Change in Accounting Estimate for Self-Insured Claims (Tables)

12 Months Ended

Dec. 25, 2021

Effect of Increase in Cost of Insurance and Claims

The following table summarizes the adverse effect of the increase in the cost of insurance claims resulting from unfavorable development of prior year self-insured claims estimates on operating income, net income attributable to Landstar System, Inc. and subsidiary and earnings per share attributable to Landstar System, Inc. and subsidiary set forth in the consolidated statements of income for the fiscal years ended December 25, 2021, December 26, 2020 and December 28, 2019 (in thousands, except per share amounts):

	Fiscal Years Ended
	December 25, 2021		December 26, 2020		December 28, 2019
Operating income	$	9,708	$	9,196	$	16,679
Net income attributable to Landstar System, Inc. and subsidiary	$	7,359	$	6,989	$	12,683
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.19	$	0.18	$	0.32