XML 62 R45.htm IDEA: XBRL DOCUMENT v3.25.0.1

INCOME TAXES (Tables)

12 Months Ended

Dec. 28, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income from Continuing Operations Before Income Taxes and the Related Provision for Income Taxes

The components of income from operations before income taxes and the related provision for income taxes are presented below:

			Fiscal Year
			2024						2023						2022
			(in thousands)
Income before income taxes:
U.S.			$	(290,308)					$	185,667					$	280,075
Non-U.S.			383,422						395,617						342,912
Total income before income taxes			$	93,114					$	581,284					$	622,987
Income tax provision (benefit):
Current:
Federal			$	36,349					$	49,090					$	75,052
Foreign			86,493						85,356						68,644
State			12,175						17,817						19,790
Total current			135,017						152,263						163,486
Deferred:
Federal			(50,555)						(42,987)						(27,230)
Foreign			(6,922)						779						(1,134)
State			(9,717)						(9,141)						(4,743)
Total deferred			(67,194)						(51,349)						(33,107)
Total provision for income taxes			$	67,823					$	100,914					$	130,379

Schedule of Reconciliations of the Statutory U.S. Federal Income Tax Rate to Effective Tax Rates

Reconciliations of the statutory U.S. federal income tax rate to effective tax rates are as follows:

			Fiscal Year
			2024						2023						2022
U.S. statutory income tax rate			21.0		%				21.0		%				21.0		%
Foreign tax rate differences			11.1						1.5						0.4
State income taxes, net of federal tax benefit			(1.2)						1.7						2.3
Non-deductible compensation			5.2						0.8						0.9
Research tax credits and enhanced deductions			(29.3)						(5.0)						(3.8)
Stock-based compensation			2.6						(0.1)						(1.4)
Enacted tax rate changes			3.0						(0.1)						0.4
Tax on unremitted earnings			10.7						1.7						1.6
Impact of tax uncertainties			0.6						(0.3)						(1.3)
Impact of acquisitions and restructuring			1.3						(4.2)						2.0
Net operating loss deferred tax asset recognition, net of valuation allowance (NOL DTA)			(0.9)						0.2						(0.8)
Global intangible low-taxed income			6.3						1.5						0.8
Foreign-derived intangible income			(7.6)						(1.4)						(1.4)
Goodwill Impairment			48.5						—						—
Foreign Local Tax			1.6						0.7						0.6
Other			(0.1)						(0.6)						(0.4)
Effective income tax rate			72.8		%				17.4		%				20.9		%

Schedule of Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

			December 28, 2024						December 30, 2023
			(in thousands)
Deferred tax assets:
Compensation			$	34,932					$	30,167
Accruals and reserves			17,523						19,121
Net operating loss and credit carryforwards			348,228						379,959
Operating lease liability			132,388						117,449
Capitalized R&D Expenditures			46,247						35,673
Other			25,133						12,190
Valuation allowance			(286,771)						(304,248)
Total deferred tax assets			317,680						290,311
Deferred tax liabilities:
Goodwill and other intangibles			(198,103)						(231,020)
Depreciation related			(41,481)						(57,791)
Venture capital investments			(1,654)						(8,350)
Tax on unremitted earnings			(11,622)						(25,080)
Right-of-use assets			(113,631)						(102,620)
Other			(15,970)						(16,520)
Total deferred tax liabilities			(382,461)						(441,381)
Net deferred taxes			$	(64,781)					$	(151,070)

Schedule of Reconciliation of Valuation Allowance

A reconciliation of the Company’s beginning and ending valuation allowance are as follows:

			Fiscal Year
			2024						2023						2022
Beginning balance			$	304,248					$	294,753					$	315,645
Additions (reductions) charged to income tax provision, net			965						963						1,929
Reductions due to divestitures, restructuring			(1,877)						—						(5,337)
Currency translation and other			(16,565)						8,532						(17,484)
Ending balance			$	286,771					$	304,248					$	294,753

Schedule of Reconciliation of the Company's Beginning and Ending Unrecognized Income Tax Benefits

A reconciliation of the Company’s beginning and ending unrecognized income tax benefits is as follows:

			Fiscal Year
			2024						2023						2022
			(in thousands)
Beginning balance			$	22,702					$	23,242					$	32,592
Additions to tax positions for current year			2,649						3,093						4,756
Additions to tax positions for prior years			852						721						962
Reductions to tax positions for prior years			(801)						(4,058)						(1,420)
Settlements			—						—						(10,514)
Expiration of statute of limitations			(362)						(296)						(3,134)
Ending balance			$	25,040					$	22,702					$	23,242

X

- Definition

Deferred Tax Assets, Valuation Allowance

+ References

No definition available.

+ Details

Name:	crl_DeferredTaxAssetsValuationAllowanceTableTextBlock
Namespace Prefix:	crl_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions and the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

No definition available.

+ Details

Name:	crl_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignAndComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	crl_
Data Type:	dtr-types1:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 217
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-217

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration