In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between two and eight years with interest rates currently between 0.43% and 5.12%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During the fiscal quarter ended April 4, 2026 and fiscal year ended January 3, 2026 there were no balances due under these loans for which the full principal and interest were not forgiven or not collected upon termination of employment or affiliation with CRA. The forgiveness of the principal amount of the loans is recorded as compensation over the service period, which is consistent with the term of the loans.


	Fiscal Quarter Ended		Fiscal Year Ended
	April 4, 2026		January 3, 2026
Beginning balance	$	106,997	$	55,492
Advances	62,367		87,909
Repayments	(50)		(1,933)
Reclassifications from accrued expenses or to other assets (1)	(15,644)		(2,203)
Amortization (2)	(9,685)		(32,721)
Effects of foreign currency translation	(100)		453
Ending balance	$	143,885	$	106,997
Current portion of forgivable loans	$	25,925	$	16,726
Non-current portion of forgivable loans	$	117,960	$	90,271