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Income Taxes (Tables) | 12 Months Ended
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Dec. 27, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income (Loss) Before Income Taxes | Income (loss) before income taxes for the Company’s domestic and foreign operations was as follows (in thousands):
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Domestic operations |  | $ | (72,708 | ) |  | $ | (9,790 | ) |  | $ | (11,381 | )
Foreign operations |  |  | — |  |  |  | 395 |  |  |  | 637 |
Total |  | $ | (72,208 | ) |  | $ | (9,395 | ) |  | $ | (10,744 | )
Components of Income Tax Expense (Benefit) | Income tax expense (benefit) consisted of the following (in thousands):
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | (6,739 | ) |  | $ | 159 |  |  | $ | (339 | )
Deferred |  |  | 13 |  |  |  | 9,379 |  |  |  | (1,644 | )
|  |  | (6,726 | ) |  |  | 9,538 |  |  |  | (1,983 | )
State and Local: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 185 |  |  |  | 227 |  |  |  | 73 |
Deferred |  |  | 5 |  |  |  | 4,425 |  |  |  | (305 | )
|  |  | 190 |  |  |  | 4,652 |  |  |  | (232 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | — |  |  |  | — |  |  |  | 20 |
|  |  | — |  |  |  | — |  |  |  | 20 |
Income tax expense (benefit) |  | $ | (6,536 | ) |  | $ | 14,190 |  |  | $ | (2,195 | )
Reconciliation of Differences Between Federal Statutory and Effective Income (Loss) Tax Rate | Income tax expense (benefit) differed from the amounts computed by applying the U.S. federal income tax rates to income (loss) before income taxes as a result of the following (in thousands):
|  | Fiscal Year |
|  | 2020 |  |  | 2019 |  |  | 2018 |
U.S. federal statutory tax |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Computed “expected” tax benefit |  | $ | (15,164 | ) |  | $ | (1,973 | ) |  | $ | (2,256 | )
Increase (reduction) resulting from: |  |  |  |  |  |  |  |  |  |  |  |
Valuation allowance |  |  | 14,265 |  |  |  | 16,116 |  |  |  | - |
Rate change impact of net operating loss carryback |  |  | (2,592 | ) |  |  | - |  |  |  | - |
Minority interest |  |  | 74 |  |  |  | (107 | ) |  |  | (87 | )
Permanent differences |  |  | 99 |  |  |  | 425 |  |  |  | 220 |
State and local income taxes, net of federal income tax effect |  |  | (3,338 | ) |  |  | (361 | ) |  |  | (436 | )
FICA and other tax credits |  |  | (248 | ) |  |  | (504 | ) |  |  | (522 | )
Equity compensation |  |  | 477 |  |  |  | 577 |  |  |  | 1,089 |
Other |  |  | (109 | ) |  |  | (106 | ) |  |  | (252 | )
Tax rate change |  |  | — |  |  |  | 123 |  |  |  | 49 |
|  | $ | (6,536 | ) |  | $ | 14,190 |  |  | $ | (2,195 | )
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities reflected in the consolidated balance sheets are presented below (in thousands):
|  | December 27, |  |  | December 29, |
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 14,364 |  |  | $ | 3,721 |
Accrued liabilities |  |  | 2,152 |  |  |  | 848 |
Deferred revenue |  |  | 573 |  |  |  | 423 |
Stock-based compensation |  |  | 1,993 |  |  |  | 2,516 |
Property and equipment |  |  | 3,505 |  |  |  | 4,568 |
Operating lease liabilities |  |  | 59,230 |  |  |  | 62,313 |
Tax credits and other carryforwards |  |  | 2,319 |  |  |  | 1,538 |
Gross deferred tax assets |  |  | 84,136 |  |  |  | 75,927 |
Valuation allowance |  |  | (30,381 | ) |  |  | (16,116 | )
Net deferred tax assets |  |  | 53,755 |  |  |  | 59,811 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaids |  |  | (285 | ) |  |  | (492 | )
Right-of-use asset for operating leases |  |  | (51,637 | ) |  |  | (57,717 | )
Intangible assets |  |  | (1,249 | ) |  |  | (1,162 | )
Smallwares |  |  | (482 | ) |  |  | (533 | )
Other |  |  | (348 | ) |  |  | (134 | )
Total deferred tax liabilities |  |  | (54,001 | ) |  |  | (60,038 | )
Net deferred tax liabilities |  | $ | (246 | ) |  | $ | (227 | )

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