Income Taxes (Tables)

12 Months Ended

Jan. 01, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes was comprised of the following:

	Year ended
	January 1, 2023		January 2, 2022		January 3, 2021
Current:
Federal	$	—	$	—	$	—
State	(37)		(36)		268
	(37)		(36)		268
Deferred:
Federal	(16,790)		(12,374)		(6,039)
State	(5,027)		(4,021)		(1,073)
	(21,817)		(16,395)		(7,112)
Increase in valuation allowance	21,065		11,272		13,138
Provision (benefit) for income taxes	$	(789)	$	(5,159)	$	6,294

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities at January 1, 2023 and January 2, 2022 were as follows:

	January 1, 2023		January 2, 2022
Deferred income tax assets:
Operating lease liabilities	$	211,000	$	217,236
Federal net operating loss carryforwards	26,122		26,839
Tax credit carryforwards	43,906		39,965
State net operating loss carryforwards	8,216		6,837
Interest expense limitation under section 163 (j)	8,090		1,345
Stock-based compensation expense	1,467		1,683
Accrued vacation benefits	2,904		2,844
Postretirement benefit obligations	721		766
Intangible Assets	757		—
Other deferred income tax assets	5,981		6,507
Gross deferred income tax assets	309,164		304,022
Less: Valuation allowance	(44,263)		(24,410)
Total deferred income tax assets	$	264,901	$	279,612
Deferred income tax liabilities:
Operating right-of-use assets	(195,705)		(202,887)
Property and equipment depreciation	(12,247)		(18,092)
Franchise rights	(61,755)		(63,030)
Accumulated other comprehensive income-postretirement benefits	(386)		(380)
Accumulated other comprehensive income-accrued interest rate swap	(2,160)		(161)
Other deferred income tax liabilities	(313)		(2,679)
Total deferred income tax liabilities	(272,566)		(287,229)
Net long-term deferred income tax liabilities	$	(7,665)	$	(7,617)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended January 1, 2023, January 2, 2022, and January 3, 2021 was as follows:

	Year ended
	January 1, 2023		January 2, 2022		January 3, 2021
Statutory federal income tax provision (benefit)	$	(16,036)	$	(10,119)	$	(4,865)
State income taxes, net of federal benefit	(4,085)		(2,934)		(726)
Employment tax credits	(2,817)		(3,274)		(2,585)
Change in valuation allowances	21,065		11,272		13,138
Non-deductible expenses	597		431		214
Stock-based compensation	684		127		525
Rate change	—		(163)		312
Miscellaneous	(197)		(499)		281
Provision (benefit) for income taxes	$	(789)	$	(5,159)	$	6,294