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GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024
Changes in carrying value of goodwill
Goodwill at beginning of period	$ 140,991	$ 131,144
Additional purchase cost	38,539	9,847
Additions / adjustments	0	0
Goodwill at end of period	179,530	140,991
Energy
Changes in carrying value of goodwill
Goodwill at beginning of period	139,222	129,375
Additional purchase cost	31,613	9,847
Additions / adjustments	0	0
Goodwill at end of period	170,835	139,222
Engineering and Consulting
Changes in carrying value of goodwill
Goodwill at beginning of period	1,769	1,769
Additional purchase cost	6,926	0
Additions / adjustments	0	0
Goodwill at end of period	$ 8,695	$ 1,769

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

ORGANIZATION AND OPERATIONS OF THE COMPANY (Tables)

12 Months Ended

Jan. 02, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of contracts by reportable segments and type of contracts


Segment	Contract Type	Revenue Recognition Method
	Time-and-materials	Time-and-materials
Energy	Unit-based	Unit-based
	Software license	Unit-based
	Fixed price	Percentage-of-completion
	Time-and-materials	Time-and-materials
Engineering and Consulting	Unit-based	Unit-based
	Fixed price	Percentage-of-completion

Schedule of equipment and leasehold improvements


Category		Estimated Useful Life
Furniture and fixtures		5	years
Computer hardware		3	years
Computer software		3	years
Automobiles and trucks		3	years
Field equipment		5	years


	January 2,			December 27,
	2026			2024
	(in thousands)
Furniture and fixtures	$	5,157		$	4,594
Computer hardware and software		59,687			51,904
Leasehold improvements		4,343			3,804
Equipment under finance leases		7,471			7,052
Automobiles, trucks, and field equipment		4,053			3,608
Subtotal		80,711			70,962
Accumulated depreciation and amortization		(49,220)			(41,428)
Equipment and leasehold improvements, net	$	31,491		$	29,534

DEBT OBLIGATIONS

12 Months Ended

Jan. 02, 2026

Debt Disclosure [Abstract]

DEBT OBLIGATIONS

5. DEBT OBLIGATIONS

Debt obligations, excluding obligations under finance leases (see Note 7, “Leases”, below), consisted of the following:


	January 2,		December 27,
	2026		2024
	(in thousands)
New Credit Agreement
Outstanding borrowings on Term Loan A	$	48,750	$	—
Outstanding borrowings on Revolving Credit Facility		—		—
Outstanding borrowings on Delayed Draw Term Loan		—		—
Prior Credit Agreement
Outstanding borrowings on Term Loan		—		90,000
Outstanding borrowings on Revolving Credit Facility		—		—
Other debt agreements		—		137
Total debt		48,750		90,137
Issuance costs and debt discounts		(288)		(650)
Subtotal		48,462		89,487
Less current portion of long-term debt		2,500		10,137
Long-term debt portion	$	45,962	$	79,350

Prior Credit Agreement

On September 29, 2023 (the “Prior Credit Agreement Closing Date”), the Company and certain of its subsidiaries entered into a credit agreement (the “Prior Credit Agreement”) with a syndicate of financial institutions as lenders and BMO Bank, N.A. (“BMO”), as administrative agent (the “Administrative Agent”).

The Prior Credit Agreement provided for (i) a $100.0 million term loan (the “Term Loan”) and (ii) a $50.0 million revolving credit facility (the “Prior Revolving Credit Facility”, and collectively with the Term Loan, the “Prior Credit Facilities”), each maturing on September 29, 2026. The Company could also request lenders to add incremental term loans or increase the aggregate commitment under the Prior Revolving Credit Facility by an aggregate amount of up to $75.0 million, subject to meeting certain conditions, and only if the lenders agreed to provide such additional term loans or revolving commitments.

Borrowings under the Prior Credit Facilities bore interest at either a Base Rate (as defined in the Prior Credit Agreement) or the adjusted Secured Overnight Financing Rate (“SOFR”), at the Company’s option, and in each case, plus an applicable margin, which applicable margin ranged from 0.75% to 2.00% with respect to Base Rate borrowings and 1.75% to 3.00% with respect to SOFR borrowings, depending on the Company’s Total Net Leverage Ratio (as defined in the Prior Credit Agreement); provided, that SOFR and the Base Rate could not be less than 0.00%, with the specific pricing reset on each date on which the Administrative Agent received the required financial statements under the Prior Credit Agreement for the fiscal quarter then ended. The Company would also pay a commitment fee for the unused portion of the Prior Revolving Credit Facility, which ranged from 0.20% to 0.40% per annum depending on the Company’s Total Net Leverage Ratio, and fees on the face amount of any letters of credit outstanding under the Prior Revolving Credit Facility, which ranged from 1.3125% to 2.25% per annum, in each case, depending on the Company’s Total Net Leverage Ratio, as well as customary fronting fees payable to BMO as letter of credit issuer. In connection with the closing of the Prior Credit Facilities, the Company paid certain other fees and expenses.

The prior Term Loan amortized quarterly in an amount equal to (i) 7.5% per annum for the first year ending after the Prior Credit Agreement Closing Date and (ii) 10.0% per annum for the second and third years ending after the Prior Credit Agreement Closing Date, with a final payment of all then remaining principal and interest due on the maturity date of September 29, 2026. The amounts outstanding under the Prior Credit Facilities could be prepaid in whole or in part at any time without penalty (other than customary breakage costs).

Willdan Group, Inc. was the borrower under the Prior Credit Agreement and its obligations under the Prior Credit Agreement were guaranteed by its present and future domestic subsidiaries (other than inactive subsidiaries). In addition, subject to certain exceptions, all such obligations were secured by substantially all of the assets of Willdan Group, Inc. and the subsidiary guarantors (other than inactive subsidiaries).

The Prior Credit Agreement required compliance with financial covenants, including a maximum Net Leverage Ratio and a minimum Fixed Charge Coverage Ratio (as defined in the Prior Credit Agreement). The Prior Credit Agreement also contained customary restrictive covenants, including (i) restrictions on the incurrence of additional indebtedness and additional liens on property, (ii) restrictions on permitted acquisitions and other investments and (iii) limitations on asset sales, mergers and acquisitions. Further, the Prior Credit Agreement limited the Company’s payment of future dividends and distributions and share repurchases by the Company. Subject to certain exceptions, the borrowings under the Prior Credit Agreement were also subject to mandatory prepayment from (a) any issuances of debt or equity securities, (b) any sale or disposition of assets, (c) insurance and condemnation proceeds, and (d) a percentage of excess cash flow. The Prior Credit Agreement included customary events of default.

Amended and Restated Credit Agreement

On May 5, 2025 (the “Closing Date”), the Company entered into the Amended and Restated Credit Agreement (the “Amended and Restated Credit Agreement”) with BMO as Administrative Agent and the lenders party thereto, which amended and restated the Prior Credit Agreement. The Amended and Restated Credit Agreement, (A) increased the borrowing limit under the Prior Revolving Credit Facility to $100.0 million (as amended, the “Revolving Credit Facility”), (B) reduced the Term Loan A (“TLA”) commitment to $50.0 million, (C) provided a new $50.0 million Delayed Draw Term Loan (the “Delayed Draw Term Loan”, and together with the Revolving Credit Facility and TLA, the “Amended and Restated Credit Facilities”), and (D) extended the maturity date of the Amended and Restated Credit Facilities to May 5, 2030. The Company may also request lenders to add incremental term loans or increase the aggregate commitment under the Revolving Credit Facility by an aggregate amount of (i) up to $75.0 million or (ii) 1.0x the Company’s last twelve months (“LTM”) Adjusted EBITDA (as calculated pursuant to the Amended and Restated Credit Agreement), subject to meeting certain conditions, and only if the lenders agree to provide such additional term loans or revolving commitments.

Pursuant to the Amended and Restated Credit Agreement, borrowings under the Amended and Restated Credit Facilities bear interest at either a Base Rate (as defined in the Amended and Restated Credit Agreement) or the adjusted SOFR, at the Company’s option, and in each case, plus an applicable margin, which applicable margin ranges from 0.50% to 1.50% with respect to Base Rate borrowings and 1.50% to 2.50% with respect to SOFR borrowings, depending on the Company’s Total Net Leverage Ratio (as defined in the Amended and Restated Credit Agreement); provided, that SOFR and the Base Rate cannot be less than 0.00%, with the specific pricing reset on each date on which the Administrative Agent receives the required financial statements under the Credit Agreement for the fiscal quarter then ended. The Company must also pay a commitment fee for the unused portion of the Revolving Credit Facility, which ranges from 0.15% to 0.35% per annum depending on the Company’s Total Net Leverage Ratio, and fees on the face amount of any letters of credit outstanding under the Revolving Credit Facility, which range from 1.125% to 1.875% per annum, in each case, depending on the Company’s Total Net Leverage Ratio, as well as customary fronting fees payable to BMO as letter of credit issuer. In connection with the closing of the Amended and Restated Credit Facilities, the Company paid certain other fees and expenses.

The TLA will amortize quarterly in an amount equal to 5.0% per annum beginning with the first full fiscal quarter ending after the Amended and Restated Credit Agreement Closing Date, with a final payment of all then remaining principal and interest due on the maturity date of May 5, 2030. Each borrowing under the Delayed Draw Term Loan will amortize in an amount equal to 5.0% per annum of the aggregate outstanding borrowings under the Delayed Draw Term Loan, beginning with the first full fiscal quarter ending after the initial borrowing date, with a final payment of all then remaining principal and interest due on the maturity date of May 5, 2030. The amounts outstanding under the Amended and Restated Credit Facilities may be prepaid in whole or in part at any time without penalty (other than customary breakage costs).

The TLA issuance costs are amortized to interest expense over the term of the TLA, and as of January 2, 2026, issuance costs of $0.3 million remained unamortized. The Revolving Credit Facility unamortized issuance costs are included in assets in the accompanying consolidated balance sheets, and as of January 2, 2026, consisted of $0.6 million.

Willdan Group, Inc. is the borrower under the Amended and Restated Credit Agreement and its obligations under the Amended and Restated Credit Agreement are guaranteed by its present and future domestic subsidiaries (other than inactive subsidiaries). In addition, subject to certain exceptions, all such obligations are secured by substantially all of the assets of Willdan Group, Inc. and the subsidiary guarantors (other than inactive subsidiaries).

The Amended and Restated Credit Agreement requires compliance with financial covenants, including a maximum Net Leverage Ratio and a minimum Fixed Charge Coverage Ratio (as defined in the Credit Agreement). The Amended and Restated Credit Agreement also contains customary restrictive covenants, including (i) restrictions on the incurrence of additional indebtedness and additional liens on property, (ii) restrictions on permitted acquisitions and other investments and (iii) limitations on asset sales, mergers and acquisitions. Further, the Amended and Restated Credit Agreement limits the Company’s payment of future dividends and distributions and share repurchases by the Company. Subject to certain exceptions, the borrowings under the Amended and Restated Credit Agreement are also subject to mandatory prepayment from (a) any issuances of debt or equity securities, (b) any sale or disposition of assets, (c) insurance and condemnation proceeds, and (d) a percentage of Excess Cash Flow, as defined in the Amended and Restated Credit Agreement. The Amended and Restated Credit Agreement includes customary events of default.

As of January 2, 2026, the Company was in compliance with all these covenants contained in the Amended and Restated Credit Agreement. In addition, as of January 2, 2026, the Company’s composite annual interest rate, exclusive of the effects of upfront fees, undrawn fees and issuance cost amortization, was 5.3% and $1.6 million in letters of credit were issued.

Other Debt Agreements

The Company’s other debt agreements generally are comprised of financed insurance premiums, financed software agreements, and a utility customer agreement, and are immaterial to the Company’s Consolidated Financial Statements.

Future Debt Payments

The following table summarizes the combined principal installments for the Company’s debt obligations, excluding capital leases, over the next five years and beyond, as of January 2, 2026 (in thousands):


Fiscal Year:
2026	$	2,500
2027		2,500
2028		2,500
2029		2,500
2030		38,750
Total debt maturities		48,750
Issuance costs and debt discounts		(288)
Net carrying value	$	48,462

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

BUSINESS COMBINATIONS - Pro Forma Information - Additional Information (Details) $ in Millions	12 Months Ended
	Jan. 02, 2026 USD ($)
Business Acquisition, Pro Forma Information
Business combination, pro forma information, revenue of acquiree since acquisition date, actual	$ 30.4
Business combination, pro forma information, income (loss) from continuing operations of acquiree since acquisition date, actual	3.4
Alternative Power Generation, Inc.
Business Acquisition, Pro Forma Information
Business combination, pro forma information, revenue of acquiree since acquisition date, actual	27.3
Business combination, pro forma information, income (loss) from continuing operations of acquiree since acquisition date, actual	$ 1.3

DERIVATIVE FINANCIAL INSTRUMENTS - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Accumulated Other Comprehensive Income (Loss)
Balance	$ 234,343	$ 199,845	$ 181,502
Net current-period other comprehensive income (loss)	44	350	(664)
Balance	304,851	234,343	199,845
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
Balance	(314)	(664)	0
Other comprehensive income (loss) before reclassifications	56	443
Income tax benefit (expense) related to derivative instruments	(12)	(93)
Net current-period other comprehensive income (loss)	44	350	(664)
Balance	(270)	(314)	(664)
Gain (Loss) on Derivative Instruments
Accumulated Other Comprehensive Income (Loss)
Balance	(314)	(664)
Other comprehensive income (loss) before reclassifications	56	443
Income tax benefit (expense) related to derivative instruments	(12)	(93)
Net current-period other comprehensive income (loss)	44	350
Balance	$ (270)	$ (314)	$ (664)

- Definition

Amount after tax, before reclassification adjustments of other comprehensive income (loss).

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+ Details

Document and Entity Information - USD ($) $ / shares in Units, $ in Billions	12 Months Ended
	Jan. 02, 2026	Feb. 25, 2026	Jul. 04, 2025
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 02, 2026
Document Transition Report	false
Securities Act File Number	001-33076
Entity Registrant Name	WILLDAN GROUP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	14-1951112
Entity Address, Address Line One	2401 East Katella Avenue
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Anaheim
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92806
City Area Code	800
Local Phone Number	424-9144
Title of 12(b) Security	Common Stock, par value $0.01 per share
Entity Listing, Par Value Per Share	$ 0.01
Trading Symbol	WLDN
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 1.0
Entity Common Stock, Shares Outstanding		14,796,110
Entity Central Index Key	0001370450
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Amendment Flag	false
Current Fiscal Year End Date	--01-02
Auditor Name	Crowe LLP
Auditor Firm ID	173
Auditor Location	Los Angeles, California
Documents Incorporated by Reference [Text Block]	Designated portions of the Proxy Statement relating to registrant’s 2026 Annual Meeting of Stockholders, which will be filed with the Securities and Exchange Commission within 120 days after the end of fiscal year 2025, are incorporated by reference into Part III of this Report.

SHAREHOLDERS' EQUITY - General Information (Details) - shares	1 Months Ended	12 Months Ended
	Jun. 30, 2006	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023	Dec. 29, 2017	Dec. 30, 2022	Jun. 30, 2008	Mar. 31, 2008	Dec. 28, 2007
Share-based Compensation
Options, granted (in shares)		0	0	0
Options outstanding (in shares)		400,000	551,000	787,000		816,000
2006 Stock Incentive Plan
Share-based Compensation
Number of shares of common stock reserved for issuance (in shares)	300,000
Options outstanding (in shares)		0
2008 Performance Incentive Plan
Share-based Compensation
Number of shares of common stock reserved for issuance (in shares)		938,000						450,000
Number of shares available for grant (in shares)							182,735
Number of additional shares authorized (in shares)		150,000
Employee Stock Option \| 2008 Performance Incentive Plan
Share-based Compensation
Maximum number of shares a participant may be granted in options to purchase during fiscal year		300,000
Incentive Stock Options \| 2008 Performance Incentive Plan
Share-based Compensation
Options outstanding (in shares)		24,000
Non Statutory Stock Options \| 2006 Stock Incentive Plan
Share-based Compensation
Expiration period from date of grant	10 years
Non Statutory Stock Options \| 2008 Performance Incentive Plan
Share-based Compensation
Expiration period from date of grant		10 years
Options outstanding (in shares)		376,000
Restricted Stock
Share-based Compensation
Other than options, outstanding (in shares)		98,000	146,000	171,000		135,000
Restricted Stock \| 2008 Performance Incentive Plan
Share-based Compensation
Other than options, outstanding (in shares)		98,000
Restricted Stock Units (RSUs)
Share-based Compensation
Other than options, outstanding (in shares)		123,000	70,000
Restricted Stock Units (RSUs) \| 2008 Performance Incentive Plan
Share-based Compensation
Other than options, outstanding (in shares)		123,000
Performance Shares
Share-based Compensation
Other than options, outstanding (in shares)		184,000	169,000	130,000		66,000
Performance Shares \| 2008 Performance Incentive Plan
Share-based Compensation
Other than options, outstanding (in shares)		184,000
Employee Stock
Share-based Compensation
Number of shares of common stock reserved for issuance (in shares)		1,925,000							300,000
Number of shares available for grant (in shares)		702,000
Purchase price per share as a percentage of fair market value		85.00%
Number of additional shares authorized (in shares)				800,000	825,000
Employee Stock \| Minimum
Share-based Compensation
Percentage of participant's earnings to be contributed under a share based compensation plan		1.00%
Employee Stock \| Maximum
Share-based Compensation
Percentage of participant's earnings to be contributed under a share based compensation plan		10.00%

ORGANIZATION AND OPERATIONS OF THE COMPANY - Segment Information (Details) - segment	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Segment Information
Number of reporting segments	2	2	2

DERIVATIVE FINANCIAL INSTRUMENTS - Fair Value (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Derivative Liabilities
Derivative Liability, current	$ (341)	$ (198)
Derivative Liability, Current, Statement of Financial Position	Accrued liabilities	Accrued liabilities
Derivative liability, noncurrent		$ (200)
Derivative Liability, Noncurrent, Statement of Financial Position		Other noncurrent liabilities

SEGMENT AND GEOGRAPHICAL INFORMATION - Segment Assets (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Assets:
Segment assets	$ 544,211	$ 464,863	$ 415,588
Operating Segments \| Energy
Assets:
Segment assets	398,299	348,884	345,745
Operating Segments \| Engineering and Consulting
Assets:
Segment assets	44,170	29,202	25,842
Corporate, Non-Segment
Assets:
Segment assets	$ 101,742	$ 86,777	$ 44,001

- Definition

Amount of asset recognized for present right to economic benefit.

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+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Goodwill impairment
Goodwill impairment	$ 0	$ 0	$ 0

- Definition

Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References + Details

ORGANIZATION AND OPERATIONS OF THE COMPANY - Variable Interest Entities (Details)	12 Months Ended
	Jan. 02, 2026 entity
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of VIEs	1

BUSINESS COMBINATIONS - Acquisition Related Costs (Details) $ in Thousands	12 Months Ended
	Jan. 02, 2026 USD ($)
Compass Municipal Advisors, LLC
BUSINESS COMBINATIONS
Acquisition related costs	$ 0

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024
Income Tax Disclosure [Abstract]
Increase (decrease) in valuation allowance	$ 0	$ (100)

GOODWILL AND OTHER INTANGIBLE ASSETS - Finite-lived Intangible Assets - Amortization Period (Details)	Jan. 02, 2026
Backlog
Finite-Lived Intangible Assets
Amortization Period	1 year
Tradename \| Minimum
Finite-Lived Intangible Assets
Amortization Period	2 years 6 months
Tradename \| Maximum
Finite-Lived Intangible Assets
Amortization Period	6 years
Non-compete agreements \| Minimum
Finite-Lived Intangible Assets
Amortization Period	4 years
Non-compete agreements \| Maximum
Finite-Lived Intangible Assets
Amortization Period	5 years
Developed technology
Finite-Lived Intangible Assets
Amortization Period	8 years
Customer relationships \| Minimum
Finite-Lived Intangible Assets
Amortization Period	5 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets
Amortization Period	12 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

BUSINESS COMBINATIONS - Assets Acquired - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Mar. 03, 2025	Jan. 31, 2025	Dec. 27, 2024	Dec. 29, 2023
BUSINESS COMBINATIONS
Goodwill	$ 179,530			$ 140,991	$ 131,144
Alternative Power Generation, Inc.
BUSINESS COMBINATIONS
Current assets		$ 10,606
Non-current assets		12
Liabilities		(12,549)
Non-current lease liability		(240)
Goodwill		31,613
Net assets acquired		36,829
Alternative Power Generation, Inc. \| Backlog
BUSINESS COMBINATIONS
Other intangible assets		2,561
Alternative Power Generation, Inc. \| Customer Relationships
BUSINESS COMBINATIONS
Other intangible assets		3,402
Alternative Power Generation, Inc. \| Tradename
BUSINESS COMBINATIONS
Other intangible assets		$ 1,424
Compass Municipal Advisors, LLC
BUSINESS COMBINATIONS
Other intangible assets	2,000
Goodwill	$ 2,000
Alpha Inspections, Inc.
BUSINESS COMBINATIONS
Other intangible assets			$ 6,000
Goodwill			$ 4,900

LEASES

12 Months Ended

Jan. 02, 2026

Leases [Abstract]

LEASES

7. LEASES

The Company leases certain office facilities under long-term, non-cancellable operating leases that expire at various dates through the year 2034. In addition, the Company is obligated under finance leases for certain furniture and office equipment that expire at various dates through the year 2029.

From time to time, the Company enters into non-cancelable leases for some of its facility and equipment needs. These leases allow the Company to conserve cash by paying a monthly lease rental fee for the use of facilities and equipment rather than purchasing them. The Company’s leases typically have remaining terms ranging from one to eight years, some of which may include options to extend the leases for up to five years, and some of which may include options to terminate the leases within one year. Currently, all of the Company’s leases contain fixed payment terms. The Company may decide to cancel or terminate a lease before the end of its term, in which case it is typically liable to the lessor for the remaining lease payments under the term of the lease. Additionally, all of the Company’s month-to-month leases are cancelable by the Company or the lessor, at any time, and are not included in the Company’s right-of-use asset or lease liability. As of January 2, 2026, the Company had no leases with residual value guarantees. Typically, the Company has purchase options on the equipment underlying its long-term leases. The Company may exercise some of these purchase options when the need for equipment is on-going and the purchase option price is attractive. Nonperformance-related default covenants, cross-default provisions, subjective default provisions and material adverse change clauses contained in material lease agreements, if any, are also evaluated to determine whether those clauses affect lease classification in accordance with “ASC” Topic 842-10-25. Leases are accounted for as operating or financing leases, depending on the terms of the lease.

Financing Leases

The Company leases certain equipment under financing leases. The economic substance of the leases is a financing transaction for acquisition of equipment and leasehold improvements. Accordingly, the right-of-use assets for these leases are included in the balance sheets in equipment and leasehold improvements, net of accumulated depreciation, with a corresponding amount recorded in current portion of financing lease obligations or noncurrent portion of financing lease obligations, as appropriate. The financing lease assets are amortized over the life of the lease or, if shorter, the life of the leased asset, on a straight-line basis and included in depreciation expense. The interest associated with financing lease obligations is included in interest expense.

Right-of-use assets

Operating leases are included in right-of-use assets, and current portion of lease liability and noncurrent portion of lease liability, as appropriate. Right-of-use assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of the Company’s leases do not provide an implicit rate to calculate present value, the Company determines this rate by estimating the Company’s incremental borrowing rate at the lease commencement date. The right-of-use asset also includes any lease payments made and initial direct costs incurred at lease commencement and excludes lease incentives. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term.

The following is a summary of the Company’s lease expense:


	Fiscal Year
	2025			2024			2023
	(in thousands)
Operating lease cost	$	6,096		$	6,168		$	6,114
Sublease Income		(55)			(55)			(49)
Finance lease cost:
Amortization of assets		1,474			1,502			1,331
Interest on lease liabilities		177			157			105
Total net lease cost	$	7,692		$	7,772		$	7,501

The following is a summary of lease information presented on the Company’s consolidated balance sheet:


	January 2,			December 27,
	2026			2024
	(in thousands, except years and percentages)
Operating leases:
Right-of-use assets	$	16,600		$	14,035

Lease liability	$	4,670		$	5,804
Lease liability, less current portion		13,762			9,939
Total lease liabilities	$	18,432		$	15,743

Finance leases (included in equipment and leasehold improvements, net):
Equipment and leasehold improvements, net	$	7,471		$	7,052
Accumulated depreciation		(5,166)			(4,662)
Total equipment and leasehold improvements, net	$	2,305		$	2,390

Finance lease obligations	$	1,225		$	1,138
Finance lease obligations, less current portion		1,162			1,379
Total finance lease obligations	$	2,387		$	2,517

Weighted average remaining lease term (in years):
Operating Leases		5.47			3.03
Finance Leases		2.00			2.42

Weighted average discount rate:
Operating Leases		6.47	%		6.97	%
Finance Leases		6.17	%		6.87	%

Rent expense for fiscal years 2025, 2024 and 2023 was $6.8 million, $6.9 million, and $6.8 million, respectively.

The following is a summary of other information and supplemental cash flow information related to finance and operating leases:


		Fiscal Year
		2025			2024			2023

		(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases		$	6,658		$	6,329		$	5,843
Operating cash flow from finance leases			173			157			105
Financing cash flow from finance leases			1,497			1,444			1,304

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases		$	9,389		$	6,760		$	5,374

The following is a summary of the Company’s maturities of lease liabilities as of January 2, 2026:


		Operating			Finance
		(in thousands)
Fiscal year:
2026		$	5,479		$	1,390
2027			4,213			877
2028			3,209			230
2029			2,487			31
2030			1,765			1
2031 and thereafter			4,687			—
Total lease payments			21,840			2,529
Less: Imputed interest			(3,408)			(142)
Total lease obligations			18,432			2,387
Less: Current obligations			4,670			1,225
Noncurrent lease obligations		$	13,762		$	1,162

The imputed interest for finance lease obligations represents the interest component of finance leases that will be recognized as interest expense in future periods. The financing component for operating lease obligations represents the effect of discounting the operating lease payments to their present value.

