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INCOME TAXES
 12 Months Ended
Dec. 29, 2024
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
At December 29, 2024, federal income tax receivable of $0.5 million is included in Other current assets and state income tax payable of $0.2 million is included in Income taxes payable in the consolidated balance sheets. At December 31, 2023, federal income tax receivable of $0.7 million is included in Other current assets and state income tax payable of $0.3 million is included in Income taxes payable in the consolidated balance sheets.

The Company’s income tax expense for the fiscal years are comprised of the following at (in thousands): 
 December 29, 2024December 31,
2023		January 1, 2023
Current Federal income tax benefit (expense)$523 $(1,312)$(589)
Current state income tax(1,338)(825)(717)
Deferred tax benefit (expense)1,185 5,075 (2,353)
Income tax benefit (expense) from continuing operations370 2,938 (3,659)
Income tax expense from discontinued operations— — (4,810)
Income tax benefit (expense)$370 $2,938 $(8,469)

Significant components of the Company’s deferred income taxes are as follows at (in thousands): 
 December 29,
2024		December 31,
2023
Deferred tax assets:
Allowance for credit losses$239 $120 
Goodwill and intangible assets6,343 5,242 
Accrued payroll and expenses1,935 681 
Contingent consideration664 2,087 
Share-based compensation513 602 
Net operating loss carry forward1,425 662 
Deferred tax liabilities:
Prepaid expenses and other current assets(610)(735)
Property and equipment(2,053)(1,388)
Deferred income taxes, net$8,456 $7,271 
The income tax provision, reconciled to the tax computed at the statutory federal rate, is as follows at (in thousands): 
 December 29, 2024December 31, 2023January 1, 2023
Tax benefit (expense) at federal statutory rate$784 (21)%$2,764 (21)%$(3,133)(21)%
State income tax (expense) benefit, net of federal benefit(366)10 %194 (2)%(795)(6)%
Equity, permanent differences and other(48)1 %(319)2 %(178)(1)%
Work Opportunity Tax Credit, net— — %299 (2)%447 3 %
Income tax benefit (expense) from continuing operations370 (10)%2,938 (23)%(3,659)(25)%
Income tax expense from discontinued operations— — %— — %(4,810)(25)%
Income tax benefit (expense)$370 (10)%$2,938 (23)%$(8,469)(25)%