v3.26.3
OTHER CURRENT LIABILITIES
 9 Months Ended
Oct. 03, 2026
Other Liabilities Disclosure [Abstract]  
OTHER CURRENT LIABILITIES OTHER CURRENT LIABILITIES
Other current liabilities consisted of the following:
(dollars in thousands)October 3, 2026January 3, 2026September 27, 2025
Unredeemed gift cards$25,897 $25,994 $25,318 
Income taxes payable(1)
13,577 635 7,286 
Accrued employee benefits(2)
12,758 28,021 17,180 
Accrued bonuses and incentive compensation9,525 19,861 13,851 
Accrued taxes8,527 10,334 10,671 
Other(3)
53,497 48,964 36,601 
Total other current liabilities$123,781 $133,809 $110,907 
(1)The increase as of October 3, 2026 primarily reflects the timing of estimated income tax payments, which are based on annualized income.
(2)Includes accruals for severance and other termination benefits. See Note 13, Organizational Restructuring, for additional information.
(3)Amounts as of October 3, 2026 and January 3, 2026 include liabilities under the deferred compensation plan. See Note 10, Fair Value Measurements, for additional information.