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Income Taxes (Tables)

12 Months Ended

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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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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