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Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

12 Months Ended

Dec. 29, 2024

Payables and Accruals [Abstract]

Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

7. Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

Accrued payroll and payroll-related liabilities consist of the following at December 29, 2024 and December 31, 2023 (in thousands):

			December 29, 2024						December 31, 2023
Payroll and payroll-related taxes			$	18,438					$	9,484
Workers compensation insurance			6,459						4,363
Corporate and restaurant incentive compensation			4,168						9,617
Accrued vacation			6,583						6,528
Other			4,024						2,532
Accrued payroll and payroll-related liabilities			$	39,672					$	32,524

Accrued liabilities and other current liabilities consist of the following at December 29, 2024 and December 31, 2023 (in thousands):

			December 29, 2024						December 31, 2023
State and city sales tax payable			$	6,224					$	7,830
Real estate, personal property, state income, and other taxes payable			6,933						7,067
Insurance			10,201						6,204
Utilities			3,016						2,929
Legal			4,935						8,740
Accrued interest			1,536						1,657
Accrued marketing			2,830						3,650
Current portion of finance lease liabilities			1,019						939
Accrued termination benefits			—						184
Other			6,237						7,001
Accrued liabilities and other current liabilities			$	42,931					$	46,201

Accrued termination benefits represents one-time termination benefits primarily related to changes in leadership positions as a result of our strategic pivot under the North Star plan and a related reduction in force and are accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. The Company incurred a cumulative total of $5.1 million in one-time termination benefits, which is comprised of $0, $2.1 million, and $3.0 million recognized during fiscal 2024, 2023, and 2022, respectively, and included in Impairment and other charges (gains) in the Consolidated Statements of Operations and Comprehensive Loss. One-time termination benefits activity for the years ended December 31, 2023 and December 29, 2024, respectively is as follows:

			Termination Benefits
Balance as of December 25, 2022			$	2,505
Charges			2,077
Cash Payments			(4,398)
Balance as of December 31, 2023			$	184
Charges			—
Cash Payments			(184)
Balance as of December 29, 2024			$	—

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- Definition

The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 720
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483384/720-30-45-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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- References

No definition available.

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