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Segment Information
 9 Months Ended
Sep. 25, 2021
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company’s worldwide operations are comprised of the following reportable segments: Maintenance; Car Wash; Paint, Collision & Glass; and Platform Services. The Car Wash segment was formed in connection with the acquisition of ICWG in August 2020.

In addition to the reportable segments, the Company’s consolidated financial results include “Corporate and Other” activity. Corporate and Other incurs costs related to advertising fund revenues and expenses and shared service costs, which are related to finance, IT, human resources, legal, supply chain and other support services. Corporate and Other activity includes the adjustments necessary to eliminate intercompany transactions, namely sales by the Platform Services segment to the Paint, Collision & Glass and Maintenance segments, respectively.
Segment results for the three and nine months ended September 25, 2021 and September 26, 2020 are as follows:
Three months ended September 25, 2021
(in thousands)MaintenanceCar WashPaint,
Collision &
Glass		Platform
Services		Corporate
and Other		Total
Franchise royalties and fees$9,635 $— $20,280 $9,038 $— $38,953 
Company-operated store sales125,56174,105 12,723 1,465 (99)213,755 
Independently-operated store sales— 47,941 — — — 47,941 
Advertising fund contributions— — — — 19,762 19,762 
Supply and other revenue9,261 1,516 17,572 31,558 (9,170)50,737 
Total revenue$144,457 $123,562 $50,575 $42,061 $10,493 $371,148 
Segment Adjusted EBITDA$47,894 $37,999 $22,039 $16,254 $(25,558)$98,628 
Three months ended September 26, 2020
(in thousands)MaintenanceCar WashPaint,
Collision &
Glass		Platform
Services		Corporate
and Other		Total
Franchise royalties and fees$6,971 $— $19,235 $10,599 $(285)$36,520 
Company-operated store sales101,023 28,586 9,556 1,686 (63)140,788 
Independently-operated store sales— 30,595 — — — 30,595 
Advertising fund contributions— $— — — 14,927 14,927 
Supply and other revenue6,642 $4 18,281 27,370 (7,365)44,932 
Total revenue$114,636 $59,185 $47,072 $39,655 $7,214 $267,762 
Segment Adjusted EBITDA$34,774 $17,739 $23,231 $13,306 $(19,966)$69,084 
Nine months ended September 25, 2021
(in thousands)MaintenanceCar WashPaint,
Collision &
Glass		Platform ServicesCorporate
and Other		Total
Franchise royalties and fees$26,651 $— $57,578 $23,011 $— $107,240 
Company-operated store sales365,735196,858 37,672 3,911 (368)603,808 
Independently-operated store sales— 160,483 — — — 160,483 
Advertising fund contributions— — — — 56,665 56,665 
Supply and other revenue25,231 4,800 49,791 94,576 (27,199)147,199 
Total revenue$417,617 $362,141 $145,041 $121,498 $29,098 $1,075,395 
Segment Adjusted EBITDA$132,895 $115,223 $61,534 $44,864 $(76,422)$278,094 
Nine months ended September 26, 2020
(in thousands)MaintenanceCar WashPaint,
Collision &
Glass		Platform
Services		Corporate
and Other		Total
Franchise royalties and fees$21,028 $— $52,220 $21,377 $(411)$94,214 
Company-operated store sales268,267 28,586 21,613 5,020 (147)323,339 
Independently-operated store sales— 30,595 — — — 30,595 
Advertising fund contributions— — — — 42,429 42,429 
Supply and other revenue16,552 4 47,287 80,184 (18,912)125,115 
Total revenue$305,847 $59,185 $121,120 $106,581 $22,959 $615,692 
Segment Adjusted EBITDA$82,579 $17,739 $50,119 $36,740 $(45,722)$141,455 
The reconciliations of Segment Adjusted EBITDA to income before taxes for the three and nine months ended September 25, 2021 and September 26, 2020 are as follows:
Three months endedNine months ended
(in thousands)September 25, 2021September 26, 2020September 25, 2021September 26, 2020
Income before taxes$44,966 $9,999 $72,766 $9,364 
Depreciation and amortization28,447 16,221 78,722 32,656 
Interest expense, net17,688 29,594 52,390 64,973 
Acquisition related costs(a)
636 12,076 2,674 13,287 
Non-core items and project costs, net(b)
1,357 (2,690)3,910 (926)
Store opening costs666 119 1,360 1,921 
Sponsor management fees(c)
— 4,278 — 5,357 
Straight-line rent adjustment(d)
2,548 485 8,391 3,124 
Equity-based compensation expense(e)
933 (182)2,944 508 
Foreign currency transaction (gain) / loss, net(f)
1,074 (2,230)6,356 55 
Bad debt expense— — — 2,842 
Asset impairment and closed store expenses(g)
313 741 3,005 7,621 
Loss on debt extinguishment(h)
— 673 45,576 673 
Segment Adjusted EBITDA$98,628 $69,084 $278,094 $141,455 

(a) Consists of acquisition costs as reflected within the consolidated statements of operations, including legal, consulting and other fees and expenses incurred in connection with acquisitions completed during the applicable period, as well as inventory rationalization expenses incurred in connection with acquisitions. We expect to incur similar costs in connection with other acquisitions in the future and, under GAAP, such costs relating to acquisitions are expensed as incurred and not capitalized.
(b) Consists of discrete items and project costs, including (i) third party consulting and professional fees associated with strategic transformation initiatives and (ii) other miscellaneous expenses, including non-capitalizable expenses relating to the Company’s initial public offering and other strategic transactions.
(c) Includes management fees paid to Roark Capital Management, LLC.
(d) Consists of the non-cash portion of rent expense, which reflects the extent to which our straight-line rent expense recognized under GAAP exceeds or is less than our cash rent payments.
(e) Represents non-cash equity-based compensation expense.
(f) Represents foreign currency transaction net gains and losses primarily related to the remeasurement of our intercompany loans.
(g) Represents non-cash charges incurred related to the impairment of certain fixed assets and lease exit costs and other costs associated with stores that were closed prior to their respective lease terminations dates.
(h) Represents the write-off of unamortized discount associated with the repayment of the Car Wash Senior Credit Facilities.