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Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Income Taxes

Schedule of components of income before provision for income taxes

        The components of income before provision for income taxes are as follows (in thousands):

		2017 (52 weeks)			2016 (52 weeks)			2015 (52 weeks)
Income before provision for income taxes:
U.S.		$	12,248		$	16,905		$	10,565
Foreign			2,916			4,984			1,250
​	​	​	​	​	​	​	​	​	​	​
Total		$	15,164		$	21,889		$	11,815
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of components of provision (benefit) for income taxes

        The provision (benefit) for income taxes consists of the following (in thousands):

		Fiscal Year			Fiscal Year			Fiscal Year
		2017 (52 weeks)			2016 (52 weeks)			2015 (52 weeks)
Currently payable:
Federal		$	4,515		$	(770	)	$	5,104
Foreign			493			664			546
State			804			(637	)		1,550
​	​	​	​	​	​	​	​	​	​	​
			5,812			(743	)		7,200
Deferred:
Federal			1,809			5,562			(799	)
Foreign			(85	)		124			(307	)
State			(73	)		2,713			(604	)
​	​	​	​	​	​	​	​	​	​	​
		$	1,651		$	8,399		$	(1,710	)
​	​	​	​	​	​	​	​	​	​	​
		$	7,463		$	7,656		$	5,490
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of reconciliation of tax rates with the federal statutory rate

		Fiscal Year			Fiscal Year			Fiscal Year
		2017			2016			2015
Federal statutory rate			35.0	%		35.0	%		35.0	%
State income taxes, net of federal income tax benefit			3.9			6.1			5.4
Tax law changes			23.7			(0.3	)		—
Share-based compensation			(15.8	)		—			—
Nondeductible/nontaxable items			5.1			3.0			6.8
Foreign rate differential			(2.8	)		(3.3	)		(2.7	)
Losses benefited/Change in valuation allowance			(0.3	)		(4.9	)		(6.0	)
Uncertain tax positions			(0.1	)		(0.2	)		8.7
Other			0.5			(0.4	)		(0.7	)
​	​	​	​	​	​	​	​	​	​	​
			49.2	%		35.0	%		46.5	%
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of components of deferred tax assets (liabilities)

        The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

		December 30, 2017			December 31, 2016
Deferred tax assets:
Accrued compensation and related expense		$	11,445		$	16,359
Allowance for doubtful accounts			2,009			2,160
Net operating loss carryforwards			479			3,278
Accrued expenses and other			4,356			2,482
​	​	​	​	​	​	​	​
Total gross deferred tax assets			18,289			24,279
Less: valuation allowance			(8	)		(2,689	)
​	​	​	​	​	​	​	​
Total deferred tax assets net of valuation allowance			18,281			21,590
Deferred tax liabilities:
Goodwill and other intangible asset amortization			3,802			5,670
GNU capital gain upon distribution			20			245
Property and equipment			6,111			4,495
Tax basis in excess of financial basis of convertible debentures			—			1,254
​	​	​	​	​	​	​	​
Total deferred tax liabilities			9,933			11,664
​	​	​	​	​	​	​	​
Net deferred tax assets		$	8,348		$	9,926
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

        The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

		December 30, 2017			December 31, 2016
Balance at beginning of period		$	1,059		$	1,265
Additions for tax positions taken during prior years			9			—
Reductions for tax positions taken during prior years			—			(21	)
Additions for tax positions taken during the current year			—			82
Reductions as a result of a lapse of the applicable statute of limitations			(37	)		—
Settlements with tax authorities			—			(267	)
​	​	​	​	​	​	​	​
Balance at end of the period		$	1,031		$	1,059
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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