v3.26.1
RELATED PARTY TRANSACTION (Tables)
12 Months Ended
Dec. 28, 2025
RELATED PARTY TRANSACTIONS  
Schedule of Investment in NGI

 

 

Investment in

NGI

 

 

Loan Activity

 

 

Bottle Inventory

 

Balance, December 31, 2023

 

$304,000

 

 

$

 

 

$-

 

2024 Activity

 

 

-

 

 

 

120,000

 

 

 

-

 

Balance, December 29, 2024

 

 

304,000

 

 

 

120,000

 

 

 

-

 

Loans to NGI

 

 

 

 

 

 

290,636

 

 

 

-

 

Water bottle inventory payments

 

 

 

 

 

 

 

 

 

 

380,861

 

Acquisition of NGI secured promissory note

 

 

 

 

 

 

359,221

 

 

 

-

 

Allowance for impairment

 

 

(304,000)

 

 

-

 

 

-

 

Loan repayment, June 2025

 

 

 

 

 

 

(360,000)

 

 

 

 

Foreclosure on the bottle inventory collateral

 

 

 

 

 

 

(409,857)

 

 

409,857

 

Allowance to reduce the value of bottles to the estimated net realizable value

 

 

 

 

 

 

-

 

 

 

(216,718)

Balance, December 28, 2025, reflected as inventory — bottled water available for sale

 

$0

 

 

$0

 

 

$574,000