During the first quarter of Fiscal 2025, we began a review of our cost-to-serve focused on improving efficiencies and identifying cost reduction opportunities. Based on this review, we announced a restructuring program during the third quarter of Fiscal 2025 and incurred costs for employee termination benefits related to a reduction-in-force ("RIF"). The company incurred consulting costs associated with implementing the restructuring program. We anticipate the restructuring program to be completed during the first quarter of Fiscal 2026.

In April 2024, the company announced a cost savings program to improve operational performance, which included employee termination benefits associated with a RIF and other expense optimization initiatives. The company incurred final RIF charges and made the final payments in the first quarter of Fiscal 2025. The company also incurred consulting costs associated with implementing the restructuring program.

The tables below present the components of costs associated with the restructuring programs detailed above (amounts in thousands):


	For the Twelve Weeks Ended		For the Forty Weeks Ended
	October 4, 2025		October 4, 2025
Restructuring charges:
RIF (1)	$	5,510	$	6,083
Restructuring-related implementation costs (2)		3,534		10,718
Total restructuring charges and related implementation costs	$	9,044	$	16,801


	For the Twelve Weeks Ended		For the Forty Weeks Ended
	October 5, 2024		October 5, 2024
Restructuring charges:
RIF (1)	$	—	$	7,403
Restructuring-related implementation costs (2)		—		2,979
Total restructuring charges and related implementation costs	$	—	$	10,382

(1)

Presented on our Condensed Consolidated Statements of Income.

(2)

Costs are recorded in the selling, distribution and administrative expenses line item of our Condensed Consolidated Statements of Income.

The table below presents the components of, and changes in, our restructuring accruals (amounts in thousands):


	RIF			Total
Liability balance at December 28, 2024	$	86		$	86
Charges		6,083			6,083
Cash payments		(5,165	)		(5,165	)
Liability balance at October 4, 2025	$	1,004		$	1,004