LEASES - Additional Information (Details)	Jan. 02, 2026	Dec. 27, 2024
Leases
Operating leases, weighted average remaining lease term	5 years 5 months 19 days	3 years 10 days
Finance leases, weighted average remaining lease term	2 years	2 years 5 months 1 day
Operating leases, weighted average discount rate	6.47%	6.97%
Finance leases, weighted average discount rate	6.17%	6.87%

SHAREHOLDERS EQUITY

12 Months Ended

Jan. 02, 2026

Share-Based Payment Arrangement [Abstract]

SHAREHOLDERS' EQUITY

10. SHAREHOLDERS’ EQUITY

Stock Incentive Plans

2006 Stock Incentive Plan

In June 2006, the Company’s board of directors adopted the 2006 Stock Incentive Plan (“2006 Plan”) and it received stockholder approval. The Company re-submitted the 2006 Plan to its stockholders for post-IPO approval at the 2007 annual meeting of the stockholders and it was approved. After the Company’s shareholders approved the 2008 Plan (as defined below) in June 2008, no additional awards were granted under the 2006 Plan. The 2006 Plan had 300,000 shares of common stock reserved for issuance to the Company’s directors, executives, officers, employees, consultants and advisors. Approximately 182,735 shares that were available for award grant purposes under the 2006 Plan became available for grant under the 2008 Plan following shareholder approval of the 2008 Plan. Options granted under the 2006 Plan could be “non-statutory stock options” which expired no more than 10 years from the date of grant or “incentive stock options” as defined in Section 422 of the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”). Upon exercise of non-statutory stock options, the Company is generally entitled to a tax deduction on the exercise of the option for an amount equal to the excess over the exercise price of the fair market value of the shares at the date of exercise. The Company is generally not entitled to any tax deduction on the exercise of an incentive stock option. The 2006 Plan terminated in June 2016 and, as of January 2, 2026, there were no outstanding stock options under the 2006 Plan.

Amended and Restated 2008 Performance Incentive Plan

In March 2008, the Company’s board of directors adopted the 2008 Performance Incentive Plan (“2008 Plan”), and it received stockholder approval at the 2008 annual meeting of the stockholders in June 2008. The 2008 Plan was originally set to terminate on April 17, 2027 but received extensions through several annual meetings of the stockholders, the latest of which was the 2025 annual meeting of the stockholders. The 2008 Plan is currently scheduled to expire on April 13, 2035.

The 2008 Plan initially had 450,000 shares of common stock reserved for issuance (not counting any shares originally available under the 2006 Plan that “poured over”) and, through several annual meetings of the stockholders, stockholders approved share increases to the 2008 Plan, the latest of which was the 2025 annual meeting of the stockholders approving a 150,000 share increases. The maximum number of shares of the Company’s common stock that may be issued or transferred pursuant to awards under the 2008 Plan can also be increased by any shares subject to stock options granted under the 2006 Plan and outstanding as of June 9, 2008 which expire, or for any reason are cancelled or terminated, after June 9, 2008 without being exercised. As of January 2, 2026, the 2008 Plan had 938,000 shares of common stock reserved for issuance. Awards authorized by the 2008 Plan include stock options, stock appreciation rights, restricted stock, stock bonuses, stock units, performance stock, and other share-based awards. No participant may be granted an option to purchase more than 300,000 shares in any fiscal year. Options generally may not be granted with exercise prices less than fair market value at the date of grant, with vesting provisions and contractual terms determined by the compensation committee of the board of directors on a grant-by-grant basis, subject to the minimum vesting provisions contained in the 2008 Plan. Options granted under the 2008 Plan may be “nonqualified stock options” or “incentive stock options” as defined in Section 422 of the Internal Revenue Code. The maximum term of each option shall be 10 years. Upon exercise of nonqualified stock options, the Company is generally entitled to a tax deduction on the exercise of the option for an amount equal to the excess over the exercise price of the fair market value of the shares at the date of exercise. The Company is generally not entitled to any tax deduction on the exercise of an incentive stock option. For awards other than stock options, the Company is generally entitled to a tax deduction at the time the award holder recognizes income with respect to the award equal to the amount of compensation income recognized by the award holder. Options and other awards provide for accelerated vesting if there is a change in control (as defined in the 2008 Plan) and the outstanding awards are not substituted or assumed in connection with the transaction.

Through January 2, 2026, outstanding awards granted, net of forfeitures and exercises, under the 2008 Plan consisted of 24,000 shares of incentive stock options, 376,000 shares of nonqualified stock options, 98,000 shares of restricted stock awards, 123,000 shares of restricted stock units, and 184,000 shares of performance-based restricted stock units.

Employee Stock Purchase Plan

Amended and Restated 2006 Employee Stock Purchase Plan

The Company adopted its Amended and Restated 2006 Employee Stock Purchase Plan (“ESPP”) to allow eligible employees the right to purchase shares of common stock, at semi-annual intervals, with their accumulated payroll deductions. The ESPP received stockholder approval in June 2006. The Company re-submitted the ESPP to its stockholders for post-IPO approval at the 2007 annual stockholders’ meeting where approval was obtained. The ESPP initially had 300,000 shares of common stock reserved for issuance. At the 2017 and 2023 annual meeting of the stockholders, the stockholders approved an 825,000 and 800,000 share increase to the ESPP, respectively. A total of 1,925,000 shares of the Company’s common stock have been reserved for issuance under the ESPP.

The ESPP has semi-annual periods beginning on each January 1 and ending on each June 30 and beginning on each July 1 and ending on each December 31. The first offering period commenced on February 10, 2007 and ended on June 30, 2007. Participants make contributions under the ESPP only by means of payroll deductions each payroll period. The rate of payroll contributions elected by a Participant may not be less than one percent (1%) nor more than ten percent (10%) of the Participant’s Earnings for each payroll period, and only whole percentages may be elected. The accumulated contributions are applied to the purchase of shares. Shares are purchased under the ESPP on, or as soon as practicable after, the last day of the offering period. The purchase price per share equals 85% of the fair market value of a share on the lesser price of the share on the first day or last day of the offering period. The Company’s Amended and Restated 2006 Employee Stock Purchase Plan is a compensatory plan.

As of January 2, 2026, there were 702,000 shares available for issuance under the ESPP.

Stock-based Compensation Expense

The compensation expense that has been recognized for stock options, restricted stock awards (“RSA”), restricted stock units (“RSU”), performance-based restricted stock units (“PBRSU”), and ESPP issued under these plans was $11.8 million, $7.4 million, and $5.3 million for fiscal years 2025, 2024, and 2023, respectively.

The Company did not have any unrecognized compensation expense related to nonvested stock options for fiscal years 2025, 2024, and 2023.

The total unrecognized compensation expense related to RSAs was $2.1 million, $2.3 million, and $2.5 million, for fiscal years 2025, 2024, and 2023, respectively. That expense is expected to be recognized over a weighted-average period of 1.0 years.

The total unrecognized compensation expense related to RSUs was $3.1 million and $1.4 million for fiscal years 2025 and 2024, respectively. The Company did not have any unrecognized compensation related to RSUs for fiscal year 2023. That expense is expected to be recognized over a weighted-average period of 1.8 years.

The total unrecognized compensation expense related to PBRSUs was $10.2 million, $7.0 million, and $5.2 million for the fiscal years 2025, 2024, and 2023, respectively. That expense is expected to be recognized over a weighted-average period of 1.0 years.

There were no options granted that were immediately vested during the fiscal years 2025, 2024, or 2023.

Summary of Stock Option Activity

A summary of option activity under the 2006 Plan and 2008 Plan as of January 2, 2026 and changes during the fiscal years ended January 2, 2026, December 27, 2024, and December 29, 2023 is presented below. The intrinsic value of the fully-vested options is $32.3 million based on the Company’s closing stock price of $106.66 and the weighted average exercise price of outstanding options on January 2, 2026.


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 27, 2024		551		$	23.75		2.30
Granted		—			—		—
Exercised		(151)			18.24		—
Forfeited or expired		—			—		—
Outstanding at January 2, 2026		400		$	25.83		1.68
Vested and expected to vest at January 2, 2026		400		$	25.83		1.68
Exercisable at January 2, 2026		400		$	25.83		1.68


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 29, 2023		787		$	20.64		2.70
Granted		—			—		—
Exercised		(221)			12.50		—
Forfeited or expired		(15)			26.26		—
Outstanding at December 27, 2024		551		$	23.75		2.30
Vested and expected to vest at December 27, 2024		551		$	23.75		2.30
Exercisable at December 27, 2024		551		$	23.75		2.30


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 30, 2022		816		$	20.38		3.68
Granted		—			—		—
Exercised		(19)			9.77		—
Forfeited or expired		(10)			19.05		—
Outstanding at December 29, 2023		787		$	20.64		2.70
Vested and expected to vest at December 29, 2023		787		$	20.64		2.70
Exercisable at December 29, 2023		787		$	20.64		2.70

The Company did not have any unvested options, nor changes in nonvested options, during the fiscal years 2025, 2024, and 2023.

Summary of Time-Based Restricted Stock Activity

The Company’s time-based restricted stock is comprised of RSAs and RSUs.

A summary of RSAs activity under the 2008 Plan as of January 2, 2026 is presented below:



		Time-Based		Weighted-Average
		Restricted Stock Award		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		146		$	23.60
Awarded		29			63.96
Vested		(76)			23.62
Forfeited		(1)			17.83
Outstanding at January 2, 2026		98		$	35.36

Outstanding at December 29, 2023		171		$	20.44
Awarded		45			32.58
Vested		(70)			21.60
Forfeited		—			—
Outstanding at December 27, 2024		146		$	23.60

Outstanding at December 30, 2022		135		$	34.07
Awarded		154			18.04
Vested		(114)			33.45
Forfeited		(4)			17.83
Outstanding at December 29, 2023		171		$	20.44

A summary of RSUs activity under the 2008 Plan as of January 2, 2026 is presented below ⁽¹⁾:



		Time-Based		Weighted-Average
		Restricted Stock Unit		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		70		$	27.55
Awarded		77			41.53
Vested		(24)			27.55
Forfeited		—			—
Outstanding at January 2, 2026		123		$	36.28

Outstanding at December 29, 2023		—		$	—
Awarded		70			27.55
Vested		—			—
Forfeited		—			—
Outstanding at December 27, 2024		70		$	27.55

(1)

The Company did not grant, nor have any RSU activity, prior to fiscal year 2024.

Summary of Performance-Based Restricted Stock Unit Activity

A summary of performance-based restricted stock unit activity under the 2008 Plan as of January 2, 2026 is presented below:


		Performance-Based		Weighted-Average
		Restricted Stock Unit		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		169		$	19.59
Awarded		209			37.35
Released		(194)			25.85
Forfeited		—			—
Outstanding at January 2, 2026		184		$	29.34

Outstanding at December 29, 2023		130		$	22.88
Awarded		144			25.44
Released		(105)			31.60
Forfeited		—			—
Outstanding at December 27, 2024		169		$	19.59

Outstanding at December 30, 2022		66		$	27.93
Awarded		112			19.89
Released		(46)			22.84
Forfeited		(2)			21.67
Outstanding at December 29, 2023		130		$	22.88

Fair Value Valuation Assumptions

Stock Option Grants

The fair value of each option is calculated using the Black-Scholes option valuation model that uses assumptions of expected volatility, expected dividends, expected term in years, and a risk-free rate. Expected volatility is based upon historical volatility of “guideline companies” since the length of time the Company’s shares have been publicly traded is equal to the contractual term of the options. The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and expected post-vesting termination behavior is estimated based upon the simplified method. Under this approach, the expected term is presumed to be the mid-point between the vesting date and the end of the contractual term. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

No options were granted during fiscal years 2025, 2024, or 2023.

RSA, RSU and PBRSU Grants

The Company’s time-based RSAs and RSUs are valued on the closing price of the Company’s common stock on the date of grant and vest over a three-year period.

The Company’s performance-based restricted stock unit awards are valued on the closing price of the Company’s common stock on the date of grant and vest over a performance period. Under the Company’s PBRSU design, 50% of each award will vest based on the Company’s Adjusted EBITDA performance over a three-year performance period, and the remaining 50% of each award will vest based upon the Company’s adjusted diluted earnings per share performance over a three-year performance period, respectively. At the end of the full three-year vesting period for the grant, the number of PBRSUs that are earned based on the achievement of Adjusted EBITDA and Adjusted Diluted EPS is then multiplied by a percentage based on the Company’s Relative Total Shareholder Return for the three-year period.

ESPP

The fair value of ESPP purchase rights issued is calculated using the Black-Scholes valuation model that uses the assumptions noted in the following table. Purchase right under the ESPP are generally granted on either January 1 or July 1 of each year. The assumptions are as follows:


		2025			2024			2023
Weighted-average expected term (in years)			.5			.5			.5
Risk-Free interest Rate			4.1	%		5.1	%		4.9	%
Stock Price Volatility			30.7	%		29.7	%		29.9	%
Dividend yield			0	%		0	%		0	%
Fair Value		$	52.14		$	25.22		$	18.50

DERIVATIVE FINANCIAL INSTRUMENTS

12 Months Ended

Jan. 02, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS

4. DERIVATIVE FINANCIAL INSTRUMENTS

The Company uses certain interest rate derivative contracts to hedge interest rate exposures on its variable rate debt. The Company’s hedging program is not designated for trading or speculative purposes.

The Company recognizes derivative instruments as either assets or liabilities on the accompanying consolidated balance sheets at fair value. The Company records changes in the fair value (i.e., gains or losses) of the derivatives that have been designated as cash flow hedges in its consolidated balance sheets as accumulated other comprehensive income (loss) and in its consolidated statements of comprehensive income (loss) as a loss or gain on cash flow hedge valuation. All related cash flows are reported in the operating activities section of the consolidated statements of cash flows.

On November 30, 2023, the Company entered into an interest rate swap agreement that the Company designated as cash flow hedge to fix the variable interest rate on a portion of the Company’s Term Loan (as defined in Note 5, “Debt Obligations”). The interest rate swap agreement has a total notional amount of $50.0 million, has a fixed annual interest rate of 4.77%, and expires on September 29, 2026. As of January 2, 2026, the effective portion of the Company’s interest rate swap agreement designated as a cash flow hedge before tax effects was ($0.3) million, of which no amounts were reclassified from accumulated other comprehensive income (loss) to interest expense in fiscal 2025. The Company expects to reclassify $0.3 million from accumulated other comprehensive income (loss) to interest expense within the next twelve months.

The fair values of the Company’s outstanding derivatives designated as hedging instruments were as follows:


		Fair Value of Derivative
		Instruments as of
	Balance Sheet Location	January 2, 2026		December 27, 2024
		(in thousands)
Interest rate swap agreement	Accrued liabilities	$	(341)	$	(198)
Interest rate swap agreement	Other noncurrent liabilities		—		(200)

The impact of the effective portions of derivative instruments in cash flow hedging relationships and fair value relationships on other comprehensive income (loss) was immaterial to the Company’s consolidated financial statements the year ended January 2, 2026.

The accumulated balances and reporting period activities for the year ended January 2, 2026 related to reclassifications out of accumulated other comprehensive income (loss) are summarized as follows:


		Gain (Loss) on			Accumulated Other
		Derivative Instruments			Comprehensive Loss
		(in thousands)
Balances at December 29, 2023		$	(664)		$	(664)
Other comprehensive income (loss) before reclassifications			443			443
Amounts reclassified from accumulated other comprehensive income (loss)			—			—
Income tax benefit (expense) related to derivative instruments			(93)			(93)
Net current-period other comprehensive income (loss)			350			350
Balances at December 27, 2024		$	(314)		$	(314)
Other comprehensive income (loss) before reclassifications			56			56
Amounts reclassified from accumulated other comprehensive income (loss)			—			—
Income tax benefit (expense) related to derivative instruments			(12)			(12)
Net current-period other comprehensive income (loss)			44			44
Balances at January 2, 2026		$	(270)		$	(270)

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 18,713	$ 13,721	$ 15,436	$ 4,687	$ 7,688	$ 7,346	$ 4,594	$ 2,942	$ 52,557	$ 22,570	$ 10,926

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Reference 43: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SEGMENT AND GEOGRAPHICAL INFORMATION - Unallocated Corporate Assets (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Assets:
Cash and cash equivalents	$ 65,919	$ 74,158	$ 23,397
Accounts Receivable, net	64,604	65,557
Goodwill	179,530	140,991	$ 131,144
Equipment and leasehold improvements, net	31,491	29,534
ROU Assets	16,600	14,035
Other	2,762	2,019
Deferred income taxes	26,630	13,346
Corporate, Non-Segment
Assets:
Cash and cash equivalents	65,919	74,158
Accounts Receivable, net	(2,618)	(6,881)
Prepaid expenses	5,339	2,765
Goodwill	2	2
Other receivables	2,150	40
Equipment and leasehold improvements, net	1,310	1,051
ROU Assets	890	1,149
Other	1,952	1,147
Deferred income taxes	26,798	13,346
Total assets	$ 101,742	$ 86,777

BUSINESS COMBINATIONS - Goodwill (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Mar. 03, 2025	Jan. 31, 2025	Dec. 27, 2024	Dec. 29, 2023
Business Combination, Goodwill
Goodwill	$ 179,530			$ 140,991	$ 131,144
Alternative Power Generation, Inc.
Business Combination, Goodwill
Goodwill		$ 31,613
Goodwill, Name of Segment		Energy
Business Combination, Goodwill, Reporting Unit Assignment, Incomplete		false
Compass Municipal Advisors, LLC
Business Combination, Goodwill
Goodwill	$ 2,000
Goodwill, Name of Segment	Engineering and Consulting
Business Combination, Goodwill, Reporting Unit Assignment, Incomplete	false
Alpha Inspections, Inc.
Business Combination, Goodwill
Goodwill			$ 4,900
Goodwill, Name of Segment			Engineering and Consulting
Business Combination, Goodwill, Reporting Unit Assignment, Incomplete			false

Indicates business segment in which goodwill is included.

+ References

+ Details

BUSINESS COMBINATIONS - Pro Forma Information - Tabular Disclosure (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024
Business Acquisition, Pro Forma Information
Pro forma revenue	$ 690,448	$ 611,284
Pro forma income (loss) from operations	44,911	38,924
Pro forma net income (loss)	$ 53,561	$ 29,031
Income (Loss) per share, basic (in dollars per share)	$ 3.7	$ 2.1
Income (Loss) per share, diluted (in dollars per share)	$ 3.55	$ 2.04
Weighted average shares outstanding, basic (in shares)	14,461	13,818
Weighted average shares outstanding, diluted (in shares)	15,071	14,245

BUSINESS COMBINATIONS - General Information (Details)	Jan. 02, 2026	Mar. 03, 2025	Jan. 31, 2025
Alternative Power Generation, Inc.
Business Combination, Description
Business acquisition, name of acquired entity		Alternative Power Generation, Inc.
Business acquisition, effective date of acquisition		Mar. 03, 2025
Compass Municipal Advisors, LLC
Business Combination, Description
Business acquisition, name of acquired entity	Compass Municipal Advisors, LLC
Business acquisition, effective date of acquisition	Jan. 02, 2026
Alpha Inspections, Inc.
Business Combination, Description
Business acquisition, name of acquired entity			Alpha Inspections, Inc.
Business acquisition, effective date of acquisition			Jan. 31, 2025

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Equipment and Leasehold Improvements, Net - Depreciation and Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Amortization Expense
Depreciation expense	$ 8,800	$ 7,500	$ 6,300
Amortization expense	$ 1,474	$ 1,502	$ 1,331

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)

12 Months Ended

Jan. 02, 2026

Quarterly Financial Information Disclosure [Abstract]

Schedule of selected quarterly information


		Fiscal Three Months Ended
		April 4,			July 4,			October 3,			January 2,
		2025			2025			2025			2026

		(in thousands except per share amounts)
Contract revenue		$	152,386		$	173,473		$	182,006		$	173,687
Income (loss) from operations			7,036			11,816			14,862			10,433
Income tax expense (benefit)			506			(5,255)			569			(8,383)
Net income (loss)			4,687			15,436			13,721			18,713
Earnings (loss) per share:
Basic		$	0.33		$	1.07		$	0.94		$	1.28
Diluted		$	0.32		$	1.03		$	0.90		$	1.23
Weighted-average shares outstanding:
Basic			14,163			14,444			14,603			14,655
Diluted			14,628			14,917			15,229			15,260


		Fiscal Three Months Ended
		March 29,			June 28,			September 27,			December 27,
		2024			2024			2024			2024

		(in thousands except per share amounts)
Contract revenue		$	122,489		$	140,996		$	158,252		$	144,061
Income (loss) from operations			5,361			6,448			8,674			10,870
Income tax expense (benefit)			986			720			157			2,246
Net income (loss)			2,942			4,594			7,346			7,688
Earnings (loss) per share:
Basic		$	0.22		$	0.33		$	0.53		$	0.55
Diluted		$	0.21		$	0.33		$	0.51		$	0.53
Weighted-average shares outstanding:
Basic			13,605			13,725			13,930			14,012
Diluted			13,910			14,074			14,358			14,509

DEBT OBLIGATIONS - Future Debt Payments (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Debt Obligations
2026	$ 2,500
2027	2,500
2028	2,500
2029	2,500
2030	38,750
Total debt maturities	48,750	$ 90,137
Issuance costs and debt discounts	(288)	(650)
Net carrying value	$ 48,462	$ 89,487

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Total
Balance at Dec. 30, 2022	$ 133	$ 177,718	$ 0	$ 3,651	$ 181,502
Balance (in shares) at Dec. 30, 2022	13,296
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	$ 2	2,779			2,781
Shares of common stock issued in connection with employee stock purchase plan (in shares)	182
Shares of common stock issued in connection with incentive stock plan		182			$ 182
Shares of common stock issued in connection with incentive stock plan (in shares)	19				19,000
Shares used to pay taxes on stock grants		(205)			$ (205)
Shares used to pay taxes on stock grants (in shares)	(11)
Issuance of restricted stock award and units	$ 2	(2)
Issuance of restricted stock award and units (in shares)	196
Stock-based compensation expense		5,323			5,323
Net income (loss)				10,926	10,926
Net unrealized gain (loss) on derivative contracts			(664)		(664)
Balance at Dec. 29, 2023	$ 137	185,795	(664)	14,577	199,845
Balance (in shares) at Dec. 29, 2023	13,682
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	$ 2	2,836			2,838
Shares of common stock issued in connection with employee stock purchase plan (in shares)	164
Shares of common stock issued in connection with incentive stock plan	$ 2	2,757			$ 2,759
Shares of common stock issued in connection with incentive stock plan (in shares)	222				221,000
Shares used to pay taxes on stock grants	$ (1)	(1,406)			$ (1,407)
Shares used to pay taxes on stock grants (in shares)	(48)
Issuance of restricted stock award and units	$ 2	(2)
Issuance of restricted stock award and units (in shares)	149
Stock-based compensation expense		7,388			7,388
Net income (loss)				22,570	22,570
Net unrealized gain (loss) on derivative contracts			350		350
Balance at Dec. 27, 2024	$ 142	197,368	(314)	37,147	$ 234,343
Balance (in shares) at Dec. 27, 2024	14,169				14,169,000
Increase (Decrease) in Stockholders' Equity
Shares of common stock issued in connection with employee stock purchase plan	$ 1	3,248			$ 3,249
Shares of common stock issued in connection with employee stock purchase plan (in shares)	115
Shares of common stock issued in connection with incentive stock plan	$ 2	2,757			$ 2,759
Shares of common stock issued in connection with incentive stock plan (in shares)	150				151,000
Shares used to pay taxes on stock grants	$ (1)	(5,482)			$ (5,483)
Shares used to pay taxes on stock grants (in shares)	(95)
Issuance of restricted stock award and units	$ 2	(2)
Issuance of restricted stock award and units (in shares)	246
Stock issued to acquire businesses	$ 2	5,555			5,557
Stock issued to acquire businesses (in shares)	177
Stock-based compensation expense		11,825			11,825
Net income (loss)				52,557	52,557
Net unrealized gain (loss) on derivative contracts			44		44
Balance at Jan. 02, 2026	$ 148	$ 215,269	$ (270)	$ 89,704	$ 304,851
Balance (in shares) at Jan. 02, 2026	14,762				14,762,000

SHAREHOLDERS' EQUITY - Awards Other than Options Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Restricted Stock
Other than Options
Other than options, outstanding (in shares)	146	171	135
Other than options, awarded (in shares)	29	45	154
Other than options, vested/released (in shares)	(76)	(70)	(114)
Other than options, forfeited (in shares)	(1)		(4)
Other than options, outstanding (in shares)	98	146	171
Other than Options, Weighted-Average Grant Date Fair Value
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 23.6	$ 20.44	$ 34.07
Weighted-average grant date fair value, awarded (in dollars per share)	63.96	32.58	18.04
Weighted-average grant date fair value, vested (in dollars per share)	23.62	21.6	33.45
Weighted-average grant date fair value, forfeited (in dollars per share)	17.83		17.83
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 35.36	$ 23.6	$ 20.44
Restricted Stock Units (RSUs)
Other than Options
Other than options, outstanding (in shares)	70
Other than options, awarded (in shares)	77	70
Other than options, vested/released (in shares)	(24)
Other than options, outstanding (in shares)	123	70
Other than Options, Weighted-Average Grant Date Fair Value
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 27.55
Weighted-average grant date fair value, awarded (in dollars per share)	41.53	$ 27.55
Weighted-average grant date fair value, vested (in dollars per share)	27.55
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 36.28	$ 27.55
Performance Shares
Other than Options
Other than options, outstanding (in shares)	169	130	66
Other than options, awarded (in shares)	209	144	112
Other than options, vested/released (in shares)	(194)	(105)	(46)
Other than options, forfeited (in shares)			(2)
Other than options, outstanding (in shares)	184	169	130
Other than Options, Weighted-Average Grant Date Fair Value
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 19.59	$ 22.88	$ 27.93
Weighted-average grant date fair value, awarded (in dollars per share)	37.35	25.44	19.89
Weighted-average grant date fair value, vested (in dollars per share)	25.85	31.6	22.84
Weighted-average grant date fair value, forfeited (in dollars per share)			21.67
Weighted-average grant date fair value, outstanding (in dollars per share)	$ 29.34	$ 19.59	$ 22.88

BUSINESS COMBINATIONS - Assets Acquired - Adjustments (Details) $ in Millions	12 Months Ended
	Jan. 02, 2026 USD ($)
Alternative Power Generation, Inc.
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, backlog, and goodwill	$ 6.9
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, customer relationships, and tradename	(5.3)
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, increase (decrease) in amortization expense	(1.7)
Alpha Inspections, Inc.
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustments
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, customer relationships, and noncurrent assets	3.6
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, backlog, tradename, goodwill, and liabilities	(3.5)
Business combination, provisional information, initial accounting incomplete, adjustment, intangibles, increase (decrease) in amortization expense	$ (0.1)

