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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of components of income before provision for income taxes | The components of income before provision for income taxes are as follows (in thousands):
| Year Ended |  | Year Ended |  | Year Ended
| December 31, 2022 (52 weeks) |  | January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks)
Income before provision for income taxes: |  |  |  |  |
U.S. | $ | 45,387 |  |  | $ | 43,511 |  |  | $ | 26,054 |
Foreign | 13,413 |  |  | 10,764 |  |  | 7,568 |
Total | $ | 58,800 |  |  | $ | 54,275 |  |  | $ | 33,622 |
Schedule of components of provision (benefit) for income taxes | The provision (benefit) for income taxes consists of the following (in thousands):
| Year Ended |  | Year Ended |  | Year Ended
| December 31, 2022 (52 weeks) |  | January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks)
Currently payable: |  |  |  |  |
Federal | $ | 8,805 |  |  | $ | 7,072 |  |  | $ | 4,039 |
Foreign | 2,956 |  |  | 2,517 |  |  | 1,335 |
State | 3,231 |  |  | 2,561 |  |  | 2,627 |
Total current expense | 14,992 |  |  | 12,150 |  |  | 8,001 |
Deferred: |  |  |  |  |
Federal | (21) |  |  | (92) |  |  | 1,170 |
Foreign | 114 |  |  | 230 |  |  | 309 |
State | 96 |  |  | 308 |  |  | (365) |
Total deferred expense | 189 |  |  | 446 |  |  | 1,114 |
Total tax expense | $ | 15,181 |  |  | $ | 12,596 |  |  | $ | 9,115 |
Schedule of reconciliation of tax rates with the federal statutory rate | A reconciliation of CRA's tax rates with the federal statutory rate is as follows:
| Fiscal Year |  | Fiscal Year |  | Fiscal Year
| 2022 |  | 2021 |  | 2020
Federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes, net of federal income tax benefit | 5.2 |  |  | 5.3 |  |  | 5.8 |
Share-based compensation | (2.4) |  |  | (5.0) |  |  | (1.8) |
Meals & Entertainment Expense | 0.3 |  |  | 0.1 |  |  | 0.2 |
Executive Compensation | 1.6 |  |  | 1.3 |  |  | 1.6 |
Other | 0.1 |  |  | 0.5 |  |  | 0.3 |
Annual effective tax rate | 25.8 | % |  | 23.2 | % |  | 27.1 | %
Schedule of components of deferred tax assets (liabilities) | The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):
| December 31, 2022 |  | January 1, 2022
Deferred tax assets: |  |  |
Accrued compensation and related expense | $ | 15,432 |  |  | $ | 15,047 |
Allowance for doubtful accounts | 1,263 |  |  | 1,375 |
Net operating loss carryforwards | 560 |  |  | 281 |
Lease liabilities | 31,552 |  |  | 34,523 |
Foreign exchange and other | 73 |  |  | 76 |
Total gross deferred tax assets | 48,880 |  |  | 51,302 |
Less: valuation allowance | (749) |  |  | (308) |
Total deferred tax assets, net of valuation allowance | 48,131 |  |  | 50,994 |
Deferred tax liabilities: |  |  |
Goodwill and other intangible asset amortization | 4,749 |  |  | 4,262 |
Right-of-Use assets | 25,376 |  |  | 27,710 |
Property and equipment | 8,397 |  |  | 9,788 |
Prepaids and other | 1,399 |  |  | 944 |
Total deferred tax liabilities | 39,921 |  |  | 42,704 |
Net deferred tax assets | $ | 8,210 |  |  | $ | 8,290 |
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):
| Fiscal Year |  | Fiscal Year
| 2022 |  | 2021
Balance at beginning of period | $ | 41 |  |  | $ | 203 |
Reductions as a result of a lapse of the applicable statutes of limitations | (6) |  |  | (162) |
Balance at end of the period | $ | 35 |  |  | $ | 41 |

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