v3.26.1
Note 6 - Acquisitions and Divestitures
3 Months Ended
Apr. 04, 2026
Notes to Financial Statements  
Business Combination [Text Block]

6.

Acquisitions and Divestitures

 

The purchase method of accounting in accordance with FASB ASC 805, “Business Combinations,” was applied for all acquisitions. This requires the cost of an acquisition to be allocated to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective fair values at the date of acquisition with the excess cost accounted for as goodwill. Goodwill arising from the acquisitions is attributable to expected sales synergies from combining the operations of the acquired business with those of the Company.

 

As of both April 4, 2026, and January 3, 2026 there were no active acquisitions whereby contingent consideration could be paid.