INCOME TAXES - Tax Credit Carryforwards (Details) $ in Millions	Jan. 02, 2026 USD ($)
United States
Tax Credit Carryforwards
Tax credit carryforwards	$ 4.2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Jan. 02, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying value of goodwill by reporting unit


	December 27,		Additional		Additions /		January 2,
	2024		Purchase Cost		Adjustments		2026
	(in thousands)
Reporting Unit:
Energy	$	139,222	$	31,613	$	—	$	170,835
Engineering and Consulting		1,769		6,926		—		8,695
	$	140,991	$	38,539	$	—	$	179,530

	December 29,		Additional		Additions /		December 27,
	2023		Purchase Cost		Adjustments		2024
	(in thousands)
Reporting Unit:
Energy	$	129,375	$	9,847	$	—	$	139,222
Engineering and Consulting		1,769		—		—		1,769
	$	131,144	$	9,847	$	—	$	140,991

Schedule of gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives


		January 2, 2026						December 27, 2024
		Gross			Accumulated			Gross			Accumulated			Amortization
		Amount			Amortization			Amount			Amortization			Period
		(in thousands)												(in years)
Finite:
Backlog		$	11,600		$	9,853		$	8,882		$	8,350		1.0
Tradename			17,773			14,285			16,123			13,196		2.5	-	6.0
Non-compete agreements			1,835			1,535			1,613			1,488		4.0	-	5.0
Developed technology			15,810			15,810			15,810			15,286		8.0
Customer relationships			73,400			43,414			62,041			36,735		5.0	-	12.0
Total intangible assets		$	120,418		$	84,897		$	104,469		$	75,055

Schedule of estimated amortization expense for acquired identifiable intangible assets


		Future Intangible Asset
		Amortization expense
		(in thousands)
Fiscal year:
2026	$	9,584
2027		7,562
2028		6,577
2029		2,849
2030		1,868
Thereafter		7,081
	$	35,521

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

INCOME TAXES - Tax Rate (Details)	12 Months Ended
INCOME TAXES - Tax Rate (Details)	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Income Taxes
US federal statutory tax rate (as a percent)	21.00%	21.00%	21.00%

ORGANIZATION AND OPERATIONS OF THE COMPANY - Fiscal Years (Details)	3 Months Ended												12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Dec. 29, 2023	Sep. 29, 2023	Jun. 30, 2023	Mar. 31, 2023	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Entity Information
Length of fiscal period	91 days	91 days	91 days	98 days	91 days	91 days	91 days	91 days	91 days	91 days	91 days	91 days	371 days	364 days	364 days
Minimum
Entity Information
Length of fiscal period				91 days				91 days				91 days	364 days	364 days	364 days
Maximum
Entity Information
Length of fiscal period				98 days				98 days				98 days	371 days	371 days	371 days

SHAREHOLDERS' EQUITY - Unrecognized Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Unrecognized Compensation Expense
Unrecognized compensation expense, nonvested stock options	$ 0	$ 0	$ 0
Restricted Stock
Unrecognized Compensation Expense
Unrecognized compensation expense, other than options	$ 2,100	2,300	2,500
Weighted-average period for recognition of unrecognized compensation expense	1 year
Restricted Stock Units (RSUs)
Unrecognized Compensation Expense
Unrecognized compensation expense, other than options	$ 3,100	1,400	0
Weighted-average period for recognition of unrecognized compensation expense	1 year 9 months 18 days
Performance Shares
Unrecognized Compensation Expense
Unrecognized compensation expense, other than options	$ 10,200	$ 7,000	$ 5,200
Weighted-average period for recognition of unrecognized compensation expense	1 year

LEASES - Operating Leases - Gross Difference (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Operating
Total lease payments	$ 21,840
Less: Imputed interest	(3,408)
Total operating lease obligations	18,432	$ 15,743
Less: Current obligations	4,670	5,804
Noncurrent lease obligations	$ 13,762	$ 9,939

BUSINESS COMBINATIONS - Consideration Transferred (Details) - USD ($) $ in Thousands			12 Months Ended
	Jan. 02, 2026	Mar. 03, 2025	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Business Combination, Consideration Transferred
Cash consideration			$ 36,291	$ 7,364	$ 1,600
Alternative Power Generation, Inc.
Business Combination, Consideration Transferred
Cash consideration		$ 19,122
Issuance of common stock		5,557
Contingent consideration		12,150
Total consideration		$ 36,829
Compass Municipal Advisors, LLC
Business Combination, Consideration Transferred
Cash consideration	$ 3,400
Other working capital adjustments and holdbacks	600
Contingent consideration	$ 900

ORGANIZATION AND OPERATIONS OF THE COMPANY - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Increase (decrease) in valuation allowance	$ 0	$ (100)
Valuation allowance	$ 1,106	$ 1,106	$ 1,200

INCOME TAXES - Open Tax Years (Details)	12 Months Ended
INCOME TAXES - Open Tax Years (Details)	Jan. 02, 2026
United States
Open Tax Years
Open tax year	2022 2023 2024 2025
State and Local Jurisdiction
Open Tax Years
Open tax year	2021 2022 2023 2024 2025

LEASES - Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Operating leases:
Right-of-use assets	$ 16,600	$ 14,035
Operating leases, lease liabilities
Lease liability	4,670	5,804
Lease liability, less current portion	13,762	9,939
Total lease liabilities	18,432	15,743
Finance leases (included in equipment and leasehold improvements, net):
Equipment and leasehold improvements, net	7,471	7,052
Accumulated depreciation	(5,166)	(4,662)
Total equipment and leasehold improvements, net	$ 2,305	$ 2,390
Finance Lease, Right-of-Use Asset, Statement of Financial Position	Equipment and leasehold improvements, net	Equipment and leasehold improvements, net
Finance lease obligations
Finance lease obligations	$ 1,225	$ 1,138
Finance lease obligations, less current portion	1,162	1,379
Total finance lease obligations	$ 2,387	$ 2,517

RECENT ACCOUNTING PRONOUNCEMENTS

12 Months Ended

Jan. 02, 2026

Accounting Standards Update and Change in Accounting Principle [Abstract]

RECENT ACCOUNTING PRONOUNCEMENTS

2. RECENT ACCOUNTING PRONOUNCEMENTS

Accounting Pronouncements Recently Adopted

In July 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2025-05, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets” (“ASU 2025-05”). ASU 2025-05 allows an entity to elect a practical expedient to assume that current conditions as of the balance sheet date do not change for the remaining life of the asset in the development of a reasonable and supportable forecast as part of estimating expected credit losses. The amendments are effective for the annual reporting periods beginning after December 15, 2025, and interim periods within those fiscal year reporting periods beginning after December 15, 2025, with early adoption permitted. The Company elected to early adopt this standard in the fourth quarter of fiscal year 2025. The adoption of this standard did not have a material impact on the Company’s Consolidated Financial Statements.

In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 amends the rules on income tax disclosures to require entities to disclose specific categories in the rate reconciliation, the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and income tax expense or benefit from continuing operations (separated by federal, state, and foreign). In addition, ASU 2023-09 requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions, among other changes. The amendments can be applied on a prospective basis although retrospective application is permitted. The amendments are effective for the annual reporting periods beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-09 for its fiscal year 2025 annual reporting period, and as permitted by ASU 2023-09, the Company adopted this standard on a prospective basis. The adoption of this standard did not have a material impact on the Company’s Consolidated Financial Statements or disclosures.

Accounting Pronouncements Recently Issued

In December 2025, the FASB issued ASU No. 2025-12, “Codification Improvements” (“ASU 2025-12”). ASU 2025-12 addresses suggestions received from stakeholders on the Accounting Standards Codification and to make other incremental improvements to generally accepted accounting principles (“GAAP”). ASU 2025-12 provides changes to the Codification that (1) clarify, (2) correct errors, or (3) make minor improvements. The amendments are effective for the annual reporting periods beginning after December 15, 2026, and interim periods within those fiscal year reporting periods beginning after December 15, 2026, with early adoption permitted. The Company does not believe the amendments in ASU 2025-12 will have a material impact on its Consolidated Financial Statements.

In December 2025, the FASB issued ASU No. 2025-11, “Interim Reporting" (Topic 270): Narrow-Scope Improvements” (“ASU 2025-11”). The ASU 2025-11 amendments are intended to improve the guidance in Topic 270, Interim Reporting, by improving the navigability of the required interim disclosures and clarifying when that guidance is applicable. The amendments also provide additional guidance on what disclosures should be provided in interim reporting periods. The amendments are effective for the annual reporting periods beginning after December 15, 2027, and interim periods within those fiscal year reporting periods beginning after December 15, 2027, with early adoption permitted either (1) prospectively or (2) retrospectively. The Company does not believe the amendments in ASU 2025-11 will have a material impact on its Consolidated Financial Statements.

In November 2025, the FASB issued ASU No. 2025-09, “Derivatives and Hedging (Topic 815): Hedge Accounting Improvements” (“ASU 2025-09”). The ASU 2025-09 amendments are intended to simplify the application of hedge accounting and to more closely align hedge accounting with the economics of an entity's risk management activities in the following five areas: (1) similar risk assessment for cash flow hedges, (2) hedging forecasted interest payments on choose-your-rate debt instruments, (3) cash flow hedges of nonfinancial forecasted transactions, (4) net written options as hedging instruments, and (5) foreign-currency-denominated debt instrument as hedging instrument and hedged item (dual hedge). The amendments are effective for the annual reporting periods beginning after December 15, 2026, and interim periods within those fiscal year reporting periods beginning after December 15, 2026, with early

adoption permitted. The Company is currently evaluating the impact this update will have on its consolidated financial statements.

In September 2025, the FASB issued ASU No. 2025-06, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal Software” (“ASU 2025-06”). ASU 2025-06 removes references to prescriptive and sequential software development stages which are referred to as “project stages” throughout Subtopic 350-40. The amendment introduces a principles-based approach to capitalization of internal-use software costs and requires capitalization of software costs to begin when management has authorized and committed to funding the project and it is probable the project will be completed and used to perform the intended function. The amendments do not change what internal-use software costs can be capitalized or when such capitalization ceases. The amendments are effective for the annual reporting periods beginning after December 15, 2027, and interim periods within those fiscal year reporting periods beginning after December 15, 2027, with early adoption permitted. The Company does not believe the amendments in ASU 2025-06 will have a material impact on its Consolidated Financial Statements.

In May 2025, the FASB issued ASU No. 2025-03, “Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity” (“ASU 2025-03”). ASU 2025-03 requires an entity involved in an acquisition transaction effected primarily by exchanging equity interests when the legal acquiree is a Variable Interest Entity (“VIE”) that meets the definition of a business to consider the factors in paragraphs 805-10-55-12 through 55-15 to determine which entity is the accounting acquirer, rather than defaulting to the conclusion that the primary beneficiary is always the acquirer. The amendments are effective for the annual reporting periods beginning after December 15, 2026, and interim periods within those fiscal year reporting periods beginning after December 15, 2026, with early adoption permitted. The Company does not believe the amendments in ASU 2025-03 will have a material impact on its Consolidated Financial Statements.

In November 2024, the FASB issued ASU No. 2024-03, “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40)” (“ASU 2024-03”). ASU 2024-03 requires entities to disclose, in the Notes to Consolidated Financial Statements, specified information about certain costs and expenses at each interim and annual reporting period. Specific disclosures include the amounts of (a) purchases of inventory; (b) employee compensation; (c) depreciation; (d) intangible asset amortization; and (e) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities (or other amounts of depletion expense) included in each relevant expense caption, as well as a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. Additionally, entities will need to disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. The amendments are effective for the annual reporting periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact this update will have on its consolidated financial statements.

In October 2023, the FASB issued ASU No. 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative” (“ASU 2023-06”). ASU 2023-06 amends U.S. GAAP to reflect updates and simplifications to certain disclosure and presentation requirements referred to FASB by the Securities and Exchange Commission (“SEC”). The targeted amendments incorporate 14 of the 27 disclosures referred by the SEC into codification. Each amendment in ASU 2023-06 is effective on either the date on which the SEC’s removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC has not removed the requirements by that date. The Company does not believe the amendments in ASU 2023-06 will have a material impact in any of the Company’s current disclosures.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
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-Name Accounting Standards Codification
-Section 65
-Paragraph 9
-Subparagraph (e)
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Section 65
-Paragraph 17
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480336/718-10-65-17

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)(1)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
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-Subparagraph (b)
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-URI https://asc.fasb.org/1943274/2147476173/280-10-65-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (b)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 65
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-URI https://asc.fasb.org/1943274/2147479343/105-10-65-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
-Paragraph 2
-Subparagraph (c)
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-URI https://asc.fasb.org/1943274/2147483550/848-10-65-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
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-Subparagraph (g)(4)
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
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-Section 65
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Equipment and Leasehold Improvements, Net - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Equipment and Leasehold Improvements
Equipment under finance leases	$ 7,471	$ 7,052
Equipment and leasehold improvements, gross	80,711	70,962
Accumulated depreciation and amortization	(49,220)	(41,428)
Equipment and leasehold improvements, net	31,491	29,534
Furniture and fixtures
Equipment and Leasehold Improvements
Equipment and leasehold improvements	5,157	4,594
Computer hardware and software
Equipment and Leasehold Improvements
Equipment and leasehold improvements	59,687	51,904
Leasehold improvements
Equipment and Leasehold Improvements
Equipment and leasehold improvements	4,343	3,804
Automobiles, trucks, and field equipment
Equipment and Leasehold Improvements
Equipment and leasehold improvements	$ 4,053	$ 3,608

EARNINGS PER SHARE ("EPS")

12 Months Ended

Jan. 02, 2026

Earnings Per Share [Abstract]

EARNINGS PER SHARE (EPS)

12. EARNINGS PER SHARE (“EPS”)

Basic EPS is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted EPS is computed by dividing net income by the weighted-average number of common shares outstanding and dilutive potential common shares for the period. Potential common shares include the weighted-average dilutive effects of outstanding stock options and restricted stock awards using the treasury stock method.

The following table sets forth the number of weighted-average common shares outstanding used to compute basic and diluted EPS:


	Fiscal Year
	2025			2024			2023

	(in thousands, except per share amounts)
Net income (loss)	$	52,557		$	22,570		$	10,926
Weighted-average common shares outstanding		14,461			13,818			13,394
Effect of dilutive stock options and restricted stock awards		610			427			212
Weighted-average common shares outstanding-diluted		15,071			14,245			13,606
Earnings (Loss) per share:
Basic	$	3.63		$	1.63		$	0.82
Diluted	$	3.49		$	1.58		$	0.80

For the fiscal years 2025, 2024, and 2023, the Company excluded 4,000, 71,000 and 363,000 common shares subject to outstanding equity awards, respectively, from the calculation of diluted shares because their impact would have been anti-dilutive.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Contract revenue
Contract revenue	$ 681,552	$ 565,798	$ 510,095
Direct costs of contract revenue (inclusive of directly related depreciation and amortization):
Salaries and wages	109,098	93,543	89,915
Subcontractor services and other direct costs	316,772	269,473	240,413
Total direct costs of contract revenue	425,870	363,016	330,328
Gross profit	255,682	202,782	179,767
General and administrative expenses:
Salaries and wages, payroll taxes and employee benefits	125,736	105,373	95,556
Facilities and facility related	9,717	9,718	9,565
Stock-based compensation	11,825	7,388	5,323
Depreciation and amortization	18,686	14,745	16,431
Other	45,571	34,205	30,818
Total general and administrative expenses	211,535	171,429	157,693
Income (Loss) from operations	44,147	31,353	22,074
Other income (expense):
Interest expense, net	(5,748)	(7,801)	(9,413)
Other, net	1,595	3,127	1,930
Total other expense, net	(4,153)	(4,674)	(7,483)
Income (Loss) before income taxes	39,994	26,679	14,591
Income tax (benefit) expense	(12,563)	4,109	3,665
Net income (loss)	52,557	22,570	10,926
Other comprehensive income (loss):
Unrealized gain (loss) on derivative contracts, net of tax	44	350	(664)
Comprehensive income (loss)	$ 52,601	$ 22,920	$ 10,262
Earnings (Loss) per share:
Basic (in dollars per share)	$ 3.63	$ 1.63	$ 0.82
Diluted (in dollars per share)	$ 3.49	$ 1.58	$ 0.8
Weighted-average shares outstanding:
Basic (in shares)	14,461	13,818	13,394
Diluted (in shares)	15,071	14,245	13,606

SHAREHOLDERS EQUITY (Tables)

12 Months Ended

Jan. 02, 2026

Share-Based Payment Arrangement [Abstract]

Summary of stock option activity


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 27, 2024		551		$	23.75		2.30
Granted		—			—		—
Exercised		(151)			18.24		—
Forfeited or expired		—			—		—
Outstanding at January 2, 2026		400		$	25.83		1.68
Vested and expected to vest at January 2, 2026		400		$	25.83		1.68
Exercisable at January 2, 2026		400		$	25.83		1.68


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 29, 2023		787		$	20.64		2.70
Granted		—			—		—
Exercised		(221)			12.50		—
Forfeited or expired		(15)			26.26		—
Outstanding at December 27, 2024		551		$	23.75		2.30
Vested and expected to vest at December 27, 2024		551		$	23.75		2.30
Exercisable at December 27, 2024		551		$	23.75		2.30


							Weighted-
				Weighted-			Average
				Average			Remaining
				Exercise			Contractual
		Options		Price			Term
		(in thousands)					(in years)
Outstanding at December 30, 2022		816		$	20.38		3.68
Granted		—			—		—
Exercised		(19)			9.77		—
Forfeited or expired		(10)			19.05		—
Outstanding at December 29, 2023		787		$	20.64		2.70
Vested and expected to vest at December 29, 2023		787		$	20.64		2.70
Exercisable at December 29, 2023		787		$	20.64		2.70

Summary of restricted stock activity



		Time-Based		Weighted-Average
		Restricted Stock Award		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		146		$	23.60
Awarded		29			63.96
Vested		(76)			23.62
Forfeited		(1)			17.83
Outstanding at January 2, 2026		98		$	35.36

Outstanding at December 29, 2023		171		$	20.44
Awarded		45			32.58
Vested		(70)			21.60
Forfeited		—			—
Outstanding at December 27, 2024		146		$	23.60

Outstanding at December 30, 2022		135		$	34.07
Awarded		154			18.04
Vested		(114)			33.45
Forfeited		(4)			17.83
Outstanding at December 29, 2023		171		$	20.44

Summary of RSUs activity



		Time-Based		Weighted-Average
		Restricted Stock Unit		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		70		$	27.55
Awarded		77			41.53
Vested		(24)			27.55
Forfeited		—			—
Outstanding at January 2, 2026		123		$	36.28

Outstanding at December 29, 2023		—		$	—
Awarded		70			27.55
Vested		—			—
Forfeited		—			—
Outstanding at December 27, 2024		70		$	27.55

(1)

The Company did not grant, nor have any RSU activity, prior to fiscal year 2024.

Summary of performance-based restricted stock unit activity


		Performance-Based		Weighted-Average
		Restricted Stock Unit		Grant Date Fair Value
		(in thousands)
Outstanding at December 27, 2024		169		$	19.59
Awarded		209			37.35
Released		(194)			25.85
Forfeited		—			—
Outstanding at January 2, 2026		184		$	29.34

Outstanding at December 29, 2023		130		$	22.88
Awarded		144			25.44
Released		(105)			31.60
Forfeited		—			—
Outstanding at December 27, 2024		169		$	19.59

Outstanding at December 30, 2022		66		$	27.93
Awarded		112			19.89
Released		(46)			22.84
Forfeited		(2)			21.67
Outstanding at December 29, 2023		130		$	22.88

Summary of valuation assumptions


		2025			2024			2023
Weighted-average expected term (in years)			.5			.5			.5
Risk-Free interest Rate			4.1	%		5.1	%		4.9	%
Stock Price Volatility			30.7	%		29.7	%		29.9	%
Dividend yield			0	%		0	%		0	%
Fair Value		$	52.14		$	25.22		$	18.50

COMMITMENTS AND VARIABLE INTEREST ENTITIES

12 Months Ended

Jan. 02, 2026

Commitments and Variable Interest Entities [Abstract]

COMMITMENTS AND VARIABLE INTEREST ENTITIES

8. COMMITMENTS AND VARIABLE INTEREST ENTITIES

Employee Benefit Plans

The Company has a qualified profit sharing plan pursuant to Code Section 401(a) and qualified cash or deferred arrangement pursuant to Code Section 401(k) covering all employees. Employees may elect to contribute up to 50% of their compensation limited to the amount allowed by tax laws. Company contributions are made solely at the discretion of the Company’s board of directors.

The Company’s defined contribution plan (the “Plan”) covers employees who have completed three months of service and who have attained 21 years of age. The Company elects to make matching contributions equal to 50% of the participants’ contributions to the Plan up to 6% of the individual participant’s compensation, and subject to a maximum of $3,000 per employee. Under the defined Plan, the Company may make discretionary contributions to employee accounts.

The Company made matching contributions of $2.9 million, $2.4 million, and $2.2 million during fiscal years 2025, 2024 and 2023, respectively.

Variable Interest Entities

On March 4, 2016, the Company and the Company’s wholly-owned subsidiary, Willdan Energy Solutions, Inc. (“WES”), acquired substantially all of the assets of Genesys Engineering, P.C. (“Genesys”) and assumed certain specified liabilities of Genesys (collectively, the “Purchase”) pursuant to an Asset Purchase and Merger Agreement, dated as of February 26, 2016 (the “Agreement”), by and among Willdan Group, Inc., WES, WESGEN (as defined below), Genesys and Ronald W. Mineo (“Mineo”) and Robert J. Braun (“Braun” and, together with Mineo, the “Genesys Shareholders”). On March 5, 2016, pursuant to the terms of the Agreement, WESGEN, Inc., a non-affiliated corporation (“WESGEN”), merged (the “Merger” and, together with the Purchase, the “Acquisition”) with Genesys, with Genesys remaining as the surviving corporation. Genesys was acquired to strengthen the Company’s power engineering capability in the northeastern U.S., and also to increase client exposure and experience with universities.

Genesys continues to be a professional corporation organized under the laws of the State of New York, wholly-owned by one or more licensed engineers. Pursuant to New York law, the Company does not own capital stock of Genesys. The Company has entered into an agreement with the Shareholder of Genesys pursuant to which the Shareholder will be prohibited from selling, transferring or encumbering the Shareholder’s ownership interest in Genesys without the Company’s consent. Notwithstanding the Company’s rights regarding the transfer of Genesys’s stock, the Company does not have control over the professional decision making of Genesys’s engineering services. The Company has entered into an administrative services agreement with Genesys pursuant to which WES will provide Genesys with ongoing administrative, operational and other non-professional support services. Genesys pays WES a service fee, which consists of all of the costs incurred by WES to provide the administrative services to Genesys plus ten percent of such costs, as well as any other costs that relate to professional service supplies and personnel costs. As a result of the administrative services agreement, the Company absorbs the expected losses of Genesys through its deferral of Genesys’s service fees owed to WES.

The Company manages Genesys and has the power to direct the activities that most significantly impact Genesys’s performance, in addition to being obligated to absorb expected losses from Genesys. Accordingly, the Company is the primary beneficiary of Genesys and consolidates Genesys as a variable interest entity (“VIE”). In addition, the Company concluded there is no noncontrolling interest related to the consolidation of Genesys because the Company determined that (i) the shareholder of Genesys does not have more than a nominal amount of equity investment at risk, (ii) WES absorbs the expected losses of Genesys through its deferral of Genesys’s service fees owed to WES and the Company has, since entering into the administrative services agreement, had to continuously defer service fees for Genesys, and (iii) the Company believes Genesys will continue to have a shortfall on payment of its service fees for the foreseeable future, leaving no expected residual returns for the shareholder. As of January 2, 2026, the Company had one VIE — Genesys.

INCOME TAXES

12 Months Ended

Jan. 02, 2026

Income Tax Disclosure [Abstract]

INCOME TAXES

11. INCOME TAXES

On January 2, 2026, the Company adopted ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. ASU 2023-09 amends the rules on income tax disclosures to require entities to disclose specific categories in the rate reconciliation, the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign) and income tax expense or benefit from continuing operations (separated by federal, state, and foreign). ASU 2023-09 further requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions, among other changes.

As permitted by ASU 2023-09, the Company adopted this standard on a prospective basis starting with its fiscal year 2025 annual reporting period.

The provision for income taxes is comprised of ⁽¹⁾:


		Fiscal Year
		2025			2024			2023

		(in thousands)
Current federal taxes		$	(341)		$	361		$	61
Current state taxes			1,234			1,207			676
Current foreign taxes			18			18			—
Deferred federal taxes			(11,570)			1,677			2,022
Deferred state taxes			(1,904)			846			906
		$	(12,563)		$	4,109		$	3,665

(1)

Revenue from the Company’s foreign operations was immaterial for fiscal years 2025, 2024, and 2023.

The provision for income taxes reconciles to the amounts computed by applying the statutory federal tax rate of 21% for fiscal years 2025, 2024, and 2023 to the Company’s income before income taxes. The sources and tax effects of the differences for fiscal years 2025, 2024 and 2023 are as follows:


		Fiscal Year
		2025
			(in thousands)	Percent
US federal statutory tax rate		$	8,398	21.0	%
State and local income taxes, net of federal income tax effect ⁽¹⁾			(605)	(1.5)	%
Tax credits
Research and development tax credit			(852)	(2.1)	%
Other - tax credits			(29)	(0.1)	%
Nontaxable and nondeductible items
Officer compensation			1,328	3.3	%
Stock compensation			(2,610)	(6.5)	%
Other - nondeductible items			211	0.5	%
Other
Energy efficiency building deduction			(18,509)	(46.3)	%
Other			83	0.2	%
Foreign tax effects			22	0.1	%
Effective tax rate		$	(12,563)	(31.4)	%

(1)

The state and local jurisdiction that contribute to the majority (greater than 50%) of the tax effect in this category include California, New York State, and New York City.


	Fiscal Year
	2024			2023

	(in thousands)
Computed “expected” federal income tax expense	$	5,603		$	3,064
Permanent differences		52			194
Nondeductible executive compensation		600			121
Stock options and disqualifying dispositions		(910)			560
Energy efficient building deduction		(2,053)			(717)
Current and deferred state income tax expense, net of federal benefit		1,694			1,250
Research and development tax credit		(813)			(867)
Change in valuation allowance		(85)			—
Other		21			60
Provision for income taxes	$	4,109		$	3,665
Effective tax rate		15.4	%		25.1	%

The Company's effective tax rate includes the impact of discrete items such as the excess tax benefit on stock compensation deductions. Stock compensation deductions are recognized in the period in which stock awards vest, or exercise, and are calculated as the difference between the recorded stock compensation expense and the amount realized at the vesting or exercise date. In addition, the Company’s effective tax rate includes estimates related to deductions related to energy-efficiency building deduction under Section 179D. These estimates are calculated based on the most readily available information including building-specific data, estimated project completion dates, estimated deduction rates, and related tax law guidance. Changes related to estimates are recognized in the period in which they occur.

