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Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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