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Income Taxes (Tables) | 12 Months Ended
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Dec. 30, 2023
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 30, 2023 (52 weeks) |  | December 31, 2022 (52 weeks) |  | January 1, 2022 (52 weeks)
Income before provision for income taxes: |  |  |  |  |
U.S. | $ | 41,238 |  |  | $ | 45,387 |  |  | $ | 43,511 |
Foreign | 11,050 |  |  | 13,413 |  |  | 10,764 |
Total | $ | 52,288 |  |  | $ | 58,800 |  |  | $ | 54,275 |
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 30, 2023 (52 weeks) |  | December 31, 2022 (52 weeks) |  | January 1, 2022 (52 weeks)
Currently payable: |  |  |  |  |
Federal | $ | 11,544 |  |  | $ | 8,805 |  |  | $ | 7,072 |
Foreign | 2,796 |  |  | 2,956 |  |  | 2,517 |
State | 4,101 |  |  | 3,231 |  |  | 2,561 |
Total current expense | 18,441 |  |  | 14,992 |  |  | 12,150 |
Deferred: |  |  |  |  |
Federal | (2,963) |  |  | (21) |  |  | (92) |
Foreign | (1,041) |  |  | 114 |  |  | 230 |
State | (630) |  |  | 96 |  |  | 308 |
Total deferred expense (benefit) | (4,634) |  |  | 189 |  |  | 446 |
Total tax expense | $ | 13,807 |  |  | $ | 15,181 |  |  | $ | 12,596 |
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
| 2023 |  | 2022 |  | 2021
Federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes, net of federal income tax benefit | 5.0 |  |  | 5.2 |  |  | 5.3 |
Share-based compensation | (1.1) |  |  | (2.4) |  |  | (5.0) |
Meals & Entertainment Expense | 0.9 |  |  | 0.3 |  |  | 0.1 |
Executive Compensation | 1.7 |  |  | 1.6 |  |  | 1.3 |
Valuation Allowance | (1.5) |  |  | 0.7 |  |  | 0.6 |
Other | 0.4 |  |  | (0.6) |  |  | (0.1) |
Annual effective tax rate | 26.4 | % |  | 25.8 | % |  | 23.2 | %
Schedule of components of deferred tax assets (liabilities) | The components of CRA's deferred tax assets and liabilities are as follows (in thousands):
| December 30, 2023 |  | December 31, 2022
Deferred tax assets: |  |  |
Accrued compensation and related expense | $ | 18,211 |  |  | $ | 15,432 |
Allowance for doubtful accounts | 2,100 |  |  | 1,263 |
Net operating loss carryforwards | 883 |  |  | 560 |
Lease liabilities | 27,791 |  |  | 31,552 |
Foreign exchange and other | 19 |  |  | 73 |
Total gross deferred tax assets | 49,004 |  |  | 48,880 |
Less: valuation allowance | (6) |  |  | (749) |
Total deferred tax assets, net of valuation allowance | 48,998 |  |  | 48,131 |
Deferred tax liabilities: |  |  |
Goodwill and other intangible asset amortization | 5,599 |  |  | 4,749 |
Right-of-Use assets | 22,472 |  |  | 25,376 |
Property and equipment | 6,761 |  |  | 8,397 |
Prepaids and other | 1,343 |  |  | 1,399 |
Total deferred tax liabilities | 36,175 |  |  | 39,921 |
Net deferred tax assets | $ | 12,823 |  |  | $ | 8,210 |
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
| 2023 |  | 2022
Balance at beginning of period | $ | 35 |  |  | $ | 41 |
Reductions as a result of a lapse of the applicable statutes of limitations | (35) |  |  | (6) |
Balance at end of the period | $ | — |  |  | $ | 35 |

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