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities are as follows:


		January 2,			December 27,
		2026			2024

		(in thousands)
Deferred tax assets:
Other accrued liabilities		$	4,942		$	4,642
Federal and state net operating losses			18,751			11,451
Lease liability			4,882			4,269
Stock compensation			1,902			1,509
Capitalized research and development			6,369			5,058
Credit carryforwards			4,236			2,395
Excess business interest limitation			746			—
Other			367			212
Total deferred tax assets			42,195			29,536
Valuation allowance			(1,106)			(1,106)
Net deferred tax assets		$	41,089		$	28,430
Deferred tax liabilities:
Deferred revenue		$	(2,687)		$	(2,899)
Fixed assets			(1,390)			(2,813)
Intangible assets			(5,194)			(5,475)
Lease right-of-use assets			(4,432)			(3,806)
Prepaids			(756)			—
Other			—			(91)
Total deferred tax liabilities			(14,459)			(15,084)
Net deferred tax asset		$	26,630		$	13,346

As of January 2, 2026, the Company had federal and state operating loss carryovers of $67.0 million and $78.6 million, respectively. As of January 2, 2026, the Company had a federal tax credit carryforward of $4.2 million, and an immaterial amount of state tax credit carryforward. The federal net operating losses begin to expire in 2028. The majority of the state net operating loss carryovers will begin to expire in 2031.

During each fiscal year, management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize existing deferred tax assets. During fiscal year 2025, no change was made to the tax valuation allowance as the available positive and negative evidence did not warrant for any changes. During fiscal year 2024, $0.1 million of the valuation allowance was released due to expected future utilization of deferred tax assets.

As of January 2, 2026 and December 27, 2024, the Company’s liabilities related to uncertain tax positions were immaterial to the consolidated financial statements. The Company may be subject to examination by the Internal Revenue Service (“IRS”) for calendar years 2022 through 2025. The Company may also be subject to examination on certain state and local jurisdictions for the years 2021 through 2025.

The Company's policy is to recognize interest and penalties related to unrecognized tax benefits in income tax expense. As of January 2, 2026 and December 27, 2024, the Company did not have any unrecognized tax benefits. In addition, during the fiscal year 2025, the Company did not have any additions or reductions of unrecognized tax benefits.

On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) was signed into law. The legislation did not have a material impact on the Company's income tax expense for the year ended December 31, 2025. In addition, OBBA did not have a material impact to the Company's effective income tax rate for 2025. The OBBBA makes permanent some key tax provisions for tax year 2026, primarily the repeal of the energy-efficiency building deduction under Section 179D for property for which construction begins after June 30, 2026.

The cash paid for income taxes, net of refunds, during the year was as follows:


		Fiscal Year
		2025
		(in thousands)
Federal		$	901

State and Local
California			943
New York			170
New York City			106
Other			198
Foreign
Other			20
Total		$	2,338

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Jan. 02, 2026

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of the fair values of outstanding derivatives designated as hedging instruments


		Fair Value of Derivative
		Instruments as of
	Balance Sheet Location	January 2, 2026		December 27, 2024
		(in thousands)
Interest rate swap agreement	Accrued liabilities	$	(341)	$	(198)
Interest rate swap agreement	Other noncurrent liabilities		—		(200)

Schedule of accumulated other comprehensive income (loss)


		Gain (Loss) on			Accumulated Other
		Derivative Instruments			Comprehensive Loss
		(in thousands)
Balances at December 29, 2023		$	(664)		$	(664)
Other comprehensive income (loss) before reclassifications			443			443
Amounts reclassified from accumulated other comprehensive income (loss)			—			—
Income tax benefit (expense) related to derivative instruments			(93)			(93)
Net current-period other comprehensive income (loss)			350			350
Balances at December 27, 2024		$	(314)		$	(314)
Other comprehensive income (loss) before reclassifications			56			56
Amounts reclassified from accumulated other comprehensive income (loss)			—			—
Income tax benefit (expense) related to derivative instruments			(12)			(12)
Net current-period other comprehensive income (loss)			44			44
Balances at January 2, 2026		$	(270)		$	(270)

LEASES - Finance Leases - Gross Difference (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Finance
Total lease payments	$ 2,529
Less: Imputed interest	(142)
Total finance lease obligations	2,387	$ 2,517
Less: Current obligations	1,225	1,138
Noncurrent lease obligations	$ 1,162	$ 1,379

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Jan. 02, 2026
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SEGMENT AND GEOGRAPHICAL INFORMATION - Geographical Information (Details)	Jan. 02, 2026 state
Segment Information
Number of states in which entity operates	22

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Accounts Receivable - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Movements in the allowance for doubtful accounts
Balance as of the beginning of the year	$ 1,313	$ 866	$ 640
(Recovery of) provision for doubtful accounts	308	740	826
Write-offs of uncollectible accounts	(1,281)	(303)	(600)
Fair value adjustment		10
Balance as of the end of the year	$ 340	$ 1,313	$ 866

ORGANIZATION AND OPERATIONS OF THE COMPANY - Performance Obligation (Details) - Fixed price - Long-Term Contract with Customer $ in Millions	Jan. 02, 2026 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period
Revenue, remaining performance obligation, amount	$ 179.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-02
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period
Revenue, remaining performance obligation, amount	$ 107.9

EARNINGS PER SHARE ("EPS") (Tables)

12 Months Ended

Jan. 02, 2026

Earnings Per Share [Abstract]

Schedule of number of weighted-average common shares outstanding used to compute basic and diluted EPS


	Fiscal Year
	2025			2024			2023

	(in thousands, except per share amounts)
Net income (loss)	$	52,557		$	22,570		$	10,926
Weighted-average common shares outstanding		14,461			13,818			13,394
Effect of dilutive stock options and restricted stock awards		610			427			212
Weighted-average common shares outstanding-diluted		15,071			14,245			13,606
Earnings (Loss) per share:
Basic	$	3.63		$	1.63		$	0.82
Diluted	$	3.49		$	1.58		$	0.80

SHAREHOLDERS' EQUITY - Fair Value Valuation Assumptions - General Information (Details) - shares	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Share-based Compensation
Options, granted (in shares)	0	0	0
Restricted Stock
Share-based Compensation
Vesting period	3 years
Restricted Stock Units (RSUs)
Share-based Compensation
Vesting period	3 years
Performance Shares
Share-based Compensation
Vesting period	3 years
Performance Shares \| Share-Based Payment Arrangement, Tranche One
Share-based Compensation
Vesting period	3 years
Percentage of award vesting based on each metric (as a percent)	50.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
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+ Details

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Accounts Receivable - Components (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Accounts Receivable, after Allowance for Credit Loss
Billed	$ 64,944	$ 66,870
Allowance for doubtful accounts	(340)	(1,313)	$ (866)	$ (640)
Accounts receivable, net	$ 64,604	$ 65,557

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Jan. 02, 2026
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk management and strategy The Company has incorporated evaluation of cybersecurity threats into its overall risk management strategy. As such, we have established a cybersecurity program designed to address applicable legal requirements. Through its internally dedicated cybersecurity team, combined with cybersecurity-specific technologies and external cybersecurity service professionals, the Company assesses, identifies, and manages material risks from cybersecurity threats to its critical computer networks, hardware and software, and data. The Company’s cybersecurity team helps identify and assess risks from cybersecurity threats by monitoring and evaluating the Company’s threat environment using various methods. Through the use of internal and external risk assessment audits of certain environments aimed at identifying potential areas of cybersecurity risk, external and internal monitoring alerts, and other external and internal tools (such as next generation endpoint security (EDR/XDR), SASE framework, next-gen firewalls, and external-party monitoring of endpoint and cloud security environments), the Company performs ongoing assessments of its cybersecurity risks that are designed to take into account the rapidly evolving cybersecurity threat landscape. Further, in conjunction with its ISO 27001 and SOC2 certifications, the Company undergoes annual external audits that include reviews of its cybersecurity risk assessment processes and policies. In an attempt to manage and mitigate material risks from cybersecurity threats, the Company’s cybersecurity risk management process includes certain preventive measures, detective controls, and incident response procedures, depending on the environment and systems. This includes implementing security controls in certain environments and systems, ongoing monitoring of certain environments and systems, adopting response protocols for security incidents, and maintaining cybersecurity insurance. The Company’s cybersecurity risk management approach is periodically reviewed by management and certain external service professionals to assess whether any changes are needed to reflect changing threats. In addition, assessment and management of material risks from cybersecurity threats are integrated into the Company’s risk management strategy. For example, our cybersecurity team works with management to prioritize our risk management processes and mitigate cybersecurity threats that are more likely to lead to a material impact to our business. For a description of the risks from cybersecurity threats that may materially affect the Company and how they may do so, see our risk factors under Part 1. Item 1A. Risk Factors in this Annual Report on Form 10-K, “Cyber security breaches or other systems and information technology interruptions could result in liability, harm our reputation, impact our ability to operate, and other material adverse consequences.” The Company engages third-party cybersecurity consultants and auditors who help the cybersecurity team in identifying, assessing, and managing material risks from cybersecurity threats, including by evaluating and enhancing the Company’s cybersecurity posture. The Company also engages third-party service providers to perform a variety of functions throughout its business. The Company performs due diligence before engaging with certain third-party service providers designed to evaluate the service providers’ cybersecurity practices, including their security policies, incident response capabilities, and data protection measures; including specific cybersecurity requirements in contracts with certain third-party service providers, such as regarding security standards, data protection, and incident reporting as applicable; and monitoring and auditing certain third-party service providers’ cybersecurity practices and compliance with contractual obligations. Depending on the nature of the services provided, the sensitivity of the information systems and data at issue, and the identity of the provider, the Company’s vendor management process may involve different levels of assessment designed to help identify cybersecurity risks associated with a provider and impose contractual obligations related to cybersecurity on the provider.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	The Company has incorporated evaluation of cybersecurity threats into its overall risk management strategy. As such, we have established a cybersecurity program designed to address applicable legal requirements. Through its internally dedicated cybersecurity team, combined with cybersecurity-specific technologies and external cybersecurity service professionals, the Company assesses, identifies, and manages material risks from cybersecurity threats to its critical computer networks, hardware and software, and data. The Company’s cybersecurity team helps identify and assess risks from cybersecurity threats by monitoring and evaluating the Company’s threat environment using various methods. Through the use of internal and external risk assessment audits of certain environments aimed at identifying potential areas of cybersecurity risk, external and internal monitoring alerts, and other external and internal tools (such as next generation endpoint security (EDR/XDR), SASE framework, next-gen firewalls, and external-party monitoring of endpoint and cloud security environments), the Company performs ongoing assessments of its cybersecurity risks that are designed to take into account the rapidly evolving cybersecurity threat landscape. Further, in conjunction with its ISO 27001 and SOC2 certifications, the Company undergoes annual external audits that include reviews of its cybersecurity risk assessment processes and policies. In an attempt to manage and mitigate material risks from cybersecurity threats, the Company’s cybersecurity risk management process includes certain preventive measures, detective controls, and incident response procedures, depending on the environment and systems. This includes implementing security controls in certain environments and systems, ongoing monitoring of certain environments and systems, adopting response protocols for security incidents, and maintaining cybersecurity insurance. The Company’s cybersecurity risk management approach is periodically reviewed by management and certain external service professionals to assess whether any changes are needed to reflect changing threats. In addition, assessment and management of material risks from cybersecurity threats are integrated into the Company’s risk management strategy. For example, our cybersecurity team works with management to prioritize our risk management processes and mitigate cybersecurity threats that are more likely to lead to a material impact to our business. The Company engages third-party cybersecurity consultants and auditors who help the cybersecurity team in identifying, assessing, and managing material risks from cybersecurity threats, including by evaluating and enhancing the Company’s cybersecurity posture. The Company also engages third-party service providers to perform a variety of functions throughout its business. The Company performs due diligence before engaging with certain third-party service providers designed to evaluate the service providers’ cybersecurity practices, including their security policies, incident response capabilities, and data protection measures; including specific cybersecurity requirements in contracts with certain third-party service providers, such as regarding security standards, data protection, and incident reporting as applicable; and monitoring and auditing certain third-party service providers’ cybersecurity practices and compliance with contractual obligations. Depending on the nature of the services provided, the sensitivity of the information systems and data at issue, and the identity of the provider, the Company’s vendor management process may involve different levels of assessment designed to help identify cybersecurity risks associated with a provider and impose contractual obligations related to cybersecurity on the provider.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Board addresses the Company’s cybersecurity risk management as part of its general oversight function. The Board is responsible for overseeing Company’s cybersecurity risk management processes, including oversight and mitigation of risks from cybersecurity threats. Our cybersecurity risk assessment and management processes are implemented and maintained by the certain members of Company management, including those who are part of the Company’s cybersecurity team. The Company’s cybersecurity team is comprised of individuals with expertise in cybersecurity, information technology, risk management, and Company operations. Our cybersecurity team has decades-long experience in cybersecurity and holds industry-standard certifications including Certified Information Systems Security Professional (“CISSP”), and Certified Cloud Security Professional (“CCSP”), among others. Management is responsible for hiring appropriate personnel, helping to integrate cybersecurity risk considerations into the Company’s overall risk management strategy, and communicating key priorities to relevant personnel. Management is responsible for approving budgets, helping prepare for cybersecurity incidents, approving cybersecurity processes, and reviewing security assessments and other security-related reports. The Company’s cybersecurity incident response plan is designed to escalate certain cybersecurity incidents to members of management depending on the circumstances, including the Company’s President and Chief Executive Officer, Chief Financial Officer, and General Counsel (collectively, “Executive Management”). Executive Management works with the Company’s incident response team to help the Company mitigate and remediate cybersecurity incidents of which they are notified. In addition, the Company’s incident response plan includes reporting to the Board for certain cybersecurity incidents. The Company’s Board provides oversight of cybersecurity risk and regularly receives updates from the Company’s cybersecurity team. These updates cover topics that include cybersecurity team member updates, cybersecurity infrastructure updates, improvement in cyber-security tools and technologies, cybersecurity framework compliance, cyber-risk hardware/software enhancement updates, cybersecurity threats and mitigation measures, and more. The Board also has access to various reports, summaries or presentations related to cybersecurity threats, risk and mitigation.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Board
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Board addresses the Company’s cybersecurity risk management as part of its general oversight function. The Board is responsible for overseeing Company’s cybersecurity risk management processes, including oversight and mitigation of risks from cybersecurity threats. The Company’s Board provides oversight of cybersecurity risk and regularly receives updates from the Company’s cybersecurity team. These updates cover topics that include cybersecurity team member updates, cybersecurity infrastructure updates, improvement in cyber-security tools and technologies, cybersecurity framework compliance, cyber-risk hardware/software enhancement updates, cybersecurity threats and mitigation measures, and more. The Board also has access to various reports, summaries or presentations related to cybersecurity threats, risk and mitigation.
Cybersecurity Risk Role of Management [Text Block]	Our cybersecurity risk assessment and management processes are implemented and maintained by the certain members of Company management, including those who are part of the Company’s cybersecurity team. The Company’s cybersecurity team is comprised of individuals with expertise in cybersecurity, information technology, risk management, and Company operations. Our cybersecurity team has decades-long experience in cybersecurity and holds industry-standard certifications including Certified Information Systems Security Professional (“CISSP”), and Certified Cloud Security Professional (“CCSP”), among others. Management is responsible for hiring appropriate personnel, helping to integrate cybersecurity risk considerations into the Company’s overall risk management strategy, and communicating key priorities to relevant personnel. Management is responsible for approving budgets, helping prepare for cybersecurity incidents, approving cybersecurity processes, and reviewing security assessments and other security-related reports.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	cybersecurity team
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The Company’s cybersecurity team is comprised of individuals with expertise in cybersecurity, information technology, risk management, and Company operations. Our cybersecurity team has decades-long experience in cybersecurity and holds industry-standard certifications including Certified Information Systems Security Professional (“CISSP”), and Certified Cloud Security Professional (“CCSP”), among others.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Company’s cybersecurity incident response plan is designed to escalate certain cybersecurity incidents to members of management depending on the circumstances, including the Company’s President and Chief Executive Officer, Chief Financial Officer, and General Counsel (collectively, “Executive Management”). Executive Management works with the Company’s incident response team to help the Company mitigate and remediate cybersecurity incidents of which they are notified. In addition, the Company’s incident response plan includes reporting to the Board for certain cybersecurity incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

COMMITMENTS AND VARIABLE INTEREST ENTITIES - Employee Benefit Plans (Details)	12 Months Ended
	Jan. 02, 2026 USD ($) Y	Dec. 27, 2024 USD ($)	Dec. 29, 2023 USD ($)
Qualified Cash or Deferred Arrangement
Employee Benefit Plans
Defined Contribution Plan, Tax Status	us-gaap:QualifiedPlanMember
Maximum employee contribution as a percentage of compensation under 401(k) Plan (as a percent)	50.00%
Defined Contribution Plan
Employee Benefit Plans
Service period	3 months
Attained age \| Y	21
Defined contribution plan, employer matching contribution, percent of match (as a percent)	50.00%
Defined contribution plan, employer matching contribution, percent of employees' gross pay (as a percent)	6.00%
Maximum employer contribution per employee	$ 3,000
Employer matching contributions	$ 2,900,000	$ 2,400,000	$ 2,200,000

RECENT ACCOUNTING PRONOUNCEMENTS (Details)	12 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS (Details)	Jan. 02, 2026
Accounting Standards Update 2025-05
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Early Adoption	true
Change in Accounting Principle, Accounting Standards Update, Adopted	true
Accounting Standards Update 2023-09
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	true
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Jan. 02, 2026
Change in Accounting Principle, Accounting Standards Update, Transition Option Elected	us-gaap:AccountingStandardsUpdate202309ProspectiveMember
Accounting Standards Update 2025-12
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2025-11
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2025-09
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2025-06
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2025-03
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2024-03
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false
Accounting Standards Update 2023-06
New Accounting Pronouncements
Change in Accounting Principle, Accounting Standards Update, Adopted	false

LEASES - Finance Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Jan. 02, 2026 USD ($)
Finance
2026	$ 1,390
2027	877
2028	230
2029	31
2030	1
Total lease payments	$ 2,529

EARNINGS PER SHARE ("EPS") - Computation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Net income (loss)
Net Income (Loss)	$ 18,713	$ 13,721	$ 15,436	$ 4,687	$ 7,688	$ 7,346	$ 4,594	$ 2,942	$ 52,557	$ 22,570	$ 10,926
Net income (loss) - basic									52,557	22,570	10,926
Net income (loss) - diluted									$ 52,557	$ 22,570	$ 10,926
Weighted-average shares outstanding:
Weighted-average common shares outstanding (in shares)	14,655	14,603	14,444	14,163	14,012	13,930	13,725	13,605	14,461	13,818	13,394
Effect of dilutive stock options and restricted stock awards (in shares)									610	427	212
Weighted-average common shares outstanding-diluted (in shares)	15,260	15,229	14,917	14,628	14,509	14,358	14,074	13,910	15,071	14,245	13,606
Earnings (Loss) per share:
Basic (in dollars per share)	$ 1.28	$ 0.94	$ 1.07	$ 0.33	$ 0.55	$ 0.53	$ 0.33	$ 0.22	$ 3.63	$ 1.63	$ 0.82
Diluted (in dollars per share)	$ 1.23	$ 0.9	$ 1.03	$ 0.32	$ 0.53	$ 0.51	$ 0.33	$ 0.21	$ 3.49	$ 1.58	$ 0.8

INCOME TAXES - Reconciliation - Percent (Details)	12 Months Ended
INCOME TAXES - Reconciliation - Percent (Details)	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Income Taxes
US federal statutory tax rate (as a percent)	21.00%	21.00%	21.00%
State and local income taxes, net of federal income tax effect (as a percent)	(1.50%)
Tax Credits
Research and development tax credit (as a percent)	(2.10%)
Other - tax credits (as a percent)	(0.10%)
Nontaxable and nondeductible Items
Officer compensation (as a percent)	3.30%
Stock compensation (as a percent)	(6.50%)
Other - nondeductible items (as a percent)	0.50%
Other
Energy efficiency building deduction (as a percent)	(46.30%)
Other (as a percent)	0.20%
Foreign tax effects (as a percent)	0.10%
Effective tax rate (as a percent)	(31.40%)	15.40%	25.10%

SUPPLEMENTAL FINANCIAL STATEMENT DATA (Tables)

12 Months Ended

Jan. 02, 2026

Balance Sheet Related Disclosures [Abstract]

Schedule of reconciliation of cash and cash equivalents, and restricted cash


		January 2,			December 27,			December 30,
		2026			2024			2023
		(in thousands)
Cash and cash equivalents		$	65,919		$	74,158		$	23,397
Restricted cash			—			—			—
Total cash, cash equivalents, and restricted cash shown in the consolidated statement of cash flows		$	65,919		$	74,158		$	23,397


		Fiscal Year
		2025
		(in thousands)
Federal		$	901

State and Local
California			943
New York			170
New York City			106
Other			198
Foreign
Other			20
Total		$	2,338

Schedule of accounts receivable


	January 2,			December 27,
	2026			2024
	(in thousands)
Billed	$	64,944		$	66,870
Allowance for doubtful accounts		(340)			(1,313)
Accounts receivable, net	$	64,604		$	65,557

Schedule of the movements in the allowance for doubtful accounts


		Fiscal Year
		2025			2024			2023
		(in thousands)
Balance as of the beginning of the year		$	1,313		$	866		$	640
(Recovery of) provision for doubtful accounts			308			740			826
Write-offs of uncollectible accounts			(1,281)			(303)			(600)
Fair value adjustment			—			10			—
Balance as of the end of the year		$	340		$	1,313		$	866

Schedule of contract assets


	January 2,			December 27,
	2026			2024
	(in thousands)
Unbilled short-term	$	77,787		$	66,518
Contract retentions		29,509			22,010
Contract assets		107,296			88,528
Unbilled long-term⁽¹⁾		2,762			—
Total contract assets	$	110,058		$	88,528

(1)

Included in Other assets in the consolidated financial statements.

Schedule of equipment and leasehold improvements


Category		Estimated Useful Life
Furniture and fixtures		5	years
Computer hardware		3	years
Computer software		3	years
Automobiles and trucks		3	years
Field equipment		5	years


	January 2,			December 27,
	2026			2024
	(in thousands)
Furniture and fixtures	$	5,157		$	4,594
Computer hardware and software		59,687			51,904
Leasehold improvements		4,343			3,804
Equipment under finance leases		7,471			7,052
Automobiles, trucks, and field equipment		4,053			3,608
Subtotal		80,711			70,962
Accumulated depreciation and amortization		(49,220)			(41,428)
Equipment and leasehold improvements, net	$	31,491		$	29,534

Schedule of accrued liabilities


	January 2,			December 27,
	2026			2024
	(in thousands)
Accrued subcontractor costs	$	37,123		$	33,061
Accrued bonuses		27,478			18,277
Employee withholdings		5,999			3,664
Compensation and payroll taxes		5,534			3,564
Rebate and other		—			360
Accrued accounting costs and taxes		6,300			3,850
Total accrued liabilities	$	82,434		$	62,776

Schedule of changes in the carrying value of goodwill by reporting unit


	December 27,		Additional		Additions /		January 2,
	2024		Purchase Cost		Adjustments		2026
	(in thousands)
Reporting Unit:
Energy	$	139,222	$	31,613	$	—	$	170,835
Engineering and Consulting		1,769		6,926		—		8,695
	$	140,991	$	38,539	$	—	$	179,530

	December 29,		Additional		Additions /		December 27,
	2023		Purchase Cost		Adjustments		2024
	(in thousands)
Reporting Unit:
Energy	$	129,375	$	9,847	$	—	$	139,222
Engineering and Consulting		1,769		—		—		1,769
	$	131,144	$	9,847	$	—	$	140,991

Schedule of gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives


		January 2, 2026						December 27, 2024
		Gross			Accumulated			Gross			Accumulated			Amortization
		Amount			Amortization			Amount			Amortization			Period
		(in thousands)												(in years)
Finite:
Backlog		$	11,600		$	9,853		$	8,882		$	8,350		1.0
Tradename			17,773			14,285			16,123			13,196		2.5	-	6.0
Non-compete agreements			1,835			1,535			1,613			1,488		4.0	-	5.0
Developed technology			15,810			15,810			15,810			15,286		8.0
Customer relationships			73,400			43,414			62,041			36,735		5.0	-	12.0
Total intangible assets		$	120,418		$	84,897		$	104,469		$	75,055

