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DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 28, 2025

Accounting Policies [Abstract]

Reconciliation of Cash and Cash Equivalents and Restricted Cash

The reconciliation of cash and cash equivalents and restricted cash presented in the Company’s accompanying consolidated balance sheets to the total amount shown in its consolidated statements of cash flows is as follows:

(dollar amounts in thousands)			December 28, 2025						December 29, 2024
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents			$	89,177					$	214,789
Restricted cash, non-current			4,166						2,640
Total cash, cash equivalents and restricted cash shown on statement of cash flows			$	93,343					$	217,429

The $4.2 million restricted cash balance as of December 28, 2025 was associated with letters of credit required by the Company’s workers’ compensation insurance policy.

Schedule of Restricted Cash

The reconciliation of cash and cash equivalents and restricted cash presented in the Company’s accompanying consolidated balance sheets to the total amount shown in its consolidated statements of cash flows is as follows:

(dollar amounts in thousands)			December 28, 2025						December 29, 2024
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents			$	89,177					$	214,789
Restricted cash, non-current			4,166						2,640
Total cash, cash equivalents and restricted cash shown on statement of cash flows			$	93,343					$	217,429

The $4.2 million restricted cash balance as of December 28, 2025 was associated with letters of credit required by the Company’s workers’ compensation insurance policy.

Summary of Property and Equipment

Property and equipment are depreciated using the straight-line method over the following estimated useful lives:

Property and Equipment			Useful Life
Leasehold improvements			Shorter of lease term or estimated asset life
Furniture and fixtures			5 years
Kitchen equipment			5 - 10 years
Computers and other equipment			3 years

A summary of property and equipment is as follows:

(dollar amounts in thousands)			December 28, 2025						December 29, 2024
Leasehold improvements			$	347,023					$	303,035
Kitchen equipment			136,136						107,475
Computers and other equipment			49,541						44,295
Furniture and fixtures			50,072						43,045
Assets not yet placed in service			36,691						38,047
Total property and equipment			619,463						535,897
Less: accumulated depreciation			(292,560)						(239,412)
Property and equipment - net			$	326,903					$	296,485

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