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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Tax

The provision for income taxes is comprised of the following:

(in thousands)			2023			2022			2021
Current taxes:
Federal			$	329		$	1,360		$	4,925
State			582			1,397			4,067
Foreign			2,817			4,635			2,393
Total current taxes			3,728			7,392			11,385
Deferred taxes:
Federal			(8,109)			3,434			617
State			(1,383)			345			88
Foreign			(708)			(28)			126
Total deferred taxes			(10,200)			3,751			831
Provision for income taxes			$	(6,472)		$	11,143		$	12,216

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)			2023			%			2022			%			2021			%
Income tax expense (benefit) based on statutory rate			$	(4,335)		21.0		%	$	15,417		21.0		%	$	15,508		21.0		%
Increase (decrease) resulting from:
State income taxes, net of federal benefit			(1,384)			6.7			3,008			4.1			3,548			4.8
Hiring tax credits, net			(4,997)			24.2			(7,911)			(10.8)			(7,582)			(10.3)
CARES Act			—			—			—			—			(468)			(0.6)
Uncertain tax positions			(206)			1.0			(1,336)			(1.8)			(391)			(0.5)
Non-deductible goodwill impairment charge			2,287			(11.1)			—			—			—			—
Non-deductible and non-taxable items			1,178			(5.7)			1,377			1.9			589			0.8
Foreign taxes			587			(2.9)			654			0.9			211			0.3
Other, net			398			(1.9)			(66)			(0.1)			801			1.0
Total income tax expense (benefit)			$	(6,472)		31.3		%	$	11,143		15.2		%	$	12,216		16.5		%

Schedule of Components of Income Before Income Tax

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

(in thousands)			2023			2022			2021
U.S.			$	(27,773)		$	56,964		$	61,433
Foreign			7,128			16,452			12,417
Income (loss) before tax expense (benefit)			$	(20,645)		$	73,416		$	73,850

Schedule of Deferred Tax Assets and Liabilities

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

(in thousands)			December 31, 2023			December 25, 2022
Deferred tax assets:
Allowance for credit losses			$	590		$	869
Accounts payable and other accrued expenses			11,242			9,641
Net operating loss carryforwards			7,535			1,243
Tax credit carryforwards			16,030			9,801
Accrued wages and benefits			7,311			8,877
Deferred compensation			12,356			8,641
Lease liabilities			17,378			16,025
Other			371			368
Total			72,813			55,465
Valuation allowance			(834)			(2,152)
Total deferred tax asset, net of valuation allowance			71,979			53,313
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets			(655)			(583)
Lease right-of-use assets			(14,052)			(12,909)
Depreciation and amortization			(21,958)			(14,100)
Workers’ compensation			(192)			(347)
Total deferred tax liabilities			(36,857)			(27,939)
Deferred income taxes, net			$	35,122		$	25,374

Summary of Tax Credit Carryforwards

The following table summarizes our credit carryforwards and NOLs along with their respective valuation allowance as of December 31, 2023:

(in thousands)			Carryover tax benefit			Valuation allowance			Expected benefit			Year expiration begins
Year-end tax attributes:
Federal WOTCs			$	16,030		$	—		$	16,030		2039
State NOLs			2,808			(834)			1,974			Various
Federal NOLs			4,727			—			4,727			Indefinite
Foreign alternative minimum tax credits			287			—			287			2033
Total			$	23,852		$	(834)		$	23,018

Income Tax Valuation Allowance

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

(in thousands)			2023			2022			2021
Beginning balance			$	2,152		$	2,368		$	3,072
Charged to expense			(58)			(216)			26
Release of allowance			(1,260)			—			(730)
Ending balance			$	834		$	2,152		$	2,368

Schedule of Unrecognized Tax Benefits

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

(in thousands)			2023			2022			2021
Beginning balance			$	830		$	1,881		$	1,930
Increases for tax positions related to the current year			124			53			188
Decreases for tax positions related to prior years			—			—			(52)
Reductions due to lapsed statute of limitations			(362)			(1,104)			(185)
Ending balance			$	592		$	830		$	1,881

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