangement provide

for HSBC to fund 90% of the purchased accounts receivable upfront and a secured borrowing line of 70% of unbilled receivables capped at £1,000 (within the overall aggregate total facility of £11,500.) The arrangement has an initial term of 12 months, with an automatic rolling three-month extension and carries a service charge of 1.80%.

On June 28, 2018, CML, the Company’s new subsidiary entered into a new agreement with a minimum term of 12 months for purchase of debt (“APD”) with HSBC, joining CBSbutler, Staffing 360 Solutions Limited and The JM Group (collectively, with CML, the “Borrowers”) as “Connected Clients” as defined in the APD. In 2021, the subsidiaries were reorganized and are now Staffing 360 Solutions Limited and Clement May. The new Connected Client APDs carry an aggregate Facility Limit of £20,000 across all Borrowers. The obligations of the Borrowers are secured by a fixed charge and a floating charge on the Borrowers’ respective accounts receivable and are subject to cross-company guarantees among the Borrowers. In addition, the secured borrowing line against unbilled receivables was increased to £1,500 for a period of 90 days. In July 2019, the aggregate Facility Limit was extended to £22,500 across all Borrowers. In January 2022, the secured borrowing line against unbilled receivables was terminated and fully paid down.

Under ASU 2016-16, “Statement of Cash Flows (Topic 230, Classification of Certain Cash Receipts and Cash Payments, a consensus of the FASB Emerging Issues Task Force), the upfront portion of the sale of accounts receivable is classified within operating activities, while the deferred purchase price portion (or beneficial interest), once collected, is classified within investing activities. For the fiscal years ended December 30, 2023, and December 31, 2022, the collection of UK factoring facility deferred purchase price totaled $6,987 and $6,825, respectively.

Goodwill

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Goodwill [Abstract]

GOODWILL

NOTE 6 — GOODWILL

The following table provides a roll forward of goodwill:

	September 28, 2024		December 30, 2023
Beginning balance, gross	$	19,891	$	19,891
Acquisition		—		—
Currency translation adjustment		—		—
Ending balance, net	$	19,891	$	19,891

Goodwill by reportable segment is as follows:

	September 28, 2024		December 30, 2023
Professional Staffing – US	$	14,031	$	14,031
Commercial Staffing – US		5,860		5,860
Ending balance, net	$	19,891	$	19,891

NOTE 7 — GOODWILL

The following table provides a roll forward of goodwill:

	December 30, 2023		December 31, 2022
Beginning balance, gross	$	19,891	$	31,478
Acquisition		—		7,808
Accumulated disposition		—		(1,577	)
Accumulated impairment losses		—		(16,073	)
Currency translation adjustment		—		(1,745	)
Ending balance, net	$	19,891	$	19,891

Goodwill by reportable segment is as follows:

	December 30, 2023		December 31, 2022
Professional Staffing – US	$	14,031	$	14,031
Commercial Staffing – US		5,860		5,860
Ending balance, net	$	19,891	$	19,891

Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350, requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. During the fourth quarter of 2021 the Company identified a triggering event in response the COVID-19 pandemic. In accordance with ASC 350 the Company tested its goodwill for impairment and the Company recognized an impairment with respect to its Staffing UK reporting unit of $10,000. The impairment resulted from a continued decline in that reporting unit’s revenue which experienced significant and prolonged declines. Further, the negative impact suffered from the COVID-19 pandemic, predominantly in the year ended January 2, 2021 (“Fiscal 2020”), did not recover as quickly as management anticipated by the end of Fiscal 2021 and, as a result, the forward-looking forecast was revised based upon current facts and circumstances. To determine the impairment, the Company employed a combination of market approach (valuations using comparable company multiples), income approach (discounted cash flow analysis) and prevailing market conditions to derive the fair value of the reporting unit. While the impairment recognized by management of $10,000 represents the adjustment required based upon current assumptions, such assumptions are subject to significant estimation by management, including revenue growth rates, cost levels, and discount rates. If actual results in future periods vary from these assumptions additional impairment costs to goodwill could occur. Under ASU 2017-04, which the Company early adopted, the impairment amount represents the excess of the carrying value over the fair value of the reporting unit. On May 18, 2022, the Company closed on the acquisition of Headway (see Note 10). The Company’s estimated value of the Goodwill is $7,808.

