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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Taxes and Provision for Income Taxes | The following is a summary of income (loss) before income taxes (in thousands):
| Fiscal Years Ended
| December 28, 2025 |  | December 29, 2024 |  | December 31, 2023
Domestic | $ | (17,670) |  |  | $ | (20,479) |  |  | $ | (195,505) |
Foreign | 32,257 |  |  | 17,123 |  |  | 20,529 |
Total income (loss) before income taxes | $ | 14,587 |  |  | $ | (3,356) |  |  | $ | (174,976) |
Income tax expense (benefit) consisted of the following (in thousands):
| Fiscal Years Ended
| December 28, 2025 |  | December 29, 2024 |  | December 31, 2023
Current income tax expense: |  |  |  |  |
Federal | $ | 3,681 |  |  | $ | 12,155 |  |  | $ | 6,057 |
State | 3,677 |  |  | 2,338 |  |  | 6,579 |
Foreign | (823) |  |  | 8,141 |  |  | 6,566 |
Total current income tax expense | 6,535 |  |  | 22,634 |  |  | 19,202 |
Deferred income tax (benefit) expense: |  |  |  |  |
Federal | (21,731) |  |  | (12,752) |  |  | (4,204) |
State | (2,252) |  |  | (2,801) |  |  | (4,375) |
Foreign | 9,385 |  |  | (3,615) |  |  | (1,093) |
Total deferred income tax benefit | (14,598) |  |  | (19,168) |  |  | (9,672) |
Total income tax (benefit) expense | $ | (8,063) |  |  | $ | 3,466 |  |  | $ | 9,530 |
Schedule of Reconciliation of Effective Tax Rate | The following is a reconciliation of the federal statutory rate to the consolidated effective tax rate for fiscal year 2025 pursuant to the requirements of ASU 2023-09. which has been applied prospectively:
| Fiscal Year Ended |  |  |  |
| December 28, 2025 |  |  |  |
| $ |  | % |  |  |  |
U.S. Federal statutory income tax rate | $ | 3,063 |  |  | 21.0 | % |  |  |  |
State income tax, net (1) | 1,132 |  |  | 7.8 | % |  |  |  |
Foreign Tax Effects - Canada |  |  |  |  |  |  |
Statutory differences between Canada and United States | 1,754 |  |  | 12.0 | % |  |  |  |
Other | 34 |  |  | 0.2 | % |  |  |  |
Effect of Cross-Border Tax Laws - Canada (GILTI) | 1,986 |  |  | 13.6 | % |  |  |  |
Nontaxable or Nondeductible Items |  |  |  |  |  |  |
Meals and entertainment expenses | 3,820 |  |  | 26.2 | % |  |  |  |
Company-owned life insurance | (764) |  |  | (5.2 | %) |  |  |  |
Executive compensation limitations | 934 |  |  | 6.4 | % |  |  |  |
Stock-based compensation | 170 |  |  | 1.2 | % |  |  |  |
Transaction costs | 424 |  |  | 2.9 | % |  |  |  |
Other nontaxable or nondeductible items | 244 |  |  | 1.7 | % |  |  |  |
Changes in Uncertain Tax Positions | (510) |  |  | (3.5 | %) |  |  |  |
Other Adjustments |  |  |  |  |  |  |
Allocation of tax assets from Southwest Gas Holdings | (20,861) |  |  | (143.0 | %) |  |  |  |
Southwest Gas Holdings settlement true-up | 180 |  |  | 1.2 | % |  |  |  |
Return to provision | 278 |  |  | 1.9 | % |  |  |  |
Other | 53 |  |  | 0.3 | % |  |  |  |
Consolidated effective income tax rate | $ | (8,063) |  |  | (55.3 | %) |  |  |  |
(1)State taxes in Pennsylvania and Illinois made up the majority (greater than 50%) of the tax expense effect in this category. As previously disclosed for the fiscal years ended December 29, 2024 and December 31, 2023, prior to the adoption of ASU 2023-09, the effective income tax rate differs from the statutory rate as follows:
| Fiscal Years Ended
| December 29, 2024 |  | December 31, 2023 |  |
Federal statutory income tax rate | 21.0 | % |  | 21.0 | % |  |
Increases (decreases) resulting from: |  |  |  |  |
State income tax, net | 13.3 | % |  | (0.6 | %) |  |
Goodwill impairment | 0.0 | % |  | (23.4 | %) |  |
Company-owned life insurance | 18.0 | % |  | 0.4 | % |  |
Separation related costs | (16.3 | %) |  | 0.0 | % |  |
Meals and entertainment expenses | (86.5 | %) |  | (1.9 | %) |  |
Executive compensation limitations | (30.2 | %) |  | 0.0 | % |  |
Canadian tax rate differences | (28.1 | %) |  | (0.6 | %) |  |
Return to provision | 12.6 | % |  | (0.6 | %) |  |
State rate impact of asset transfers | (10.4 | %) |  | 0.0 | % |  |
Tax credits | 10.4 | % |  | 0.4 | % |  |
Penalties | (3.2 | %) |  | (0.1 | %) |  |
Stock-based compensation | (1.9 | %) |  | 0.0 | % |  |
Uncertain tax positions | (1.1 | %) |  | 0.0 | % |  |
Other | (0.9 | %) |  | 0.0 | % |  |
Consolidated effective income tax rate | (103.3 | %) |  | (5.4 | %) |  |
Schedule of Deferred Tax Assets and Liabilities | The significant components of deferred tax assets and liabilities were as follows (in thousands):
| December 28, 2025 |  | December 29, 2024
Deferred tax assets: |  |  |
Accrued expenses not currently deductible for tax | $ | 41,174 |  |  | $ | 36,693 |
Operating lease obligations | 47,919 |  |  | 27,239 |
Net operating losses | 84,499 |  |  | 17,937 |
Interest expense carryforward | — |  |  | 30,483 |
Other | 1,332 |  |  | 2,136 |
Deferred tax assets | 174,924 |  |  | 114,488 |
Less: valuation allowance | (824) |  |  | (542) |
Deferred tax assets, net | 174,100 |  |  | 113,946 |
Deferred tax liabilities: |  |  |
Depreciation of property and equipment | 106,677 |  |  | 113,385 |
Right-of-use assets | 45,812 |  |  | 25,453 |
Goodwill and intangible assets | 91,807 |  |  | 83,097 |
Canadian contract assets, net | 8,169 |  |  | 7,125 |
Deferred tax liabilities | 252,465 |  |  | 229,060 |
Net deferred tax liabilities | $ | 78,365 |  |  | $ | 115,114 |
Schedule of Reconciliation of Valuation Allowance | A reconciliation of the beginning and ending amount of the Company’s valuation allowance is as follows (in thousands):
| December 28, 2025 |  | December 29, 2024 |  | December 31, 2023
Valuation allowances at beginning of the year | $ | 542 |  |  | $ | 1,986 |  |  | $ | 1,885 |
Additions (charged to expense) | 270 |  |  | 187 |  |  | — |
Changes due to change in rates | 12 |  |  | 25 |  |  | 101 |
Write-offs | — |  |  | (1,656) |  |  | — |
Valuation allowances at end of year | $ | 824 |  |  | $ | 542 |  |  | $ | 1,986 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| December 28, 2025 |  | December 29, 2024 |  | December 31, 2023
Unrecognized tax benefits at beginning of year | $ | 510 |  |  | $ | 472 |  |  | $ | 427 |
Gross increases – tax positions in prior period | — |  |  | 38 |  |  | 45 |
Gross decreases – tax positions in prior period | (510) |  |  | — |  |  | — |
Unrecognized tax benefits at end of year | $ | — |  |  | $ | 510 |  |  | $ | 472 |

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