Supplemental Balance Sheet Information

6 Months Ended

Jun. 28, 2026

(6) Supplemental Balance Sheet Information

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

	As of
	June 28,		December 28,
	2026		2025
Deferred costs	$	20,363	$	—
Prepaid sales commissions		6,756		—
Costs to obtain contracts and costs to fulfill contracts ⁽¹⁾		—		7,361
Other		10,454		9,552
Total prepaid expenses and other current assets	$	37,573	$	16,913

⁽¹⁾	Costs to obtain contracts and costs to fulfill contracts with customers are recognized within sales commissions and cost of revenues, respectively, when the related revenue is recognized.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):

	As of
	June 28,		December 28,
	2026		2025
Accrued compensation and benefits	$	10,811	$	7,202
Income taxes payable		278		278
Professional fees		70		70
Legal accruals		1,226		—
Accrued legal settlements		4,750		9,500
Accrued rebates and credits		6,308		7,564
Deferred financing fees		4,928		4,868
Investor financing deposits with related parties		—		2,000
Accrued interest ⁽¹⁾		6,679		6,301
Other		29,238		19,194
Total accrued expenses and other current liabilities	$	64,288	$	56,977

⁽¹⁾	Includes accrued interest due to related parties of $2.9 million and $2.6 million as of June 28, 2026 and December 28, 2025, respectively.