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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 27, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The components of Income (loss) before income taxes were as follows:
|  |  | (As Restated) |  | (As Restated)
| 2023 |  | 2022 |  | 2021
Domestic | $ | (13,427) |  |  | $ | (49,454) |  |  | $ | (38,833) |
Foreign | 30,407 |  |  | 25,169 |  |  | 21,498 |
Income (loss) before income taxes | $ | 16,980 |  |  | $ | (24,285) |  |  | $ | (17,335) |
Schedule of Components of Income Tax Expense | The components of Income tax benefit were as follows:
|  |  |  |  | (As Restated) |  | (As Restated)
|  |  | 2023 |  | 2022 |  | 2021
Current income taxes: |  |  |  |  |
| Federal | $ | — |  |  | $ | — |  |  | $ | — |
| State and local | 1,271 |  |  | 222 |  |  | 275 |
| Foreign | 3,793 |  |  | 3,612 |  |  | 2,880 |
| Total current income taxes | 5,064 |  |  | 3,834 |  |  | 3,155 |
Deferred income taxes: |  |  |  |  |
| Federal | (12,427) |  |  | (4,176) |  |  | (10,732) |
| State and local | 3,353 |  |  | (838) |  |  | (3,741) |
| Total deferred income taxes | (9,074) |  |  | (5,014) |  |  | (14,473) |
Income tax benefit | $ | (4,010) |  |  | $ | (1,180) |  |  | $ | (11,318) |
Reconciliation of Income Tax Expense, US Income Tax Rate | Reconciliations of Income tax benefit computed at the U.S. federal statutory income tax rate to the recognized Income tax benefit and the U.S. statutory income tax rate to our effective tax rates were as follows:
|  |  |  |  | (As Restated) |  | (As Restated)
|  | 2023 |  | 2022 |  | 2021
Expected U.S. federal income taxes at statutory rate | $ | 3,565 |  | 21.0 | % |  | $ | (5,100) |  | 21.0 | % |  | $ | (3,641) |  | 21.0 | %
State and local income taxes, net of federal benefit | 2,429 |  | 14.3 | % |  | (759) |  | 3.1 | % |  | (1,578) |  | 9.1 | %
Foreign withholding taxes | 3,792 |  | 22.3 | % |  | 3,612 |  | (14.9) | % |  | 2,880 |  | (16.6) | %
Tax credits | (7,060) |  | (41.5) | % |  | (5,969) |  | 24.6 | % |  | (3,655) |  | 21.1 | %
Non-controlling interest | 517 |  | 3.0 | % |  | 122 |  | (0.5) | % |  | (350) |  | 2.0 | %
Remeasurement of deferred tax assets in connection with other tax rate changes | 1,547 |  | 9.1 | % |  | 225 |  | (0.9) | % |  | 1,034 |  | (6.0) | %
Reserve for uncertain tax positions | 154 |  | 0.9 | % |  | — |  | — | % |  | — |  | — | %
Change in valuation allowance | (9,195) |  | (54.2) | % |  | 4,955 |  | (20.4) | % |  | (6,059) |  | 35.0 | %
Other | 241 |  | 1.4 | % |  | 1,734 |  | (7.1) | % |  | 51 |  | (0.3) | %
Income tax benefit | $ | (4,010) |  | (23.6) | % |  | $ | (1,180) |  | 4.9 | % |  | $ | (11,318) |  | 65.3 | %
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities were as follows:
|  |  |  |  | (As Restated)
|  |  | December 27 2023 |  | December 28 2022
Deferred tax assets: |  |  |
| Investment in partnership | $ | 90,419 |  |  | $ | 109,870 |
| Tax Receivable Agreement | 64,076 |  |  | 64,218 |
| Operating lease liability | 4,713 |  |  | 4,376 |
| Financing lease liability | 114 |  |  | 61 |
| Deferred revenue | 196 |  |  | 167 |
| Equity-based compensation | 360 |  |  | 380 |
| Net operating loss carryforwards | 144,144 |  |  | 131,867 |
| Tax credits | 26,048 |  |  | 19,257 |
| Other assets | 947 |  |  | 638 |
| Total gross deferred tax assets | 331,017 |  |  | 330,834 |
Valuation allowance | (357) |  |  | (9,560) |
Total deferred tax assets, net of valuation allowance | 330,660 |  |  | 321,274 |
Deferred tax liabilities: |  |  |
| Property and equipment | (599) |  |  | (95) |
| Operating lease right-of-use asset | (3,735) |  |  | (3,488) |
| Financing lease right-of-use asset | (111) |  |  | (58) |
| Other liabilities | (7) |  |  | (7) |
| Total gross deferred tax liabilities | (4,452) |  |  | (3,648) |
Net deferred tax assets | $ | 326,208 |  |  | $ | 317,626 |
Schedule of Unrecognized Tax Benefits Roll Forward | Reconciliations of uncertain tax positions were as follows:
|  |  | (As Restated) |  | (As Restated)
| 2023 |  | 2022 |  | 2021
Beginning balance | $ | — |  |  | $ | — |  |  | $ | — |
Additions based on tax positions related to the current year | — |  |  | — |  |  | — |
Additions for tax positions of prior years | 263 |  |  | — |  |  | — |
Reductions for tax positions of prior years | — |  |  | — |  |  | — |
Reductions for lapse of applicable statute of limitations | — |  |  | — |  |  | — |
Settlements | (116) |  |  | — |  |  | — |
Ending balance | $ | 147 |  |  | $ | — |  |  | $ | — |

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