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DISCONTINUED OPERATIONS (Tables)
6 Months Ended
Jun. 29, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The financial results of BGSF Professional are as follows (in thousands):

Thirteen Weeks EndedTwenty-six Weeks Ended
June 29, 2025June 30, 2024June 29, 2025June 30, 2024
Revenue
$40,268 $42,411 $82,619 $86,630 
Cost of services
28,024 28,377 57,015 58,501 
Gross profit
12,244 14,034 25,604 28,129 
Selling, general, and administrative expenses10,000 10,828 19,908 21,582 
Gain on contingent consideration(450)— (450)— 
Depreciation and amortization
1,336 1,649 2,678 3,317 
Income from discontinued operations
1,358 1,557 3,468 3,230 
Interest (expense) benefit(49)44 (91)89 
Income from discontinued operations before taxes
1,309 1,601 3,377 3,319 
Income tax expense
(183)(280)(737)(742)
Income from discontinued operations, net of income taxes
$1,126 $1,321 $2,640 $2,577 
Carrying amount of assets, liabilities, and equity included as part of discontinued operations (in thousands):
June 29,
2025
December 29, 2024
Carrying amount of assets included as part of discontinued operations:
Cash and cash equivalents$511 $321 
Accounts receivable (net of allowance for credit losses of $378 and $223, respectively)25,719 23,046 
Prepaid expenses1,105 885 
Other current assets138 102 
Total current assets27,473 24,354 
Property and equipment, net568 529 
Deposits84 88 
Software as a service, net361 370 
Deferred income taxes, net640 607 
Right of-use-assets-operating leases, net3,676 3,891 
Intangible assets, net17,668 20,131 
Goodwill58,078 58,078 
Total other assets81,075 83,694 
Total assets classified as discontinued operations
$108,548 $108,048 
Carrying amount of liabilities and equity included as part of discontinued operations:
Accrued payroll and expenses$8,336 $8,133 
Contingent consideration, current portion1,696 2,662 
Lease liabilities, current portions1,061 1,030 
Total current liabilities11,093 11,825 
Lease liabilities, less current portion2,883 3,071 
Contingent consideration, less current portion608 — 
Total noncurrent liabilities3,491 3,071 
Other long-term liabilities (intercompany)29,222 32,195 
Total liabilities classified as discontinued operations
43,806 47,091 
Retained earnings64,742 60,957 
Total liabilities and equity classified as discontinued operations$108,548 $108,048