v3.26.1
Accounts Receivable and Contract Assets, Net
3 Months Ended
Mar. 27, 2026
Receivables, Net, Current [Abstract]  
Accounts Receivable and Contract Assets, Net

3. Accounts Receivable and Contract Assets, Net

Accounts receivable and contract assets, net, consisted of the following (in thousands):

 

 

March 27,

 

 

December 26,

 

 

 

2026

 

 

2025

 

Accounts receivable

 

$

36,132

 

 

$

32,433

 

Contract assets (unbilled revenue)

 

 

35,710

 

 

 

28,993

 

Allowance for doubtful accounts

 

 

(1,558

)

 

 

(1,921

)

Accounts receivable and contract assets, net

 

$

70,284

 

 

$

59,505

 

 

Accounts receivable as of March 27, 2026 and December 26, 2025, is net of uncollected advanced billings. Contract assets as of March 27, 2026 and December 26, 2025, includes recognized recoverable costs and accrued profits on contracts for which billings had not been presented to clients. As of December 27, 2024, the Company had accounts receivable and contract assets of $35.9 million and $23.5 million, respectively. The allowance for doubtful accounts includes reserves related to client collection concerns and aged receivables. The Company has included $16.7 million and $11.9 million as of March 27, 2026 and December 26, 2025, respectively, in accounts receivable for certain software-related contract assets (unbilled revenue) that are multi-year in nature.