Details of Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash, Cash Equivalents, and Restricted Cash

The following table provides a reconciliation of Cash and cash equivalents reported within the Consolidated Balance Sheets to the total of Cash, cash equivalents and restricted cash shown in the Consolidated Statement of Cash Flows:

In thousands	Fiscal Year 2022		Fiscal Year 2021		Fiscal Year 2020
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	229,425	$	305,800	$	373,903
Restricted cash included in other assets	1,199		1,076		1,256
	$	230,624	$	306,876	$	375,159

Schedule of Accounts Receivable, Net

The following tables provide additional details of certain balance sheet accounts as of the dates shown below:

In thousands	As of December 31, 2022		As of January 1, 2022
Accounts receivable, net:
Trade receivables	$	41,622	$	32,504
Credit card receivables	23,311		17,010
Other receivables (1)	15,478		6,685
Allowance for credit losses	(519)		(502)
	$	79,892	$	55,697
(1) Includes CARES Act receivable in the amount of $9.0 million and $0.0 million as of December 31, 2022 and January 1, 2022, respectively.

Schedule of Inventories

In thousands	As of December 31, 2022		As of January 1, 2022
Inventories:
Raw materials and work in process (1)	$	64,786	$	65,262
Finished goods	58,372		58,407
	$	123,158	$	123,669
(1) Due to the immaterial amount of estimated work in process and the short lead times for the conversion of raw materials to finished goods, the Company does not separately present raw materials and work in process.

Schedule of Property and Equipment, Net

We depreciate P&E for financial accounting purposes using the straight-line method over the following estimated useful lives:

Buildings	34 years
Equipment	3 - 7 years
Information technology hardware and software (a)	2 - 5 years
Furniture and fixtures	6 years
Leasehold improvements(b)	5 - 10 years
P&E under finance leases (b)	10 years
____________
(a)Costs of developing or obtaining software for internal use, such as direct costs of materials or services and internal payroll costs related to the software development projects, are capitalized to information technology hardware and software. (b)Depreciation of leasehold improvements is recognized over the shorter of the estimated useful life of the asset or the term of the lease. The term of the lease includes renewal options for additional periods if the exercise of the renewal is considered to be reasonably assured.

In thousands	As of December 31, 2022		As of January 1, 2022
Property and equipment, net:
Land and building	$	3,770	$	3,625
Equipment	257,661		225,726
Information technology hardware and software	151,562		137,261
Furniture and fixtures	71,932		63,582
Leasehold improvements	285,505		251,023
Construction in progress	36,099		35,106
Right of use assets under finance leases	36,219		36,235
	842,748		752,558
Less: Accumulated depreciation	(482,973)		(406,122)
	$	359,775	$	346,436

Schedule of Other Payables and Accrued Expenses

In thousands	As of December 31, 2022		As of January 1, 2022
Other payables and accrued expenses:
Associate compensation and benefits	$	37,451	$	55,670
Self-insurance liabilities	8,744		9,034
Capital expenditures	9,594		10,571
Advertising	3,811		6,962
Reserves for customer returns and remakes	7,676		7,556
Legacy management & services agreement	6,488		5,518
Supplies and other store support expenses	4,215		5,511
Litigation settlements	500		2,100
Fair value of derivative liabilities	—		2,846
Other	15,746		13,555
	$	94,225	$	119,323

Schedule of Other Non-current Liabilities

In thousands	As of December 31, 2022		As of January 1, 2022
Other noncurrent liabilities:
Fair value of derivative liabilities	$	—	$	488
Self-insurance liabilities	6,292		6,170
Other	2,608		2,316
	$	8,900	$	8,974