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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2023
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 29, |  |  | December 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Domestic |  | $ | 40,259 |  |  | $ | 48,020 |  |  | $ | 41,641 |
Foreign |  |  | 5,768 |  |  |  | 7,084 |  |  |  | 4,740 |
Income from continuing operations before income taxes |  | $ | 46,027 |  |  | $ | 55,104 |  |  | $ | 46,381 |
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 29, |  |  | December 30, |  |  | December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current tax expense |  |  |  |  |  |  |  |  |
Federal |  | $ | 6,823 |  |  | $ | 9,782 |  |  | $ | 2,043 |
State |  |  | 2,214 |  |  |  | 3,416 |  |  |  | 663 |
Foreign |  |  | 1,474 |  |  |  | 1,584 |  |  |  | 654 |
|  |  | 10,511 |  |  |  | 14,782 |  |  |  | 3,360 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |
Federal |  |  | 985 |  |  |  | 49 |  |  |  | 765 |
State |  |  | 470 |  |  |  | (99 | ) |  |  | 303 |
Foreign |  |  | (90 | ) |  |  | (430 | ) |  |  | 401 |
|  |  | 1,365 |  |  |  | (480 | ) |  |  | 1,469 |
Income tax expense from continuing operations |  | $ | 11,876 |  |  | $ | 14,302 |  |  | $ | 4,829 |
Reconciliation of The Federal Statutory Tax Rate With The Effective Tax Rate From Continuing Operations | A reconciliation of the federal statutory tax rate with the effective tax rate from continuing operations is as follows:
|  | Year Ended
|  | December 29, |  | December 30, |  | December 31, |  |
|  | 2023 |  | 2022 |  | 2021 |  |
U.S. statutory income tax expense rate |  |  | 21.0 |  | % |  |  | 21.0 |  | % |  |  | 21.0 |  | %
State income taxes, net of federal income tax expense |  |  | 4.6 |  |  |  |  | 4.8 |  |  |  |  | 1.6 |  |
Valuation reduction |  |  | — |  |  |  |  | (0.3 | ) |  |  |  | 0.1 |  |
Meals and entertainment |  |  | 0.2 |  |  |  |  | — |  |  |  |  | — |  |
Foreign rate differential |  |  | 0.3 |  |  |  |  | 0.1 |  |  |  |  | 0.3 |  |
Share based compensation |  |  | (1.1 | ) |  |  |  | (1.0 | ) |  |  |  | (13.2 | ) |
Foreign exchange loss |  |  | 0.2 |  |  |  |  | (0.2 | ) |  |  |  | (0.1 | ) |
Other, net |  |  | 0.6 |  |  |  |  | 1.6 |  |  |  |  | 0.7 |  |
Effective tax rate |  |  | 25.8 |  | % |  |  | 26.0 |  | % |  |  | 10.4 |  | %
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 29, |  |  | December 30, |
|  | 2023 |  |  | 2022 |
Deferred income tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 281 |  |  | $ | 224 |
Net operating loss and tax credits carryforward |  |  | 2,940 |  |  |  | 2,902 |
Accrued expenses and other liabilities |  |  | 4,497 |  |  |  | 5,804 |
|  |  | 7,718 |  |  |  | 8,930 |
Valuation allowance |  |  | (1,461 | ) |  |  | (1,463 | )
|  |  | 6,257 |  |  |  | 7,467 |
Deferred income tax liabilities: |  |  |  |  |  |
Depreciation |  |  | (3,381 | ) |  |  | (3,847 | )
Tax over book amortization on goodwill and intangibles |  |  | (10,834 | ) |  |  | (10,316 | )
Other items |  |  | (160 | ) |  |  | (181 | )
|  |  | (14,375 | ) |  |  | (14,344 | )
Net deferred income tax liability |  | $ | (8,118 | ) |  | $ | (6,877 | )
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 29, 2023 and December 30, 2022 (in thousands):
|  | Year Ended |
|  | December 29, |  |  | December 30, |
|  | 2023 |  |  | 2022 |
Beginning balance |  | $ | 450 |  |  | $ | 437 |
Additions based on tax positions |  |  | 4 |  |  |  | 13 |
Reduction for prior year tax deductions |  |  | (234 | ) |  |  | — |
Ending balance |  | $ | 220 |  |  | $ | 450 |

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