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Income Taxes (Tables) | 12 Months Ended
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Jan. 01, 2021
Income Tax Disclosure [Abstract] |
Components of Income (Loss) Before Income Taxes from Continuing Operations | The components of income before income taxes from continuing operations are as follows (in thousands):
|  | Year Ended |
|  | January 1, |  |  | December 27, |  |  | December 28, |
|  | 2021 |  |  | 2019 |  |  | 2018 |
Domestic |  | $ | 10,046 |  |  | $ | 33,072 |  |  | $ | 26,040 |
Foreign |  |  | (1,530 | ) |  |  | (2,045 | ) |  |  | 6,896 |
Income from continuing operations before income taxes |  | $ | 8,516 |  |  | $ | 31,027 |  |  | $ | 32,936 |
Components of Income Tax Expense (Benefit) from Continuing Operations | The components of income tax expense (benefit) from continuing operations are as follows (in thousands):
|  | Year Ended |
|  | January 1, |  |  | December 27, |  |  | December 28, |
|  | 2021 |  |  | 2019 |  |  | 2018 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 3,125 |  |  | $ | 5,451 |  |  | $ | 3,068 |
State |  |  | 810 |  |  |  | 1,032 |  |  |  | 721 |
Foreign |  |  | 374 |  |  |  | 262 |  |  |  | 1,565 |
|  |  | 4,309 |  |  |  | 6,745 |  |  |  | 5,354 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (769 | ) |  |  | 425 |  |  |  | 220 |
State |  |  | (81 | ) |  |  | 670 |  |  |  | 365 |
Foreign |  |  | (588 | ) |  |  | (96 | ) |  |  | (362 | )
|  |  | (1,438 | ) |  |  | 999 |  |  |  | 223 |
Income tax expense from continuing operations |  | $ | 2,871 |  |  | $ | 7,744 |  |  | $ | 5,577 |
Reconciliation Of The Federal Statutory Tax Rate With The Effective Tax Rate From Continuing Operations | 9. Income Taxes (continued) A reconciliation of the federal statutory tax rate with the effective tax rate from continuing operations is as follows:
|  | Year Ended
|  | January 1, |  | December 27, |  | December 28,
|  | 2021 |  | 2019 |  | 2018
U.S statutory income tax expense rate |  |  | 21.0 |  | % |  |  | 21.0 |  | % |  |  | 21.0 |  | %
State income taxes, net of federal income tax expense |  |  | 6.8 |  |  |  |  | 4.3 |  |  |  |  | 2.6 |  |
Valuation reduction |  |  | (0.6 | ) |  |  |  | 1.2 |  |  |  |  | — |  |
Meals and entertainment |  |  | 0.6 |  |  |  |  | 0.5 |  |  |  |  | 1.0 |  |
Foreign rate differential |  |  | 0.9 |  |  |  |  | — |  |  |  |  | 0.2 |  |
Share based compensation |  |  | 2.4 |  |  |  |  | (1.3 | ) |  |  |  | (3.6 | ) |
Purchase accounting |  |  | — |  |  |  |  | (0.8 | ) |  |  |  | (3.1 | ) |
Foreign exchange loss |  |  | 0.2 |  |  |  |  | 0.2 |  |  |  |  | (0.3 | ) |
Other, net |  |  | 2.4 |  |  |  |  | (0.1 | ) |  |  |  | (0.9 | ) |
Effective tax rate |  |  | 33.7 |  | % |  |  | 25.0 |  | % |  |  | 16.9 |  | %
Components Of The Net Deferred income Tax Asset (Liability) | The components of the net deferred income tax asset (liability) are as follows (in thousands):
|  | Year Ended |
|  | January 1, |  |  | December 27, |
|  | 2021 |  |  | 2019 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 169 |  |  | $ | 185 |
Net operating loss and tax credits carryforward |  |  | 3,485 |  |  |  | 2,912 |
Accrued expenses and other liabilities |  |  | 5,575 |  |  |  | 4,987 |
|  |  | 9,229 |  |  |  | 8,084 |
Valuation allowance |  |  | (1,558 | ) |  |  | (1,571 | )
|  |  | 7,671 |  |  |  | 6,513 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (3,989 | ) |  |  | (5,161 | )
Tax over book amortization on goodwill and intangibles |  |  | (8,966 | ) |  |  | (8,274 | )
Other items |  |  | (304 | ) |  |  | (261 | )
|  |  | (13,259 | ) |  |  | (13,696 | )
Net deferred income tax liability |  | $ | (5,588 | ) |  | $ | (7,183 | )
Detail And Activity Of The ASC 740-10 Liability | The following table sets forth the detail and activity of the ASC 740 liability during the years ended January 1, 2021 and December 27, 2019, (in thousands):
|  | Year Ended |
|  | January 1, |  |  | December 27, |
|  | 2021 |  |  | 2019 |
Beginning balance |  | $ | 413 |  |  | $ | 402 |
Additions based on tax positions |  |  | 12 |  |  |  | 11 |
Ending balance |  | $ | 425 |  |  | $ | 413 |

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