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Income Taxes (Tables)

12 Months Ended

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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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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