During the year ended December 31, 2022, the Company changed its measurement date from the last day of the fiscal year end to the first day of the fiscal fourth quarter. The Company performed its annual goodwill impairment test and no impairment was recognized other than the charge recognized by the Staffing UK reporting unit. To estimate the fair value of the reporting units the Company employed a combination of market approach (valuations using comparable company multiples) and income approach (discounted cash flow analysis) to derive the fair value of the reporting unit when performing its annual impairment testing. Volatility in the Company’s stock price can result in the net book value of our reporting unit approximating, or even temporarily exceeding market capitalization, however, the fair value of our reporting unit is not driven solely by the market price of our stock. As described above, fair value of our reporting unit is derived using a combination of an asset approach, an income approach and a market approach. These valuation techniques consider several other factors beyond our market capitalization, such as the estimated future cash flows of our reporting units, the discount rate used to present value such cash flows and the market multiples of comparable companies. Changes to input assumptions used in the analysis could result in materially different evaluations of goodwill impairment.

Debt (Tables)

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Debt [Abstract]

Schedule of Debt

	September 28, 2024			December 30, 2023
Jackson Investment Group – related party	$	10,116		$	10,116
Redeemable Series H Preferred Stock		9,700			9,000
Total Debt, Gross		19,816			19,116
Less: Debt Discount and Deferred Financing Costs, Net		(187	)		(663	)
Total Debt, Net		19,629			18,453
Less: Non-Current Portion – Related Party		—			—
Less: Non-Current Portion		—			—
Total Current Debt, Net	$	19,629		$	18,453

	December 30, 2023			December 31, 2022
Jackson Investment Group – related party	$	10,116		$	9,016
Redeemable Series H Preferred Stock		9,000			9,000
Total Debt, Gross		19,116			18,016
Less: Debt Discount and Deferred Financing Costs, Net		(663	)		(962	)
Total Debt, Net		18,453			17,054
Less: Non-Current Portion – Related Party		—			(8,661	)
Less: Non-Current Portion		—			(8,393	)
Total Current Debt, Net	$	18,453		$	—

Income Taxes (Tables)

12 Months Ended

Dec. 30, 2023

Income Taxes [Abstract]

Schedule of Components of (Loss) Income Before Provision for Income Taxes

The components of loss before provision for income taxes for Fiscal 2023 and Fiscal 2022, are as follows:

	December 30, 2023			December 31, 2022
Domestic	$	(40,628	)	$	(9,543	)
Foreign		14,891			(7,673	)
Loss before provision for income taxes	$	(25,737	)	$	(17,216	)

Schedule of Components of Benefit for Income Taxes

The benefit for income taxes consisted of the following:

	December 30, 2023		December 31, 2022
Current:
Federal		—		—
State		255		349
Foreign		—		—
Total current tax expense		255		349

Deferred:
Federal		3		(29	)
State		46		(154	)
Foreign		—		(388	)
Total deferred tax expense		49		(571	)
Total tax benefit	$	304	$	(222	)

Schedule of Effective Income Tax Rate Reconciliation

The difference between the income tax benefit on income (loss) and the amount computed at the U.S. federal statutory rate is due to:

