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INCOME TAXES (Tables)

12 Months Ended

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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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