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INCOME TAXES - Significant Categories of Deferred Taxes (Details) - USD ($) $ in Thousands | Jan. 03, 2026 | Dec. 28, 2024
--- | --- | ---
Deferred tax assets |  |
Inventory | $ 6,222 | $ 4,749
Accruals not currently deductible | 6,543 | 6,869
Equity-based compensation | 2,304 | 2,438
Depreciation and amortization | 834 | 777
Intangible assets | 6,436 | 6,162
Foreign currency translation | 1,713 | 2,066
Capitalized R&D expenses | 18,163 | 16,450
Tax credit carry forwards | 173,927 | 152,951
Net operating losses | 2,770 | 2,348
Other | 5,654 | 5,343
Gross deferred tax assets | 224,566 | 200,153
Valuation allowance | (178,670) | (156,669)
Net deferred tax assets | 45,896 | 43,484
Deferred tax liabilities |  |
Depreciation and amortization | (4,972) | (6,653)
Prepaid expenses | (1,587) | (1,992)
Intangible assets | (6,436) | (6,162)
Withholding tax on unremitted earnings | (7,868) | (9,899)
Other | (2,716) | (3,207)
Gross deferred tax liabilities | (23,579) | (27,913)
Net deferred taxes | 22,317 | 15,571
Net noncurrent deferred tax assets | 27,209 | 19,644
Net noncurrent deferred tax liabilities | $ (4,892) | $ (4,073)

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