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FAIR VALUE (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of Financial Liabilities Measured at Fair Value on Recurring Basis

The following tables present information about the Company’s financial liabilities measured at fair value on a recurring basis:

									Fair Value Measurements as of December 31, 2023																								Fair Value Measurements as of December 25, 2022
			Total						Level 1						Level 2						Level 3						Total						Level 1						Level 2						Level 3
(dollar amounts in thousands)
Contingent consideration			$	8,350					—						—						8,350						$	21,296					—						—						21,296

Schedule of Fair Values Roll Forward of Contingent Consideration

The following table provides a roll forward of the aggregate fair values of the Company’s contingent consideration, for which fair value is determined using Level 3 inputs.

(dollar amounts in thousands)			Contingent consideration
Balance—December 26, 2021			$	20,477
Change in fair value			819
Balance—December 25, 2022			$	21,296
True-up payment			(10,421)
Current portion of contingent consideration included in other current liabilities			(6,000)
Change in fair value			3,475
Balance—December 31, 2023			$	8,350

Schedule of Non-financial Instruments Measured at Fair Value, on a Nonrecurring Basis

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the fiscal years ended December 31, 2023, December 25, 2022, and December 26, 2021 reflecting certain property and equipment and operating leases for which an impairment loss was recognized during the corresponding periods within impairment and closure costs and restructuring charges within the consolidated statement of operations.

									Fair Value Measurements at December 31, 2023																		Fiscal Year Ended December 31, 2023
			Total						Level 1						Level 2						Level 3						Impairment Losses
(dollar amounts in thousands)
Operating lease assets			$	5,719					$	—					$	—					$	5,719					$	4,291

									Fair Value Measurements at December 25, 2022																		Fiscal Year Ended December 25, 2022
			Total						Level 1						Level 2						Level 3						Impairment Losses
(dollar amounts in thousands)
Certain property and equipment, net			$	—					$	—					$	—					$	—					$	8,821
Operating lease assets			$	10,744					$	—					$	—					$	10,744					$	6,228

									Fair Value Measurements at December 26, 2021																		Fiscal Year Ended December 26, 2021
			Total						Level 1						Level 2						Level 3						Impairment Losses
(dollar amounts in thousands)
Certain property and equipment, net			$	—					$	—					$	—					$	—					$	4,415

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

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-Name Accounting Standards Codification
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Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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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.

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