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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Jan. 01, 2022 | Jan. 02, 2021
--- | --- | --- | ---
Deferred tax assets: |  |  |
Inventory and inventory related allowance |  | $ 1,373 | $ 1,082
Lease liabilities |  | 10,830 | 7,311
Share-based compensation |  | 3,108 | 2,102
Book over tax depreciation |  |  | 468
Intangibles |  | 161 | 660
Sales and bad debt allowances |  | 1,021 | 1,044
Accrued compensation |  | 445 | 436
Net operating loss |  | 32,102 | 24,131
Other |  | 210 | 186
Total deferred tax assets |  | 49,250 | 37,420
Valuation allowance | $ (37,637) | (37,637) | (30,516)
Net deferred tax assets |  | 11,613 | 6,904
Deferred tax liabilities: |  |  |
Right-of-use assets |  | 10,203 | 6,879
Tax over book depreciation |  | 1,410 |
Other |  |  | 25
Total deferred tax liabilities |  | 11,613 | 6,904
Net deferred tax assets |  | $ 0 | $ 0

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