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INCOME TAXES- Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 27, 2023 | Dec. 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

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