As previously disclosed, in the third quarter of fiscal 2024, in connection with the strategic streamlining of its operational structure to optimize its clinical and behavioral product portfolio and its cost-savings initiative, the Company committed to a plan of reduction in force that has resulted and will further result in the elimination of certain positions and the termination of employment for certain employees worldwide (the “2024 Plan”). Refer to the tables below for the total restructuring charges under the 2024 Plan recorded for the fiscal year ended December 28, 2024. The cumulative amount incurred as of December 28, 2024 related to the aggregate 2024 Plan is $17,043. The Company expects the 2024 Plan to be fully executed by the end of fiscal 2025.

For the fiscal year ended December 28, 2024, the components of the Company’s restructuring charges for the 2024 Plan were as follows:


	Fiscal Year Ended
	December 28, 2024
Cash restructuring charges:
Employee termination benefit costs	$	15,734
Lease termination costs		168
Other cash restructuring charges		1,141
Total restructuring charges	$	17,043

For the fiscal year ended December 28, 2024, restructuring charges for the 2024 Plan were recorded in the Company’s consolidated statements of operations as follows:


	Fiscal Year Ended
	December 28, 2024
Cost of revenues	$	2,497
Selling, general and administrative expenses		14,546
Total restructuring charges	$	17,043

The following table presents a roll-forward of cash restructuring-related liabilities, which is included within accrued expenses in the Company’s consolidated balance sheets:


	Employee termination benefit costs			Lease termination costs		Other cash restructuring charges			Total
Balance as of December 30, 2023	$	—		$	—	$	—		$	—
Charges		15,520			168		1,141			16,829
Payments		(8,590	)		—		(1,141	)		(9,731	)
Change in estimate		214			—		—			214
Balance as of December 28, 2024	$	7,144		$	168	$	—		$	7,312

As of December 28, 2024, the Company expects the remaining employee termination benefit liability to be paid in full by the end of fiscal 2027.

As previously disclosed, in the fourth quarter of fiscal 2022, management reviewed the then-current global business operations of the Company as well as the different functions and systems supporting those operations and contrasted them with the Company's strategic priorities and requirements for fiscal 2023 and beyond. Based on that review, in December 2022, the Company's management resolved to centralize its global management of certain functions and systems, deprioritize and in some cases cease operations for certain non-strategic business lines, and continue the rationalization of its real estate portfolio to align with its future needs. Throughout December 2022 and January 2023, management developed and continued refining a detailed plan to achieve these goals.

The Company committed to a restructuring plan consisting of (i) an organizational restructuring and rationalization of certain functions and systems to centralize the Company’s management, align resources with strategic business lines and reduce costs associated with certain functions and systems (the “Organizational Restructuring”) and (ii) the continued rationalization of its real estate portfolio and resulting operating lease termination charges and the associated employment termination costs (the “Real Estate Restructuring,” and together with the Organizational Restructuring, the “2023 Plan”). Refer to the tables below for the total restructuring charges under the 2023 Plan recorded for the fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022. The cumulative amount incurred as of December 28, 2024 related to the aggregate 2023 Plan is $72,473.

The Organizational Restructuring has resulted and will further result in the elimination of certain positions and the termination of employment for certain employees worldwide. Refer to the tables below for the employee termination benefit costs related to the Organizational Restructuring under the 2023 Plan recorded for the fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022. The cumulative amount incurred as of December 28, 2024 for the aggregate employee termination benefit costs related to the Organizational Restructuring under the 2023 Plan is $40,950.

Refer to the tables below for the lease termination costs and employee termination benefit costs related to the Real Estate Restructuring under the 2023 Plan recorded for the fiscal years ended December 28, 2024, December 30, 2023 and December 31, 2022, as applicable. The cumulative amount incurred as of December 28, 2024 for the aggregate lease termination costs and employee termination benefit costs related to the Real Estate Restructuring under the 2023 Plan is $12,789 and $9,914, respectively.

Refer to the tables below for the other cash restructuring charges and other non-cash restructuring charges under the 2023 Plan recorded for the fiscal years ended December 28, 2024 and December 30, 2023. The cumulative amount incurred as of December 28, 2024 for the aggregate other cash restructuring charges and total non-cash restructuring charges under the 2023 Plan is $2,158 and $6,662, respectively.

For the fiscal year ended December 28, 2024, the components of the Company’s restructuring charges for the 2023 Plan were as follows:


	Fiscal Year Ended
	December 28, 2024
Cash restructuring charges:
Real Estate Restructuring - Lease termination costs	$	(135	)
Real Estate Restructuring - Employee termination benefit costs		2,438
Organizational Restructuring - Employee termination benefit costs		2,213
Other cash restructuring charges		581
Total cash restructuring charges	$	5,097
Non-cash restructuring charges		25
Total restructuring charges	$	5,122

For the fiscal year ended December 28, 2024, restructuring charges for the 2023 Plan were recorded in the Company’s consolidated statements of operations as follows:


	Fiscal Year Ended
	December 28, 2024
Cost of revenues	$	2,510
Selling, general and administrative expenses		2,612
Total restructuring charges	$	5,122

