Segment Reporting

We operate the Double Eagle, Barcelona, bartaco, and Grille brands as operating segments. The restaurant concepts operate solely in the U.S. within the full-service dining industry, providing similar products to similar customers. Sales from external customers are derived principally from food and beverage sales, and we do not rely on any major customers as a source of sales. The restaurant concepts also possess similar economic characteristics, resulting in similar long-term expected financial performance characteristics. However, Double Eagle restaurants typically have higher revenues, driven by their larger physical presence and higher average check. The Double Eagle, Barcelona, bartaco, and Grille operating segments have varying operating income and restaurant-level EBITDA margins due to the leveraging of higher revenues on certain fixed operating costs such as management labor, rent, utilities, and building maintenance.

The following tables present information about reportable segments:



	13 Weeks Ended June 25, 2019
(Amounts in thousands)	Double Eagle		Barcelona		bartaco		Grille		Corporate		Consolidated
Revenues	$	49,423	$	21,096	$	28,227	$	32,941	$	—	$	131,687
Restaurant-level EBITDA	11,505		5,208		6,901		4,679		—		28,293
Capital expenditures	4,420		2,583		4,942		1,408		91		13,444
Property and equipment, gross	160,746		41,459		59,646		132,785		4,199		398,835



	13 Weeks Ended June 26, 2018
(Amounts in thousands)	Double Eagle		Barcelona		bartaco		Grille		Corporate		Consolidated
Revenues	$	43,471	$	—	$	—	$	32,247	$	—	$	75,718
Restaurant-level EBITDA	11,130		—		—		5,048		—		16,178
Capital expenditures	18,420		—		—		6,171		106		24,697
Property and equipment, gross	134,631		—		—		122,909		5,324		262,864



	26 Weeks Ended June 25, 2019
(Amounts in thousands)	Double Eagle		Barcelona		bartaco		Grille		Corporate		Consolidated
Revenues	$	99,398	$	38,287	$	49,109	$	65,274	$	—	$	252,068
Restaurant-level EBITDA	21,930		8,675		11,317		9,070		—		50,992
Capital expenditures	7,512		4,409		9,781		2,411		528		24,641
Property and equipment, gross	160,746		41,459		59,646		132,785		4,199		398,835



	26 Weeks Ended June 26, 2018
(Amounts in thousands)	Double Eagle		Barcelona		bartaco		Grille		Corporate			Consolidated
Revenues	$	87,425	$	—	$	—	$	61,639	$	—		$	149,064
Restaurant-level EBITDA	22,176		—		—		8,380		—			30,556
Capital expenditures	28,206		—		—		8,154		(249		)	36,111
Property and equipment, gross	134,631		—		—		122,909		5,324			262,864

In addition to using consolidated results in evaluating our performance and allocating our resources, our chief operating decision maker uses restaurant-level EBITDA, which is not a measure defined by GAAP at both the segment and consolidated level. At the consolidated level, this non-GAAP operating measure is useful to both management and investors because it represents one means of gauging the overall profitability of our recurring and controllable core restaurant operations. This measure is not, however, indicative of our overall results, nor does restaurant-level profit accrue directly to the benefit of stockholders, primarily due to the exclusion of corporate-level expenses. Restaurant-level EBITDA on a consolidated basis should not be considered a substitute for, or superior to, operating income loss, which is calculated in accordance with GAAP, and the reconciliations to operating income set forth below should be carefully evaluated.

We define restaurant-level EBITDA as operating income before pre-opening costs, general and administrative costs, donations, consulting project costs, acquisition costs, reorganization severance costs, lease termination and closing costs and depreciation and amortization. Pre-opening costs are excluded because they vary in timing and magnitude and are not related to the health of ongoing operations. General and administrative costs are only included in our consolidated financial results as they are generally not specifically identifiable to individual operating segments as these costs relate to supporting all of our restaurant operations and the extension of our concepts into new markets. Donations, consulting project costs, acquisition costs and reorganization severance costs are excluded because they are not related to the health of ongoing operations. Lease termination and closing costs and depreciation and amortization are excluded because they are not ongoing controllable cash expenses, and they are not related to the health of ongoing operations. Property and equipment is the only balance sheet measure used by our chief operating decision maker in allocating resources.

The following table reconciles operating income (loss) to restaurant-level EBITDA:



	13 Weeks Ended						26 Weeks Ended
(Amounts in thousands)	June 25, 2019			June 26, 2018			June 25, 2019			June 26, 2018
Operating income (loss)	$	(608	)	$	(3,014	)	$	(12,422	)	$	(2,705	)
Pre-opening costs	1,301			1,403			4,050			2,549
General and administrative costs	17,117			7,988			33,489			15,778
Donations	163			16			195			58
Consulting project costs	3,450			621			7,954			854
Acquisition costs	—			4,338			—			4,946
Reorganization severance	480			—			777			113
Lease termination and closing costs	(1,754		)	589			1,154			591
Depreciation and amortization	8,144			4,237			15,795			8,372
Restaurant-level EBITDA	$	28,293		$	16,178		$	50,992		$	30,556