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DISCONTINUED OPERATIONS (Tables)
9 Months Ended
Sep. 28, 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 EndedThirty-nine Weeks Ended
September 28, 2025September 29, 2024September 28, 2025September 29, 2024
Revenue
$29,490 $41,362 $112,109 $127,992 
Cost of services
20,325 27,730 77,340 86,231 
Gross profit
9,165 13,632 34,769 41,761 
Selling, general, and administrative expenses7,590 10,602 27,497 32,184 
Gain on contingent consideration450 — — — 
Depreciation and amortization
899 1,557 3,577 4,874 
Income from discontinued operations before taxes
$226 $1,473 $3,695 $4,703 
The preliminary carrying amount of assets, liabilities, and equity included as part of discontinued operations (in thousands):
September 7,
2025
December 29, 2024
Cash and cash equivalents$355 $321 
Accounts receivable (net of allowance for credit losses of $378 and $223, respectively)25,481 23,046 
Prepaid expenses1,062 885 
Other current assets92 102 
Total current assets26,990 24,354 
Property and equipment, net541 529 
Deposits82 88 
Software as a service, net353 370 
Deferred income taxes, net681 607 
Right of-use-assets-operating leases, net3,442 3,891 
Intangible assets, net16,874 20,131 
Goodwill58,078 58,078 
Total other assets80,051 83,694 
Total assets classified as discontinued operations
$107,041 $108,048 
Accrued payroll and expenses$9,148 $8,133 
Contingent consideration, current portion— 2,662 
Lease liabilities, current portions963 1,030 
Total current liabilities10,111 11,825 
Lease liabilities, less current portion2,735 3,071 
Total noncurrent liabilities2,735 3,071 
Other long-term liabilities (intercompany)— 32,195 
Total liabilities classified as discontinued operations
12,846 47,091 
Retained earnings94,195 60,957 
    Total liabilities and equity classified as discontinued operations$107,041 $108,048