Summary of Significant Accounting Policies and Nature of Operations (Tables)

12 Months Ended

Jan. 03, 2026

Summary of Significant Accounting Policies and Nature of Operations

Summary of Estimated Useful Lives of Property and Equipment


		Years
Machinery and equipment		2	-	5
Computer software (purchased and developed)		2	-	5
Computer equipment		2	-	5
Vehicles		3	-	5
Leasehold improvements*		3	-	5
Furniture and fixtures		3	-	7

*The estimated useful life is the lesser of 3-5 years or the lease term, whichever is shorter.

Allowance for sales returns and allowance for expected credit losses

The following table provides an analysis of the allowance for sales returns and the allowance for expected credit losses (in thousands):


					Charged to
		Balance at			Revenue,						Balance at
		Beginning			Cost or						End of
		of Period			Expenses			Deductions			Period
Fifty-Three Weeks Ended January 3, 2026
Allowance for sales returns		$	2,888		$	39,425		$	(40,103)		$	2,210
Allowance for expected credit losses			69			142			(98)			113
Fifty-Two Weeks Ended December 28, 2024
Allowance for sales returns		$	3,191		$	42,542		$	(42,845)		$	2,888
Allowance for expected credit losses			1			144			(76)			69