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Income Taxes (Tables)

12 Months Ended

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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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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