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INCOME TAXES - Deferred Tax Assets (Details) - USD ($)
$ in Thousands
Dec. 29, 2019
Dec. 30, 2018
Income Taxes    
Deferred rent   $ 411
Federal net operating loss carry-forwards $ 1,980 1,812
State net operating loss carry-forwards 1,993 4,130
Intangible property basis difference (7) 131
Financing lease obligation   299
Tax credit carryover 2,581 2,164
Accrued expenses 168 205
Stock-based compensation 187 103
Deferred revenue 693 666
Lease reserve 8,060 107
Accrued and deferred compensation 53 36
Contribution carryover 50 46
Transaction and organization costs 121  
Inventories 10 5
Total deferred tax assets 15,889 10,115
Property and equipment basis difference (755) (568)
Inventories (146) (83)
Prepaid expenses (365) (236)
Right of use asset (6,664)  
Total deferred tax liability (7,930) (887)
Net deferred tax assets 7,959 9,228
Valuation allowance (1,313) (3,481)
Deferred tax asset, net $ 6,646 $ 5,747