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Acquisitions (Tables)
 12 Months Ended
Jan. 01, 2023
Business Combination and Asset Acquisition [Abstract]  
Schedule of Business Acquisitions, by Acquisition
The following table summarizes the preliminary fair values of assets acquired and liabilities assumed as of the date of acquisition for the acquisition above.
 
KK U.S. Shops
Assets acquired: 
Cash and cash equivalents$7 
Prepaid expense and other current assets138 
Property and equipment, net1,542 
Other intangible assets, net11,203 
Operating lease right of use asset, net4,702 
Deferred income taxes, net2,566
Other assets11 
Total identified assets acquired20,169 
Liabilities assumed:
Accrued liabilities(106)
Current operating lease liabilities(221)
Noncurrent operating lease liabilities(4,481)
Total liabilities assumed(4,808)
Goodwill4,087 
Purchase consideration, net$19,448 
Transaction costs in 2022 $840 
Transaction costs in 2021 6 
Reportable segmentU.S. and Canada
The following table summarizes the preliminary fair values of assets acquired and liabilities assumed as of the date of acquisition for the acquisitions above.
 KK Canada
KK U.S. Shops
Total Purchase
Price Allocation
for Acquisitions
Assets acquired: 
Cash and cash equivalents$2,015 $40 $2,055 
Prepaid expense and other current assets301 474 775 
Property and equipment, net2,365 3,829 6,194 
Other intangible assets, net6,873 23,906 30,779 
Operating lease right of use asset, net2,894 19,292 22,186 
Other assets103 897 1,000 
Total identified assets acquired14,551 48,438 62,989 
Liabilities assumed:
Accounts payable(1,639)— (1,639)
Accrued liabilities(489)(334)(823)
Current operating lease liabilities(554)(2,093)(2,647)
Noncurrent operating lease liabilities(2,327)(17,199)(19,526)
Deferred income taxes, net(2,021)— (2,021)
Total liabilities assumed(7,030)(19,626)(26,656)
Goodwill17,036 9,254 26,290 
Noncontrolling interest(9,822)— (9,822)
Purchase consideration, net$14,735 $38,066 $52,801 
Transaction costs in 2021 $2,502 $1,251 $3,753 
Transaction costs in 2020 24 184 208 
Reportable segmentU.S. and CanadaU.S. and Canada
The following table summarizes the preliminary fair values of assets acquired and liabilities assumed as of the date of acquisition for the 2020 acquisitions as well as the acquired businesses’ impact on consolidated results in the year of acquisition.
KK JapanKK U.S. ShopsTotal Purchase
Price Allocation
for Acquisitions
Assets acquired:
Cash and cash equivalents$5,340 $112 $5,452 
Accounts receivable, net3,322 — 3,322 
Inventories354 779 1,133 
Prepaid expense and other current assets469 23 492 
Property and equipment, net1,029 16,585 17,614 
Other intangible assets, net— 48,011 48,011 
Operating lease right of use asset, net12,260 38,096 50,356 
Other assets3,975 3,699 7,674 
Total identified assets acquired26,749 107,305 134,054 
Liabilities assumed:
Accounts payable(2,522)— (2,522)
Accrued liabilities(3,049)(1,656)(4,705)
Current operating lease liabilities(4,430)(2,968)(7,398)
Noncurrent operating lease liabilities(7,861)(35,128)(42,989)
Deferred income taxes, net(1,966)— (1,966)
Other long-term obligations and deferred credits(2,468)— (2,468)
Total liabilities assumed(22,296)(39,752)(62,048)
Goodwill— 22,411 22,411 
Bargain purchase gain(688)— (688)
Purchase consideration, net$3,765 $89,964 $93,729 
Transaction costs in 2020 (approx.)$3,192 $4,636 $7,828 
Reportable segment(s)Market DevelopmentU.S. and Canada
Business Acquisition, Pro Forma Information
The following unaudited pro forma information presents estimated combined results of the Company as if the 2022 acquisitions had occurred on January 4, 2021, the 2021 acquisitions had occurred on December 30, 2019, and the 2020 acquisitions had occurred on December 31, 2018:
Fiscal Years Ended
January 1, 2023January 2, 2022January 3, 2021
Revenue
$1,529,898 $1,384,391 $1,151,041 
Loss before income taxes(8,163)(4,098)(48,788)