OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

6 Months Ended

Jul. 01, 2026

OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

6. OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

Other accrued expenses and current liabilities consist of the following (in thousands):

	July 1, 2026		December 31, 2025
Accrued insurance	$	11,375	$	11,987
Accrued salaries and vacation		10,039		11,070
Accrued sales and property taxes		4,602		6,408
Gift card liability		5,285		5,559
Accrued advertising		—		2,438
Accrued income taxes payable		559		1,567
Loyalty rewards program liability		1,309		1,106
Deferred franchise and development fees		549		546
Accrued legal settlements and professional fees		319		902
Accrued interest		41		44
Other		13,194		4,026
Total other accrued expenses and current liabilities	$	47,272	$	45,653