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v3.25.3

Accrued Expenses | 9 Months Ended
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Sep. 27, 2025
Accrued Liabilities, Current [Abstract] |
Accrued Expenses | Accrued Expenses Accrued expenses consisted of the following (in thousands):
| September 27, 2025 |  | December 28, 2024
Accrued manufacturing and logistics cost | $ | 23,627 |  |  | $ | 16,504 |
Accrued returns and sales incentives | 10,496 |  |  | 20,949 |
Accrued compensation and benefits | 10,167 |  |  | 12,322 |
Accrued warranty | 9,192 |  |  | 18,233 |
Accrued taxes payable | 5,603 |  |  | 9,641 |
Current portion of operating lease liabilities | 5,099 |  |  | 4,897 |
Accrued restructuring and other | 1,311 |  |  | 4,219 |
Accrued interest (1) | — |  |  | 3,647 |
Accrued other | 5,111 |  |  | 10,185 |
| $ | 70,606 |  |  | $ | 100,597 |
(1)At September 27, 2025, in connection with the Company's negotiations with the Lenders and the counterparty to a potential sale transaction, all cash payments, including principal and interest, were assumed to be deferred until settlement of the Term Loan. Therefore, accrued cash interest was included in the fair value of the debt at September 27, 2025. In late October 2025, the Lenders agreed to defer all cash interest due on October 28, 2025 (approximately $5.1 million) until November 28, 2025. See Note 9, Debt, for additional information.

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