For the fiscal year ended December 30, 2023, the components of the Company’s restructuring charges for the 2023 Plan were as follows:


	Fiscal Year Ended
	December 30, 2023
Cash restructuring charges:
Real Estate Restructuring - Lease termination costs	$	12,924
Real Estate Restructuring - Employee termination benefit costs		5,678
Organizational Restructuring - Employee termination benefit costs		26,927
Other cash restructuring charges		1,577
Total cash restructuring charges	$	47,106
Non-cash restructuring charges:
Accelerated depreciation and amortization charges	$	6,831
Other non-cash restructuring charges		(194	)
Total non-cash restructuring charges	$	6,637
Total restructuring charges	$	53,743

For the fiscal year ended December 30, 2023, restructuring charges for the 2023 Plan were recorded in the Company’s consolidated statements of operations as follows:


	Fiscal Year Ended
	December 30, 2023
Cost of revenues	$	21,116
Selling, general and administrative expenses		32,627
Total restructuring charges	$	53,743

For the fiscal year ended December 31, 2022, the components of the Company’s restructuring charges for the 2023 Plan were as follows:


	Fiscal Year Ended
	December 31, 2022
Cash restructuring charges:
Real Estate Restructuring - Employee termination benefit costs	$	1,798
Organizational Restructuring - Employee termination benefit costs		11,810
Total restructuring charges	$	13,608

For the fiscal year ended December 31, 2022, restructuring charges for the 2023 Plan were recorded in the Company’s consolidated statements of operations as follows:


	Fiscal Year Ended
	December 31, 2022
Cost of revenues	$	1,798
Selling, general and administrative expenses		11,810
Total restructuring charges	$	13,608

The following table presents a roll-forward of cash restructuring-related liabilities, which is included within accrued expenses in the Company’s consolidated balance sheets:


	Real Estate Restructuring -			Real Estate Restructuring -			Organizational Restructuring -
	Lease termination costs			Employee termination benefit costs			Employee termination benefit costs			Other cash restructuring charges			Total
Balance as of December 31, 2022	$	—		$	1,798		$	11,810		$	—		$	13,608
Charges		12,924			5,678			26,927			1,577			47,106
Payments		(12,768	)		(4,813	)		(15,142	)		(1,233	)		(33,956	)
Balance as of December 30, 2023	$	156		$	2,663		$	23,595		$	344		$	26,758
Charges		—			2,363			2,547			581			5,491
Payments		(21	)		(1,835	)		(19,342	)		(925	)		(22,123	)
Change in estimate		(135	)		75			(334	)		—			(394	)
Balance as of December 28, 2024	$	—		$	3,266		$	6,466		$	—		$	9,732

As of December 28, 2024, the Company expects the remaining employee termination benefit liability related to the Real Estate Restructuring and the remaining employee termination benefit liability related to the Organizational Restructuring to be paid in full by the end of fiscal 2026.

As previously disclosed, in the second quarter of fiscal 2022, the Company committed to a restructuring plan consisting of (i) an organizational realignment to simplify the Company’s corporate structure and reduce associated costs (the “Organizational Realignment”) and (ii) a continued rationalization of its real estate portfolio resulting in the termination of certain of the Company’s operating leases (together with the Organizational Realignment, the “2022 Plan”). The Organizational Realignment has resulted in the elimination of certain positions and termination of employment for certain employees worldwide. Refer to the tables below for the total restructuring charges under the 2022 Plan recorded for the fiscal year ended December 31, 2022. The cumulative amount incurred as of December 28, 2024 related to the aggregate 2022 Plan is $28,324.

For the fiscal year ended December 31, 2022, the components of the Company’s restructuring charges for the 2022 Plan were as follows:


	Fiscal Year Ended
	December 31, 2022
Cash restructuring charges:
Lease termination costs	$	2,424
Employee termination benefit costs		19,170
Other cash restructuring charges		995
Total cash restructuring charges	$	22,589
Non-cash restructuring charges:
Lease impairments	$	2,680
Accelerated depreciation and amortization charges		1,453
Other non-cash restructuring charges		459
Total non-cash restructuring charges	$	4,592
Total restructuring charges	$	27,181

See Note 4 for additional information in regard to the Company's lease impairments for the fiscal year ended December 31, 2022.

The following table presents a roll-forward of cash restructuring-related liabilities, which is included within accrued expenses in the Company’s consolidated balance sheets:


	Lease termination costs			Employee termination benefit costs			Other cash restructuring charges			Total
Balance as of January 1, 2022	$	—		$	—		$	—		$	—
Charges		2,424			19,170			995			22,589
Payments		(1,877	)		(10,909	)		—			(12,786	)
Balance as of December 31, 2022	$	547		$	8,261		$	995		$	9,803
Payments		(122	)		(8,880	)		(995	)		(9,997	)
Change in estimate		(425	)		1,560			—			1,135
Balance as of December 30, 2023	$	—		$	941		$	—		$	941
Payments		—			(949	)		—			(949	)
Change in estimate		—			8			—			8
Balance as of December 28, 2024	$	—		$	—		$	—		$	—