12. Goodwill and Other Assets

As of December 28, 2025 and December 29, 2024 the Company has capitalized costs of $12,849 and $4,206 relating to cloud computing arrangement implementation costs. Of this total, $9,501 and $3,834 are classified as non-current assets under the heading “goodwill and other assets”, including $668 and $0 of accumulated amortization, and $2,680 and $372 are classified as current assets under the heading “prepaid expenses and other current assets” as of December 28, 2025 and December 29, 2024, respectively. This software was developed by a third-party in conjunction with the Company’s employees. Amortization of the cloud computing arrangement implementation costs began once the software was placed in service in September 2025 and classified within “selling, general and administrative costs.”