Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Components of the Company's income tax benefit and provision consist of the following for fiscal years 2019, 2018, and 2017:

	For the Fiscal Years Ended,
(thousands)	December 28, 2019		December 29, 2018		December 30, 2017
Current:
Federal	$	(79)	$	(306)	$	409
State	681		797		263
Total current	$	602	$	491	$	672
Deferred:
Federal	$	2,328	$	4,093	$	4,501
State	313		778		829
Foreign	—		89		(79)
Total deferred	$	2,641	$	4,960	$	5,251
Income tax provision	$	3,243	$	5,451	$	5,923

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the expected income tax expense at the statutory federal rate to the Company's actual

income tax expense is as follows:

	For the Fiscal Years Ended,
(thousands)	December 28, 2019		December 29, 2018		December 30, 2017
Tax expense at statutory federal rate	$	2,518	$	4,303	$	11,673
State and local tax, net of federal expense	785		1,245		720
Windfalls from share-based compensation	(369)		(331)		(412)
Impact of Federal Rate Change	—		—		(6,156)
Valuation allowance	117		192		(126)
Other	192		42		224
Total income tax provision	$	3,243	$	5,451	$	5,923

Schedule of Deferred Tax Assets and Liabilities

Components of deferred tax assets (liabilities) are as follows:

	As of,
(thousands)	December 28, 2019		December 29, 2018
Deferred tax assets:
Net operating loss carryforward	$	6,457	$	4,966
Stock compensation	2,167		1,640
Tax intangible assets	1,327		1,444
Reserves and accruals	9,432		5,776
Income tax credits	1,023		1,345
Allowance for doubtful accounts	606		525
Total deferred tax asset	$	21,012	$	15,696
Less: valuation allowance	310		193
Net deferred tax asset	$	20,702	$	15,503
Deferred tax liabilities:
Prepaids	$	(690)	$	(645)
Depreciation and amortization	(37,169)		(29,374)
Total deferred tax liability	$	(37,859)	$	(30,019)
Net deferred tax liability	$	(17,157)	$	(14,516)

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the movement in unrecognized tax benefits:

	For the Fiscal Years Ended,
(thousands)	December 28, 2019		December 29, 2018
Gross Unrecognized Tax Benefits:
Beginning balance	$	2,544	$	2,509
Additions based on current year's tax positions	47		36
Net changes based on prior year's tax positions	87		(1)
Ending balance	$	2,678	$	2,544