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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 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 |
|  | December 31, |  |  | January 1, |  |  | December 27, |
|  | 2021 |  |  | 2021 |  |  | 2019 |
Domestic |  | $ | 41,641 |  |  | $ | 10,046 |  |  | $ | 33,072 |
Foreign |  |  | 4,740 |  |  |  | (1,530 | ) |  |  | (2,045 | )
Income from continuing operations before income taxes |  | $ | 46,381 |  |  | $ | 8,516 |  |  | $ | 31,027 |
Components of Income Tax Expense from Continuing Operations | The components of income tax expense from continuing operations are as follows (in thousands):
|  | Year Ended |
|  | December 31, |  |  | January 1, |  |  | December 27, |
|  | 2021 |  |  | 2021 |  |  | 2019 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,043 |  |  | $ | 3,125 |  |  | $ | 5,451 |
State |  |  | 663 |  |  |  | 810 |  |  |  | 1,032 |
Foreign |  |  | 654 |  |  |  | 374 |  |  |  | 262 |
|  |  | 3,360 |  |  |  | 4,309 |  |  |  | 6,745 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 765 |  |  |  | (769 | ) |  |  | 425 |
State |  |  | 303 |  |  |  | (81 | ) |  |  | 670 |
Foreign |  |  | 401 |  |  |  | (588 | ) |  |  | (96 | )
|  |  | 1,469 |  |  |  | (1,438 | ) |  |  | 999 |
Income tax expense from continuing operations |  | $ | 4,829 |  |  | $ | 2,871 |  |  | $ | 7,744 |
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
|  | December 31, |  | January 1, |  | December 27, |  |
|  | 2021 |  | 2021 |  | 2019 |  |
U.S. statutory income tax expense rate |  |  | 21.0 |  | % |  |  | 21.0 |  | % |  |  | 21.0 |  | %
State income taxes, net of federal income tax expense |  |  | 1.6 |  |  |  |  | 6.8 |  |  |  |  | 4.3 |  |
Valuation reduction |  |  | 0.1 |  |  |  |  | (0.6 | ) |  |  |  | 1.2 |  |
Meals and entertainment |  |  | — |  |  |  |  | 0.6 |  |  |  |  | 0.5 |  |
Foreign rate differential |  |  | 0.3 |  |  |  |  | 0.9 |  |  |  |  | — |  |
Share based compensation |  |  | (13.2 | ) |  |  |  | 2.4 |  |  |  |  | (1.3 | ) |
Purchase accounting |  |  | — |  |  |  |  | — |  |  |  |  | (0.8 | ) |
Foreign exchange loss |  |  | (0.1 | ) |  |  |  | 0.2 |  |  |  |  | 0.2 |  |
Other, net |  |  | 0.7 |  |  |  |  | 2.4 |  |  |  |  | (0.1 | ) |
Effective tax rate |  |  | 10.4 |  | % |  |  | 33.7 |  | % |  |  | 25.0 |  | %
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 |
|  | December 31, |  |  | January 1, |
|  | 2021 |  |  | 2021 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 681 |  |  | $ | 169 |
Net operating loss and tax credits carryforward |  |  | 2,562 |  |  |  | 3,485 |
Accrued expenses and other liabilities |  |  | 5,014 |  |  |  | 5,575 |
|  |  | 8,257 |  |  |  | 9,229 |
Valuation allowance |  |  | (1,602 | ) |  |  | (1,558 | )
|  |  | 6,655 |  |  |  | 7,671 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (4,015 | ) |  |  | (3,989 | )
Tax over book amortization on goodwill and intangibles |  |  | (9,548 | ) |  |  | (8,966 | )
Other items |  |  | (417 | ) |  |  | (304 | )
|  |  | (13,980 | ) |  |  | (13,259 | )
Net deferred income tax liability |  | $ | (7,325 | ) |  | $ | (5,588 | )
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 December 31, 2021 and January 1, 2021 (in thousands):
|  | Year Ended |
|  | December 31, |  |  | January 1, |
|  | 2021 |  |  | 2021 |
Beginning balance |  | $ | 425 |  |  | $ | 413 |
Additions based on tax positions |  |  | 12 |  |  |  | 12 |
Ending balance |  | $ | 437 |  |  | $ | 425 |

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