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

DEBT OBLIGATIONS - Credit Facilities (Details) $ in Thousands	May 05, 2025 USD ($)	Sep. 29, 2023 USD ($)	Jan. 02, 2026 USD ($)	Dec. 27, 2024 USD ($)
Debt Obligations
Debt issuance costs			$ 288	$ 650
Line of Credit \| 2023 Credit Agreement
Debt Obligations
Debt instrument, issuance date		Sep. 29, 2023
Debt instrument, maturity date	May 05, 2030	Sep. 29, 2026
Line of credit facility, maximum borrowing capacity, borrower may request aggregate commitment, maximum commitment, amount		$ 75,000
Amortization of debt, percentage, annually (as a percent)		7.50%
Amortization of debt, percentage, annually, for second and third years (as a percent)		10.00%
Composite interest rate (as a percent)			5.30%
Line of Credit \| 2023 Credit Agreement \| Base Rate \| Minimum
Debt Obligations
Debt instrument, basis spread on variable rate (as a percent)	0.50%	0.75%
Debt instrument, interest rate, stated percentage (as a percent)	0.00%	0.00%
Line of Credit \| 2023 Credit Agreement \| Base Rate \| Maximum
Debt Obligations
Debt instrument, basis spread on variable rate (as a percent)	1.50%	2.00%
Line of Credit \| 2023 Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Minimum
Debt Obligations
Debt instrument, basis spread on variable rate (as a percent)	1.50%	1.75%
Debt instrument, interest rate, stated percentage (as a percent)	0.00%	0.00%
Line of Credit \| 2023 Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Maximum
Debt Obligations
Debt instrument, basis spread on variable rate (as a percent)	2.50%	3.00%
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Term Loan
Debt Obligations
Debt instrument, face amount		$ 100,000
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Revolving Credit Facility
Debt Obligations
Debt instrument, face amount		$ 50,000
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Revolving Credit Facility \| Minimum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)		0.20%
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Revolving Credit Facility \| Maximum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)		0.40%
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Letter of Credit \| Minimum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)		1.3125%
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Letter of Credit \| Maximum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)		2.25%
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025
Debt Obligations
Debt instrument, issuance date	May 05, 2025
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Term Loan A
Debt Obligations
Debt instrument, face amount	$ 50,000
Debt instrument, maturity date	May 05, 2030
Amortization of debt, percentage, annually (as a percent)	5.00%
Debt issuance costs			$ 300
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Revolving Credit Facility
Debt Obligations
Debt instrument, face amount	$ 100,000
Line of credit facility, maximum borrowing capacity, borrower may request aggregate commitment, maximum commitment, amount	$ 75,000
Line of credit facility, maximum borrowing capacity, borrower may request aggregate commitment, maximum commitment, last twelve months adjusted EBITDA, ratio	1
Debt issuance costs			600
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Revolving Credit Facility \| Minimum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)	0.15%
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Revolving Credit Facility \| Maximum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)	0.35%
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Letter of Credit
Debt Obligations
Debt instrument, face amount			$ 1,600
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Letter of Credit \| Minimum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)	1.125%
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Letter of Credit \| Maximum
Debt Obligations
Line of credit facility, commitment fee percentage (as a percent)	1.875%
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Delayed Draw Term Loan
Debt Obligations
Debt instrument, face amount	$ 50,000
Debt instrument, maturity date	May 05, 2030
Amortization of debt, percentage, annually (as a percent)	5.00%

SEGMENT AND GEOGRAPHICAL INFORMATION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Revenue
Revenue	$ 173,687	$ 182,006	$ 173,473	$ 152,386	$ 144,061	$ 158,252	$ 140,996	$ 122,489	$ 681,552	$ 565,798	$ 510,095
United States
Revenue
Revenue									681,552	565,798	510,095
Commercial
Revenue
Revenue									77,900	41,620	37,028
Government
Revenue
Revenue									325,730	266,774	236,907
Utilities
Revenue
Revenue									277,922	257,404	236,160
Time-and-materials
Revenue
Revenue									121,998	102,312	99,112
Unit-based
Revenue
Revenue									241,734	224,793	214,793
Fixed price
Revenue
Revenue									317,820	238,693	196,190
Energy
Revenue
Revenue									576,051	473,309	426,976
Energy \| United States
Revenue
Revenue									576,051	473,309	426,976
Energy \| Commercial
Revenue
Revenue									70,871	34,072	31,162
Energy \| Government
Revenue
Revenue									227,497	182,079	159,935
Energy \| Utilities
Revenue
Revenue									277,683	257,158	235,879
Energy \| Time-and-materials
Revenue
Revenue									49,898	34,381	35,582
Energy \| Unit-based
Revenue
Revenue									215,499	205,117	199,040
Energy \| Fixed price
Revenue
Revenue									310,654	233,811	192,354
Engineering and Consulting
Revenue
Revenue									105,501	92,489	83,119
Engineering and Consulting \| United States
Revenue
Revenue									105,501	92,489	83,119
Engineering and Consulting \| Commercial
Revenue
Revenue									7,029	7,548	5,866
Engineering and Consulting \| Government
Revenue
Revenue									98,233	84,695	76,972
Engineering and Consulting \| Utilities
Revenue
Revenue									239	246	281
Engineering and Consulting \| Time-and-materials
Revenue
Revenue									72,100	67,931	63,530
Engineering and Consulting \| Unit-based
Revenue
Revenue									26,235	19,676	15,753
Engineering and Consulting \| Fixed price
Revenue
Revenue									$ 7,166	$ 4,882	$ 3,836

SEGMENT AND GEOGRAPHICAL INFORMATION - Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Segment reconciliation
Contract revenue	$ 173,687	$ 182,006	$ 173,473	$ 152,386	$ 144,061	$ 158,252	$ 140,996	$ 122,489	$ 681,552	$ 565,798	$ 510,095
Direct subcontractor services and other direct costs									316,772	269,473	240,413
Direct salaries and wages									109,098	93,543	89,915
Gross profit									255,682	202,782	179,767
Other indirect costs									192,849	156,684	141,262
EBITDA									64,428	49,225	40,435
Interest expense, net									5,748	7,801	9,413
Depreciation and amortization									18,686	14,745	16,431
Segment profit (loss) before income tax expense									39,994	26,679	14,591
Income tax (benefit) expense	(8,383)	569	(5,255)	506	2,246	157	720	986	(12,563)	4,109	3,665
Net Income (Loss)	$ 18,713	$ 13,721	$ 15,436	$ 4,687	$ 7,688	$ 7,346	$ 4,594	$ 2,942	52,557	22,570	10,926
Energy
Segment reconciliation
Contract revenue									576,051	473,309	426,976
Direct subcontractor services and other direct costs									311,231	266,092	236,603
Direct salaries and wages									66,908	55,041	54,377
Gross profit									197,912	152,176	135,996
Depreciation and amortization									16,627	13,260	15,176
Engineering and Consulting
Segment reconciliation
Contract revenue									105,501	92,489	83,119
Direct subcontractor services and other direct costs									5,541	3,381	3,810
Direct salaries and wages									42,190	38,502	35,538
Gross profit									57,770	50,606	43,771
Depreciation and amortization									2,059	1,485	1,255
Operating Segments \| Energy
Segment reconciliation
Other indirect costs									140,938	113,998	104,644
EBITDA									56,449	38,554	32,103
Interest expense, net											6
Segment profit (loss) before income tax expense									39,822	25,294	16,921
Income tax (benefit) expense									(12,509)	3,896	4,250
Net Income (Loss)									52,331	21,398	12,671
Operating Segments \| Engineering and Consulting
Segment reconciliation
Other indirect costs									39,449	36,263	32,259
EBITDA									18,315	14,344	11,525
Segment profit (loss) before income tax expense									16,256	12,859	10,270
Income tax (benefit) expense									(5,106)	1,980	2,580
Net Income (Loss)									21,362	10,879	7,690
Corporate, Non-Segment
Segment reconciliation
Other indirect costs									12,462	6,423	4,359
EBITDA									(10,336)	(3,673)	(3,193)
Interest expense, net									5,748	7,801	9,407
Segment profit (loss) before income tax expense									(16,084)	(11,474)	(12,600)
Income tax (benefit) expense									5,052	(1,767)	(3,165)
Net Income (Loss)									$ (21,136)	$ (9,707)	$ (9,435)

SEGMENT AND GEOGRAPHICAL INFORMATION - Concentration Risk (Details)	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Top Ten Customers
Concentration Risk
Concentration risk (as a percent)	50.70%	51.30%	52.70%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Southern California Edison and Clark County School District
Concentration Risk
Concentration risk (as a percent)	23.20%
Revenue from Contract with Customer Benchmark \| Customer Concentration Risk \| Southern California Edison \| Energy
Concentration Risk
Concentration risk (as a percent)		10.70%
Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk \| California
Concentration Risk
Concentration risk (as a percent)	43.50%	43.90%	45.10%
Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk \| New York
Concentration Risk
Concentration risk (as a percent)	19.00%	23.60%	24.70%
Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk \| Nevada
Concentration Risk
Concentration risk (as a percent)	11.80%	8.20%	0.30%
Revenue from Contract with Customer, Segment Benchmark \| Customer Concentration Risk \| Southern California Edison and Clark County School District \| Energy
Concentration Risk
Concentration risk (as a percent)	27.40%
Revenue from Contract with Customer, Segment Benchmark \| Customer Concentration Risk \| Los Angeles Department of Water and Power and Dormitory Authority State of New York \| Energy
Concentration Risk
Concentration risk (as a percent)			22.70%

LEASES (Tables)

12 Months Ended

Jan. 02, 2026

Leases [Abstract]

Summary of the Lease Expense


	Fiscal Year
	2025			2024			2023
	(in thousands)
Operating lease cost	$	6,096		$	6,168		$	6,114
Sublease Income		(55)			(55)			(49)
Finance lease cost:
Amortization of assets		1,474			1,502			1,331
Interest on lease liabilities		177			157			105
Total net lease cost	$	7,692		$	7,772		$	7,501

Summary of Lease Information Presented on the Condensed Consolidated Balance Sheet


	January 2,			December 27,
	2026			2024
	(in thousands, except years and percentages)
Operating leases:
Right-of-use assets	$	16,600		$	14,035

Lease liability	$	4,670		$	5,804
Lease liability, less current portion		13,762			9,939
Total lease liabilities	$	18,432		$	15,743

Finance leases (included in equipment and leasehold improvements, net):
Equipment and leasehold improvements, net	$	7,471		$	7,052
Accumulated depreciation		(5,166)			(4,662)
Total equipment and leasehold improvements, net	$	2,305		$	2,390

Finance lease obligations	$	1,225		$	1,138
Finance lease obligations, less current portion		1,162			1,379
Total finance lease obligations	$	2,387		$	2,517

Weighted average remaining lease term (in years):
Operating Leases		5.47			3.03
Finance Leases		2.00			2.42

Weighted average discount rate:
Operating Leases		6.47	%		6.97	%
Finance Leases		6.17	%		6.87	%

Summary of Other Information and Supplemental Cash Flow Information Related to Finance and Operating Leases


		Fiscal Year
		2025			2024			2023

		(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases		$	6,658		$	6,329		$	5,843
Operating cash flow from finance leases			173			157			105
Financing cash flow from finance leases			1,497			1,444			1,304

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases		$	9,389		$	6,760		$	5,374

Summary of the Maturities of Operating Lease Liabilities


		Operating			Finance
		(in thousands)
Fiscal year:
2026		$	5,479		$	1,390
2027			4,213			877
2028			3,209			230
2029			2,487			31
2030			1,765			1
2031 and thereafter			4,687			—
Total lease payments			21,840			2,529
Less: Imputed interest			(3,408)			(142)
Total lease obligations			18,432			2,387
Less: Current obligations			4,670			1,225
Noncurrent lease obligations		$	13,762		$	1,162

Summary of the Maturities of Finance Lease Liabilities


		Operating			Finance
		(in thousands)
Fiscal year:
2026		$	5,479		$	1,390
2027			4,213			877
2028			3,209			230
2029			2,487			31
2030			1,765			1
2031 and thereafter			4,687			—
Total lease payments			21,840			2,529
Less: Imputed interest			(3,408)			(142)
Total lease obligations			18,432			2,387
Less: Current obligations			4,670			1,225
Noncurrent lease obligations		$	13,762		$	1,162

ORGANIZATION AND OPERATIONS OF THE COMPANY (Policies)

12 Months Ended

Jan. 02, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

Basis of Presentation

The Company has prepared its Consolidated Financial Statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).

The consolidated statement of stockholders' equity includes repurchases of shares of the Company’s common stock from employees to satisfy tax withholding obligations incurred in connection with the vesting of restricted stock or performance stock units, which amount is presented as a reduction of additional paid-in capital and common stock.

Fiscal Years

Fiscal Years

The Company operates and reports its annual financial results based on 52 or 53-week periods ending on the Friday closest to December 31. The Company operates and reports its quarterly financial results based on the 13-week period ending on the Friday closest to June 30, September 30, and December 31 and the 13 or 14-week period ending on the Friday closest to March 31, as applicable. Fiscal year 2025, which ended on January 2, 2026, was comprised of 53 weeks, with the first quarter consisting of 14 weeks and the remaining quarters consisting of 13 weeks each. Fiscal year 2024 and fiscal year 2023, which ended on December 27, 2024, December 29, 2023, respectively, were both comprised of 52 weeks, with all quarters presented consisting of 13 weeks.

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of Willdan Group, Inc. and its wholly-owned subsidiaries and their respective subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.

Reclassifications

Reclassifications

Certain prior year amounts have been reclassified in the consolidated financial statements to conform to the current year presentation.

Use of Estimates

Use of Estimates

The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

All highly liquid investments purchased with a remaining maturity of three months or less are considered to be cash equivalents. The Company from time to time may be exposed to credit risk with its bank deposits in excess of the FDIC insurance limits and with uninsured money market investments. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Restricted Cash

Restricted Cash

The Company, from time to time, has restricted cash that represents amounts not readily available for current operations due to contractual restrictions which designate these restricted cash balances for specific purposes.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The Company uses the three-tier hierarchy of fair value measurement, which prioritizes the inputs. These tiers include: Level 1 (the highest priority), defined as observable inputs, such as quoted prices in active markets, Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3 (the lowest priority), defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The Company’s financial instruments consist primarily of cash, cash equivalents, accounts receivable, contract assets, other receivables, prepaid expenses and other current assets, accounts payable, accrued liabilities and contract liabilities. The carrying amounts of certain other assets and contingent consideration are discounted to their present value because the time between the origination of these instruments and their expected realization or payment is greater than one year.

As of January 2, 2026 and December 27, 2024, the carrying amounts of the Company's cash and cash equivalents, accounts receivable, contract assets, other receivables, prepaid expenses and other current assets, accounts payable, accrued liabilities and contract liabilities, approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization or payment. The carrying amounts of debt obligations approximate their fair values since the terms are comparable to terms currently offered by local lending institutions for loans of similar terms to companies with comparable credit risk.

The carrying amounts of the derivative financial instrument is valued based on Level 2 inputs and the fair value of the contingent consideration liability is valued on Level 3 inputs.

Variable Interest Entities

Variable Interest Entities

The Company accounts for variable interest entities in accordance with Accounting Standards Codification (“ASC”) 810, Consolidation. Under ASC 810, a variable interest entity (“VIE”) is created when any of the following criteria are present: (a) the equity investment at risk in the entity is not sufficient to permit the entity to finance its activities without additional subordinated financial support provided by other parties, including the equity holders; (b) the entity’s equity holders as a group either (i) lack the direct or indirect ability to make decisions about the entity, (ii) are not obligated to absorb expected losses of the entity or (iii) do not have the right to receive expected residual returns of the entity; or (c) the entity’s equity holders have voting rights that are not proportionate to their economic interests, and the activities of the entity involve or are conducted on behalf of the equity holder with disproportionately few voting rights. If an entity is deemed to be a VIE pursuant to ASC 810, the enterprise that has both (i) the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and (ii) the obligation to absorb the expected losses of the entity or right to receive benefits from the entity that could be potentially significant to the VIE is considered the primary beneficiary and must consolidate the VIE. In accordance with ASC 810, the Company performs ongoing reassessments of whether an enterprise is the primary beneficiary of a VIE.

As of January 2, 2026, the Company had one VIE — Genesys Engineering, P.C. (“Genesys”). Pursuant to New York law, the Company does not own capital stock of Genesys and does not have control over the professional decision making of Genesys’s engineering services. The Company, however, has entered into an administrative services agreement with Genesys pursuant to which WES, the Company’s wholly-owned subsidiary, will provide Genesys with ongoing administrative, operational and other non-professional support services. The Company manages Genesys and has the power to direct the activities that most significantly impact Genesys’s performance, in addition to being obligated to absorb expected losses from Genesys. Accordingly, the Company is the primary beneficiary of Genesys and consolidates Genesys as a VIE.

Management also concluded there is no noncontrolling interest related to the consolidation of Genesys because management determined that (i) the shareholder of Genesys does not have more than a nominal amount of equity investment at risk, (ii) WES absorbs the expected losses of Genesys through its deferral of Genesys’s service fees owed to WES and the Company has, since entering into the administrative services agreement, had to continuously defer service fees for Genesys, and (iii) the Company believes Genesys will continue to have a shortfall on payment of its service fees for the foreseeable future, leaving no expected residual returns for the shareholder. For more information regarding Genesys, see Note 8 “Commitments and Variable Interest Entities.”

Segment Information

Segment Information

The Company presents segment information externally consistent with the manner in which the Company’s chief operating decision maker reviews information to assess performance and allocate resources. The Company’s two segments are (i) Energy, and (ii) Engineering and Consulting.

Willdan Group, Inc. (“WGI”) is a holding company and performs administrative functions on behalf of its subsidiaries, such as treasury, legal, accounting, information systems, human resources and certain business development activities, and earns revenue that is only incidental to the activities of the enterprise. As a result, WGI does not meet the definition of an operating segment.

Revenue Recognition

Contract Assets and Liabilities

Billing practices are governed by the contract terms of each project based upon costs incurred, achievement of milestones or pre-agreed schedules. Billings do not necessarily correlate with revenue recognized using the percentage-of-completion method of revenue recognition. Contract assets include unbilled amounts typically resulting from revenue under contracts where the percentage-of-completion method of revenue recognition is utilized and revenue recognized exceeds the amount billed to the customer. In addition, contract assets include retainage amounts withheld from billings to the Company’s clients pursuant to provisions in our contracts. Contract liabilities consist of advance payments and billings in excess of revenue recognized and deferred revenue.

Contract Accounting

The Company enters into contracts with its clients that contain various types of pricing provisions, including fixed price, time-and-materials, and unit-based provisions. The Company recognizes revenues in accordance with ASU 2014-09, Revenue from Contracts with Customer, codified as ASC Topic 606 and the related amendments (collectively “ASC 606”). As such, the Company identifies a contract with a customer, identifies the performance obligations in the contract, determines the transaction price, allocates the transaction price to each performance obligation in the contract and recognizes revenues when (or as) the Company satisfies a performance obligation.

The following table reflects the Company’s two reportable segments and the types of contracts that each most commonly enters into for revenue generating activities.


Segment	Contract Type	Revenue Recognition Method
	Time-and-materials	Time-and-materials
Energy	Unit-based	Unit-based
	Software license	Unit-based
	Fixed price	Percentage-of-completion
	Time-and-materials	Time-and-materials
Engineering and Consulting	Unit-based	Unit-based
	Fixed price	Percentage-of-completion

Revenue on the vast majority of the Company’s contracts is recognized over time because of the continuous transfer of control to the customer. Revenue on fixed price contracts is recognized on the percentage-of-completion method based generally on the ratio of direct costs incurred-to-date to estimated total direct costs at completion. The Company uses the percentage-of-completion method to better match the level of work performed at a certain point in time in relation to the effort that will be required to complete a project. In addition, the percentage-of-completion method is a common method of revenue recognition in the Company’s industry. Many of the Company’s fixed price contracts involve a high degree of subcontracted fixed price effort and, usually, are relatively short in duration, thereby lowering the risks of not properly estimating the percent complete. As of January 2, 2026, the Company had $179.7 million related to fixed price contract obligations of which $107.9 million related to fixed price contract obligations in excess of twelve months.

Revenue on time-and-materials and unit-based contracts is recognized as the work is performed in accordance with the specific rates and terms of the contract. The Company recognizes revenues for time-and-materials contracts based upon the actual hours incurred during a reporting period at contractually agreed upon rates per hour and also includes in revenue all reimbursable costs incurred during a reporting period. Certain of the Company’s time-and-materials contracts are subject to maximum contract values and, accordingly, when revenue is expected to exceed the maximum contract value, these contracts are generally recognized under the percentage-of-completion method, consistent with fixed price contracts. For unit-based contracts, the Company recognizes the contract price of units of a basic production product as revenue when the production product is delivered during a period. Revenue for amounts that have been billed but not earned is deferred, and such deferred revenue is referred to as contract liabilities in the accompanying consolidated balance sheets. The Company also derives revenue from software licenses and professional services and maintenance fees. In accordance with ASC 606, the Company performs an assessment of each contract to identify the performance obligations, determine the overall transaction price for the contract, allocate the transaction price to the performance obligations, and recognize the revenue when the performance obligations are satisfied. In cases where the standalone selling price of the software licenses is not present, the Company utilizes the residual approach by which it estimates the standalone selling price by reference to the total transaction price less the sum of the observable standalone selling prices of other goods or services promised in the contract. The software license revenue is typically recognized at a point in time when control is transferred to the client, which is defined as the point in time when the client can use and benefit from the license. The software license is delivered before related services are provided and is functional without services, updates, or technical support. Related professional services include training and support services in which the standalone selling price is determined based on an input measure of hours incurred to total estimated hours and is recognized over time, which usually is the life of the contract.

To determine the proper revenue recognition method for contracts, the Company evaluates whether two or more contracts should be combined and accounted for as one single contract and whether the combined contract should be accounted for as one performance obligation. With respect to the Company’s contracts, it is rare that multiple contracts should be combined into a single performance obligation. This evaluation requires significant judgment and the decision to combine a group of contracts or separate a single contract into multiple performance obligations could change the amount of revenue and profit recorded in a given period. Contracts are considered to have a single performance obligation if the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts, which is mainly because the Company provides a significant service of integrating a complex set of tasks and components into a single project or capability.

The Company may enter into contracts that include separate phases or elements. If each phase or element is negotiated separately based on the technical resources required and/or the supply and demand for the services being provided, the Company evaluates if the contracts should be segmented. If certain criteria are met, the contracts would be segmented which could result in revenues being assigned to the different elements or phases with different rates of profitability based on the relative value of each element or phase to the estimated total contract revenue. Segmented contracts may comprise up to approximately 1.0% to 2.0% of the Company’s consolidated contract revenue.

Contracts that cover multiple phases or elements of the project or service lifecycle (development, construction and maintenance and support) may be considered to have multiple performance obligations even when they are part of a single contract. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract. For the periods presented, the value of the separate performance obligations under contracts with multiple performance obligations (generally measurement and verification tasks under certain energy performance contracts) were not material. In cases where the Company does not provide the distinct good or service on a standalone basis, the primary method used to estimate standalone selling price is the expected cost plus a margin approach, under which the Company forecasts the Company’s expected costs of satisfying a performance obligation and then adds an appropriate margin for the distinct good or service.

The Company provides quality of workmanship warranties to customers that are included in the sale and are not priced or sold separately or do not provide customers with a service in addition to assurance of compliance with agreed-upon specifications and industry standards. The Company does not consider these types of warranties to be separate performance obligations.

In some cases, the Company has a master service or blanket agreement with a customer under which each task order releases the Company to perform specific portions of the overall scope in the service contract. Each task order is typically accounted for as a separate contract because the task order establishes the enforceable rights and obligations, and payment terms.

Under ASC 606, variable consideration should be considered when determining the transaction price and estimates should be made for the variable consideration component of the transaction price, as well as assessing whether an estimate of variable consideration is constrained. For certain of the Company’s contracts, variable consideration can arise from modifications to the scope of services resulting from unapproved change orders or customer claims. Variable consideration is included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. The Company estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on assessments of legal enforceability, the Company’s performance, and all information (historical, current and forecasted) that is reasonably available to the Company.

Due to the nature of the work required to be performed on many of the Company’s performance obligations, the estimation of total revenue and cost at completion is complex, subject to many variables and requires significant judgment. As a significant change in one or more of these estimates could affect the profitability of the Company’s contracts, the Company reviews and updates the Company’s contract-related estimates regularly through a company-wide disciplined project review process in which management reviews the progress and execution of the Company’s performance obligations and the estimate at completion (“EAC”). As part of this process, management reviews information including, but not limited to, any outstanding key contract matters, progress towards completion and the related program schedule and the related changes in estimates of revenues and costs. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, the performance of subcontractors, and the availability and timing of funding from the customer, among other variables.

The Company recognizes adjustments in estimated profit on contracts under the cumulative catch-up method. Under this method, the impact of the adjustment on profit recorded to date is recognized in the period the adjustment is identified. Revenue and profit in future periods of contract performance is recognized using the adjusted estimate. If at any time the estimate of contract profitability indicates an anticipated loss on the contract, the Company recognizes the full amount of estimated loss in the period it is identified.

Contracts are often modified to account for changes in contract specifications and requirements. The Company considers contract modifications to exist when the modification either creates new rights or obligations or changes the existing enforceable rights or obligations. Most of the Company’s contract modifications are for goods or services that are not distinct from existing contracts due to the significant integration provided in the context of the contract and are accounted for as if they were part of the original contract. The effect of a contract modification that is not distinct from the existing contract on the transaction price and the Company’s measure of progress for the performance obligation to which it relates is recognized as an adjustment to revenue (either as an increase in or a reduction of revenue) on a cumulative catch-up basis.

For contract modifications that result in the promise to deliver goods or services that are distinct from the existing contract and the increase in price of the contract is for the same amount as the standalone selling price of the additional goods or services included in the modification, the Company accounts for such contract modifications as a separate contract.

The Company includes claims to vendors, subcontractors and others as a receivable and a reduction in recognized costs when enforceability of the claim is established by the contract and the amounts are reasonably estimable and probable of being recovered. The amounts are recorded up to the extent of the lesser of the amounts management expects to recover or to costs incurred.

Direct costs of contract revenue consist primarily of that portion of technical and nontechnical salaries and wages that has been incurred in connection with revenue producing projects. Direct costs of contract revenue also include production expenses, subcontractor services and other expenses that are incurred in connection with revenue producing projects.

Direct costs of contract revenue exclude that portion of technical and nontechnical salaries and wages related to marketing efforts, vacations, holidays and other time not spent directly generating revenue under existing contracts. Such costs are included in general and administrative expenses. Additionally, payroll taxes, bonuses and employee benefit costs for all Company personnel are included in general and administrative expenses in the accompanying consolidated statements of comprehensive income since no allocation of these costs is made to direct costs of contract revenue. No allocation of facilities costs is made to direct costs of contract revenue. Other companies may classify as direct costs of contract revenue some of the costs that the Company classifies as general and administrative costs. The Company expenses direct costs of contract revenue when incurred.

Included in revenue and costs are all reimbursable costs for which the Company has the risk or on which the fee was based at the time of bid or negotiation. No revenue or cost is recorded for costs in which the Company acts solely in the capacity of an agent and has no risks associated with such costs.

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based upon a review of all outstanding amounts on a quarterly basis. Management determines allowances for doubtful accounts through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience. The Company’s historical credit losses have been minimal with governmental entities and large public utilities, but disputes may arise related to these receivable amounts. Accounts receivable are written off when deemed uncollectible. Recoveries of accounts receivable previously written off are recorded when received.

Retainage, included in contract assets, represents amounts withheld from billings to the Company’s clients pursuant to provisions in the contracts and may not be paid to the Company until specific tasks are completed or the project is completed and, in some instances, for even longer periods. As of January 2, 2026 and December 27, 2024, contract assets included retainage of $29.5 million and $22.0 million, respectively.

Operating Cycle

In accordance with industry practice, amounts realizable and payable under contracts that extend beyond one year are included in current assets (included in contract assets) and current liabilities.

