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INCOME TAXES (Tables)

12 Months Ended

Dec. 26, 2021

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax

The provision for income taxes is comprised of the following:

(in thousands)			2021			2020			2019
Current taxes:
Federal			$	4,925		$	(7,318)		$	(933)
State			4,067			(382)			3,835
Foreign			2,393			3,045			2,806
Total current taxes			11,385			(4,655)			5,708
Deferred taxes:
Federal			617			(22,416)			846
State			88			(3,369)			1,216
Foreign			126			(981)			(799)
Total deferred taxes			831			(26,766)			1,263
Provision for income taxes			$	12,216		$	(31,421)		$	6,971

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported on the Consolidated Statements of Operations and Comprehensive Income (Loss) are as follows:

(in thousands, except percentages)			2021			%			2020			%			2019			%
Income tax expense (benefit) based on statutory rate			$	15,508		21.0		%	$	(36,385)		21.0		%	$	14,709		21.0		%
Increase (decrease) resulting from:
State income taxes, net of federal benefit			3,548			4.8			(6,631)			3.8			3,666			5.3
Hiring tax credits, net			(7,582)			(10.3)			(7,719)			4.5			(13,627)			(19.4)
CARES Act			(468)			(0.6)			(2,939)			1.7			—			—
Non-deductible goodwill impairment charge			—			—			21,849			(12.6)			—			—
Non-deductible/non-taxable items			589			0.8			124			(0.1)			1,559			2.2
Foreign taxes			211			0.3			(977)			0.5			282			0.4
Other, net			410			0.5			1,257			(0.7)			382			0.5
Total tax expense (benefit)			$	12,216		16.5		%	$	(31,421)		18.1		%	$	6,971		10.0		%

Schedule of Components of Income Before Income Tax

U.S. and international components of income (loss) before tax expense (benefit) was as follows:

(in thousands)			2021			2020			2019
U.S.			$	61,433		$	(148,492)		$	61,610
International			12,417			(24,770)			8,434
Income (loss) before tax expense (benefit)			$	73,850		$	(173,262)		$	70,044

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

(in thousands)			December 26, 2021			December 27, 2020
Deferred tax assets:
Allowance for credit losses			$	1,750		$	991
Workers’ compensation			1,653			—
Accounts payable and other accrued expenses			8,970			7,933
Net operating loss carryforwards			2,002			3,679
Tax credit carryforwards			11,920			18,461
Accrued wages and benefits			9,227			7,938
Deferred compensation			9,083			10,130
Lease liabilities			16,762			21,771
Other			137			1,047
Total			61,504			71,950
Valuation allowance			(2,368)			(3,072)
Total deferred tax asset, net of valuation allowance			59,136			68,878
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets			(515)			(1,840)
Lease right-of-use assets			(13,638)			(20,692)
Depreciation and amortization			(15,653)			(13,274)
Workers’ compensation			—			(3,053)
Total deferred tax liabilities			(29,806)			(38,859)
Deferred income taxes, net			$	29,330		$	30,019

Income Tax Valuation Allowance

The activity related to the income tax valuation allowance was as follows:

(in thousands)			2021			2020			2019
Beginning balance			$	3,072		$	1,780		$	2,079
Charged to expense			26			1,292			—
Release of allowance			(730)			—			(299)
Ending balance			$	2,368		$	3,072		$	1,780

Summary of Tax Credit Carryforwards

The following table summarizes our NOLs and credit carryforwards along with their respective valuation allowance as of December 26, 2021:

(in thousands)			Carryover tax benefit			Valuation allowance			Expected benefit			Year expiration begins
Year-end tax attributes:
Federal WOTCs			$	10,508		$	—		$	10,508		2039
State NOLs			2,002			(957)			1,045			Various
California Enterprise Zone credits			1,411			(1,411)			—			2026
Foreign alternative minimum tax credits			359			—			359			2032
Total			$	14,280		$	(2,368)		$	11,912

Schedule of Unrecognized Tax Benefits

The following table summarizes the activity related to our unrecognized tax benefits:

(in thousands)			2021			2020			2019
Beginning balance			$	1,930		$	2,078		$	2,190
Increases for tax positions related to the current year			188			218			318
Decreases for tax positions related to prior years			(52)			—			—
Reductions due to lapsed statute of limitations			(185)			(366)			(430)
Ending balance			$	1,881		$	1,930		$	2,078

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