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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Tax

Loss before income taxes includes the following components for the fiscal years ended December 31, 2023, December 25, 2022, and December 26, 2021 (in thousands):

						2023						2022						2021
U.S.						$	(20,894)					$	(77,976)					$	(50,419)
Foreign						(24)						(160)						(176)
Loss before income taxes						$	(20,918)					$	(78,136)					$	(50,595)

Schedule of Provision (Benefit) for Income Taxes

The expense (benefit) for income taxes for the fiscal years ended December 31, 2023, December 25, 2022, and December 26, 2021 consist of the following (in thousands):

						2023						2022						2021
Current:
Federal						$	37					$	374					$	—
State						273						373						(152)
Foreign						—						—						—
Total current income tax expense (benefit)						$	310					$	747					$	(152)
Deferred:
Federal						$	—					$	—					$	—
State						—						—						—
Foreign						—						—						—
Total deferred income tax expense (benefit)						—						—						—
Income tax expense (benefit), net						$	310					$	747					$	(152)

Schedule of Reconciliation of Income Tax Provision that would Result from Applying the Federal Statutory Rate to Income Tax Provision

The reconciliation between the income tax expense (benefit) and the amount of income tax computed by applying the U.S. federal statutory rate to loss before income taxes as shown in the accompanying Consolidated Statements of Operations and Comprehensive Loss for fiscal years ended December 31, 2023, December 25, 2022, and December 26, 2021 is as follows:

						2023						2022						2021
Tax provision at U.S. federal statutory rate						21.0		%				21.0		%				21.0		%
State income taxes						4.2						4.0						3.8
FICA tip tax credits						—						—						—
Foreign taxes versus U.S statutory rate						—						—						—
Valuation allowance on deferred income tax assets						(22.3)						(24.2)						(25.2)
Impact of CARES Act and related method changes						—						—						—
Other tax credits						—						—						—
Meals and entertainment						—						—						—
Excess stock options						(3.3)						(1.1)						1.1
Employee travel						—						—						—
Other						(1.1)						(0.7)						(0.4)
Effective tax rate						(1.5)		%				(1.0)		%				0.3		%

Schedule of the Company's Total Deferred Tax Assets and Liabilities

The Company's federal and state deferred taxes at December 31, 2023 and December 25, 2022 are as follows (in thousands):

						2023						2022
Deferred tax assets:
Leasing transactions						$	113,963					$	115,832
General business and other tax credits						40,441						40,802
Net operating loss carryover						44,131						47,847
Accrued compensation and related costs						5,361						8,651
Goodwill						7,244						7,851
Stock-based compensation						6,333						7,309
Advanced payments						628						1,371
Interest expense						11,345						5,247
Other non-current deferred tax assets						2,478						3,479
Subtotal						231,924						238,389
Valuation allowance						(119,861)						(115,790)
Total						$	112,063					$	122,599
Deferred tax liabilities:
Leasing transactions						$	(97,386)					$	(97,871)
Property and equipment						(1,242)						(11,550)
Supplies inventory						(4,415)						(4,047)
Prepaid expenses						(1,472)						(1,906)
Other non-current deferred tax liabilities						(7,548)						(7,225)
Total						$	(112,063)					$	(122,599)
Net deferred tax asset						$	—					$	—

Schedule of the Company's Unrecognized Tax Benefits

The following table summarizes the Company's unrecognized tax benefits at December 31, 2023, December 25, 2022, and December 26, 2021 (in thousands):

						2023						2022						2021
Beginning of year						$	185					$	32					$	80
Increase due to current year tax positions						—						177						3
Due to decrease to a position taken in a prior year						—						—						—
Settlements						—						—						—
Reductions related to lapses in the statute of limitations						—						(24)						(51)
End of year						$	185					$	185					$	32

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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