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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Inventory and inventory related allowance | $ 1,605 | $ 2,440
Lease liabilities | 8,609 | 11,226
Share-based compensation | 4,024 | 4,337
Book over tax depreciation | 1,043 |
Intangibles | 90 | 137
Sales and bad debt allowances | 1,130 | 1,099
Accrued compensation | 127 | 444
Net operating loss | 29,632 | 28,728
Other | 47 | 151
Total deferred tax assets | 46,307 | 48,562
Valuation allowance | (38,458) | (37,565)
Net deferred tax assets | 7,849 | 10,997
Deferred tax liabilities: |  |
Right-of-use assets | 7,847 | 10,506
Tax over book depreciation |  | 489
Other | 2 | 2
Total deferred tax liabilities | 7,849 | 10,997
Net deferred tax assets | $ 0 | $ 0

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