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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2024
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 28, 2024 (52 weeks) |  | December 30, 2023 (52 weeks) |  | December 31, 2022 (52 weeks)
Income before provision for income taxes: |  |  |  |  |
U.S. | $ | 51,549 |  |  | $ | 41,238 |  |  | $ | 45,387 |
Foreign | 14,693 |  |  | 11,050 |  |  | 13,413 |
Total | $ | 66,242 |  |  | $ | 52,288 |  |  | $ | 58,800 |
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 28, 2024 (52 weeks) |  | December 30, 2023 (52 weeks) |  | December 31, 2022 (52 weeks)
Currently payable: |  |  |  |  |
Federal | $ | 12,747 |  |  | $ | 11,544 |  |  | $ | 8,805 |
Foreign | 3,959 |  |  | 2,796 |  |  | 2,956 |
State | 5,748 |  |  | 4,101 |  |  | 3,231 |
Total current expense | 22,454 |  |  | 18,441 |  |  | 14,992 |
Deferred: |  |  |  |  |
Federal | (2,295) |  |  | (2,963) |  |  | (21) |
Foreign | 146 |  |  | (1,041) |  |  | 114 |
State | (716) |  |  | (630) |  |  | 96 |
Total deferred expense (benefit) | (2,865) |  |  | (4,634) |  |  | 189 |
Total tax expense | $ | 19,589 |  |  | $ | 13,807 |  |  | $ | 15,181 |
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 |  |  |  |
| 2024 |  | 2023 |  | 2022 |  |  |  |
Federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | % |  |  |  |
State income taxes, net of federal income tax benefit | 6.0 |  |  | 5.0 |  |  | 5.2 |  |  |  |  |
Foreign Rate Differential | 1.2 |  |  | 0.6 |  |  | (0.4) |  |  |  |  |
Share-based compensation | (0.8) |  |  | (1.1) |  |  | (2.4) |  |  |  |  |
Meals & Entertainment Expense | 0.8 |  |  | 0.9 |  |  | 0.3 |  |  |  |  |
Executive Compensation | 1.5 |  |  | 1.7 |  |  | 1.6 |  |  |  |  |
Valuation Allowance | — |  |  | (1.5) |  |  | 0.7 |  |  |  |  |
Other | (0.1) |  |  | (0.2) |  |  | (0.2) |  |  |  |  |
Annual effective tax rate | 29.6 | % |  | 26.4 | % |  | 25.8 | % |  |  |  |
Schedule of components of deferred tax assets (liabilities) | The components of CRA's deferred tax assets and liabilities are as follows (in thousands):
| December 28, 2024 |  | December 30, 2023
Deferred tax assets: |  |  |
Accrued compensation and related expense | $ | 20,679 |  |  | $ | 18,211 |
Allowance for doubtful accounts | 2,324 |  |  | 2,100 |
Net operating loss carryforwards | 693 |  |  | 883 |
Lease liabilities | 26,627 |  |  | 27,791 |
Foreign exchange and other | 540 |  |  | 19 |
Total gross deferred tax assets | 50,863 |  |  | 49,004 |
Less: valuation allowance | (2) |  |  | (6) |
Total deferred tax assets, net of valuation allowance | 50,861 |  |  | 48,998 |
Deferred tax liabilities: |  |  |
Goodwill and other intangible asset amortization | 6,109 |  |  | 5,599 |
Right-of-Use assets | 21,311 |  |  | 22,472 |
Property and equipment | 6,912 |  |  | 6,761 |
Prepaids and other | 1,068 |  |  | 1,343 |
Total deferred tax liabilities | 35,400 |  |  | 36,175 |
Net deferred tax assets | $ | 15,461 |  |  | $ | 12,823 |
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
| 2024 |  | 2023
Balance at beginning of period | $ | — |  |  | $ | 35 |
Additions for tax positions taken during prior years | 276 |  |  |
Additions for tax positions taken during the current year | 459 |  |  | — |
Reductions as a result of a lapse of the applicable statutes of limitations | — |  |  | (35) |
Balance at end of the period | $ | 735 |  |  | $ | — |

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