Accrued Expenses (Tables)

6 Months Ended

Jul. 03, 2026

Accrued expenses consisted of the following:


	July 3, 2026		January 2, 2026
Payroll and related expenses	$	29,569	$	32,743
Warranty	14,201		15,173
Current portion of lease liabilities	12,459		16,221
Accrued sales rebate	9,185		7,031
Income tax payable	8,600		7,354
Other accrued expenses	10,336		13,573
Total accrued expenses	$	84,350	$	92,095

Activity related to warranties is as follows:


	For the three months ended				For the six months ended
	July 3, 2026		July 4, 2025		July 3, 2026		July 4, 2025
Beginning warranty liability	$	13,881	$	19,113	$	15,173	$	21,593
Charge to cost of sales	4,581		2,679		8,627		4,147

Costs incurred	(4,261)		(3,249)		(9,599)		(7,197)
Ending warranty liability	$	14,201	$	18,543	$	14,201	$	18,543

*All changes to warranty liability were within normal course of business.