	December 30, 2023					December 31, 2022
Expense at Federal Statutory Rate	$	(5,405	)	21.00	%	$	(3,615	)	21.00	%
State taxes, net		(1,149	)	4.47	%		(62	)	0.36	%
Foreign operations		375		(1.46	)%		153		(0.89	)%
UK Goodwill Impairment		—		0.00	%		1,900		(11.04	)%
Permanent differences		1,349		(5.24	)%		116		(0.67	)%
True-up adjustments		1,481		(5.76	)%		813		6.56	%
State NOL True-up Adjustments – Staffing		(556	)	2.16	%		—		0.00	%
State NOL True-up Adjustments – Headway		5,121		(19.90	)%		—		0.00	%
Change in valuation allowance		(1,006	)	3.91	%		608		(3.53	)%
Other		94		(0.36	)%		(135	)	10.50	%
Total Tax Benefit for Income Taxes	$	304		(1.18	)%	$	(222	)	1.28	%

Schedule of Deferred Tax Assets (Liabilities)

	December 30, 2023			December 31, 2022
Deferred tax assets
Net operating loss carryforward	$	10,959		$	13,356
Tax credit, deduction and capital loss carryforward		1,193			3,212
Share-based compensation		780			503
Debt issuance costs		25			—
Accrued expenses and other liabilities		1,808			1,276
Interest limitation and carryforward		9,501			7,546
Operating lease liabilities		1,518			1,657
Total deferred tax assets		25,784			27,550
Less: valuation allowance		(22,378	)		(23,383	)
Deferred tax assets, net of valuation allowance		3,406			4,167

Deferred tax liabilities:
Deprecation		(1,178	)		(1,507	)
Basis differences in acquired intangibles		(1,064	)		(1,347	)
Debt Issuance Cost		—			(9	)
Operating lease – Right-of-use assets		(1,392	)		(1,482	)
Total deferred tax liabilities		(3,634	)		(4,345	)
Deferred tax liability	$	(228	)	$	(178	)

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Fiscal 2023		Fiscal 2022
Beginning balance	$	716	$	697
Additions for tax positions of prior years		49		19
Reductions for tax positions of prior years		0		0
Loss before provision for income taxes	$	765	$	716

Supplemental Cash Flow Information

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

NOTE 13 — SUPPLEMENTAL CASH FLOW INFORMATION

	Nine Months Ended
	September 28, 2024		September 30, 2023
Cash paid for:
Interest	$	2,310	$	3,805
Income taxes		—		—

Non-Cash Investing and Financing Activities:
Redeemable Series H preferred stock, net	$	700		—
Modification of Series H			$	1,900
Debt discount – Series H	$	72	$	111
Debt discount – Related party note	$	275	$	91

NOTE 17 — SUPPLEMENTAL CASH FLOW INFORMATION

	Twelve Months Ended
	December 30, 2023		December 31, 2022
Cash paid for:
Interest	$	3,690	$	3,833
Income taxes		110		150

Non-Cash Investing and Financing Activities:
Deferred purchase price of UK factoring facility	$	6,897	$	6,825
Redeemable Series H preferred stock, net		—		8,265
Debt discount – Series H		362		735
Debt discount – Related party note		90		347
Acquisition of right of use assets		217		—
Earnout liability		—		5,000
Goodwill		—		(2,192	)
Intangible assets		—		6,800
Warrant modification		1,994		837

