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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
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 31, 2023 and December 25, 2022 are as follows (in thousands):
(dollar amounts in thousands) | Fiscal Year Ended December 31, 2023 |  | Fiscal Year Ended December 25, 2022
Current: |  |  |
Federal | $ | — |  |  | $ | — |
State | 21 |  |  | 55 |
Total Current | 21 |  |  | 55 |
Deferred: |  |  |
Federal | 323 |  |  | 1,271 |
State | 35 |  |  | 19 |
Total deferred | 358 |  |  | 1,290 |
Total provision for income taxes | $ | 379 |  |  | $ | 1,345 |
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 31, 2023 |  | December 25, 2022 |  | December 26, 2021
Federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Effect of: |  |  |  |  |
State taxes, net of federal benefit | 6.7 | % |  | 7.1 | % |  | 6.9 | %
Permanent differences | (0.8 | %) |  | (0.8 | %) |  | (3.6 | %)
Change in valuation allowance | (18.5 | %) |  | (7.8 | %) |  | (2.8 | %)
Nondeductible executive compensation | (8.2 | %) |  | (19.4 | %) |  | (22.9 | %)
Other | (0.5 | %) |  | (0.8 | %) |  | 1.3 | %
Total | (0.3 | %) |  | (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 31, 2023 |  | December 25, 2022
Deferred tax assets: |  |  |
Net operating loss carryforward | $ | 206,452 |  |  | $ | 189,926 |
Charitable contributions | 271 |  |  | 296 |
Deferred rent | 21,045 |  |  | 16,127 |
Stock-based compensation expense | 6,233 |  |  | 4,787 |
Accrued expenses | 580 |  |  | 1,177 |
Deferred revenue | 855 |  |  | 618 |
Other | 5,140 |  |  | 1,061 |
Total deferred tax assets | 240,576 |  |  | 213,992 |
Valuation allowance | (184,880) |  |  | (163,750) |
Total deferred tax assets, net of valuation allowance | 55,696 |  |  | 50,242 |
Deferred tax (liabilities): |  |  |
Depreciation and amortization differences | (44,691) |  |  | (40,197) |
State deferred taxes | (12,778) |  |  | (11,459) |
Total deferred tax liabilities | (57,469) |  |  | (51,656) |
Net deferred tax asset (liability) | $ | (1,773) |  |  | $ | (1,414) |
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 31, 2023 and December 25, 2022:
(dollar amounts in thousands) | December 31, 2023 |  | December 25, 2022 |
Uncertain Tax Positions |  |  |  |
Beginning of year balance | $ | 1,556 |  |  | $ | 1,333 |  |
Increases related to prior year tax positions | — |  |  | — |  |
(Decreases) related to prior year tax positions | — |  |  | — |  |
(Decreases) increases related to current year tax positions | (1,125) |  |  | 223 |  |
(Decreases) related to lapsing of statute of limitations | — |  |  | — |  |
End of year balance | 431 |  |  | 1,556 |  |

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