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Supplemental Balance Sheet Information | 12 Months Ended
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Dec. 28, 2025
Supplemental Balance Sheet Information [Abstract] |
Supplemental Balance Sheet Information | (6) Supplemental Balance Sheet Information Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands):
|  | As of |
|  | December 28, |  |  | December 29, |
|  | 2025 |  |  | 2024 |
Costs to obtain contracts and costs to fulfill contracts (1) |  | $ | 7,361 |  |  | $ | 3,759 |
Other |  |  | 9,552 |  |  |  | 4,447 |
Total prepaid expenses and other current assets |  | $ | 16,913 |  |  | $ | 8,206 |
(1) | Costs to obtain contracts and costs to fulfill contracts with customers are recognized within sales commissions and cost of revenues, respectively, when the related revenue is recognized.
Property and Equipment, Net Property and equipment, net consist of the following (in thousands):
|  | As of |
|  | December 28, |  |  | December 29, |
|  | 2025 |  |  | 2024 |
Internal-use software |  | $ | 308 |  |  | $ | 420 |
Equipment |  |  | 145 |  |  |  | 73 |
Furniture and equipment |  |  | 1,112 |  |  |  | 724 |
Vehicles |  |  | 6,824 |  |  |  | 5,174 |
Leasehold improvements |  |  | 378 |  |  |  | 18 |
Total property and equipment |  |  | 8,767 |  |  |  | 6,409 |
Less: accumulated depreciation and amortization |  |  | (3,877 | ) |  |  | (916 | )
Total property and equipment, net |  | $ | 4,890 |  |  | $ | 5,493 |
Depreciation and amortization expense totaled $3.0 million and $2.0 million for the fiscal years ended December 28, 2025 and December 29, 2024, respectively. Finance leases are included within vehicles and account for $1.7 million and $3.9 million of the total balance as of the fiscal years ended December 28, 2025, and December 29, 2024, respectively. In the fiscal year ended December 29, 2024, the Company capitalized $1.2 million, of internal-use software development costs. The Company recognized a total of $3.8 million on impairment and loss on disposal of property and equipment for the fiscal year ended December 29, 2024 consisting primarily of $3.4 million relating to its proprietary HelioTrackTM software system. The Company impaired the value of its HelioTrackTM software as this software has no future use following the completion of the migration to software acquired in the SunPower Acquisition. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the following (in thousands):
|  | As of |
|  | December 28, |  |  | December 29, |
|  | 2025 |  |  | 2024 |
Accrued compensation and benefits |  | $ | 7,202 |  |  | $ | 6,619 |
Income taxes payable |  |  | 278 |  |  |  | — |
Professional fees |  |  | 70 |  |  |  | 8,028 |
Accrued legal settlements |  |  | 9,500 |  |  |  | 7,700 |
Accrued rebates and credits |  |  | 7,564 |  |  |  | 7,641 |
Deferred financing fees |  |  | 4,868 |  |  |  | 4,674 |
Investor financing deposit with related party (1) |  |  | 2,000 |  |  |  | — |
Accrued interest (2) |  |  | 6,301 |  |  |  | 4,523 |
Other (3) |  |  | 19,194 |  |  |  | 16,896 |
Total accrued expenses and other current liabilities |  | $ | 56,977 |  |  | $ | 56,081 |
(1) | The Company received a deposit of $2.0 million from the Rodgers Massey Revocable Living Trust (“Rodgers Revocable Trust”), a related party, in fiscal 2025. In January 2026, these proceeds along with an additional $1.3 million received in January 2026 was converted to a 12.0% convertible promissory note. Refer to Note 20 – Subsequent Events – 12.0% Convertible Promissory Note for further details.
(2) | Includes accrued interest due to related parties of $2.6 million and $2.5 million as of December 28, 2025 and December 29, 2024, respectively.
(3) | No individual items exceed 5% of total current liabilities.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/210/tableOfContent + Details
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