Related Party Transactions (Details) - Schedule of Related Party Transactions - Board and Committee [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Cash Compensation	$ 258	$ 400
Shares Issued (in Shares)	160,000	63,000
Value of Shares Issued	$ 276	$ 200
Compensation Expense Recognized	534	600
Dimitri Villard [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 75	$ 100
Shares Issued (in Shares)	30,000	10,600
Value of Shares Issued	$ 48	$ 34
Compensation Expense Recognized	123	134
Jeff Grout [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 50	$ 100
Shares Issued (in Shares)	20,000	10,600
Value of Shares Issued	$ 40	$ 34
Compensation Expense Recognized	90	134
Nick Florio [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 75	$ 100
Shares Issued (in Shares)	20,000	10,600
Value of Shares Issued	$ 40	$ 34
Compensation Expense Recognized	115	134
Vincent Cebula [Member]
Related Party Transaction [Line Items]
Cash Compensation	$ 58	$ 100
Shares Issued (in Shares)	30,000	10,600
Value of Shares Issued	$ 48	$ 34
Compensation Expense Recognized	106	134
Alicia Barker [Member]
Related Party Transaction [Line Items]
Cash Compensation
Shares Issued (in Shares)	30,000	10,600
Value of Shares Issued	$ 50	$ 34
Compensation Expense Recognized	50	34
Brendan Flood [Member]
Related Party Transaction [Line Items]
Cash Compensation
Shares Issued (in Shares)	30,000	10,000
Value of Shares Issued	$ 50	$ 30
Compensation Expense Recognized	$ 50	$ 30

Leases (Details) - Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases - USD ($) $ in Thousands	Sep. 28, 2024	Dec. 30, 2023
Schedule of Future Minimum Lease Payments Under Non-Cancelable Leases [Abstract]
2024	$ 371
2025	1,318	$ 1,358
2026	1,130	1,126
2027	1,076	1,021
2028	1,103	1,035
Thereafter	676	1,072
Lessee operating lease liability payments due	5,674	6,275
Less: Imputed Interest	817	1,027
Operating lease, liability	4,857	5,248
Leases – Current	1,075	1,035
Leases – Non current	$ 3,782	$ 4,213

Acquisition (Details) - Schedule of Business Acquisition Purchase Price Fair Value - Headway Workforce Solutions [Member] $ in Thousands	Dec. 30, 2023 USD ($)
Schedule of Business Acquisition Purchase Price Fair Value [Line Items]
Current assets	$ 10,111
Fixed assets	150
Other non-current assets	5,394
Intangible assets	6,800
Goodwill	7,808
Current liabilities	(15,523)
Other non-current liabilities	(2,011)
Consideration	$ 12,729

Organization and Description of Business

9 Months Ended

12 Months Ended

Sep. 28, 2024

Dec. 30, 2023

Organization and Description of Business [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 — ORGANIZATION AND DESCRIPTION OF BUSINESS

Staffing 360 Solutions, Inc. (“we,” “us,” “our,” “Staffing 360,” or the “Company”) was incorporated in the State of Nevada on December 22, 2009, as Golden Fork Corporation, which changed its name to Staffing 360 Solutions, Inc., ticker symbol “STAF,” on March 16, 2012. On June 15, 2017, the Company reincorporated in the State of Delaware.

We are a public company in the domestic staffing sector. Our business model is based on finding and acquiring suitable, mature, profitable, operating, U.S.-based staffing companies. Our targeted consolidation model is focused specifically on the accounting and finance, information technology (“IT”), engineering, administration (“Professional”) and light industrial (“Commercial”) disciplines. Our typical acquisition model is based on paying consideration in the form of cash, stock, earn-outs and/or promissory notes. In furthering our business model, we are regularly in discussions and negotiations with various suitable, mature acquisition targets. To date, we have completed ten acquisitions since November 2013. In February 2024, the Company disposed of its UK operations. Accordingly, all of the figures, including share and per share information, except where specifically referenced, have been revised to reflect only the results of continuing operations.

The Company focuses on five strategic verticals that represent sub-segments of the staffing industry. These five strategic pillars, accounting & finance, information technology, engineering, administration, and commercial are the basis for the Company’s sales and revenue generation and its growth acquisition targets.

The Headway business includes EOR (“Employer of Record”) service contracts. EOR projects are typically large volume, long-term providing HR outsourcing of payroll and benefits for a contingent workforce. EOR projects, while priced with lower gross margin percentages than traditional temporary staffing assignments, yield a comparable contribution because of lower costs to deliver these services. A typical contribution for EOR projects would be 80-85% of the gross profit earned, compared to 40-50% for traditional staffing which negates the impact of lower gross margins. This EOR service offering could be easily added to the Company’s other Brands (as defined below), providing for a growth element within the existing client base. The Headway business also brought an active workforce in all 50 states in the US, as well as Puerto Rico and Washington DC. This will provide for potential expansion of accounts for all brands in the group’s portfolio (“Brands”).

