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Cloud-Based Software | 9 Months Ended
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Sep. 26, 2025
Cloud-Based Software [Abstract] |
Cloud-Based Software | Note 6 — Cloud-Based Software The Company capitalized cloud-based software implementation costs related to several systems, including enterprise resource planning and customer relationship management systems, which are recorded within Prepayments, deposits and other current assets or Other assets on the Condensed Consolidated Balance Sheets, depending upon the short- or long-term nature of such costs. Assets are expected to be placed into service throughout 2025 and 2026. Capitalized cloud-based software costs, net consisted of the following (in thousands):
|  | September 26, 2025 |  |  | December 27, 2024 |
Capitalized cloud-based software |  | $ | 26,827 |  |  | $ | 15,763 |
Less accumulated amortization |  |  | (304 | ) |  |  | — |
Total capitalized cloud-based software, net |  | $ | 26,523 |  |  | $ | 15,763 |
Capitalized cloud-based software included in prepayments, deposits and other current assets |  | $ | 418 |  |  | $ | — |
Capitalized cloud-based software included in other assets |  | $ | 26,105 |  |  | $ | 15,763 |
Activity related to cloud-based software was as follows (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 26, 2025 |  |  | September 27, 2024 |  |  | September 26, 2025 |  |  | September 27, 2024 |
Additions to cloud-based software |  | $ | 3,963 |  |  | $ | 4,094 |  |  | $ | 11,064 |  |  | $ | 9,791 |
Amortization of cloud-based software |  |  | 104 |  |  |  | — |  |  |  | 304 |  |  |  | — |

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- Definition Cloud-based software. + References No definition available. + Details
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- Definition The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 + Details
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