From time to time, the Company approves restructuring plans, which include workforce reductions, to streamline operations and align the Company’s cost structure with its business outlook. These restructuring plans may result in charges to cost of goods sold for streamlining of certain manufacturing activities or for inventory write-downs primarily related to the exit of older product lines. Charges to operating expenses primarily include employee severance costs that are paid during the period incurred, and charges for streamlining of certain operating activities.

Restructuring expenses recorded in the Condensed Consolidated Statements of Operations are as follows:


	Year Ended
	December 28,		December 30,		December 31,
	2024		2023		2022
	(in thousands)
Cost of goods sold	$	14,068	$	7,027	$	-
Operating expenses		9,009		3,572		-
Total restructuring expenses	$	23,077	$	10,599	$	-