The Company has developed a centralized, sales and recruitment hub. The addition of Headway, with its single office, and nationwide coverage for operations, supports and accelerates the Company’s objective of driving efficiencies using technology, deemphasizing bricks and mortar, supporting more efficient and cost-effective service delivery for all Brands.

The Company has a management team with significant operational and M&A experience. The combination of this management experience and the increased opportunity for expansion of its core Brands with EOR services and nationwide expansion, provide for the opportunity of significant organic growth, while plans to continue its business model, finding and acquiring suitable, mature, profitable, operating, U.S. based staffing companies continues.

The Company effected a one-for-ten reverse stock split on June 25, 2024 (the “Reverse Stock Split”). All share and per share information in this Quarterly Report on Form 10-Q, including the condensed consolidated financial statements and related notes thereto, has, where applicable, been retroactively adjusted to reflect the Reverse Stock Split.

NOTE 1 — ORGANIZATION AND DESCRIPTION OF BUSINESS

We are incorporated in the state of Delaware. We are a public company in the domestic staffing sector. Our\business model is based on finding and acquiring suitable, mature, profitable, operating, U.S. -based staffing companies. Our targeted consolidation model is focused specifically on the accounting and finance, information technology (“IT”), engineering, administration (“Professional”) and light industrial (“Commercial”) disciplines. Our typical acquisition model is based on paying consideration in the form of cash, stock, earn-outs and/or promissory notes. In furthering our business model, we are regularly in discussions and negotiations with various suitable, mature acquisition targets. To date, we have completed ten acquisitions since November 2013. In February 2024 the Company disposed of its UK operations accordingly, all of the figures, including share and per share information, except where specifically referenced have been revised to reflect only the results of continuing operations

The Company focuses on five strategic verticals that represent sub-segments of the staffing industry. These five strategic pillars, Accounting & Finance, Information Technology, Engineering, Administration, and Commercial are the basis for the Company’s sales and revenue generation and its growth acquisition targets. The Headway Acquisition (as defined herein) in May 2022 added 12.7% in revenue, or $23.5 million to $184.9 million of revenue delivered in 2022. The non-Headway business showed a reduction in revenue of $17.5 million, principally in the Commercial Staffing Business Stream.

The Headway business included approximately $60 million in EOR (“Employer of Record”) service contracts. EOR projects are typically large volume, long-term providing HR outsourcing of payroll and benefits for a contingent workforce. EOR projects, while priced with lower gross margin percentages than traditional temporary staffing assignments, yield a comparable contribution as a result of lower costs to deliver these services. Typical contribution for EOR projects would be 80-85% of the gross profit earned, compared to 40-50% for traditional staffing which negates the impact of lower gross margins. This EOR service offering could be easily added to the Company’s other Brands, providing for a growth element within the existing client base. The Headway business also brought an active workforce in all 50 states in the US, as well as Puerto Rico and Washington DC. This will provide for potential expansion of accounts for all brands in the group’s portfolio (“Brands”).

The Company has developed a centralized, sales and recruitment hub. The addition of Headway, with its single office, and nationwide coverage for operations, supports and accelerates the Company’s objective of driving efficiencies through the use of technology, deemphasizing bricks and mortar, supporting more efficient and cost-effective service delivery for all Brands.

The Company has a management team with significant operational and M&A experience. The combination of this management experience and the increased opportunity for expansion of its core brands with EOR services and nationwide expansion, provide for the opportunity of significant organic growth, while plans to continue its business model, finding and acquiring suitable, mature, profitable, operating staffing companies continues.