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OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Jan. 03, 2026
Other Liabilities Disclosure [Abstract]  
Schedule of Other Current Liabilities
Other current liabilities consist of the following:
January 3,
2026
December 28,
2024
Brand Partner incentives$37,311 $42,113 
Accrued employee compensation20,648 15,836 
Deferred revenue10,640 12,050 
Accrued expenses
9,500 13,569 
Sales taxes7,947 8,049 
Operating lease liabilities5,650 6,013 
Income taxes3,369 3,710 
All other2,237 3,301 
$97,302 $104,641