The ONE Group Hospitality, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details)

v3.26.1

Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2025	Dec. 31, 2024
Deferred tax assets:
Operating lease liabilities	$ 73,405	$ 71,448
Stock compensation	379	361
FICA tip credit carryforward	57,224	49,407
Net operating loss	9,946	7,324
Goodwill	435	589
Inventory	36	101
Charitable contributions carryforward	184	37
Foreign tax credit carryforward	622	622
Deferred revenue	620	1,627
State and local tax credit carryforward	21	21
Expenses not deductible until paid	2,706	2,961
IRC 163(j) disallowed interest carryforward	38,287	34,002
Debt issuance costs	187
Kona Grill related acquisition costs	558	621
Total deferred tax assets	184,610	169,121
Deferred tax liabilities:
Operating lease right-of-use assets	(60,838)	(60,641)
Depreciation and amortization	(23,124)	(19,599)
Trademarks and franchise agreements	(30,221)	(30,215)
Basis in LLC interest	(39)
Other	(451)	(136)
Total deferred tax liabilities	(114,673)	(110,591)
Valuation allowance	(75,124)	(4,248)
Net deferred tax assets		$ 54,282
Net deferred tax liabilities	$ (5,187)

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