What was the amount of Checkers' accrued liabilities as of January 2, 2023?

ain internal control-related matters that we identified during the audit.

Tampa, Florida April 1, 2025

CONSOLIDATED BALANCE SHEETS

(In thousands, except share and per share data)

| December 30, January 1, 2024 2024 ASSETS Current assets Cash and cash equivalents $ 15,562 $ 12,557 Accounts and notes receivable, net 7,717 7,399 Inventory 2,428 2,178 Prepaid expenses 5,338 5,308 Other current assets 799 2,867 Total current assets 31,844 30,309 Property and equipment, net 31,679 29,309 Operating lease right-of-use assets 132,807 145,380 Finance lease right-of-use assets 31,231 22,632 Intangibles assets, net 198,723 198,849 Favorable leasehold interests 1,421 1,848 Goodwill, net 26,872 30,037 Other assets 1,203 2,353 Total assets $ 455,780 $ 460,717 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable $ 3,563 $ 2,650 Accrued liabilities 13,855 13,801 Accrued wages and benefits 3,708 4,148 Current portion of deferred revenue 2,652 2,717 Current maturities of long-term debt 1,788 1,802 Current maturities of financing obligations 67 77 Current portion of accrued self-insurance 2,365 1,640 Current portion of operating lease liabilities 11,490 11,742 Current portion of finance lease liabilities 966 545 Total current liabilities 40,454 39,122 Deferred income tax liabilities 22,368 48,330 Operating lease liabilities, less current portion 134,307 149,180 Finance lease liabilities, less current portion 33,979 24,738 Long-term debt, less current maturities 90,271 85,812 Financing obligations, less current maturities 7,783 7,846 Deferred revenue, less current portion 6,373 6,937 Accrued self-insurance, less current portion 2,020 2,211 Unfavorable leasehold interests 113 169 Other long-term liabilities 878 1,077 Total liabilities 338,546 365,422 Commitments and contingencies (Note 15) Stockholders' equity Common stock, $0.01 par value, 100 shares authorized, issued, and outstanding as of December 30, 2024 and January 1, 2024 - - Additional paid-in capital 98,449 97,951 Retained earnings (deficit) 18,785 (2,656) Total stockholders' equity 117,234 95,295 Total liabilities and stockholders' equity $ 455,780 $ 460,717 | | Successor | |--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 91)