General and Administrative Expenses

General and Administrative Expenses

General and administrative expenses include the costs of the marketing and support staff, other marketing expenses, management and administrative personnel costs, payroll taxes, bonuses and employee benefits for all of the Company’s employees and the portion of salaries and wages not allocated to direct costs of contract revenue for those employees who provide the Company’s services. General and administrative expenses also include facility costs, depreciation and amortization, professional services, legal and accounting fees and administrative operating costs. Within general and administrative expenses, “Other” includes expenses such as provision for billed or unbilled receivables, professional services, legal and accounting, computer costs, travel and entertainment, marketing costs and acquisition costs. The Company expenses general and administrative costs when incurred.

Leases

Leases

The Company accounts for leases in accordance with ASC 842 which requires lessees to recognize a right-of-use asset and a lease liability on the balance sheet measured as the net present value of future lease payments, with the exception of short-term leases which are defined as those less than 12 months. The lease expense is then recognized over the term of the lease.

The Company elected the ‘package of practical expedients’ permitted under the transition guidance of ASC 842, which among other things, allowed the Company to carry forward the historical lease classification. In addition, the Company elected not to utilize the hindsight practical expedient to determine the lease term for existing leases. The Company also elected the practical expedient to not separate lease and non-lease components for its facilities leases.

The Company also leases certain equipment under financing leases. The economic substance of the leases is a financing transaction for acquisition of equipment and leasehold improvements. Accordingly, the right-of-use assets for these leases are included in the balance sheets in equipment and leasehold improvements, net of accumulated depreciation, with a corresponding amount recorded in current portion of financing lease obligations or noncurrent portion of financing lease obligations, as appropriate. The financing lease assets are amortized over the life of the lease or, if shorter, the life of the leased asset, on a straight-line basis and included in depreciation expense in the statements of comprehensive income. The interest associated with financing lease obligations is included in interest expense in the statements of comprehensive income. For more information, see Note 7, “Leases”.

Equipment and Leasehold Improvements

Equipment and Leasehold Improvements

Equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Equipment under finance leases is stated at the present value of the minimum lease payments as of the acquisition date. Depreciation and amortization on equipment are calculated using the straight-line method over estimated useful lives of two to five years. Leasehold improvements and assets under capital leases are amortized using the straight-line method over the shorter of estimated useful lives or the term of the related lease.

Following are the estimated useful lives used to calculate depreciation and amortization:


Category		Estimated Useful Life
Furniture and fixtures		5	years
Computer hardware		3	years
Computer software		3	years
Automobiles and trucks		3	years
Field equipment		5	years

Goodwill

Goodwill

Goodwill represents the excess of costs over fair value of the assets acquired. The Company completes its annual testing of goodwill as of the last day of the first month of its fourth fiscal quarter each year to determine whether there is impairment. Goodwill, which has an indefinite useful life, is not amortized, but instead tested for impairment at least annually or more frequently if events and circumstances indicate that the asset might be impaired. Impairment losses for reporting units are recognized to the extent that a reporting unit’s carrying amount exceeds its fair value.

Long-lived assets

Long-lived assets

Long-lived assets, such as equipment, leasehold improvements and purchased intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Accounting for Claims against the Company

Accounting for Claims against the Company

The Company accrues an undiscounted liability related to claims against it for which the incurrence of a loss is probable and the amount can be reasonably estimated. The Company discloses the amount accrued and an estimate of any reasonably possible loss in excess of the amount accrued, if such disclosure is necessary for its financial statements not to be misleading. The Company does not accrue liabilities related to claims when the likelihood that a loss has been incurred is probable but the amount cannot be reasonably estimated, or when the liability is believed to be only reasonably possible or remote. Losses related to recorded claims are included in general and administrative expenses.

Determining probability and estimating claim amounts is highly judgmental. Initial accruals and any subsequent changes in the Company’s estimates could have a material effect on its consolidated financial statements.

Stock-based Compensation

Stock-based Compensation

The Company accounts for all stock-based compensation under the fair value recognition provisions of the accounting standard entitled “Compensation—Stock Compensation.” Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the requisite vesting period. The fair values of all stock options granted and the fair values of all Employee Stock Purchase Plan (“ESPP”) purchase rights are estimated using the Black-Scholes option-valuation model. The Black-Scholes option-valuation model requires the input of highly subjective assumptions. Performance-based restricted stock unit awards (“PBRSUs”) are granted to certain employees and vest only after the achievement of pre-determined performance metrics. Once the performance metrics are met, vesting of PBRSUs is subject to continued service by the employee. At the end of each reporting period, the Company evaluates the probability that PBRSUs will be earned. The Company records stock-based compensation expense based on the probability that the performance metrics will be achieved over the vesting period. Restricted stock awards (“RSAs”) and restricted stock units (“RSUs”) are time-based equity awards that are granted to certain employees and vest based on time, subject to continued service by the employee.

Business Combinations

Business Combinations

During fiscal year 2025, the Company completed three acquisitions: Compass Municipal Advisors, LLC. (“Compass”), Alternative Power Generation, Inc. (“APG”), and Alpha Inspections, Inc. (“Alpha”). During the fiscal year 2024, the Company completed one acquisition: Enica Engineering, PLLC. (“Enica”). During fiscal year 2023, the Company did not have any material acquisitions.

The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the Company may adjust the provisional amounts recognized for a business combination based upon new information about facts that existed on the business combination date).

Under the acquisition method of accounting, the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed, and any non-controlling interests in an acquiree, at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed.

Generally, the Company engages a third-party independent valuation specialist to assist in management’s determination of fair values of tangible and intangible assets acquired and liabilities assumed.

In circumstances where an acquisition involves a contingent consideration arrangement, the Company recognizes a liability equal to the fair value of the contingent payments it expects to make as of the acquisition date. The contingent consideration fair value measurement is based on significant inputs not observable in the market and therefore constitute Level 3 inputs within the fair value hierarchy. The Company determines the initial fair value of contingent consideration liabilities using a Monte Carlo (“Monte Carlo”) valuation model, which involves a simulation of future revenues during the earn out-period using management’s best estimates, or a probability-weighted discounted cash flow analysis. Changes in the estimated fair value of contingent earn-out payments are included in general and administrative expenses.

As of January 2, 2026, the Company had contingent consideration payable of $20.4 million related to the acquisitions of Enica, APG, and Compass. The Company has contingent obligations to make earnout payments in connection with its acquisitions of Enica, APG, and Compass, subject to their future financial performance. The Company is obligated to pay up to $6.0 million in cash if Enica exceeds certain financial targets during the two years after the Enica closing date of October 23, 2024. The Company is obligated to pay up to $18.0 million in cash if APG exceeds certain financial targets during the three years after the APG closing date of March 3, 2025. The Company is obligated to pay up to $1.0 million in cash if Compass exceeds certain financial targets during the one year after the Compass closing date of January 2, 2026. Through the twelve months ended January 2, 2026, the Company’s statement of operations includes $3.2 million of interest accretion related to the contingent consideration.

In circumstances where an acquisition involves acquiring customer relationships, the fair value for customer relationships is determined as of the acquisition date using the excess earnings method. Under this methodology, the fair value is determined based on the estimated future after-tax cash flows arising from the acquired customer relationships over their estimated useful lives after considering customer attrition and contributory asset charges. The assumptions that have the most significant effect on the fair value calculations are the customer attrition rates, projected customer revenue growth rates, margins, contributory asset charges, and discount rates.

During the fiscal year 2025, the accounting for the consideration for Enica was finalized. In addition, the Company did not make any adjustments to the consideration for Enica, and as a result, there were no adjustments to the purchase price allocation for the fiscal year ended January 2, 2026.

Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not considered part of consideration. The Company charges these acquisition costs to general and administrative expense as they are incurred.

For more information regarding current year acquisitions, see Note 13, “Business Combinations”, of the Notes to Consolidated Financial Statements included in this Annual Report on Form 10-K.

Income Taxes

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences of temporary differences between the financial reporting basis and tax basis of the Company’s assets and liabilities, subject to a judgmental assessment of the recoverability of deferred tax assets. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded when it is more-likely-than-not that some of the deferred tax assets may not be realized. Significant judgment is applied when assessing the need for valuation allowances. Areas of estimation include the Company’s consideration of future taxable income and ongoing prudent and feasible tax planning strategies. Should a change in circumstances lead to a change in judgment about the utilization of deferred tax assets in future years, the Company would adjust the related valuation allowances in the period that the change in circumstances occurs, along with a corresponding increase or charge to income.

During each fiscal year, management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize existing deferred tax assets. At the start of fiscal year 2024, the Company had a total valuation allowance related to its deferred tax assets of $1.2 million. During fiscal year 2024, the Company released $0.1 million of the valuation allowance due to expected future utilization of deferred tax assets, leaving a total valuation allowance of $1.1 million at the end of fiscal year 2024. During fiscal year 2025, no changes were made to tax valuation allowance as the available positive and negative evidence did not warrant a revision.

For acquired business entities, if the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense.

The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.

Discrete tax items are specific tax-related events or adjustments that are recognized in the period in which they occur, rather than being tied to ongoing operating income or recurring earnings. Unlike regular income tax expense, which is typically calculated as a percentage of pre-tax income, discrete tax items arise from one-time or event-driven transactions. The Company’s income tax expense can be significantly impacted by these discrete tax items, such as energy-efficiency building deductions or stock compensation windfalls and shortfalls. As a result, these discrete tax items can generate substantial tax benefits or expenses that vary by reporting period and cause fluctuations from initially estimated effective tax rates.

For further information, see Note 11, “Income Taxes”, of the Notes to Consolidated Financial Statements included in this Annual Report on Form 10-K.

Earnings (loss) per Share

Earnings (loss) per Share

The Company computes basic income per common share using net income and the weighted average number of common shares outstanding during the period. Diluted income per common share is computed using net income and the weighted average number of common shares and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares include dilutive outstanding employee stock options, RSAs, RSUs, and PBRSUs, and rights to purchase shares of common stock under the Company’s ESPP.

Other Comprehensive Income (loss), Net of Tax

Other Comprehensive Income (loss), Net of Tax

Other comprehensive income (loss), net of tax refers to revenue, expenses, gains and losses that are recorded as an element of shareholders’ equity but are excluded from net income (loss). The Company’s other comprehensive income (loss), net of tax is comprised of unrealized gains or losses on its interest rate swap agreement designated as cash flow hedges.

Derivatives

Derivatives

From time to time, the Company uses certain interest rate derivatives contracts to hedge interest rate exposures on its variable rate debt. The Company recognizes derivative instruments as either assets or liabilities on its consolidated balance sheets at fair value. The Company records changes in the fair value (i.e., gains or losses) of the derivatives that have been designated as cash flow hedges in its consolidated balance sheets as accumulated other comprehensive income (loss) and in its consolidated statements of comprehensive (loss) income as a loss or gain on cash flow hedge valuation.

Accounting Pronouncements Recently Adopted and Issued

Accounting Pronouncements Recently Adopted

Accounting Pronouncements Recently Issued

adoption permitted. The Company is currently evaluating the impact this update will have on its consolidated financial statements.

SUBSEQUENT EVENTS

12 Months Ended

Jan. 02, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

16. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, Subsequent Events, the Company evaluates subsequent events up until the date the consolidated financial statements are issued. As of February 26, 2026, there were no subsequent events required to be reported.

INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Provision for income taxes
Current federal taxes									$ (341)	$ 361	$ 61
Current state taxes									1,234	1,207	676
Current foreign taxes									18	18
Deferred federal taxes									(11,570)	1,677	2,022
Deferred state taxes									(1,904)	846	906
Total provision for income taxes	$ (8,383)	$ 569	$ (5,255)	$ 506	$ 2,246	$ 157	$ 720	$ 986	$ (12,563)	$ 4,109	$ 3,665

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

COMMITMENTS AND VARIABLE INTEREST ENTITIES - Variable Interest Entities (Details)	12 Months Ended
	Jan. 02, 2026 entity
Commitments and Variable Interest Entities [Abstract]
Percentage of costs reimbursed to WES by Genesys	10.00%
Number of VIEs	1

SHAREHOLDERS' EQUITY - Stock Options - General Information (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Fully-vested Options, Vested and Expected to Vest
Intrinsic value of the fully-vested options	$ 32.3
Share price (in dollars per share)	$ 106.66
Employee Stock Option
Fully-vested Options, Additional Information
Awards granted that were immediately vested (in shares)	0	0	0

SEGMENT AND GEOGRAPHICAL INFORMATION - Segment Information (Details) - segment	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Segment Information
Number of reporting segments	2	2	2
Segment Reporting, CODM, Individual Title and Position or Group Name	srt:ChiefExecutiveOfficerMember	srt:ChiefExecutiveOfficerMember	srt:ChiefExecutiveOfficerMember

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jan. 02, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Cash flows from operating activities:
Net income (loss)	$ 52,557	$ 22,570	$ 10,926
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	18,686	14,745	16,431
Other non-cash items	637	(73)	1,445
Deferred income taxes, net	(13,284)	2,615	2,582
(Gain) loss on sale/disposal of equipment	(29)	(15)	(63)
Provision for doubtful accounts	237	740	825
Stock-based compensation	11,825	7,388	5,323
Accretion and fair value adjustments of contingent consideration	3,095	153
Changes in operating assets and liabilities, net of effects from business acquisitions:
Accounts receivable	7,752	5,316	(10,300)
Contract assets	(18,303)	5,778	(10,825)
Other receivables	(4,017)	(1,133)	3,604
Prepaid expenses and other current assets	(2,488)	(1,091)	2,566
Other assets	(739)	2,953	5,717
Accounts payable	7,740	(831)	4,360
Accrued liabilities	20,513	4,707	5,030
Contract liabilities	(4,222)	8,373	598
Right-of-use assets	124	(122)	995
Net cash (used in) provided by operating activities	80,084	72,073	39,214
Cash flows from investing activities:
Purchase of equipment, software, and leasehold improvements	(9,387)	(8,413)	(9,925)
Proceeds from sale of equipment	46	34	68
Cash paid for acquisitions, net of cash acquired	(36,291)	(7,364)	(1,600)
Net cash (used in) provided by investing activities	(45,632)	(15,743)	(11,457)
Cash flows from financing activities:
Payments on contingent consideration			(4,000)
Payment on restricted cash			(10,679)
Payments on notes payable	(137)	(190)	(1,631)
Payments on debt issuance costs	(332)		(1,114)
Borrowings under prior term loan and line of credit			5,000
Payments made to retire prior credit agreement	(90,000)		(111,000)
Borrowing to fund new credit agreement	88,414		100,000
Principal payments on outstanding debt	(39,664)	(8,125)	(1,875)
Principal payments on finance leases	(1,497)	(1,444)	(1,304)
Proceeds from stock option exercise	2,759	2,759	182
Proceeds from sales of common stock under employee stock purchase plan	3,249	2,838	2,781
Cash used to pay taxes on stock grants	(5,483)	(1,407)	(205)
Net cash (used in) provided by financing activities	(42,691)	(5,569)	(23,845)
Net increase (decrease) in cash, cash equivalents and restricted cash	(8,239)	50,761	3,912
Cash, cash equivalents and restricted cash at beginning of period	74,158	23,397	19,485
Cash, cash equivalents and restricted cash at end of period	65,919	74,158	23,397
Cash paid (received) during the period for:
Interest	5,413	7,520	10,193
Income taxes	2,338	1,316	(3,072)
Supplemental disclosures of noncash investing and financing activities:
Issuance of common stock related to business acquisitions	5,557
Contingent consideration related to business acquisitions	13,075	4,060
Equipment acquired under finance leases	$ 1,400	$ 1,605	$ 961

GOODWILL AND OTHER INTANGIBLE ASSETS - Amortization Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Amortization Expense
Amortization expense for acquired identifiable intangible assets	$ 9.8	$ 7.2	$ 10.1

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Accounts Receivable, after Allowance for Credit Loss, Current
Accounts receivable, allowance for doubtful accounts	$ 340	$ 1,313
Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	14,762,000	14,169,000
Common stock, shares outstanding (in shares)	14,762,000	14,169,000

BUSINESS COMBINATIONS

12 Months Ended

Jan. 02, 2026

Business Combination [Abstract]

BUSINESS COMBINATIONS

13. BUSINESS COMBINATIONS

Acquisition of Alternative Power Generation, Inc.

On March 3, 2025 (the “APG Closing Date”), the Company acquired all of the capital stock of Alternative Power Generation, Inc. (“APG”). APG provides innovative, progressive, and customized electric power solutions for EV charging, solar, AI data centers, microgrids, battery energy storage systems (“BESS”), and substations. APG offers consulting, design, engineering, procurement, and construction management. APG’s financial information is included within the Energy segment beginning in the first quarter of fiscal year 2025.

The Company agreed to pay up to $43.5 million for the purchase of all the capital stock of APG, which purchase price consists of (i) $19.5 million in cash paid on the APG Closing Date (subject to holdbacks and adjustments), (ii) $6.0 million in shares of the Company’s common stock, based on the closing average price per share of the Company’s common stock for the twenty trading days preceding the APG Closing Date, and (iii) up to $18.0 million in cash if APG exceeds certain financial targets during the three years after the APG Closing Date. The Company used cash on hand and restricted common stock to fund the initial purchase price on the APG Closing Date.

The acquisition was accounted for as a business combination in accordance with ASC 805. Under ASC 805, the Company recorded the acquired assets and assumed liabilities at their estimated fair value with the excess allocated to goodwill. Goodwill represents the value the Company expects to achieve through the operational synergies, the expansion into new markets and APG’s assembled workforce. The Company estimates that the entire goodwill balance resulting from the acquisition of APG will be tax deductible.

The Company engaged a third-party independent valuation specialist to assist in management’s determination of fair values of tangible and intangible assets acquired and liabilities assumed, including the determination of the fair value of the contingent consideration liability. The Company’s third-party independent valuation specialist determined the fair value of the contingent consideration liability utilizing a Monte Carlo valuation model, which involves a simulation of future revenues during the earn out-period using management’s best estimates, or a probability-weighted discounted cash flow analysis.

Consideration for the acquisition of APG includes the following:


		APG
		(in thousands)
Cash consideration		$	19,122
Other working capital adjustments and holdbacks			-
Issuance of common stock			5,557
Contingent consideration			12,150
Total consideration		$	36,829

The following table summarizes the amounts for the acquired assets recorded at their estimated fair value as of the acquisition date:


	APG
	(in thousands)
Current assets	$	10,606
Non-current assets ⁽¹⁾		12
Liabilities		(12,549)
Non-current lease liability		(240)
Backlog		2,561
Customer relationships		3,402
Tradename		1,424
Goodwill		31,613
Net assets acquired	$	36,829

(1)

Excluded from non-current assets are backlog, customer relationships, tradename, and goodwill.

During the fiscal year 2025, the Company made adjustments, primarily related to other working capital adjustments and holdbacks, to the consideration paid for APG which resulted in an adjustment to the purchase price allocation of APG. The adjustments resulted in an increase of $6.9 million in the net carrying value of backlog and goodwill, and an aggregate decrease of $5.3 million in the net carrying value of customer relationships, and tradename. The change in the fair value of intangible assets resulted in a decrease in the amortization expense of $1.7 million to the consolidated financial statements for the fiscal year ended January 2, 2026.

For the fiscal year 2025, the acquisition related costs associated with APG were not material. During the fiscal year 2025, the acquisition of APG contributed $27.3 million in revenue and contributed $1.3 million in income (loss) from operations.

Other 2025 Acquisitions

Acquisition of Compass Municipal Advisors, LLC

On January 2, 2026, (the “Compass Closing Date”), the Company acquired all the equity of Compass Municipal Advisors, LLC. (“Compass”). Compass is a full service municipal advisory firm providing a broad range of financial services to municipalities across the Southeast. Compass’ financial information is included within the Company’s Engineering and Consulting segment beginning in the last day of the Company’s fourth quarter of fiscal year 2025.

The Company agreed to pay (i) $3.5 million in cash on the Compass Closing Date (subject to holdbacks and adjustments) and (ii) up to $1.0 million in cash if Compass exceeds certain financial targets during the one year after the Compass Closing Date; for a potential maximum purchase price of $4.5 million. The Company used cash on hand to fund the initial purchase price on the Compass Closing Date.

The acquisition was accounted for as a business combination in accordance with ASC 805. Under ASC 805, the Company recorded the acquired assets and assumed liabilities at their estimated fair value with the excess allocated to goodwill. Goodwill represents the value the Company expects to achieve through the operational synergies, the expansion into new markets and Compass’ assembled workforce. The Company estimates that the entire goodwill balance resulting from the acquisition will be tax deductible.

As of January 2, 2026, the preliminary consideration is comprised of $3.4 million in cash, $0.6 million in other working capital adjustments and holdbacks, and $0.9 million in contingent consideration. The preliminary fair value of the contingent consideration liability was estimated by discounting to present value the contingent payments expected to be made. The Company applied a discount rate derived from previous valuation studies performed by a third-party valuation firm for the Company’s historical acquisitions with similar characteristics. The preliminary estimate of the fair

values for intangible assets were calculated utilizing a weighted average allocation derived from previous valuation studies performed by a third-party valuation firm for the Company’s historical acquisitions with similar characteristics.

As of January 2, 2026, the purchase price allocation is preliminary and subject to change within the measurement period (not to exceed twelve months following the Compass Closing Date) and is primarily comprised of $2.0 million in customer relationships, and $2.0 million in goodwill. The areas of the purchase price allocation that are not yet finalized relate primarily to contingent consideration valuation, intangible assets, and goodwill.

The Company expects to continue to obtain information for the purpose of determining the fair value of the assets acquired on the Compass Closing Date throughout the remainder of the measurement period. Accordingly, adjustments may be made as additional information is obtained about the facts and circumstances that existed as of the valuation date. In addition, the Company expects to engage a third-party independent valuation specialist to assist in management’s determination of fair values of intangible assets acquired. Any adjustments will be recorded in the period in which they are identified.

During the fiscal year 2025, the Company did not make any adjustments to the consideration paid for Compass, and as a result, there were no adjustments to the purchase price allocation for the fiscal year ended January 2, 2026. For the fiscal year 2025, there were no acquisition related costs associated with Compass. During fiscal year 2025, Compass’ contributions to revenue and net income were not material to the Company’s consolidated financial statements.

Acquisition of Alpha Inspections, Inc.

On January 31, 2025 (the “Alpha Closing Date”), the Company acquired all of the capital stock of Alpha Inspections, Inc. (“Alpha”). Alpha is a company that provides an array of municipal services including building inspections, and plan reviews. Alpha’s financial information is included within the Engineering and Consulting segment beginning in the first quarter of fiscal year 2025.

The Company agreed to pay $12.0 million to be paid in cash on the Alpha Closing Date (subject to holdbacks and adjustments). The Company used cash on hand to fund the purchase price on the Alpha Closing Date.

The acquisition was accounted for as a business combination in accordance with ASC 805. Under ASC 805, the Company recorded the acquired assets and assumed liabilities at their estimated fair value with the excess allocated to goodwill. Goodwill represents the value the Company expects to achieve through the operational synergies, the expansion into new markets and Alpha’s assembled workforce. The Company estimates that the entire goodwill balance resulting from the acquisition of Alpha will be tax deductible.

The Company engaged a third-party independent valuation specialist to assist in management’s determination of fair values of tangible and intangible assets acquired and liabilities assumed. The finalized purchase price allocation is primarily comprised of $6.0 million in customer relationships and $4.9 million in goodwill.

During the fiscal year 2025, the Company made adjustments, primarily related to other working capital adjustments and holdbacks, to the consideration paid for Alpha, which resulted in an adjustment to the purchase price allocation of Alpha. The adjustments resulted in an aggregate increase of $3.6 million in the net carrying value of customer relationships and non-current assets, and an aggregate decrease of $3.5 million in the net carrying value of backlog, tradename, liabilities, and goodwill. The change in the fair value of intangible assets resulted in a decrease of $0.1 million in the amortization expense for the fiscal year ended January 2, 2026.

For the fiscal year 2025, the acquisition related costs associated with Alpha included in other general and administrative expenses in the consolidated statements of comprehensive income were not material. During fiscal year 2025, Alpha’s contributions to revenue and net income were not material to the Company’s consolidated financial statements.

The following unaudited pro forma financial information for the fiscal years ended January 2, 2026 and December 27, 2024, assumes that the acquisitions of all the outstanding shares of Compass, APG, and Alpha, occurred on the first day of the year prior to the year of acquisition:


		Fiscal Year
		2025			2024
		(in thousands, except per share data)
		(Unaudited)
Pro forma revenue		$	690,448		$	611,284

Pro forma income (loss) from operations		$	44,911		$	38,924
Pro forma net income (loss)⁽¹⁾		$	53,561		$	29,031

Income (Loss) per share:
Basic		$	3.70		$	2.10
Diluted		$	3.55		$	2.04

Weighted average shares outstanding:
Basic			14,461			13,818
Diluted			15,071			14,245

(1)

Adjustments to pro forma net income include income from operations, amortization and interest expenses.

This pro forma supplemental information does not purport to be indicative of what the Company’s operating results would have been had these acquisitions occurred on the first day of the year prior to the year of acquisition and may not be indicative of future operating results.

During fiscal year 2025, the acquisitions of Compass, APG, Alpha, contributed $30.4 million in revenue, and contributed $3.4 million in income (loss) from operations.

- Definition

The entire disclosure for business combination.

