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Income Taxes (Tables) | 12 Months Ended
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Dec. 27, 2024
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 27, |  |  | December 29, |  |  | December 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Domestic |  | $ | 35,954 |  |  | $ | 40,259 |  |  | $ | 48,020 |
Foreign |  |  | 7,040 |  |  |  | 5,768 |  |  |  | 7,084 |
Income from continuing operations before income taxes |  | $ | 42,994 |  |  | $ | 46,027 |  |  | $ | 55,104 |
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 27, |  |  | December 29, |  |  | December 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current tax expense |  |  |  |  |  |  |  |  |
Federal |  | $ | 9,003 |  |  | $ | 6,823 |  |  | $ | 9,782 |
State |  |  | 2,412 |  |  |  | 2,214 |  |  |  | 3,416 |
Foreign |  |  | 2,295 |  |  |  | 1,474 |  |  |  | 1,584 |
|  |  | 13,710 |  |  |  | 10,511 |  |  |  | 14,782 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |
Federal |  |  | 250 |  |  |  | 985 |  |  |  | 49 |
State |  |  | (53 | ) |  |  | 470 |  |  |  | (99 | )
Foreign |  |  | (543 | ) |  |  | (90 | ) |  |  | (430 | )
|  |  | (346 | ) |  |  | 1,365 |  |  |  | (480 | )
Income tax expense from continuing operations |  | $ | 13,364 |  |  | $ | 11,876 |  |  | $ | 14,302 |
9. Income Taxes (continued)
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 27, |  | December 29, |  | December 30, |  |
|  | 2024 |  | 2023 |  | 2022 |  |
U.S. statutory income tax expense rate |  |  | 21.0 |  | % |  |  | 21.0 |  | % |  |  | 21.0 |  | %
State income taxes, net of federal income tax expense |  |  | 4.3 |  |  |  |  | 4.6 |  |  |  |  | 4.8 |  |
Valuation reduction |  |  | (0.4 | ) |  |  |  | — |  |  |  |  | (0.3 | ) |
Meals and entertainment |  |  | 0.2 |  |  |  |  | 0.2 |  |  |  |  | — |  |
Foreign rate differential |  |  | 0.7 |  |  |  |  | 0.3 |  |  |  |  | 0.1 |  |
Share based compensation |  |  | 4.1 |  |  |  |  | (1.1 | ) |  |  |  | (1.0 | ) |
Foreign exchange loss |  |  | (0.1 | ) |  |  |  | 0.2 |  |  |  |  | (0.2 | ) |
Other, net |  |  | 1.3 |  |  |  |  | 0.6 |  |  |  |  | 1.6 |  |
Effective tax rate |  |  | 31.1 |  | % |  |  | 25.8 |  | % |  |  | 26.0 |  | %
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 27, |  |  | December 29, |
|  | 2024 |  |  | 2023 |
Deferred income tax assets: |  | 0 |  |  |  |
Allowance for doubtful accounts |  | $ | 1,374 |  |  | $ | 281 |
Net operating loss and tax credits carryforward |  |  | 2,530 |  |  |  | 2,940 |
Accrued expenses and other liabilities |  |  | 3,913 |  |  |  | 4,497 |
|  |  | 7,817 |  |  |  | 7,718 |
Valuation allowance |  |  | (1,273 | ) |  |  | (1,461 | )
|  |  | 6,544 |  |  |  | 6,257 |
Deferred income tax liabilities: |  |  |  |  |  |
Depreciation |  |  | (2,826 | ) |  |  | (3,381 | )
Tax over book amortization on goodwill and intangibles |  |  | (11,970 | ) |  |  | (10,834 | )
Other items |  |  | (212 | ) |  |  | (160 | )
|  |  | (15,008 | ) |  |  | (14,375 | )
Net deferred income tax liability |  | $ | (8,464 | ) |  | $ | (8,118 | )
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 27, 2024 and December 29, 2023 (in thousands):
|  | Year Ended |
|  | December 27, |  |  | December 29, |
|  | 2024 |  |  | 2023 |
Beginning balance |  | $ | 220 |  |  | $ | 450 |
Additions based on tax positions |  |  | — |  |  |  | 4 |
Reduction for prior year tax deductions |  |  | — |  |  |  | (234 | )
Ending balance |  | $ | 220 |  |  | $ | 220 |

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