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Net Loss per Share (Tables)

3 Months Ended

Apr. 01, 2023

Earnings Per Share [Abstract]

Computation of Net Loss Per Share, Basic

The following table sets forth the computation of basic net loss per share using the two-class method:

		Thirteen weeks ended
		April 1, 2023				March 26 2022
		(in thousands, except per share data)
Net loss		$	(8,956	)		$	(1,955	)
Allocation of net loss for basic:
Class A Common Stock		$	(7,434	)		$	(1,621	)
Class B Common Stock			(1,505	)			(329	)
Unvested participating shares			(17	)			(5	)
		$	(8,956	)		$	(1,955	)
Weighted average number of shares for basic:
Class A Common Stock			10,218				10,200
Class B Common Stock			2,068				2,068
Unvested participating shares			23				32
			12,309				12,300
Net loss per share for basic:
Class A Common Stock		$	(0.73	)		$	(0.16	)
Class B Common Stock		$	(0.73	)		$	(0.16	)

Computation of Net Loss Per Share, Diluted

The following table sets forth the computations of diluted net loss per share, assuming the conversion of all Class B Common Stock into Class A Common Stock for the thirteen weeks ended April 1, 2023 and March 26, 2022:

		Thirteen weeks ended
		April 1, 2023												March 26, 2022
		Earnings to Common Shareholders				Common Shares				EPS				Loss to Common Shareholders				Common Shares				EPS
		(in thousands, except per share data)
As reported - basic		$	(7,434	)			10,218			$	(0.73	)		$	(1,621	)			10,200			$	(0.16	)
Add: effect of dilutive common    shares
Share-based awards			—				—								—				—
Class B Common Stock			(1,505	)			2,068								(329	)			2,068
Net effect of unvested participating    shares			(17	)			23								(5	)			32
Net loss per common share -    diluted		$	(8,956	)			12,309			$	(0.73	)		$	(1,955	)			12,300			$	(0.16	)

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Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
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Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126958026&loc=d3e1278-109256

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
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-URI https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258

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