The following table summarizes charges incurred related to the Optimization Plan during the first quarter of fiscal 2026 (amounts in thousands), which are included in Restructuring charges on the condensed consolidated statements of operations and comprehensive loss:


	13 Weeks Ended
	April 4, 2026
Cash restructuring charges:
Costs associated with the Lease Exits (1)	$	790
Costs associated with the Operator Agreement Terminations	1,609
Legal, professional and other costs	256
Total cash restructuring charges	2,655


Non-cash bad debt expense associated with the Operator Agreement Terminations	15,536




Total restructuring charges	$	18,191

(1)Cash costs associated with the Lease Exits primarily include lease termination costs, costs to prepare the premises for surrender to the landlords and idle property costs.

The following table summarizes the restructuring liability activity for the Optimization Plan during the first quarter of fiscal 2026 (amounts in thousands):


	Lease Termination Costs		Operator Agreement Termination Costs		Legal, Professional and Other Costs		Total
Balance at January 3, 2026	$	—	$	—	$	—	$	—
Cash restructuring charges	790		1,609		256		2,655
Cash payments	(747)		(1,609)		(123)		(2,479)
Balance at April 4, 2026	$	43	$	—	$	133	$	176

The following table summarizes charges incurred during the first quarter of fiscal 2025 related to the Restructuring Plan, which are included in Restructuring charges on the condensed consolidated statements of operations and comprehensive loss (amounts in thousands):


	13 Weeks Ended
	March 29, 2025
Cash restructuring charges:
Lease termination costs	$	29,093
Employee severance and benefit costs	1,532
Legal, professional and other costs	1,522
Total cash restructuring charges	32,147

Non-cash impairment and disposal of long-lived assets	1,728

Total restructuring charges	$	33,875

The following table summarizes the restructuring liability activity for the Restructuring Plan during the first quarter of fiscal 2025 (amounts in thousands):


	Lease Termination Costs		Employee Severance and Benefit Costs		Legal, Professional and Other Costs		Total
Balance at December 28, 2024	$	—	$	—	$	—	$	—
Cash restructuring charges	29,093		1,532		1,522		32,147
Cash payments	(23,383)		(1,462)		(341)		(25,186)
Balance at March 29, 2025	$	5,710	$	70	$	1,181	$	6,961