Income Taxes (Tables)

12 Months Ended

Jan. 03, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The component of the provision for income taxes are as follows (in thousands):

	Successor					Predecessor
	53 Weeks Ended		26 Weeks Ended			26 Weeks Ended		52 Weeks Ended
	January 3, 2017		December 29, 2015			June 30, 2015		December 30, 2014
Current:
Federal	$	4,204	$	—		$	110	$	—
State	270		24			79		(67		)
	4,474		24			189		(67		)
Deferred:
Federal	7,145		(90		)	15		(128		)
State	3,710		178			536		1,293
	10,855		88			551		1,165
Income tax provision	$	15,329	$	112		$	740	$	1,098

Schedule of Effective Income Tax Rate Reconciliation

The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands):

	Successor										Predecessor
	53 Weeks Ended					26 Weeks Ended					26 Weeks Ended					52 Weeks Ended
	January 3, 2017					December 29, 2015					June 30, 2015					December 30, 2014
Federal income taxes	$	12,685		35.0	%	$	968		35.0	%	$	995		35.0	%	$	(2,855	)	35.0	%
State and local income taxes, net of federal tax benefit	1,882			5.2	%	280			10.1	%	435			15.3	%	(348		)	4.2	%
Targeted job credits	(448		)	(1.2	)%	(512		)	(18.5	)%	(34		)	(1.2	)%	(289		)	3.5	%
Warrant liability	—			—	%	—			—	%	(12		)	(0.4	)%	496			(6.1	)%
Investment in subsidiary	570			1.6	%	83			3.0	%	383			13.5	%	560			(6.9	)%
Change in valuation allowance	—			—	%	(1,927		)	(69.7	)%	(2,805		)	(98.6	)%	3,097			(38.0	)%
Transaction costs	227			0.6	%	1,194			43.2	%	2,255			79.3	%	—			—	%
Permanent tax differences and other	413			1.1	%	26			1.0	%	(477		)	(16.9	)%	437			(5.2	)%
Income tax provision	$	15,329		42.3	%	$	112		4.1	%	$	740		26.0	%	$	1,098		(13.5	)%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):

	Successor
	January 3, 2017			December 29, 2015
Deferred tax assets:
Deferred rent	$	630		$	291
Accrued insurance	4,699			5,094
Reserve for restructuring and closed restaurants	1,252			1,922
Net operating loss carryforwards and tax credits	988			9,755
Deferred income	1,801			2,259
Stock-based compensation	919			597
Accrued compensation	2,897			2,865
Other, net	650			383
Deferred tax assets	13,836			23,166
Less valuation allowance	—			—
Net deferred tax assets	13,836			23,166
Deferred tax liabilities:
Property, equipment and intangibles	(96,929		)	(95,996		)
Investment in subsidiary	(6,045		)	(4,639		)
Prepaid expenses	(2,135		)	(2,054		)
Deferred tax liabilities	(105,109		)	(102,689		)
Net deferred tax liabilities	$	(91,273	)	$	(79,523	)

Schedule of Unrecognized Tax Benefits

The following table summarizes the changes to unrecognized tax positions (in thousands):

	Successor				Predecessor
	53 Weeks Ended		26 Weeks Ended		26 Weeks Ended		52 Weeks Ended
	January 3, 2017		December 29, 2015		June 30, 2015		December 30, 2014
Balance at beginning of period	$	212	$	212	$	—	$	—
Increases (decreases) related to prior year tax positions	—		—		—		—
Increases (decreases) related to current year tax positions	—		—		212		—
Expiration of the statute of limitations for the assessment of taxes	—		—		—		—
Settlements	—		—		—		—
Balance at end of period	$	212	$	212	$	212	$	—