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Income Taxes (Tables)

12 Months Ended

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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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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