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INCOME TAXES (Tables)

12 Months Ended

Dec. 25, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of the Provision for Income Taxes

The components of the provision for income taxes for the fiscal year ended December 25, 2022 and December 26, 2021 are as follows (in thousands):

(dollar amounts in thousands)			Fiscal Year Ended December 25, 2022						Fiscal Year Ended December 26, 2021
Current:
Federal			$	—					$	—
State			55						22
Total Current			55						22
Deferred:
Federal			1,271						35
State			19						90
Total deferred			1,290						125
Total provision for income taxes			$	1,345					$	147

Schedule of Reconciliation of Statutory Income Tax Rate to Effective Income Tax Rate

A reconciliation of the Company’s statutory income tax rate to the Company’s effective income tax rate is as follows:

			December 25, 2022						December 26, 2021						December 27, 2020
Federal statutory rate			21.0		%				21.0		%				21.0		%
Effect of:
State taxes, net of federal benefit			7.1		%				6.9		%				7.4		%
Permanent differences			(0.8		%)				(3.6		%)				0.1		%
Nondeductible executive compensation			(7.8		%)				(2.8		%)				—		%
Change in valuation allowance			(19.4		%)				(22.9		%)				(28.6		%)
Other			(0.8		%)				1.3		%				0.1		%
Total			(0.7		%)				(0.1		%)				—

Schedule of Components of the Company’s Net Deferred Tax (Liabilities)/Assets

Components of the Company’s net deferred tax (liabilities)/assets consisted of the following:

(dollar amounts in thousands)			December 25, 2022						December 26, 2021
Deferred tax assets:
Net operating loss carryforward			$	189,926					$	151,095
Charitable contributions			296						349
Deferred rent			16,127						8,643
Stock-based compensation expense			4,787						5,371
Accrued expenses			1,177						3,110
Deferred revenue			618						572
Other			1,061						522
Total deferred tax assets			213,992						169,662
Valuation allowance			(163,750)						(126,847)
Total deferred tax assets, net of valuation allowance			50,242						42,815
Deferred tax (liabilities):
Depreciation and amortization differences			(40,197)						(33,769)
State deferred taxes			(11,459)						(9,171)
Total deferred tax liabilities			(51,656)						(42,940)
Net deferred tax asset (liability)			$	(1,414)					$	(125)

Schedule of Activity Related to Gross Uncertain Tax Positions

The following table summarizes the activity related to the Company’s gross uncertain tax positions for the fiscal years ended December 25, 2022 and December 26, 2021:

(dollar amounts in thousands)			December 25, 2022						December 26, 2021
Uncertain Tax Positions
Beginning of year balance			$	1,333					$	907
Increases related to prior year tax positions			—						—
Decreases related to prior year tax positions			—						—
Increases related to current year tax positions			223						426
Decreases related to lapsing of statute of limitations			—						—
End of year balance			1,556						1,333

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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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