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Tax Receivable Agreement
12 Months Ended
Dec. 30, 2022
Tax Receivable Agreement [Abstract]  
Tax Receivable Agreement Tax Receivable AgreementUpon the closing of the IPO, the Company recognized a non-current liability of $112,681, which represented undiscounted aggregate payments that it expects to pay the TRA Participants under the TRA, with an offset to additional paid-in capital. Subsequent changes in the measurement of the liability will be adjusted through the consolidated statement of operations. The TRA liability is an estimate and estimating the amount of payments that may be made under the TRA is by its nature imprecise, insofar as the calculation of amounts payable depends on a variety of factors. The amount and timing of any payments under the TRA will vary depending upon a number of factors, including the amount, character and timing of the Company’s income. As of December 30, 2022, the Company recognized a total liability of $111,453, of which $10,191 and $101,262 are recorded within the current and noncurrent financial statement line items, respectively. As of December 31, 2021, the Company recognized a total liability of $112,406, which was recorded within the noncurrent tax receivable liability financial statement line item. For the years ended December 30, 2022 and December 31, 2021, the Company recognized measurement adjustments of $953 and $275, which were recognized in other income on the consolidated statements of operations. Payments under the TRA began after the filing of the Company’s 2021 federal tax return. The first payment, including accrued interest, was made on February 15, 2023 in the amount of $10,468.During the year-ended December 31, 2021, with respect to certain pre-IPO owners that are not TRA Participants, the Company paid $13,210 with cash on hand for their interests in lieu of their participation in the TRA. The Company paid $10,456 of the cash payments directly and were expensed and paid or accrued in conjunction with the closing of the IPO. The remaining $2,754 of the cash payments to pre-IPO owners are subject to vesting requirements and are held in escrow until vested. The cash payments held in escrow are included in the consolidated balance sheet in prepaid expenses and other assets and are expensed over the requisite service period. As of December 30, 2022 and December 31, 2021, $1,169 and $2,285, respectively, are included in prepaid expense and other assets. In total, $1,116 and $10,925 was recorded as compensation expense within selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 30, 2022 and December 31, 2021. For the year ended December 25, 2020, there was no compensation expense recorded.