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Income Taxes (Tables)

12 Months Ended

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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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 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 income before income tax between domestic and foreign jurisdictions.

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