Valuation and Qualifying Accounts

12 Months Ended

Dec. 28, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

THE DIXIE GROUP, INC.

(dollars in thousands)

Description	Balance at Beginning of Year		Additions - Charged to Costs and Expenses		Additions - Charged to Other Account - Describe			Deductions - Describe			Balance at End of Year
Year ended December 28, 2024:
Reserves deducted from asset accounts:
Allowance for expected credit losses	$	440	$	194	$	—		$	180	(1)	$	454
Reserves classified as liabilities:
Provision for claims, allowances and warranties	$	3,478	$	8,023	$	—		$	7,772	(2)	$	3,729
Year ended December 30, 2023:
Reserves deducted from asset accounts:
Allowance for expected credit losses	$	111	$	31	$	388	(3)	$	90	(1)	$	440
Reserves classified as liabilities:
Provision for claims, allowances and warranties	$	3,383	$	8,256	$	—		$	8,161	(2)	$	3,478

(1)Uncollectible accounts written off, net of recoveries. The Allowance for Expected Credit Losses is included in Receivables, net on the Consolidated Balance Sheet. See Note 4 - Receivables, Net for further information.

(2)Net reserve reductions for claims, allowances and warranties settled. The provision for claims, allowances and warranties is included in Accrued Expenses under Current Liabilities on the Consolidated Balance Sheet and included, along with the accrual of rebates, within the Provision for customer rebates, claims and allowances in Note 7 - Accrued Expenses.

(3)The Company adopted the new standard , ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, on January 1, 2023 using a modified retrospective transition approach, with the cumulative impact being $388 for continuing operations.