Income Taxes (Tables)

12 Months Ended

Jan. 01, 2022

Income Tax Disclosure [Abstract]

Schedule of components of income before provision for income taxes

The components of income before provision for income taxes are as follows (in thousands):

	Year Ended		Year Ended		Year Ended
	January 1, 2022 (52 weeks)		January 2, 2021 (53 weeks)		December 28, 2019 (52 weeks)
Income before provision for income taxes:
U.S.	$	43,511	$	26,054	$	20,778
Foreign	10,764		7,568		6,019
Total	$	54,275	$	33,622	$	26,797

Schedule of components of provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

	Year Ended		Year Ended		Year Ended
	January 1, 2022 (52 weeks)		January 2, 2021 (53 weeks)		December 28, 2019 (52 weeks)
Currently payable:
Federal	$	7,072	$	4,039	$	4,252
Foreign	2,517		1,335		1,119
State	2,561		2,627		1,838
Total current expense	12,150		8,001		7,209
Deferred:
Federal	(92)		1,170		(869)
Foreign	230		309		331
State	308		(365)		(621)
Total deferred expense (benefit)	446		1,114		(1,159)
Total tax expense	$	12,596	$	9,115	$	6,050

Schedule of reconciliation of tax rates with the federal statutory rate

A reconciliation of CRA's tax rates with the federal statutory rate is as follows:

	Fiscal Year		Fiscal Year		Fiscal Year
	2021		2020		2019
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal income tax benefit	5.3		5.8		5.5
Tax law changes	0.4		0.2		—
Share-based compensation	(5.0)		(1.8)		(5.0)
Meals & Entertainment Expense	0.1		0.2		1.7
Executive Compensation	1.3		1.6		1.6
Uncertain tax positions	(0.3)		(0.1)		(2.5)
Other	0.4		0.2		0.3
Annual effective tax rate	23.2	%	27.1	%	22.6	%

Schedule of components of deferred tax assets (liabilities)

The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

	January 1, 2022		January 2, 2021
Deferred tax assets:
Accrued compensation and related expense	$	15,047	$	15,453
Allowance for doubtful accounts	1,375		1,535
Net operating loss carryforwards	281		194
Lease liabilities	34,523		38,146
Foreign exchange and other	76		79
Total gross deferred tax assets	51,302		55,407
Less: valuation allowance	(308)		—
Total deferred tax assets, net of valuation allowance	50,994		55,407
Deferred tax liabilities:
Goodwill and other intangible asset amortization	4,262		3,523
Right-of-Use assets	27,710		30,761
Property and equipment	9,788		11,595
Prepaids and other	944		586
Total deferred tax liabilities	42,704		46,465
Net deferred tax assets	$	8,290	$	8,942

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

	Fiscal Year		Fiscal Year
	2021		2020
Balance at beginning of period	$	203	$	242
Additions for tax positions taken during prior years	—		43
Reductions as a result of a lapse of the applicable statutes of limitations	(162)		(82)
Balance at end of the period	$	41	$	203