XML 26 R15.htm IDEA: XBRL DOCUMENT v3.25.3
Accrued Expenses
 9 Months Ended
Sep. 27, 2025
Accrued Liabilities, Current [Abstract]  
Accrued Expenses Accrued Expenses
Accrued expenses consisted of the following (in thousands):
September 27, 2025December 28, 2024
Accrued manufacturing and logistics cost$23,627 $16,504 
Accrued returns and sales incentives10,496 20,949 
Accrued compensation and benefits10,167 12,322 
Accrued warranty9,192 18,233 
Accrued taxes payable
5,603 9,641 
Current portion of operating lease liabilities5,099 4,897 
Accrued restructuring and other
1,311 4,219 
Accrued interest (1)
— 3,647 
Accrued other5,111 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.