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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of Income before income taxes were as follows:

			2025						2024						2023
Domestic			$	18,469					$	(18,247)					$	(13,427)
Foreign			54,140						32,491						30,407
Income before income taxes			$	72,609					$	14,244					$	16,980

Schedule of Components of Income Tax Expense

The components of Income tax expense (benefit) were as follows:

									2025						2024						2023
Current income taxes:
			State and local						$	3,155					$	554					$	1,271
			Foreign						3,132						3,924						3,793
			Total current income taxes						6,287						4,478						5,064
Deferred income taxes:
			Federal						10,237						(2,731)						(12,427)
			State and local						6,379						1,677						3,353
			Total deferred income taxes						16,616						(1,054)						(9,074)
Income tax expense (benefit)									$	22,903					$	3,424					$	(4,010)

Reconciliation of Income Tax Expense, US Income Tax Rate

A reconciliation of Income tax expense (benefit) computed at the U.S. federal statutory income tax rate to the recognized Income tax expense (benefit) and the U.S. statutory income tax rate to our effective tax rate after the adoption of ASU 2023-09 was as follows:

						2025
Expected U.S. federal income taxes at statutory rate						$	15,248		21.0		%
State and local income taxes, net of federal benefit (1)						8,216			11.3		%
Foreign Tax Effects:
			Foreign withholding taxes			3,052			4.2		%
Tax credits:
			Federal employer tip credit			(2,613)			(3.6)		%
			Other credits			(1,490)			(2.1)		%
Non-taxable or non-deductible items:
			Non-deductible compensation			926			1.3		%
			Equity-based compensation			(1,461)			(2.0)		%
			Other			1,341			1.8		%
Changes in unrecognized tax benefits						14			—		%
Other						(330)			(0.4)		%
Income tax expense (benefit)						$	22,903		31.5		%

(1)For fiscal 2025, the states and local jurisdictions that contribute to the majority (greater than 50%) of the tax effect in this category include New York State and City.

Reconciliations of Income tax expense (benefit) computed at the U.S. federal statutory income tax rate to the recognized Income tax expense (benefit) and the U.S. statutory income tax rate to our effective tax rates before the adoption of ASU 2023-09 were as follows:

									2024									2023
Expected U.S. federal income taxes at statutory rate									$	2,991		21.0		%				$	3,565		21.0		%
State and local income taxes, net of federal benefit									2,166			15.2		%				2,090			12.3		%
Foreign withholding taxes									3,924			27.6		%				3,792			22.3		%
Tax credits									(7,033)			(49.4)		%				(7,060)			(41.6)		%
Non-controlling interest									(166)			(1.2)		%				(196)			(1.2)		%
Non-deductible expenses									2,240			15.7		%				1,169			6.9		%
Reserve for uncertain tax positions									—			—		%				154			0.9		%
Remeasurement of deferred tax assets in connection with other tax rate changes									392			2.8		%				1,547			9.1		%
Return to provision adjustment									(650)			(4.6)		%				(519)			(3.0)		%
Change in valuation allowance									(97)			(0.7)		%				(9,195)			(54.1)		%
Other									(343)			(2.4)		%				643			3.8		%
Income tax expense (benefit)									$	3,424		24.0		%				$	(4,010)		(23.6)		%

Schedule of Cash Flow Information

The following table sets forth the total income taxes paid, net of refunds after the adoption of ASU 2023-09:

						2025
U.S. state and local:
			New York			$	609
			Tennessee			282
			Other			237
			Total U.S. state and local			1,128
Foreign:
			China			511
			Mexico			327
			Philippines			220
			Singapore			220
			South Korea			737
			Other			1,117
			Total foreign			3,132
Total						$	4,260

Before to the adoption of ASU 2023-09, income taxes paid, net of refunds for fiscal 2024 and fiscal 2023 were $6,531 and $4,056, respectively.

The following table sets forth supplemental cash flow information:

						2025						2024						2023
Cash paid for:
			Income taxes, net of refunds			$	4,260					$	6,531					$	4,056
			Interest, net of amounts capitalized			820						882						537
Non-cash investing activities:
			Accrued purchases of property and equipment			34,727						19,226						24,999
			Capitalized equity-based compensation			208						217						181
Non-cash financing activities:
			Establishment of liabilities under Tax Receivable Agreement			861						12,121						720

Schedule of Deferred Tax Assets and Liabilities

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

									December 31 2025						December 25 2024
Deferred tax assets:
			Investment in partnership						$	74,094					$	89,397
			Tax Receivable Agreement						66,053						67,192
			Operating lease liability						6,281						5,264
			Financing lease liability						159						124
			Deferred revenue						251						209
			Equity-based compensation						423						357
			Net operating loss carryforwards						146,137						148,700
			Tax credits						34,731						33,643
			Other assets						1,117						1,772
			Total gross deferred tax assets						329,246						346,658
Valuation allowance									(980)						(260)
Total deferred tax assets, net of valuation allowance									328,266						346,398
Deferred tax liabilities:
			Property and equipment						(652)						(537)
			Operating lease right-of-use asset						(5,064)						(4,147)
			Financing lease right-of-use asset						(152)						(119)
			Other liabilities						(13)						(9)
			Total gross deferred tax liabilities						(5,881)						(4,812)
Net deferred tax assets									$	322,385					$	341,586

Schedule of Unrecognized Tax Benefits Roll Forward

			2025						2024						2023
Beginning balance			$	147					$	147					$	—
Additions for tax positions of prior years			—						—						263
Settlements			—						—						(116)
Ending balance			$	147					$	147					$	147

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