v3.22.4
Restructuring
12 Months Ended
Dec. 31, 2022
Restructuring and Related Activities [Abstract]  
Restructuring
Canadian Restructuring Plan
During fiscal 2018, the Company initiated plans to restructure the operations of the Canada segment. The restructuring seeks to streamline operations in the greater Toronto area by consolidating facilities, exiting certain lines of business, and rationalizing Stock Keeping Units (“SKUs”). The intended result of the Canada restructuring will be a more streamlined and scalable operation focused on delivering optimal service and a broad offering of products across the Company's core categories. Plans were finalized during the fourth quarter of 2018. The Company completed restructuring related activities in our Canada segment in 2021. Charges incurred in part of the Canada Restructuring Plan included: 
Year Ended
December 25, 2021
Year Ended
December 26, 2020
Facility consolidation (1)
Inventory valuation adjustments $ —  $ 596 
Labor expense —  682 
Consulting and legal fees 26  192 
Other expense 1,118 
Rent and related charges —  1,535 
Severance 466  707 
Total $ 497  $ 4,830 
(1)Facility consolidation includes inventory valuation adjustments associated with SKU rationalization, labor expense related to organizing inventory and equipment in preparation for the facility consolidation, consulting and legal fees related to the project, and other expenses. The labor, consulting, and legal expenses were included in selling, general and administrative expense ("SG&A") on the Consolidated Statement of Comprehensive Loss. The inventory valuation adjustments were included in cost of sales on the Consolidated Statement of Comprehensive Loss.
The following represents the roll forward of restructuring reserves for the year ended December 31, 2022:
Severance and related expense
Balance as of December 26, 2020 $ 309 
Restructuring charges 466 
Cash paid (436)
Balance as of December 25, 2021 $ 339 
Restructuring charges — 
Cash paid (182)
Balance as of December 31, 2022 $ 157 
During the year ended December 31, 2022, the Company paid approximately $182 in severance related to the Canada Restructuring Plan.
United States Restructuring Plan
During fiscal 2019, the Company implemented a plan to restructure the management and operations within the United States to achieve synergies and cost savings associated with the recent acquisitions described in Note 6 - Acquisitions. This restructuring includes management realignment, integration of sales and operating functions, and strategic review of the Company's product offerings. This plan was finalized during the fourth quarter of fiscal year 2019. The Company incurred additional charges in fiscal 2021 related to the consolidation of two of our distribution centers. Charges incurred in part of the United States Restructuring Plan included:
Year Ended
December 25, 2021
Year Ended December 26, 2020
Management realignment & integration
Severance $ 111  $ 886 
Facility closures
Severance —  903 
Inventory valuation adjustments —  1,568 
Other 319  1,422 
Total $ 430  $ 4,779 
The following represents a roll forward of the restructuring reserves for the year ended December 31, 2022:
Severance and related expense
Balance as of December 26, 2020 $ 825 
Restructuring charges 111 
Cash paid (936)
Balance as of December 25, 2021 $ — 
During the year ended December 31, 2022, the Company did not have severance or related expense related to the United States Restructuring Plan.