Balance Sheet Components

9 Months Ended

Oct. 02, 2022

Balance Sheet Components

Balance Sheet Components

4.Balance Sheet Components

Property and Equipment, net

Property and equipment, net consisted of the following (in thousands):

	Estimated Useful Lives	October 2,		January 2,
	in Years	2022		2022
Leasehold improvements	3-8	$	3,686	$	3,502
Equipment	3-7		2,127		3,278
Furniture and fixtures	3-7		1,765		2,123
Construction in progress			82		107
Total property and equipment			7,660		9,010
Less: accumulated depreciation and amortization			(3,665)		(5,779)
Property and equipment, net		$	3,995	$	3,231

Depreciation and amortization of property and equipment for the thirteen weeks ended October 2, 2022 and October 3, 2021 was $0.7 million and $0.3 million, respectively, and for the thirty-nine weeks ended October 2, 2022 and October 3, 2021, was $1.7 million and $0.9 million, respectively.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

	October 2,		January 2,
	2022		2022
Accrued compensation and benefits	$	4,890	$	8,136
Accrued distributions payable to former Class P unit holders		—		2,648
Accrued marketing		6,059		3,621
Accrued inventory		8,857		2,928
Other		8,671		4,615
Accrued expenses and other current liabilities	$	28,477	$	21,948