XML 43 R28.htm IDEA: XBRL DOCUMENT
v3.24.3

Fair value of Financial Instruments (Tables) | 9 Months Ended
--- | ---
Sep. 28, 2024
Fair Value Disclosures [Abstract] |
Schedule of fair value, assets and liabilities measured on recurring basis | The following tables show CRA's financial instruments recorded in the condensed consolidated financial statements which are measured at fair value on a recurring basis by level within the fair value hierarchy (in thousands):
| September 28, 2024
| Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |
Money market mutual funds | $ | — |  |  | $ | — |  |  | $ | — |
Total Assets | $ | — |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |
Contingent consideration liability | $ | — |  |  | $ | — |  |  | $ | 190 |
Total Liabilities | $ | — |  |  | $ | — |  |  | $ | 190 |
| December 30, 2023
| Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |
Money market mutual funds | $ | — |  |  | $ | — |  |  | $ | — |
Total Assets | $ | — |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |
Contingent consideration liability | $ | — |  |  | $ | — |  |  | $ | 190 |
Total Liabilities | $ | — |  |  | $ | — |  |  | $ | 190 |
Summary of the changes in the contingent consideration liabilities | The following table summarizes the changes in the contingent consideration liability (in thousands):
|  | Fiscal Year-to-Date Period Ended |  | Fiscal Year Ended
|  | September 28, 2024 |  | December 30, 2023
Beginning balance |  | $ | 190 |  |  | $ | 1,056 |
Remeasurement of acquisition-related contingent consideration |  | — |  |  | (934) |
Accretion |  | — |  |  | 68 |
Ending balance |  | $ | 190 |  |  | $ | 190 |

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration