Income Taxes (Tables)

12 Months Ended

Dec. 28, 2016

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes is based on the following components (in thousands):

For the Years Ended	December 28, 2016		December 30, 2015		December 31, 2014
Current income taxes:
Federal	$	—	$	—	$	(1	)
State		224		188		29
Total current		224		188		28
Deferred income taxes:
Federal		9,660		8,871		(44,137	)
State		2,730		6,378		(22,864	)
Total deferred		12,390		15,249		(67,001	)
Charge in lieu of tax (attributable to stock options)		169		5,420		3,965
Tax provision for income taxes	$	12,783	$	20,857	$	(63,008	)

Schedule of Effective Income Tax rate

The provision for income taxes differs from the amount computed by applying the federal income tax rate as follows:

For the Years Ended	December 28, 2016			December 30, 2015			December 31, 2014
Statutory federal income tax rate of 35% applied to    earnings before income taxes and extraordinary items		35.0	%		35.0	%		35.0	%
State tax benefit (net of federal benefit)		5.0			5.1			(5.7	)
State tax credits		—			(0.6	)		32.7
TRA expense		0.4			0.1			(70.6	)
WOTC Credit		(0.8	)		—			—
Change in valuation allowance		1.3			6.5			317.4
Other		0.2			0.3			(1.7	)
Total		41.1	%		46.4	%		307.1	%

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities consist of the following (in thousands):

	December 28, 2016			December 30, 2015
Deferred assets:
Capital leases	$	197		$	273
Accrued vacation		658			583
Accrued legal		308			216
Deferred rent		4,351			3,758
Accrued workers’ compensation		1,932			1,778
Enterprise zone and other credits		11,982			11,433
Net operating losses		30,452			45,081
Fixed assets		—			—
Other		2,737			2,293
Total deferred tax assets		52,617			65,415
Valuation allowance		(3,311	)		(2,920	)
Net deferred tax assets		49,306			62,495
Deferred liabilities:
Goodwill		(8,809	)		(8,557	)
Trademark		(26,463	)		(26,525	)
Prepaid expense		(523	)		(761	)
Fixed asset		(1,771	)		(1,758	)
Other		(4,323	)		(5,087	)
Deferred tax liabilities		(41,889	)		(42,688	)
Net deferred tax asset	$	7,417		$	19,807

Schedule of Deferred Tax Assets and Liabilities Classification on Consolidated Balance Sheets

The deferred tax amounts mentioned above have been classified on the accompanying consolidated balance sheets as follows (in thousands):

	December 28, 2016			December 30, 2015
Current:
Assets (liabilities)	$	21,457		$	21,656
Noncurrent:
Assets (liabilities)		(14,040	)		(1,849	)
	$	7,417		$	19,807