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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-20/tableOfContent

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-7

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-5

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/805-10/tableOfContent

+ Details

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024
Unrecognized Tax Benefits
Unrecognized tax benefits	$ 0	$ 0
Unrecognized tax benefits, period increase (decrease)	$ 0

QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Quarterly Financial Information
Contract revenue	$ 173,687	$ 182,006	$ 173,473	$ 152,386	$ 144,061	$ 158,252	$ 140,996	$ 122,489	$ 681,552	$ 565,798	$ 510,095
Income (loss) from operations	10,433	14,862	11,816	7,036	10,870	8,674	6,448	5,361	44,147	31,353	22,074
Income tax expense (benefit)	(8,383)	569	(5,255)	506	2,246	157	720	986	(12,563)	4,109	3,665
Net Income (Loss)	$ 18,713	$ 13,721	$ 15,436	$ 4,687	$ 7,688	$ 7,346	$ 4,594	$ 2,942	$ 52,557	$ 22,570	$ 10,926
Earnings (Loss) per share:
Basic (in dollars per share)	$ 1.28	$ 0.94	$ 1.07	$ 0.33	$ 0.55	$ 0.53	$ 0.33	$ 0.22	$ 3.63	$ 1.63	$ 0.82
Diluted (in dollars per share)	$ 1.23	$ 0.9	$ 1.03	$ 0.32	$ 0.53	$ 0.51	$ 0.33	$ 0.21	$ 3.49	$ 1.58	$ 0.8
Weighted-average shares outstanding:
Basic (in shares)	14,655	14,603	14,444	14,163	14,012	13,930	13,725	13,605	14,461	13,818	13,394
Diluted (in shares)	15,260	15,229	14,917	14,628	14,509	14,358	14,074	13,910	15,071	14,245	13,606

SHAREHOLDERS' EQUITY - Stock-Based Compensation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Share-based Compensation
Compensation expense	$ 11.8	$ 7.4	$ 5.3

INCOME TAXES - Operating Loss Carryforwards (Details) $ in Millions	Jan. 02, 2026 USD ($)
United States
Operating Loss Carryforwards
Operating loss carryovers	$ 67.0
State and Local Jurisdiction
Operating Loss Carryforwards
Operating loss carryovers	$ 78.6

SEGMENT AND GEOGRAPHICAL INFORMATION

12 Months Ended

Jan. 02, 2026

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHICAL INFORMATION

9. SEGMENT AND GEOGRAPHICAL INFORMATION

Segment Information

The Company’s two segments are Energy and Engineering and Consulting, and the Company’s chief operating decision maker, which continues to be its chief executive officer, receives and reviews financial information in this format.

In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The Company retroactively adopted ASU 2023-07, which requires, for fiscal years beginning after December 15, 2023, the disclosure of significant segment expenses that are regularly provided to the CODM, along with a description of other segment items by reportable segment, and any additional measures of a segment's profit or loss used by the CODM when deciding how to allocate resources. The Company’s CODM evaluates the performance of each segment based upon the information provided below.

There were no intersegment sales during the fiscal years 2025, 2024, or 2023. In addition, enterprise-wide service line contract revenue is not included as it is impracticable to report this information for each group of similar services.


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2025
Contract revenue	$	576,051		$	105,501		$	—		$	—		$	681,552
Direct subcontractor services and other direct costs		311,231			5,541			—			—			316,772
Direct salaries and wages		66,908			42,190			—			—			109,098
Gross profit		197,912			57,770			—			—			255,682
Other indirect costs		140,938			39,449			12,462			—			192,849
EBITDA⁽²⁾		56,449			18,315			(10,336)			—			64,428
Interest expense		—			—			5,748			—			5,748
Depreciation and amortization		16,627			2,059			—			—			18,686
Segment profit (loss) before income tax expense		39,822			16,256			(16,084)			—			39,994
Income tax (benefit) expense		(12,509)			(5,106)			5,052			—			(12,563)
Net income (loss)		52,331			21,362			(21,136)			—			52,557
Segment assets ⁽³⁾		398,299			44,170			101,742			—			544,211


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2024
Contract revenue	$	473,309		$	92,489		$	—		$	—		$	565,798
Direct subcontractor services and other direct costs		266,092			3,381			—			—			269,473
Direct salaries and wages		55,041			38,502			—			—			93,543
Gross profit		152,176			50,606			—			—			202,782
Other indirect costs		113,998			36,263			6,423			—			156,684
EBITDA⁽²⁾		38,554			14,344			(3,673)			—			49,225
Interest expense		—			—			7,801			—			7,801
Depreciation and amortization		13,260			1,485			—			—			14,745
Segment profit (loss) before income tax expense		25,294			12,859			(11,474)			—			26,679
Income tax (benefit) expense		3,896			1,980			(1,767)			—			4,109
Net income (loss)		21,398			10,879			(9,707)			—			22,570
Segment assets ⁽³⁾		348,884			29,202			86,777			—			464,863


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2023
Contract revenue	$	426,976		$	83,119		$	—		$	—		$	510,095
Direct subcontractor services and other direct costs		236,603			3,810			—			—			240,413
Direct salaries and wages		54,377			35,538			—			—			89,915
Gross profit		135,996			43,771			—			—			179,767
Other indirect costs		104,644			32,259			4,359			—			141,262
EBITDA⁽²⁾		32,103			11,525			(3,193)			—			40,435
Interest expense		6			—			9,407			—			9,413
Depreciation and amortization		15,176			1,255			—			—			16,431
Segment profit (loss) before income tax expense		16,921			10,270			(12,600)			—			14,591
Income tax (benefit) expense		4,250			2,580			(3,165)			—			3,665
Net income (loss)		12,671			7,690			(9,435)			—			10,926
Segment assets ⁽³⁾		345,745			25,842			44,001			—			415,588

(1)	Amounts may not add to the totals due to rounding.

(2)	“EBITDA”, defined as earnings before interest, taxes, depreciation and amortization, is a non-GAAP financial measure.

(3)	Segment assets are presented net of intercompany receivables.

The following tables provide information about disaggregated revenue by contract type, client type and geographical region:


		2025
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	49,898		$	72,100		$	121,998
Unit-based			215,499			26,235			241,734
Fixed price			310,654			7,166			317,820
Total⁽¹⁾		$	576,051		$	105,501		$	681,552

Client Type
Commercial		$	70,871		$	7,029		$	77,900
Government			227,497			98,233			325,730
Utilities⁽²⁾			277,683			239			277,922
Total⁽¹⁾		$	576,051		$	105,501		$	681,552

Geography ⁽³⁾
Domestic		$	576,051		$	105,501		$	681,552


		2024
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	34,381		$	67,931		$	102,312
Unit-based			205,117			19,676			224,793
Fixed price			233,811			4,882			238,693
Total⁽¹⁾		$	473,309		$	92,489		$	565,798

Client Type
Commercial		$	34,072		$	7,548		$	41,620
Government			182,079			84,695			266,774
Utilities⁽²⁾			257,158			246			257,404
Total⁽¹⁾		$	473,309		$	92,489		$	565,798

Geography ⁽³⁾
Domestic		$	473,309		$	92,489		$	565,798


		2023
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	35,582		$	63,530		$	99,112
Unit-based			199,040			15,753			214,793
Fixed price			192,354			3,836			196,190
Total⁽¹⁾		$	426,976		$	83,119		$	510,095

Client Type
Commercial		$	31,162		$	5,866		$	37,028
Government			159,935			76,972			236,907
Utilities⁽²⁾			235,879			281			236,160
Total⁽¹⁾		$	426,976		$	83,119		$	510,095

Geography ⁽³⁾
Domestic		$	426,976		$	83,119		$	510,095

(1)

Amounts may not add to the totals due to rounding.

(2)

Includes the portion of revenue related to small business programs paid by the end user/customer.

(3)

Revenue from the Company’s foreign operations were immaterial for fiscal years 2025, 2024, and 2023.

The following sets forth the assets that are included in Unallocated Corporate as of January 2, 2026 and December 27, 2024.


		2025			2024
		(in thousands)
Assets:
Cash and cash equivalents		$	65,919		$	74,158
Restricted cash			—			—
Accounts receivable, net			(2,618)			(6,881)
Prepaid expenses			5,339			2,765
Goodwill			2			2
Other receivables			2,150			40
Equipment and leasehold improvements, net			1,310			1,051
ROU Assets			890			1,149
Other			1,952			1,147
Deferred income taxes			26,798			13,346
		$	101,742		$	86,777

Geographical Information

Substantially all of the Company’s consolidated revenue was derived from its operations in the U.S.

The Company operates through a network of offices spread across 22 U.S. states, the District of Columbia, the Commonwealth of Puerto Rico, and Canada. Revenues from the Company’s Puerto Rican and Canadian operations were not material for fiscal years 2025, 2024, and 2023.

Customer Concentration

For fiscal years 2025, 2024, and 2023, the Company’s top 10 customers accounted for 50.7%, 51.3%, and 52.7%, respectively, of the Company’s consolidated contract revenue. For fiscal year 2025, the Company had individual customers that accounted for more than 10% of its consolidated contract revenue; for fiscal year 2025, the Company derived 23.2% of its consolidated contract revenue from two customers, Clark County School District and Southern California Edison. For fiscal years 2024 and 2023, the Company had no individual customers that accounted for more than 10% of its consolidated contract revenue.

On a segment basis, the Company also had individual customers that accounted for more than 10% of its segment contract revenues. For fiscal year 2025, the Company derived 27.4% of its Energy segment revenues from two customers, Clark County School District and Southern Edison, and had no individual customers accounted for more than 10% of its Engineering and Consulting segment revenues. For fiscal year 2024, the Company derived 10.7% of its Energy segment revenues from one customer, Southern California Edison, and had no individual customers accounted for more than 10% of its Engineering and Consulting segment revenues. For fiscal year 2023, the Company derived 22.7% of its Energy segment revenues from two customers, Los Angeles Department of Water and Power (“LADWP”) and the Dormitory Authority State of New York (“DASNY”), and had no individual customers accounted for more than 10% of its Engineering and Consulting segment revenues.

The Company’s largest clients are based in California, New York, and Nevada. In fiscal years 2025, 2024, and 2023, services provided to clients in California accounted for 43.5%, 43.9%, and 45.1%, respectively, of the Company’s consolidated contract revenue, services provided to clients in New York accounted for 19.0%, 23.6%, and 24.7%, respectively, of the Company’s consolidated contract revenue, and services provided to clients in Nevada accounted for 11.8%, 8.2%, and 0.3%, respectively, of the Company’s consolidated contract revenue.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Current assets:
Cash and cash equivalents	$ 65,919	$ 74,158
Accounts receivable, net of allowance for doubtful accounts of $340 and $1,313 at January 2, 2026 and December 27, 2024, respectively	64,604	65,557
Contract assets	107,296	88,528
Other receivables	6,330	2,302
Prepaid expenses and other current assets	7,528	4,979
Total current assets	251,677	235,524
Equipment and leasehold improvements, net	31,491	29,534
Goodwill	179,530	140,991
Right-of-use assets	16,600	14,035
Other intangible assets, net	35,521	29,414
Other assets	2,762	2,019
Deferred income taxes, net	26,630	13,346
Total assets	544,211	464,863
Current liabilities:
Accounts payable	45,628	33,766
Accrued liabilities	82,434	62,776
Contingent consideration payable	3,732	2,500
Contract liabilities	21,565	21,556
Notes payable	2,500	10,137
Finance lease obligations	1,225	1,138
Lease liability	4,670	5,804
Total current liabilities	161,754	137,677
Contingent consideration payable, less current portion	16,651	1,713
Notes payable, less current portion	45,962	79,350
Finance lease obligations, less current portion	1,162	1,379
Lease liability, less current portion	13,762	9,939
Other noncurrent liabilities	69	462
Total liabilities	239,360	230,520
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 10,000 shares authorized, no shares issued and outstanding
Common stock, $0.01 par value, 40,000 shares authorized; 14,762 and 14,169 shares issued and outstanding at January 2, 2026 and December 27, 2024, respectively	148	142
Additional paid-in capital	215,269	197,368
Accumulated other comprehensive income (loss)	(270)	(314)
Retained earnings	89,704	37,147
Total stockholders' equity	304,851	234,343
Total liabilities and stockholders' equity	$ 544,211	$ 464,863

LEASES - General Information (Details) $ in Thousands	12 Months Ended
LEASES - General Information (Details) $ in Thousands	Jan. 02, 2026 USD ($)
Leases
Operating lease, option to extend	true
Operating lease, option to terminate	true
Residual value guarantee	$ 0
Minimum
Leases
Operating lease, remaining lease term	1 year
Maximum
Leases
Operating lease, remaining lease term	8 years
Operating lease, extension term	5 years
Operating lease, terminate term	1 year

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Restricted Cash (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents
Cash and cash equivalents	$ 65,919	$ 74,158	$ 23,397
Total cash, cash equivalents, and restricted cash shown in the consolidated statement of cash flows	$ 65,919	$ 74,158	$ 23,397	$ 19,485

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Accrued Liabilities (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Accrued Liabilities
Accrued subcontractor costs	$ 37,123	$ 33,061
Accrued bonuses	27,478	18,277
Employee withholdings	5,999	3,664
Compensation and payroll taxes	5,534	3,564
Rebate and other		360
Accrued accounting costs and taxes	6,300	3,850
Total accrued liabilities	$ 82,434	$ 62,776

EARNINGS PER SHARE ("EPS") - Antidilutive Securities (Details) - shares shares in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Share-Based Payment Arrangement
Antidilutive securities
Antidilutive securities excluded from computation of earnings per share (in shares)	4	71	363

LEASES - Operating Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Jan. 02, 2026 USD ($)
Operating
2026	$ 5,479
2027	4,213
2028	3,209
2029	2,487
2030	1,765
2031 and thereafter	4,687
Total lease payments	$ 21,840

ORGANIZATION AND OPERATIONS OF THE COMPANY - Estimated Useful Lives (Details)	Jan. 02, 2026
Minimum
Equipment and Leasehold Improvements
Estimated useful life	2 years
Maximum
Equipment and Leasehold Improvements
Estimated useful life	5 years
Leasehold improvements
Equipment and Leasehold Improvements
Estimated useful lives	us-gaap:UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember
Furniture and fixtures
Equipment and Leasehold Improvements
Estimated useful life	5 years
Computer hardware
Equipment and Leasehold Improvements
Estimated useful life	3 years
Computer software
Equipment and Leasehold Improvements
Estimated useful life	3 years
Automobiles and trucks
Equipment and Leasehold Improvements
Estimated useful life	3 years
Field equipment
Equipment and Leasehold Improvements
Estimated useful life	5 years

GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Jan. 02, 2026

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

6. GOODWILL AND OTHER INTANGIBLE ASSETS

The Company’s goodwill primarily relates to the Energy segment and the historical acquisitions within this segment which includes the fiscal year 2025 acquisition of Alternative Power Generation, as well as the fiscal year 2024 acquisition of substantially all of the assets of Enica. The remaining goodwill relates to the Engineering and Consulting reporting segment and the historical acquisitions within this segment which includes the fiscal year 2025 acquisition of Compass Municipal Advisors and Alpha.

The changes in the carrying value of goodwill by reporting unit were as follows:


	December 27,		Additional		Additions /		January 2,
	2024		Purchase Cost		Adjustments		2026
	(in thousands)
Reporting Unit:
Energy	$	139,222	$	31,613	$	—	$	170,835
Engineering and Consulting		1,769		6,926		—		8,695
	$	140,991	$	38,539	$	—	$	179,530

	December 29,		Additional		Additions /		December 27,
	2023		Purchase Cost		Adjustments		2024
	(in thousands)
Reporting Unit:
Energy	$	129,375	$	9,847	$	—	$	139,222
Engineering and Consulting		1,769		—		—		1,769
	$	131,144	$	9,847	$	—	$	140,991

The Company tests its goodwill at least annually for possible impairment. The Company completes its annual testing of goodwill as of the last day of the first month of its fourth fiscal quarter each year to determine whether there is impairment. In addition to the Company’s annual test, it regularly evaluates whether events and circumstances have occurred that may indicate a potential impairment of goodwill.

No impairment was recorded in any year during the three-year period ended January 2, 2026.

The gross amounts and accumulated amortization of the Company’s acquired identifiable intangible assets with finite useful lives, included in other intangible assets, net in the accompanying consolidated balance sheets, were as follows:


		January 2, 2026						December 27, 2024
		Gross			Accumulated			Gross			Accumulated			Amortization
		Amount			Amortization			Amount			Amortization			Period
		(in thousands)												(in years)
Finite:
Backlog		$	11,600		$	9,853		$	8,882		$	8,350		1.0
Tradename			17,773			14,285			16,123			13,196		2.5	-	6.0
Non-compete agreements			1,835			1,535			1,613			1,488		4.0	-	5.0
Developed technology			15,810			15,810			15,810			15,286		8.0
Customer relationships			73,400			43,414			62,041			36,735		5.0	-	12.0
Total intangible assets		$	120,418		$	84,897		$	104,469		$	75,055

At the time of acquisition, the Company estimates the fair value of the acquired identifiable intangible assets based upon the facts and circumstances related to the particular intangible asset. Inherent in such estimates are judgments and estimates of future revenue, profitability, cash flows and appropriate discount rates for any present value calculations. The Company preliminarily estimates the value of the acquired identifiable intangible assets and then finalizes the estimated fair values during the purchase allocation period, which does not extend beyond 12 months from the date of acquisition.

The Company’s amortization expense for acquired identifiable intangible assets with finite useful lives was $9.8 million, $7.2 million, and $10.1 million for the fiscal years 2025, 2024 and 2023, respectively.

Estimated amortization expense for acquired identifiable intangible assets for fiscal year 2026 and the succeeding years is as follows:


		Future Intangible Asset
		Amortization expense
		(in thousands)
Fiscal year:
2026	$	9,584
2027		7,562
2028		6,577
2029		2,849
2030		1,868
Thereafter		7,081
	$	35,521

SUPPLEMENTAL FINANCIAL STATEMENT DATA

12 Months Ended

Jan. 02, 2026

Balance Sheet Related Disclosures [Abstract]

SUPPLEMENTAL FINANCIAL STATEMENT DATA

3. SUPPLEMENTAL FINANCIAL STATEMENT DATA

Restricted Cash

The following table provides a reconciliation of cash and cash equivalents, and restricted cash reported within the consolidated balance sheets for fiscal years 2025, 2024 and 2023, to the total cash, cash equivalents, and restricted cash shown in the consolidated statements of cash flows for fiscal years 2025, 2024, and 2023:


		January 2,			December 27,			December 30,
		2026			2024			2023
		(in thousands)
Cash and cash equivalents		$	65,919		$	74,158		$	23,397
Restricted cash			—			—			—
Total cash, cash equivalents, and restricted cash shown in the consolidated statement of cash flows		$	65,919		$	74,158		$	23,397

Under certain utility contracts, the Company periodically receives cash deposits to be held in trust for the payment of energy incentive rebates to be sent directly to the utility’s end-customer on behalf of the utility. The Company acts solely as the utility’s agent to distribute these funds to the end-customer and, accordingly, the Company classifies these contractually restricted funds as restricted cash. Because these funds are held in trust for pass through to the utility’s customers and have no impact on the Company’s working capital or operating cash flows, these cash receipts are presented in the consolidated statement of cash flows as financing cash inflows, “Receipt of restricted cash”, with the subsequent payments classified as financing cash outflows, “Payment of restricted cash.”

Accounts Receivable

Accounts receivable consisted of the following:


	January 2,			December 27,
	2026			2024
	(in thousands)
Billed	$	64,944		$	66,870
Allowance for doubtful accounts		(340)			(1,313)
Accounts receivable, net	$	64,604		$	65,557

The movements in the allowance for doubtful accounts consisted of the following:


		Fiscal Year
		2025			2024			2023
		(in thousands)
Balance as of the beginning of the year		$	1,313		$	866		$	640
(Recovery of) provision for doubtful accounts			308			740			826
Write-offs of uncollectible accounts			(1,281)			(303)			(600)
Fair value adjustment			—			10			—
Balance as of the end of the year		$	340		$	1,313		$	866

Allowances for doubtful accounts have been determined through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience.

As of January 2, 2026, and December 27, 2024, the Company had no individual customers that accounted for more than 10% of the Company’s billed outstanding receivables, respectively.

Contract Assets

Contract assets consisted of the following:


	January 2,			December 27,
	2026			2024
	(in thousands)
Unbilled short-term	$	77,787		$	66,518
Contract retentions		29,509			22,010
Contract assets		107,296			88,528
Unbilled long-term⁽¹⁾		2,762			—
Total contract assets	$	110,058		$	88,528

(1)

Included in Other assets in the consolidated financial statements.

Unbilled accounts receivable represent revenue recognized, but not yet billed, pursuant to contract terms or accounts billed after the period end. Contract retentions represent amounts invoiced to clients where payments have been withheld pending the completion of certain milestones, other contractual conditions or upon the completion of the project. These retention agreements vary from project to project and could be outstanding for several months.

Equipment and Leasehold Improvements

Equipment and leasehold improvements were as follows:


	January 2,			December 27,
	2026			2024
	(in thousands)
Furniture and fixtures	$	5,157		$	4,594
Computer hardware and software		59,687			51,904
Leasehold improvements		4,343			3,804
Equipment under finance leases		7,471			7,052
Automobiles, trucks, and field equipment		4,053			3,608
Subtotal		80,711			70,962
Accumulated depreciation and amortization		(49,220)			(41,428)
Equipment and leasehold improvements, net	$	31,491		$	29,534

Depreciation expense of equipment and leasehold improvements totaled $8.8 million, $7.5 million, and $6.3 million in fiscal years 2025, 2024, and 2023, respectively.

Included in accumulated depreciation and amortization is $1.5 million, $1.5 million, and $1.3 million of amortization expense related to equipment held under finance leases in fiscal years 2025, 2024, and 2023, respectively.

Accrued Liabilities

Accrued liabilities were as follows:


	January 2,			December 27,
	2026			2024
	(in thousands)
Accrued subcontractor costs	$	37,123		$	33,061
Accrued bonuses		27,478			18,277
Employee withholdings		5,999			3,664
Compensation and payroll taxes		5,534			3,564
Rebate and other		—			360
Accrued accounting costs and taxes		6,300			3,850
Total accrued liabilities	$	82,434		$	62,776

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$ 6,658	$ 6,329	$ 5,843
Operating cash flow from finance leases	173	157	105
Financing cash flow from finance leases	1,497	1,444	1,304
Right-of-use assets obtained in exchange for lease liabilities for operating leases	$ 9,389	$ 6,760	$ 5,374

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

12 Months Ended

Jan. 02, 2026

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

15. QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

The tables below reflect selected quarterly information for the fiscal years ended January 2, 2026 and December 27, 2024.


		Fiscal Three Months Ended
		April 4,			July 4,			October 3,			January 2,
		2025			2025			2025			2026

		(in thousands except per share amounts)
Contract revenue		$	152,386		$	173,473		$	182,006		$	173,687
Income (loss) from operations			7,036			11,816			14,862			10,433
Income tax expense (benefit)			506			(5,255)			569			(8,383)
Net income (loss)			4,687			15,436			13,721			18,713
Earnings (loss) per share:
Basic		$	0.33		$	1.07		$	0.94		$	1.28
Diluted		$	0.32		$	1.03		$	0.90		$	1.23
Weighted-average shares outstanding:
Basic			14,163			14,444			14,603			14,655
Diluted			14,628			14,917			15,229			15,260


		Fiscal Three Months Ended
		March 29,			June 28,			September 27,			December 27,
		2024			2024			2024			2024

		(in thousands except per share amounts)
Contract revenue		$	122,489		$	140,996		$	158,252		$	144,061
Income (loss) from operations			5,361			6,448			8,674			10,870
Income tax expense (benefit)			986			720			157			2,246
Net income (loss)			2,942			4,594			7,346			7,688
Earnings (loss) per share:
Basic		$	0.22		$	0.33		$	0.53		$	0.55
Diluted		$	0.21		$	0.33		$	0.51		$	0.53
Weighted-average shares outstanding:
Basic			13,605			13,725			13,930			14,012
Diluted			13,910			14,074			14,358			14,509

ORGANIZATION AND OPERATIONS OF THE COMPANY - Accounting for Contracts (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Costs of contract revenue
Retained accounts receivable	$ 29,509	$ 22,010
Minimum
Costs of contract revenue
Percent of revenue (as a percent)	1.00%
Maximum
Costs of contract revenue
Percent of revenue (as a percent)	2.00%

ORGANIZATION AND OPERATIONS OF THE COMPANY - Business Combinations (Details) - USD ($) $ in Thousands				12 Months Ended
	Jan. 02, 2026	Mar. 03, 2025	Oct. 23, 2024	Jan. 02, 2026	Dec. 27, 2024
Business Combination, Contingent Consideration, Liability
Contingent consideration payable	$ 3,732			$ 3,732	$ 2,500
Contingent consideration payable, less current portion	16,651			16,651	$ 1,713
Contingent consideration payable, total	$ 20,400			20,400
Business Combination, Contingent Consideration, Change in Contingent Consideration
Interest accretion (excluding fair value adjustments) related to the contingent consideration				3,200
Enica Engineering, PLLC
Business Combination, Description
Business acquisition, name of acquired entity			Enica Engineering, PLLC
Business acquisition, effective date of acquisition			Oct. 23, 2024
Business Combination, Contingent Consideration Arrangements
Business combination, contingent consideration arrangements, earnout payments, maximum payout			$ 6,000
Business combination, contingent consideration arrangements, earnout payments, earnout period			2 years
Alternative Power Generation, Inc.
Business Combination, Description
Business acquisition, name of acquired entity		Alternative Power Generation, Inc.
Business acquisition, effective date of acquisition		Mar. 03, 2025
Business Combination, Contingent Consideration Arrangements
Business combination, contingent consideration arrangements, earnout payments, maximum payout		$ 18,000
Business combination, contingent consideration arrangements, earnout payments, earnout period		3 years
Compass Municipal Advisors, LLC
Business Combination, Description
Business acquisition, name of acquired entity	Compass Municipal Advisors, LLC
Business acquisition, effective date of acquisition	Jan. 02, 2026
Business Combination, Contingent Consideration Arrangements
Business combination, contingent consideration arrangements, earnout payments, maximum payout	$ 1,000			$ 1,000
Business combination, contingent consideration arrangements, earnout payments, earnout period	1 year

LEASES - Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES - Lease Expense (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Lease cost
Operating lease cost	$ 6,096	$ 6,168	$ 6,114
Sublease Income	(55)	(55)	(49)
Amortization of assets	1,474	1,502	1,331
Interest on lease liabilities	177	157	105
Total net lease cost	$ 7,692	$ 7,772	$ 7,501

SHAREHOLDERS' EQUITY - Stock Options - Activity (Details) - $ / shares	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023	Dec. 30, 2022
Fully-vested Options
Options, outstanding (in shares)	551,000	787,000	816,000
Options, granted (in shares)	0	0	0
Options, exercised (in shares)	(151,000)	(221,000)	(19,000)
Options, forfeited or expired (in shares)		(15,000)	(10,000)
Options, outstanding (in shares)	400,000	551,000	787,000	816,000
Fully-vested Options, Weighted-Average Exercise Price
Weighted-average exercise price, outstanding (in dollars per share)	$ 23.75	$ 20.64	$ 20.38
Weighted-average exercise price, exercised (in dollars per share)	18.24	12.5	9.77
Weighted-average exercise price, forfeited or expired (in dollars per share)		26.26	19.05
Weighted-average exercise price, outstanding (in dollars per share)	$ 25.83	$ 23.75	$ 20.64	$ 20.38
Fully-vested Options, Additional Information
Weighted-average remaining contractual term, outstanding	1 year 8 months 4 days	2 years 3 months 18 days	2 years 8 months 12 days	3 years 8 months 4 days
Fully-vested Options, Vested and Expected to Vest
Options, vested and expected to vest, outstanding (in shares)	400,000	551,000	787,000
Weighted-average exercise price, vested and expected to vest, outstanding (in dollars per share)	$ 25.83	$ 23.75	$ 20.64
Weighted-average remaining contractual term, vested and expected to vest, outstanding	1 year 8 months 4 days	2 years 3 months 18 days	2 years 8 months 12 days
Options, vested and expected to vest, exercisable (in shares)	400,000	551,000	787,000
Weighted-average exercise price, vested and expected to vest, exercisable (in dollars per share)	$ 25.83	$ 23.75	$ 20.64
Weighted-average remaining contractual term, vested and expected to vest, exercisable	1 year 8 months 4 days	2 years 3 months 18 days	2 years 8 months 12 days

ORGANIZATION AND OPERATIONS OF THE COMPANY

12 Months Ended

Jan. 02, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND OPERATIONS OF THE COMPANY

1. ORGANIZATION AND OPERATIONS OF THE COMPANY

Willdan Group, Inc. (“Willdan” or the “Company”) is a provider of professional, technical and consulting services to utilities, private industry, and public agencies at all levels of government. As resources and infrastructures undergo continuous change, the Company helps organizations and their communities evolve and thrive by providing a wide range of technical services for energy solutions and government infrastructure. Through engineering, program management, policy advisory, and software and data management, the Company designs and delivers trusted, comprehensive, innovative, and proven solutions to improve efficiency, resiliency, and sustainability in energy and infrastructure.

