Income Taxes (Tables)

12 Months Ended

Jan. 01, 2022

Income Tax Disclosure [Abstract]

Components of Income Tax Expense

The components of income tax expense are as follows:

	Year Ended
	January 1, 2022			December 26, 2020			December 31, 2019
Current:
Federal	$	21,791		$	1,466		$	(27	)
State		1,007			371			88
Foreign		3,153			5,637			1,548
		25,951			7,474			1,609
Deferred:
Federal		(9,475	)		(10,355	)		(4,730	)
State		(540	)		(1,036	)		506
Foreign		(2,603	)		(240	)		108
		(12,618	)		(11,631	)		(4,116	)
Total income tax expense (benefit)	$	13,333		$	(4,157	)	$	(2,507	)

Income before Tax

The income before tax is comprised of the following:

	Year Ended
	January 1, 2022		December 26, 2020			December 31, 2019
Domestic operations	$	136,143	$	(120	)	$	(7,087	)
Foreign operations	$	19,539	$	26,988		$	6,490

Income Before Provision for Income Taxes

The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. federal income tax rate of 21% for the years ended January 1, 2022, December 26, 2020 and December 31, 2019, to income before provision for income taxes as follows:

	Year Ended
	January 1, 2022			December 26, 2020			December 31, 2019
Federal income tax provision (benefit) at statutory rate	$	32,693		$	5,642		$	(125	)
State taxes, net of federal effect		1,066			126			113
Foreign taxes, net of federal effect		(3,817	)		596			(1,277	)
Foreign Derived Intangible Income ("FDII") Deduction		(11,061	)		(4,262	)		(2,278	)
Global Intangible Low-Taxes Income ("GILTI") inclusion		1,721			2,013			1,786
Non-deductible officer's compensation		689			213			826
Research & development tax credit		(3,607	)		(4,858	)		(2,126	)
Tax impact of audit and statue closures		(1,987	)		(2,905	)		—
Impact of the CARES Act		(732	)		(1,141	)		—
Other		(1,632	)		419			574
Provision (benefit) for income taxes	$	13,333		$	(4,157	)	$	(2,507	)
Effective tax rate		9	%		(16	)%		(420	)%

Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following:

	January 1, 2022			December 26, 2020
Deferred tax assets:
Reserves and accruals	$	15,084		$	13,874
Deferred revenue		4,729			1,648
Share-based compensation		3,023			2,556
Tax credit carryforward		10,339			10,801
Net operating losses		3,254			4,849
Depreciation and amortization		368			687
Operating lease liabilities		3,575			4,261
Other		2,364			1,877
Gross deferred tax assets		42,736			40,553
Less: valuation allowance		(10,948	)		(14,238	)
Total deferred tax assets after valuation allowance		31,788			26,315
Deferred tax liabilities:
Depreciation and amortization		(63,554	)		(75,608	)
Operating lease right of use assets		(3,469	)		(3,960	)
Other		(224	)		(135	)
Gross deferred tax liabilities		(67,247	)		(79,703	)
Net deferred tax liabilities	$	(35,459	)	$	(53,388	)

Unrecognized Tax Benefits

The total amount of unrecognized tax benefits are as follows:

	January 1, 2022			December 26, 2020			December 31, 2019
Balance, beginning of the period	$	13,486		$	15,143		$	5,528
Gross increases—tax positions in prior period		156			347			9,989
Gross decreases—tax positions in prior period		(204	)		—			(932	)
Gross increases—current-period tax positions		1,193			1,048			558
Closure of audit/statute limitation		(2,258	)		(3,052	)		—
Balance, end of the period	$	12,373		$	13,486		$	15,143