v3.25.4

Income Taxes: Deferred Taxes (Details) - USD ($)	Dec. 27, 2025	Dec. 28, 2024
Deferred tax assets:
Accounts receivable and lease reserves	$ 100	$ 100
Non-qualified stock option expense	2,222,100	1,942,000
Deferred revenue	1,800,000	1,728,100
Trademarks	41,400	40,200
Lease revenue and initial direct costs		21,300
Foreign tax credits	761,600	597,300
Operating lease liabilities	735,500	884,500
Other	468,900	348,300
Valuation allowance	(923,600)	(530,000)
Total deferred tax assets	5,106,000	5,031,800
Deferred tax liabilities:
Depreciation and amortization	(699,500)	(820,000)
Total deferred tax liabilities	(699,500)	(820,000)
Total net deferred tax assets	$ 4,406,500	$ 4,211,800

Amount of deferred tax liability attributable to taxable temporary differences.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(26)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(26)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(15)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

WINMARK CORP 10-K