Acquisitions (Tables)

3 Months Ended

Mar. 28, 2016

Business Acquisition [Line Items]

Schedule of identified intangible asset

Other intangible assets, net, excluding goodwill, are being amortized on a straight-line basis over their estimated lives, and were comprised of the following at April 1, 2015 (in thousands):

Identified Intangible Asset	Estimated Lives Useful Life (Years)	Gross Carrying Amount
Net favorable leases	2 to 5 years	$	500
Reacquired franchise rights (old locations)	4 years		1,500
Reacquired franchise rights (new locations)	10 years		1,100
		$	3,100

Hearthstone Associates, LLC [Member]

Business Acquisition [Line Items]

Schedule of recognized identified assets acquired and liabilities assumed

The Company accounted for this transaction in accordance with Accounting Standards Codification (“ASC”) 805, Business Combinations (“ASC 805”), by allocating the purchase price to the assets purchased and liabilities assumed based upon their preliminary estimated fair values as of the date of the acquisition, which were determined in conjunction with an independent third party valuation, as follows (in thousands):

Accounts receivable	$	348
Inventory		134
Prepaid expenses and other current assets		226
Property and equipment		3,857
Intangible assets		3,100
Goodwill		11,435
Other long term assets		154
Total assets		19,254
Accounts payable		1,156
Accrued expenses		777
Long-term debt		10,821
Deferred tax liability		1,835
Total liabilities		14,589
Purchase price	$	4,665