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Income Taxes (Tables) | 12 Months Ended
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Dec. 27, 2024
Income Tax Disclosure [Abstract] |
Schedule of operating (loss) income before income taxes for foreign subsidiaries | The components of the Company’s income before income taxes consist of the following:
|  | Fiscal Years Ended
|  | December 27, 2024 |  | December 29, 2023 |  | December 30, 2022
Domestic |  | $ | 59,023 |  |  | $ | 40,171 |  |  | $ | 40,428 |
Foreign |  | 20,509 |  |  | 15,298 |  |  | 1,461 |
Total |  | $ | 79,532 |  |  | $ | 55,469 |  |  | $ | 41,889 |
Schedule of provision for income taxes | The provision for income taxes consists of the following:
|  | Fiscal Years Ended
|  | December 27, 2024 |  | December 29, 2023 |  | December 30, 2022
Current income tax expense: |  |  |  |  |  |
Federal |  | $ | 13,420 |  |  | $ | 9,913 |  |  | $ | 1,665 |
Foreign |  | 2,488 |  |  | 838 |  |  | 208 |
State |  | 6,681 |  |  | 2,014 |  |  | 2,665 |
Total current income tax expense |  | 22,589 |  |  | 12,765 |  |  | 4,538 |
Deferred income tax expense (benefit): |  |  |  |  |  |
Federal |  | 4,712 |  |  | 4,320 |  |  | 9,571 |
Foreign |  | (2,173) |  |  | (48) |  |  | (4) |
State |  | (1,075) |  |  | 3,842 |  |  | 34 |
Total deferred income tax expense |  | 1,464 |  |  | 8,114 |  |  | 9,601 |
Total income tax expense |  | $ | 24,053 |  |  | $ | 20,879 |  |  | $ | 14,139 |
Schedule of income tax reconciliation | Income tax expense differed from amounts computed using the statutory federal income tax rate due to the following reasons:
|  | Fiscal Years Ended
|  | December 27, 2024 |  | December 29, 2023 |  | December 30, 2022
Statutory U.S. Federal tax |  | $ | 16,702 |  |  | $ | 11,648 |  |  | $ | 8,797 |
Differences due to: |  |  |  |  |  |
State and local taxes, net of federal benefit |  | 5,865 |  |  | 3,497 |  |  | 3,251 |
Change in valuation allowance |  | (2,119) |  |  | 478 |  |  | (405) |
Foreign rate differential |  | (2,019) |  |  | (2,254) |  |  | (560) |
Loss on debt extinguishment |  | — |  |  | — |  |  | 2,982 |
Acquisition costs |  | — |  |  | 509 |  |  | 472 |
Compensation limitation |  | 2,501 |  |  | 4,504 |  |  | — |
US tax on international operations |  | 2,031 |  |  | 929 |  |  | 190 |
Stock compensation |  | (212) |  |  | 913 |  |  | (170) |
Other |  | 1,304 |  |  | 655 |  |  | (418) |
Income tax expense |  | $ | 24,053 |  |  | $ | 20,879 |  |  | $ | 14,139 |
Schedule of deferred tax assets and liabilities | Deferred tax assets and liabilities at December 27, 2024 and December 29, 2023 consist of the following:
|  | December 27, 2024 |  | December 29, 2023
Deferred tax assets: |  |  |  |
Receivables and inventory |  | $ | 11,753 |  |  | $ | 11,197 |
Self-insurance reserves |  | 4,819 |  |  | 3,730 |
Net operating loss carryforwards |  | 3,171 |  |  | 3,420 |
Interest expense carryforward |  | 16,955 |  |  | 12,855 |
Stock compensation |  | 4,416 |  |  | 5,122 |
Intangible assets |  | 4,006 |  |  | 525 |
Charitable contribution carryforward |  | — |  |  | 2,271 |
Operating lease liabilities |  | 54,272 |  |  | 55,319 |
Other |  | 329 |  |  | 930 |
Total deferred tax assets |  | 99,721 |  |  | 95,369 |
Deferred tax liabilities: |  |  |  |
Property & equipment |  | (23,627) |  |  | (22,483) |
Goodwill |  | (34,861) |  |  | (27,660) |
Intangible assets |  | (2,956) |  |  | (3,292) |
Prepaid expenses and other |  | (4,647) |  |  | (3,391) |
Operating lease right-of-use assets |  | (49,521) |  |  | (50,842) |
Total deferred tax liabilities |  | (115,612) |  |  | (107,668) |
Valuation allowance |  | — |  |  | (2,119) |
Total net deferred tax liability |  | $ | (15,891) |  |  | $ | (14,418) |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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