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Note 11 - Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands | Sep. 28, 2024 | Dec. 30, 2023
--- | --- | ---
Operating lease assets | [1] | $ 14,067 | $ 16,778 | [2]
Finance lease assets | [1] | 9,721 | 247 |
Total lease assets |  | 23,788 | 17,025 |
Operating | [1] | 4,976 | 5,122 |
Finance | [1] | 9,127 | 11 |
Operating |  | 10,423 | 13,160 |
Finance |  | 6 | 15 |
Total lease liabilities |  | $ 24,532 | $ 18,308 |
Operating leases (Year) |  | 5 years 3 months 18 days | 5 years 6 months |
Finance leases (Year) |  | 3 months 18 days | 1 year 8 months 12 days |
Operating leases |  | 6.40% | 6.40% |
Finance leases |  | 2.80% | 4.00% |
[1] | Finance lease assets are recorded net of accumulated amortization of $0.4 million and $0.3 million as of September 28, 2024, and December 30, 2023, respectively. During the first quarter of fiscal 2024, we executed an agreement to purchase our leased facility in Malaysia for MYR 41.8 million, with the expectation that the title would transfer during 2024. We treated this transaction as a lease modification, and changed the classification to a finance lease, reducing our operating lease assets and liabilities by $0.4 million and increasing our finance lease assets and current lease liabilities by $8.8 million and $7.9 million, respectively. Due to a seller-imposed delay in the completion of purchase of this facility to 2025, which occurred during the third quarter of fiscal 2024, the finance lease was modified resulting in the asset increasing to $9.5 million. At September 28, 2024, the finance lease liability increased $1.2 million to $9.1 million, as a result of fluctuations in foreign currency exchange rates.
[2] | Derived from December 30, 2023 audited financial statements

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