Quarterly report [Sections 13 or 15(d)]

Accrued Expenses

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Accrued Expenses
9 Months Ended
Sep. 28, 2025
Accrued Expenses  
Accrued Expenses

Note 5 – Accrued Expenses

Accrued expenses consist of the following (in thousands):

September 28,

December 31,

2025

2024

VAT and sales taxes

8,776

 

10,120

Interest

6,481

6,681

Insurance

 

6,046

4,388

Amounts due to landlords

4,149

 

5,339

New restaurant construction

 

3,422

6,923

Legal, professional and other services

 

2,570

 

1,692

Income taxes and related

304

471

Lease termination

500

Other (1)

 

14,208

 

12,725

Total

$

46,456

$

48,339

(1) Amount primarily relates to recurring restaurant operating expenses.