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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense (benefit) are as follows:
| Fiscal Year Ended
| December 29, 2024 |  | December 31, 2023 |  | January 1, 2023
Current: |  |  |  |  |
Federal | $ | 249 |  |  | $ | 8 |  |  | $ | 562 |
State | 39 |  |  | 41 |  |  | 3 |
Total current tax expense | 288 |  |  | 49 |  |  | 565 |
Deferred: |  |  |  |  |
Federal | (303) |  |  | (570) |  |  | 148 |
State | 255 |  |  | — |  |  | 96 |
Total deferred tax (benefit) expense | (48) |  |  | (570) |  |  | 244 |
Income tax expense (benefit) | $ | 240 |  |  | $ | (521) |  |  | $ | 809 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation between the income tax provision and the amount computed by applying the statutory federal tax rate of 21% to loss before income taxes is as follows:
| Fiscal Year Ended
| December 29, 2024 |  | December 31, 2023 |  | January 1, 2023
Taxes at U.S. statutory tax rate | $ | (478) |  |  | $ | (5,379) |  |  | $ | (7,573) |
State income taxes, net of federal income tax benefit | (337) |  |  | (1,053) |  |  | (1,689) |
Permanent differences | 371 |  |  | 580 |  |  | 337 |
Federal tax credits | (607) |  |  | (385) |  |  | — |
Tax reserves | 440 |  |  | — |  |  | — |
Return to provision adjustments | (349) |  |  | (399) |  |  | — |
Remeasurement of deferred tax assets and liabilities | (442) |  |  | 548 |  |  | (1,469) |
Change in valuation allowance | 2,215 |  |  | 6,256 |  |  | 10,035 |
Equity-based compensation | 329 |  |  | (200) |  |  | 652 |
Non-deductible executive compensation | 224 |  |  | 891 |  |  | 541 |
Non-controlling interest | (1,100) |  |  | (1,194) |  |  | (746) |
Other | (26) |  |  | (186) |  |  | 721 |
Income tax expense (benefit) | $ | 240 |  |  | $ | (521) |  |  | $ | 809 |
Effective income tax rate | (10.5) | % |  | 2.0 | % |  | (2.2) | %
Schedule of Deferred Tax Assets and Liabilities | The significant components of deferred tax assets and liabilities are reflected in the following table:
| December 29, 2024 |  | December 31, 2023
Deferred tax assets: |  |  |
Deferred compensation and accrued vacation | $ | 179 |  |  | $ | 187 |
Deferred revenue | 13,313 |  |  | 17,295 |
Financing lease | 9,769 |  |  | 9,205 |
Net operating loss and credit carryforwards | 13,280 |  |  | 11,703 |
Inventory | 3,765 |  |  | 5,277 |
Equity-based compensation | 2,240 |  |  | 1,317 |
Research and development expense | 13,290 |  |  | 10,992 |
Interest expense limitation | 4,265 |  |  | 1,973 |
Lease liability | 2,028 |  |  | 2,054 |
Other | 1,782 |  |  | 2,324 |
Total deferred tax assets | 63,911 |  |  | 62,327 |
Deferred tax liabilities: |  |  |
Property and equipment | (35,109) |  |  | (36,180) |
Prepaids and other | (1,224) |  |  | (715) |
Total deferred tax liabilities | (36,333) |  |  | (36,895) |
Net deferred tax asset | 27,578 |  |  | 25,432 |
Valuation allowance | (28,210) |  |  | (26,111) |
Net deferred tax liability after valuation allowance | $ | (632) |  |  | $ | (679) |
Schedule of Movement in Gross Unrecognized Tax Benefit Liabilities | The following tables set forth changes in our total gross unrecognized tax benefit liabilities, excluding accrued interest, for the year ended December 29, 2024:
Balance at December 31, 2023 | $ | — |
Tax Positions - Additions | 440
Tax Positions - Reductions | 0
Balance at December 29, 2024 | $ | 440 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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