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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 27, 2024
INCOME TAXES |
Schedule of provision for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year |
​ |  | 2024 |  | 2023 |  | 2022 |
​ | ​ | (in thousands) | ​
Current federal taxes | ​ | $ | 361 | ​ | $ | 61 | ​ | $ | (1,224) | ​
Current state taxes | ​ |  | 1,207 | ​ |  | 676 | ​ |  | (73) | ​
Current foreign taxes | ​ | ​ | 18 | ​ | ​ | — | ​ | ​ | — | ​
Deferred federal taxes | ​ |  | 1,677 | ​ |  | 2,022 | ​ |  | (1,519) | ​
Deferred state taxes | ​ |  | 846 | ​ |  | 906 | ​ |  | (188) | ​
​ | ​ | $ | 4,109 | ​ | $ | 3,665 | ​ | $ | (3,004) | ​
| (1) | Revenue from the Company’s foreign operations was immaterial for fiscal years 2024, 2023, and 2022.
Schedule of sources and tax effects of the differences | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year | ​
​ |  | 2024 |  | 2023 |  | 2022 |
​ | ​ | (in thousands) | ​
Computed “expected” federal income tax expense | ​ | $ | 5,603 | ​ | $ | 3,064 | ​ | $ | (2,405) | ​
Permanent differences | ​ |  | 52 | ​ |  | 194 | ​ |  | 24 | ​
Nondeductible executive compensation | ​ | ​ | 600 | ​ | ​ | 121 | ​ | ​ | 711 | ​
Stock options and disqualifying dispositions | ​ | ​ | (910) | ​ | ​ | 560 | ​ | ​ | 576 | ​
Energy efficient building deduction | ​ | ​ | (2,053) | ​ | ​ | (717) | ​ | ​ | (1,378) | ​
Current and deferred state income tax expense, net of federal benefit | ​ |  | 1,694 | ​ |  | 1,250 | ​ |  | (111) | ​
Research and development tax credit | ​ | ​ | (813) | ​ | ​ | (867) | ​ | ​ | (517) | ​
Change in valuation allowance | ​ | ​ | (85) | ​ | ​ | — | ​ | ​ | — | ​
Other | ​ |  | 21 | ​ |  | 60 | ​ |  | 96 | ​
​ | ​ | $ | 4,109 | ​ | $ | 3,665 | ​ | $ | (3,004) | ​
Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 27, | ​ | December 29,
​ |  | 2024 |  | 2023
​ | ​ | (in thousands)
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Other accrued liabilities | ​ | $ | 4,642 | ​ | $ | 2,907
Federal and state net operating losses | ​ | ​ | 11,451 | ​ | ​ | 15,890
Lease liability | ​ | ​ | 4,269 | ​ | ​ | 3,977
Stock compensation | ​ | ​ | 1,509 | ​ | ​ | 1,214
Capitalized research and development | ​ | ​ | 5,058 | ​ | ​ | 4,286
Credit carryforwards | ​ | ​ | 2,395 | ​ | ​ | 2,819
Excess business interest limitation | ​ | ​ | — | ​ | ​ | 84
Other | ​ |  | 212 | ​ |  | 432
Total deferred tax assets | ​ |  | 29,536 | ​ |  | 31,609
Valuation allowance | ​ |  | (1,106) | ​ |  | (1,191)
Net deferred tax assets | ​ | $ | 28,430 | ​ | $ | 30,418
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Deferred revenue | ​ | $ | (2,899) | ​ | $ | (2,960)
Fixed assets | ​ | ​ | (2,813) | ​ | ​ | (3,013)
Intangible assets | ​ | ​ | (5,475) | ​ | ​ | (4,926)
Lease right-of-use assets | ​ | ​ | (3,806) | ​ | ​ | (3,558)
Other | ​ | ​ | (91) | ​ | ​ | —
Total deferred tax liabilities | ​ |  | (15,084) | ​ |  | (14,457)
Net deferred tax asset | ​ | $ | 13,346 | ​ | $ | 15,961

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