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Income Taxes (Tables)

12 Months Ended

Dec. 30, 2025

Income Taxes

Schedule of provision for income taxes

The components of income before income taxes and provision for income taxes pursuant to the disclosure requirements of ASU 2023-09 for year ended December 30, 2025 consisted of the following (in thousands):

​	​	​	​
​	​ ​ ​	2025
​	​	​	​
United States	​	$	141,641
Foreign	​		21,254
Income before income taxes	​	$	162,895
​	​	​	​
Income tax provision/(benefit):	​		​
Current:	​		​
Federal	​	$	10,083
State	​		8,955
Foreign	​		2,135
Total current	​		21,173
Deferred:	​		​
Federal	​		(6,917)
State	​		212
Total deferred	​		(6,705)
Total provision:	​	​	​
Federal	​	​	3,166
State	​	​	9,167
Foreign	​	​	2,135
Total provision	​	$	14,468

​

The provision for income taxes for fiscal 2024 and 2023 consisted of the following (in thousands):

​

​	​	​	​	​	​	​
​	​ ​ ​	2024		​ ​ ​	2023
​	​	​	​	​	​	​
Income before income taxes	​	$	171,047	​	$	100,014
Income tax provision/(benefit):	​	​	​	​	​	​
Current:	​	​	​	​	​	​
Federal	​	$	10,638	​	$	7,183
State	​		9,688	​		7,195
Total current	​		20,326	​		14,378
Deferred:	​	​	​	​	​	​
Federal	​		(7,542)	​		(15,329)
State	​		1,480	​		(386)
Total deferred	​		(6,062)	​		(15,715)
Total provision/(benefit)	​	$	14,264	​	$	(1,337)

Schedule of reconciles the U.S. federal statutory rate to the effective tax rate

The following reconciles the U.S. federal statutory rate to the effective tax rate for fiscal 2025 pursuant to the disclosure requirement of ASU 2023-09 for year ended December 30, 2025 (in thousands, except percentages):

​	​	​	​	​	​	​
​	​ ​ ​	Amount		​ ​ ​	Percent
​	​	​	​	​	​	​
U.S. federal statutory rate	​	$	34,207		21.0	%
Domestic federal	​		​		​	​
Tax Credits	​		​		​	​
Credit for FICA taxes paid on tips	​		(35,550)		(21.8)	​
Foreign tax credit	​		(1,835)		(1.1)	​
Other	​		(1,809)		(1.1)	​
Nontaxable or nondeductible items	​		​		​	​
FICA taxes paid on tips subject to tax credit	​		7,466		4.6	​
Non-deductible executive compensation	​		3,214		2.0	​
Gain on investments used to fund deferred compensation	​		(2,957)		(1.8)	​
Loss on debt extinguishment	​		2,681		1.7	​
Other	​		718		0.4	​
Other	​		​		​	​
Equity compensation	​		(1,759)		(1.1)	​
Other	​		(964)		(0.6)	​
Domestic state and local income taxes, net of federal benefit (1)	​		7,242		4.4	​
Foreign tax effects	​		2,135		1.3	​
Changes in unrecognized tax benefits	​		1,679		1.0	​
Effective tax rate	​	$	14,468		8.9	%

(1) State taxes in California, Arizona and New Jersey made up the majority (greater than 50%) of the tax effect in this category.

​

​	​	​	​	​	​
​	​ ​ ​	Fiscal Year
​	​ ​ ​	2024	​ ​ ​	2023
​	​	​	​	​	​
U.S. federal statutory rate		21.0	%	21.0	%
State and district income taxes, net of federal benefit		5.0	​	5.4	​
Credit for FICA taxes paid on tips		(16.3)	​	(24.9)	​
Other credits and incentives		(1.0)	​	(2.2)	​
Deferred compensation		(1.6)	​	(2.4)	​
Equity compensation	​	1.2	​	1.5	​
Uncertain tax positions	​	(0.9)	​	(0.7)	​
Non-deductible executive compensation	​	1.0	​	0.8	​
Other		(0.1)	​	0.2	​
Effective tax rate		8.3	%	(1.3)	%

Schedule of deferred tax assets and liabilities

Following are the temporary differences that created our deferred tax assets and liabilities (in thousands):

​

​	​	​	​	​	​	​
​	​ ​ ​	December 30, 2025		​ ​ ​	December 31, 2024
Deferred tax assets:	​	​	​	​	​	​
Staff member benefits	​	$	44,656	​	$	40,500
Insurance reserves	​		15,949	​		15,244
Operating lease liability	​	​	344,123	​	​	335,034
Deferred income	​		36,874	​		39,248
Tax credit carryforwards	​		92,195	​		79,933
Goodwill	​		23,074	​		21,393
Stock-based compensation	​	​	9,304	​	​	10,788
State and foreign net operating loss carryforwards	​	​	1,215	​	​	1,331
Other	​	​	922	​	​	867
Subtotal	​		568,312	​		544,338
Less: Valuation allowance	​		(477)	​		(601)
Total	​	$	567,835	​	$	543,737
​	​	​	​	​	​	​
Deferred tax liabilities:	​	​	​	​	​	​
Property and equipment	​	$	(139,097)	​	$	(129,504)
Prepaid expenses	​		(8,499)	​		(8,435)
Inventory	​		(10,055)	​		(9,194)
Accrued rent	​	​	(5,865)	​	​	(5,867)
Operating lease asset	​	​	(298,662)	​	​	(291,991)
Other	​	​	(1,058)	​	​	(896)
Total	​	$	(463,236)	​	$	(445,887)
​	​	​	​	​	​	​
Net deferred tax asset	​	$	104,599	​	$	97,850

Schedule of income taxes paid

Following is a summary of income taxes paid, net of refunds by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 30, 2025 (in thousands):

​	​	​	​
​	​ ​ ​	Fiscal Year 2025
​	​	​	​
U.S. federal	​	$	10,333
U.S. state and local	​		​
California	​	​	3,138
Other	​		7,068
Total U.S. state and local	​		10,206
Foreign	​		2,240
Total income tax paid, net of refunds	​	$	22,779

Schedule of reconciliation of our uncertain tax positions

A reconciliation of the beginning and ending amount of our uncertain tax positions is as follows (in thousands):

​

​	​	​	​	​	​	​	​	​	​
​	​ ​ ​	Fiscal Year
​	​ ​ ​	2025		​ ​ ​	2024		​ ​ ​	2023
​	​	​	​	​	​	​	​	​	​
Balance at beginning of year	​	$	3,396	​	$	3,847	​	$	3,787
Additions/(reductions) related to prior year tax positions	​	​	1,497	​	​	(419)	​	​	181
Additions/(reductions) related to current period tax positions	​		68	​		(32)	​		(121)
Additions/(reductions) related to settlements with taxing authorities	​		—	​		—	​		—
Balance at end of year	​	$	4,961	​	$	3,396	​	$	3,847

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