Basis of Presentation

The Company has prepared its Consolidated Financial Statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).

Fiscal Years

Principles of Consolidation

Reclassifications

Certain prior year amounts have been reclassified in the consolidated financial statements to conform to the current year presentation.

Use of Estimates

Cash and Cash Equivalents

Restricted Cash

Fair Value of Financial Instruments

The carrying amounts of the derivative financial instrument is valued based on Level 2 inputs and the fair value of the contingent consideration liability is valued on Level 3 inputs.

Variable Interest Entities

Segment Information

Contract Assets and Liabilities

Contract Accounting

The following table reflects the Company’s two reportable segments and the types of contracts that each most commonly enters into for revenue generating activities.


Segment	Contract Type	Revenue Recognition Method
	Time-and-materials	Time-and-materials
Energy	Unit-based	Unit-based
	Software license	Unit-based
	Fixed price	Percentage-of-completion
	Time-and-materials	Time-and-materials
Engineering and Consulting	Unit-based	Unit-based
	Fixed price	Percentage-of-completion

General and Administrative Expenses

Leases

Equipment and Leasehold Improvements

Following are the estimated useful lives used to calculate depreciation and amortization:


Category		Estimated Useful Life
Furniture and fixtures		5	years
Computer hardware		3	years
Computer software		3	years
Automobiles and trucks		3	years
Field equipment		5	years

Goodwill

Long-lived assets

Accounting for Claims against the Company

Stock-based Compensation

Business Combinations

For more information regarding current year acquisitions, see Note 13, “Business Combinations”, of the Notes to Consolidated Financial Statements included in this Annual Report on Form 10-K.

Income Taxes

During each fiscal year, management assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to utilize existing deferred tax assets. At the start of fiscal year 2024, the Company had a total valuation allowance related to its deferred tax assets of $1.2 million. During fiscal year 2024, the Company released $0.1 million of the valuation allowance due to expected future utilization of deferred tax assets, leaving a total valuation allowance of $1.1 million at the end of fiscal year 2024. During fiscal year 2025, no changes were made to tax valuation allowance as the available positive and negative evidence did not warrant a revision.

For further information, see Note 11, “Income Taxes”, of the Notes to Consolidated Financial Statements included in this Annual Report on Form 10-K.

Earnings (loss) per Share

Other Comprehensive Income (loss), Net of Tax

Derivatives

Operating Cycle

In accordance with industry practice, amounts realizable and payable under contracts that extend beyond one year are included in current assets (included in contract assets) and current liabilities.

INCOME TAXES - Reconciliation - Amount (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2026	Oct. 03, 2025	Jul. 04, 2025	Apr. 04, 2025	Dec. 27, 2024	Sep. 27, 2024	Jun. 28, 2024	Mar. 29, 2024	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Income Taxes
US federal statutory tax rate									$ 8,398	$ 5,603	$ 3,064
State and local income taxes, net of federal income tax effect									(605)	1,694	1,250
Tax Credits
Research and development tax credit									(852)	(813)	(867)
Other - tax credits									(29)
Nontaxable and nondeductible Items
Officer compensation / nondeductible executive compensation									1,328	600	121
Stock compensation / stock options and disqualifying dispositions									(2,610)	(910)	560
Other - nondeductible items / permanent differences									211	52	194
Change in valuation allowance										(85)
Other
Energy efficiency building deduction									(18,509)	(2,053)	(717)
Other									83	21	60
Foreign tax effects									22
Total provision for income taxes	$ (8,383)	$ 569	$ (5,255)	$ 506	$ 2,246	$ 157	$ 720	$ 986	$ (12,563)	$ 4,109	$ 3,665

DEBT OBLIGATIONS (Tables)

12 Months Ended

Jan. 02, 2026

Debt Disclosure [Abstract]

Schedule of Debt obligations, excluding obligations under finance leases


	January 2,		December 27,
	2026		2024
	(in thousands)
New Credit Agreement
Outstanding borrowings on Term Loan A	$	48,750	$	—
Outstanding borrowings on Revolving Credit Facility		—		—
Outstanding borrowings on Delayed Draw Term Loan		—		—
Prior Credit Agreement
Outstanding borrowings on Term Loan		—		90,000
Outstanding borrowings on Revolving Credit Facility		—		—
Other debt agreements		—		137
Total debt		48,750		90,137
Issuance costs and debt discounts		(288)		(650)
Subtotal		48,462		89,487
Less current portion of long-term debt		2,500		10,137
Long-term debt portion	$	45,962	$	79,350

Schedule of principal installments for debt obligations excluding capital leases


Fiscal Year:
2026	$	2,500
2027		2,500
2028		2,500
2029		2,500
2030		38,750
Total debt maturities		48,750
Issuance costs and debt discounts		(288)
Net carrying value	$	48,462

BUSINESS COMBINATIONS - Contingent Consideration (Details) $ in Millions	Jan. 02, 2026 USD ($)	Mar. 03, 2025 USD ($) D	Jan. 31, 2025 USD ($)
Alternative Power Generation, Inc.
Business Combination, Contingent Consideration Arrangements
Purchase price subject to holdbacks and adjustments		$ 43.5
Cash paid on closing date subject to holdbacks and adjustments		19.5
Shares of common stock based on the closing average price per share of common stock		$ 6.0
Shares of common stock, closing average price per share of common stock, trading day period preceding closing date \| D		20
Business combination, contingent consideration arrangements, earnout payments, maximum payout		$ 18.0
Business combination, contingent consideration arrangements, earnout payments, earnout period		3 years
Compass Municipal Advisors, LLC
Business Combination, Contingent Consideration Arrangements
Business combination, contingent consideration arrangements, range of outcomes, value, low	$ 3.5
Business combination, contingent consideration arrangements, earnout payments, maximum payout	$ 1.0
Business combination, contingent consideration arrangements, earnout payments, earnout period	1 year
Business combination, contingent consideration arrangements, range of outcomes, value, high	$ 4.5
Alpha Inspections, Inc.
Business Combination, Contingent Consideration Arrangements
Purchase price subject to holdbacks and adjustments			$ 12.0

DEBT OBLIGATIONS - Composition (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Debt Obligations
Total debt	$ 48,750	$ 90,137
Issuance costs and debt discounts	(288)	(650)
Subtotal	48,462	89,487
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Term Loan A
Debt Obligations
Total debt	48,750
Issuance costs and debt discounts	(300)
Line of Credit \| 2023 Credit Agreement, Amended and Restated Credit Agreement, 05 May 2025, Revolving Credit Facility
Debt Obligations
Issuance costs and debt discounts	$ (600)
Line of Credit \| 2023 Credit Agreement, Prior Credit Agreement, 29 September 2023, Term Loan
Debt Obligations
Total debt		90,000
Notes Payable, Other Payables \| Other Debt Agreements
Debt Obligations
Total debt		$ 137

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Deferred tax assets:
Other accrued liabilities	$ 4,942	$ 4,642
Federal and state net operating losses	18,751	11,451
Lease liability	4,882	4,269
Stock compensation	1,902	1,509
Capitalized research and development	6,369	5,058
Credit Carryforwards	4,236	2,395
Excess business interest limitation	746
Other	367	212
Total deferred tax assets	42,195	29,536
Valuation allowance	(1,106)	(1,106)	$ (1,200)
Net deferred tax assets	41,089	28,430
Deferred tax liabilities:
Deferred revenue	(2,687)	(2,899)
Fixed assets	(1,390)	(2,813)
Intangible assets	(5,194)	(5,475)
Lease right-of-use assets	(4,432)	(3,806)
Prepaids	(756)
Other		(91)
Total deferred tax liabilities	(14,459)	(15,084)
Net deferred tax asset	$ 26,630	$ 13,346

DERIVATIVE FINANCIAL INSTRUMENTS - Cash Flow Hedge Effectiveness (Details) $ in Thousands	12 Months Ended
	Jan. 02, 2026 USD ($)
Derivative Financial Instruments
Other comprehensive income (loss), cash flow hedge, gain (loss), before reclassification and tax	$ (300)
Other comprehensive income (loss), cash flow hedge, gain (loss), reclassification, before tax	0
Derivative instruments, gain (loss) reclassification from accumulated OCI to income, estimated net amount to be transferred	$ 300
Derivative instruments, gain (loss) reclassification from accumulated OCI to income, estimate of time to transfer	12 months

CONTINGENCIES

12 Months Ended

Jan. 02, 2026

Loss Contingency [Abstract]

CONTINGENCIES

14. CONTINGENCIES

Claims and Lawsuits

The Company is subject to claims and lawsuits from time to time, including those alleging professional errors or omissions that arise in the ordinary course of business against firms that operate in the engineering and consulting professions. The Company carries professional liability insurance, subject to certain deductibles and policy limits, for such claims as they arise and may from time to time establish reserves for litigation that is considered probable of a loss.

In accordance with accounting standards regarding loss contingencies, the Company accrues an undiscounted liability for those contingencies where the incurrence of a loss is probable and the amount can be reasonably estimated, and discloses the amount accrued and an estimate of any reasonably possible loss in excess of the amount accrued, if such disclosure is necessary for the Company’s financial statements not to be misleading. The Company does not accrue liabilities when the likelihood that the liability has been incurred is probable but the amount cannot be reasonably estimated, or when the liability is believed to be only reasonably possible or remote.

Because litigation outcomes are inherently unpredictable, the Company’s evaluation of legal proceedings often involves a series of complex assessments by management about future events and can rely heavily on estimates and assumptions. If the assessments indicate that loss contingencies that could be material to any one of the Company’s financial statements are not probable, but are reasonably possible, or are probable, but cannot be estimated, then the Company will disclose the nature of the loss contingencies, together with an estimate of the possible loss or a statement that such loss is not reasonably estimable. While the consequences of certain unresolved proceedings are not presently determinable, and a reasonable estimate of the probable and reasonably possible loss or range of loss in excess of amounts accrued for such proceedings cannot be made, an adverse outcome from such proceedings could have a material adverse effect on the Company’s earnings in any given reporting period. However, in the opinion of the Company’s management, after consulting with legal counsel, and taking into account insurance coverage, the ultimate liability related to current outstanding claims and lawsuits is not expected to have a material adverse effect on the Company’s financial statements.

DERIVATIVE FINANCIAL INSTRUMENTS - General Information (Details) - Interest Rate Swap - Cash Flow Hedging $ in Millions	Nov. 30, 2023 USD ($)
Derivative Financial Instruments
Derivative, inception date	Nov. 30, 2023
Notional amount	$ 50.0
Fixed rate (as a percent)	4.77%
Derivative, contract end date	Sep. 29, 2026

- Definition

Date derivative contract ends, in YYYY-MM-DD format.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 55
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477439/946-210-55-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SX 210.12-13(Column A)(Footnote 3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5C
-Subparagraph (SX 210.12-13C(Column D))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5C

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SX 210.12-13(Column F))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5A
-Subparagraph (SX 210.12-13A(Column C))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5B
-Subparagraph (SX 210.12-13B(Column D))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B

+ Details

BUSINESS COMBINATIONS (Tables)

12 Months Ended

Jan. 02, 2026

Business Combination [Abstract]

Schedule of consideration for the acquisition


		APG
		(in thousands)
Cash consideration		$	19,122
Other working capital adjustments and holdbacks			-
Issuance of common stock			5,557
Contingent consideration			12,150
Total consideration		$	36,829

Schedule of acquired assets recorded at their estimated fair value as of the acquisition date


	APG
	(in thousands)
Current assets	$	10,606
Non-current assets ⁽¹⁾		12
Liabilities		(12,549)
Non-current lease liability		(240)
Backlog		2,561
Customer relationships		3,402
Tradename		1,424
Goodwill		31,613
Net assets acquired	$	36,829

(1)

Excluded from non-current assets are backlog, customer relationships, tradename, and goodwill.

Schedule of unaudited pro forma financial information


		Fiscal Year
		2025			2024
		(in thousands, except per share data)
		(Unaudited)
Pro forma revenue		$	690,448		$	611,284

Pro forma income (loss) from operations		$	44,911		$	38,924
Pro forma net income (loss)⁽¹⁾		$	53,561		$	29,031

Income (Loss) per share:
Basic		$	3.70		$	2.10
Diluted		$	3.55		$	2.04

Weighted average shares outstanding:
Basic			14,461			13,818
Diluted			15,071			14,245

(1)

Adjustments to pro forma net income include income from operations, amortization and interest expenses.

- Definition

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.

+ References + Details

DEBT OBLIGATIONS - Classification (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Debt Obligations
Subtotal	$ 48,462	$ 89,487
Less current portion of long-term debt	2,500	10,137
Long-term debt portion	$ 45,962	$ 79,350

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS - Finite-lived Intangible Assets - Gross Amounts and Accumulated Amortization (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Finite-Lived Intangible Assets
Gross Amount	$ 120,418	$ 104,469
Accumulated Amortization	84,897	75,055
Backlog
Finite-Lived Intangible Assets
Gross Amount	11,600	8,882
Accumulated Amortization	9,853	8,350
Tradename
Finite-Lived Intangible Assets
Gross Amount	17,773	16,123
Accumulated Amortization	14,285	13,196
Non-compete agreements
Finite-Lived Intangible Assets
Gross Amount	1,835	1,613
Accumulated Amortization	1,535	1,488
Developed technology
Finite-Lived Intangible Assets
Gross Amount	15,810	15,810
Accumulated Amortization	15,810	15,286
Customer relationships
Finite-Lived Intangible Assets
Gross Amount	73,400	62,041
Accumulated Amortization	$ 43,414	$ 36,735

INCOME TAXES (Tables)

12 Months Ended

Jan. 02, 2026

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes


		Fiscal Year
		2025			2024			2023

		(in thousands)
Current federal taxes		$	(341)		$	361		$	61
Current state taxes			1,234			1,207			676
Current foreign taxes			18			18			—
Deferred federal taxes			(11,570)			1,677			2,022
Deferred state taxes			(1,904)			846			906
		$	(12,563)		$	4,109		$	3,665

(1)

Revenue from the Company’s foreign operations was immaterial for fiscal years 2025, 2024, and 2023.

Schedule of the reconciliation of the provision for income taxes


		Fiscal Year
		2025
			(in thousands)	Percent
US federal statutory tax rate		$	8,398	21.0	%
State and local income taxes, net of federal income tax effect ⁽¹⁾			(605)	(1.5)	%
Tax credits
Research and development tax credit			(852)	(2.1)	%
Other - tax credits			(29)	(0.1)	%
Nontaxable and nondeductible items
Officer compensation			1,328	3.3	%
Stock compensation			(2,610)	(6.5)	%
Other - nondeductible items			211	0.5	%
Other
Energy efficiency building deduction			(18,509)	(46.3)	%
Other			83	0.2	%
Foreign tax effects			22	0.1	%
Effective tax rate		$	(12,563)	(31.4)	%

(1)

The state and local jurisdiction that contribute to the majority (greater than 50%) of the tax effect in this category include California, New York State, and New York City.


	Fiscal Year
	2024			2023

	(in thousands)
Computed “expected” federal income tax expense	$	5,603		$	3,064
Permanent differences		52			194
Nondeductible executive compensation		600			121
Stock options and disqualifying dispositions		(910)			560
Energy efficient building deduction		(2,053)			(717)
Current and deferred state income tax expense, net of federal benefit		1,694			1,250
Research and development tax credit		(813)			(867)
Change in valuation allowance		(85)			—
Other		21			60
Provision for income taxes	$	4,109		$	3,665
Effective tax rate		15.4	%		25.1	%

Schedule of cash paid for income taxes (net of refunds)


		January 2,			December 27,			December 30,
		2026			2024			2023
		(in thousands)
Cash and cash equivalents		$	65,919		$	74,158		$	23,397
Restricted cash			—			—			—
Total cash, cash equivalents, and restricted cash shown in the consolidated statement of cash flows		$	65,919		$	74,158		$	23,397


		Fiscal Year
		2025
		(in thousands)
Federal		$	901

State and Local
California			943
New York			170
New York City			106
Other			198
Foreign
Other			20
Total		$	2,338

Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities


		January 2,			December 27,
		2026			2024

		(in thousands)
Deferred tax assets:
Other accrued liabilities		$	4,942		$	4,642
Federal and state net operating losses			18,751			11,451
Lease liability			4,882			4,269
Stock compensation			1,902			1,509
Capitalized research and development			6,369			5,058
Credit carryforwards			4,236			2,395
Excess business interest limitation			746			—
Other			367			212
Total deferred tax assets			42,195			29,536
Valuation allowance			(1,106)			(1,106)
Net deferred tax assets		$	41,089		$	28,430
Deferred tax liabilities:
Deferred revenue		$	(2,687)		$	(2,899)
Fixed assets			(1,390)			(2,813)
Intangible assets			(5,194)			(5,475)
Lease right-of-use assets			(4,432)			(3,806)
Prepaids			(756)			—
Other			—			(91)
Total deferred tax liabilities			(14,459)			(15,084)
Net deferred tax asset		$	26,630		$	13,346

SHAREHOLDERS' EQUITY - Fair Value Valuation Assumptions - Tabular Disclosure (Details) - $ / shares	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Assumptions
Share price (in dollars per share)	$ 106.66
Employee Stock
Assumptions
Risk-free rate (as a percent)	4.10%	5.10%	4.90%
Expected volatility (as a percent)	30.70%	29.70%	29.90%
Expected dividends (as a percent)	0.00%	0.00%	0.00%
Employee Stock \| Weighted Average
Assumptions
Expected term (in years)	6 months	6 months	6 months
Share price (in dollars per share)	$ 52.14	$ 25.22	$ 18.5

GOODWILL AND OTHER INTANGIBLE ASSETS - Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Estimated amortization expense for acquired identifiable intangible assets
2026	$ 9,584
2027	7,562
2028	6,577
2029	2,849
2030	1,868
Thereafter	7,081
Total estimated amortization expense	$ 35,521	$ 29,414

LEASES - Rent Expense (Details) - USD ($) $ in Millions	12 Months Ended
LEASES - Rent Expense (Details) - USD ($) $ in Millions	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Leases [Abstract]
Rent expenses	$ 6.8	$ 6.9	$ 6.8

INCOME TAXES - Cash Paid for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2026	Dec. 27, 2024	Dec. 29, 2023
Federal
Federal	$ 901
Foreign
Foreign	$ 20
Income Tax Paid, after Refund Received, Foreign Jurisdiction	us-gaap:ForeignTaxJurisdictionOtherMember
Total	$ 2,338	$ 1,316	$ (3,072)
California
State and Local
State and Local	943
New York
State and Local
State and Local	170
New York City
State and Local
State and Local	106
State and Local Tax Jurisdiction, Other
State and Local
State and Local	$ 198

SUPPLEMENTAL FINANCIAL STATEMENT DATA - Contract Assets (Details) - USD ($) $ in Thousands	Jan. 02, 2026	Dec. 27, 2024
Balance Sheet Related Disclosures [Abstract]
Unbilled short-term	$ 77,787	$ 66,518
Contract retentions	29,509	22,010
Contract assets	107,296	88,528
Unbilled long-term	2,762
Total contract assets	$ 110,058	$ 88,528

SEGMENT AND GEOGRAPHICAL INFORMATION (Tables)

12 Months Ended

Jan. 02, 2026

Segment Reporting [Abstract]

Schedule of financial information with respect to the reportable segments


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2025
Contract revenue	$	576,051		$	105,501		$	—		$	—		$	681,552
Direct subcontractor services and other direct costs		311,231			5,541			—			—			316,772
Direct salaries and wages		66,908			42,190			—			—			109,098
Gross profit		197,912			57,770			—			—			255,682
Other indirect costs		140,938			39,449			12,462			—			192,849
EBITDA⁽²⁾		56,449			18,315			(10,336)			—			64,428
Interest expense		—			—			5,748			—			5,748
Depreciation and amortization		16,627			2,059			—			—			18,686
Segment profit (loss) before income tax expense		39,822			16,256			(16,084)			—			39,994
Income tax (benefit) expense		(12,509)			(5,106)			5,052			—			(12,563)
Net income (loss)		52,331			21,362			(21,136)			—			52,557
Segment assets ⁽³⁾		398,299			44,170			101,742			—			544,211


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2024
Contract revenue	$	473,309		$	92,489		$	—		$	—		$	565,798
Direct subcontractor services and other direct costs		266,092			3,381			—			—			269,473
Direct salaries and wages		55,041			38,502			—			—			93,543
Gross profit		152,176			50,606			—			—			202,782
Other indirect costs		113,998			36,263			6,423			—			156,684
EBITDA⁽²⁾		38,554			14,344			(3,673)			—			49,225
Interest expense		—			—			7,801			—			7,801
Depreciation and amortization		13,260			1,485			—			—			14,745
Segment profit (loss) before income tax expense		25,294			12,859			(11,474)			—			26,679
Income tax (benefit) expense		3,896			1,980			(1,767)			—			4,109
Net income (loss)		21,398			10,879			(9,707)			—			22,570
Segment assets ⁽³⁾		348,884			29,202			86,777			—			464,863


				Engineering			Unallocated						Consolidated
	Energy			& Consulting			Corporate			Intersegment			Total ⁽¹⁾
	(in thousands)
Fiscal Year 2023
Contract revenue	$	426,976		$	83,119		$	—		$	—		$	510,095
Direct subcontractor services and other direct costs		236,603			3,810			—			—			240,413
Direct salaries and wages		54,377			35,538			—			—			89,915
Gross profit		135,996			43,771			—			—			179,767
Other indirect costs		104,644			32,259			4,359			—			141,262
EBITDA⁽²⁾		32,103			11,525			(3,193)			—			40,435
Interest expense		6			—			9,407			—			9,413
Depreciation and amortization		15,176			1,255			—			—			16,431
Segment profit (loss) before income tax expense		16,921			10,270			(12,600)			—			14,591
Income tax (benefit) expense		4,250			2,580			(3,165)			—			3,665
Net income (loss)		12,671			7,690			(9,435)			—			10,926
Segment assets ⁽³⁾		345,745			25,842			44,001			—			415,588

(1)	Amounts may not add to the totals due to rounding.

(2)	“EBITDA”, defined as earnings before interest, taxes, depreciation and amortization, is a non-GAAP financial measure.

(3)	Segment assets are presented net of intercompany receivables.

Disaggregation of Revenue [Table Text Block]


		2025
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	49,898		$	72,100		$	121,998
Unit-based			215,499			26,235			241,734
Fixed price			310,654			7,166			317,820
Total⁽¹⁾		$	576,051		$	105,501		$	681,552

Client Type
Commercial		$	70,871		$	7,029		$	77,900
Government			227,497			98,233			325,730
Utilities⁽²⁾			277,683			239			277,922
Total⁽¹⁾		$	576,051		$	105,501		$	681,552

Geography ⁽³⁾
Domestic		$	576,051		$	105,501		$	681,552


		2024
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	34,381		$	67,931		$	102,312
Unit-based			205,117			19,676			224,793
Fixed price			233,811			4,882			238,693
Total⁽¹⁾		$	473,309		$	92,489		$	565,798

Client Type
Commercial		$	34,072		$	7,548		$	41,620
Government			182,079			84,695			266,774
Utilities⁽²⁾			257,158			246			257,404
Total⁽¹⁾		$	473,309		$	92,489		$	565,798

Geography ⁽³⁾
Domestic		$	473,309		$	92,489		$	565,798


		2023
		Energy			Engineering and Consulting			Total
		(in thousands)
Contract Type
Time-and-materials		$	35,582		$	63,530		$	99,112
Unit-based			199,040			15,753			214,793
Fixed price			192,354			3,836			196,190
Total⁽¹⁾		$	426,976		$	83,119		$	510,095

Client Type
Commercial		$	31,162		$	5,866		$	37,028
Government			159,935			76,972			236,907
Utilities⁽²⁾			235,879			281			236,160
Total⁽¹⁾		$	426,976		$	83,119		$	510,095

Geography ⁽³⁾
Domestic		$	426,976		$	83,119		$	510,095

(1)

Amounts may not add to the totals due to rounding.

(2)

Includes the portion of revenue related to small business programs paid by the end user/customer.

(3)

Revenue from the Company’s foreign operations were immaterial for fiscal years 2025, 2024, and 2023.

Schedule of assets included in Unallocated Corporate


		2025			2024
		(in thousands)
Assets:
Cash and cash equivalents		$	65,919		$	74,158
Restricted cash			—			—
Accounts receivable, net			(2,618)			(6,881)
Prepaid expenses			5,339			2,765
Goodwill			2			2
Other receivables			2,150			40
Equipment and leasehold improvements, net			1,310			1,051
ROU Assets			890			1,149
Other			1,952			1,147
Deferred income taxes			26,798			13,346
		$	101,742		$	86,777

ORGANIZATION AND OPERATIONS OF THE COMPANY - Leases (Details)	12 Months Ended
	Jan. 02, 2026
Leases
Lease, Practical Expedients, Package	true
Lease, Practical Expedient, Use of Hindsight	false