Annual report pursuant to Section 13 and 15(d)

Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities (Tables)

v3.24.0.1
Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities (Tables)
 12 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
Schedule of Accrued Payroll and Payroll-Related Liabilities
Accrued payroll and payroll-related liabilities consist of the following at December 31, 2023 and December 25, 2022 (in thousands):
December 31, 2023 December 25, 2022
Payroll and payroll-related taxes $ 9,484  $ 15,799 
Workers compensation insurance 4,363  4,816 
Corporate and restaurant incentive compensation 9,617  4,101 
Accrued vacation 6,528  5,920 
Other 2,532  3,030 
Accrued payroll and payroll-related liabilities $ 32,524  $ 33,666 
Schedule of Accrued Liabilities
Accrued liabilities and other current liabilities consist of the following at December 31, 2023 and December 25, 2022 (in thousands):
December 31, 2023 December 25, 2022
CARES Act deferred payroll tax $ —  $ 8,780 
State and city sales tax payable 7,830  7,201 
Real estate, personal property, state income, and other taxes payable 7,067  6,327 
General liability insurance 6,204  5,815 
Utilities 2,929  2,421 
Legal 8,740  7,736 
Accrued interest 1,657  1,195 
Accrued marketing 3,650  722 
Current portion of finance lease liabilities 939  1,094 
Accrued severance 184  2,505 
Other 7,001  5,702 
Accrued liabilities and other current liabilities $ 46,201  $ 49,498 
Schedule of Restructuring Costs
Termination Benefits
Balance as of December 26, 2021
 $ — 
Charges 2,955 
Cash Payments (450)
Balance as of December 25, 2022
 $ 2,505 
Charges 2,077 
Cash Payments (4,398)
Balance as of December 31, 2023
 $ 184