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Income Taxes (Tables)

12 Months Ended

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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