XML 48 R37.htm IDEA: XBRL DOCUMENT v3.22.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)
3 Months Ended 9 Months Ended 12 Months Ended
Mar. 09, 2023
USD ($)
Jul. 27, 2022
USD ($)
Aug. 04, 2020
USD ($)
item
Aug. 03, 2020
USD ($)
item
Jul. 30, 2014
Jul. 11, 2014
restaurant
Mar. 30, 2022
USD ($)
Dec. 28, 2022
USD ($)
restaurant
$ / shares
Dec. 28, 2022
USD ($)
restaurant
item
segment
$ / shares
Dec. 29, 2021
USD ($)
item
Dec. 30, 2020
USD ($)
restaurant
Dec. 29, 2021
$ / shares
Dec. 29, 2021
restaurant
Dec. 29, 2021
item
Dec. 29, 2021
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Total amount of outstanding debt               $ 66,000,000.0 $ 66,000,000.0            
Cash available               20,493,000 20,493,000 $ 30,046,000          
Leaves of absence and overtime pay due to COVID 19             $ 2,300,000 $ 1,000,000.0 $ 3,300,000 3,900,000 $ 4,900,000        
Loyalty Rewards Program, Award Earned     $ 5 $ 10                      
Loyalty Rewards Program, Points Needed For One Reward | item     50 100                      
Loyalty Rewards Program, Expiration Period For Inactivity     1 year                        
Loyalty Reward Program, unused reward expiration period     6 months                        
Loyalty Rewards Program, Expected Loyalty Points Redemption Period                 1 year            
Initial lease term               20 years 20 years            
Insurance proceeds                     100,000        
Number of franchised restaurants committed to open | restaurant               72 72            
Number of operating segments | segment                 1            
Bad debt expense                     190,000        
Revolver loan               $ 66,000,000 $ 66,000,000 40,000,000          
Common stock, par value (usd per share) | $ / shares               $ 0.01 $ 0.01     $ 0.01      
Gain on recovery of insurance proceeds                     $ 2,000,000        
Gain on Business Interruption Insurance Recovery, Statement of Income or Comprehensive Income [Extensible Enumeration]                     Company Restaurant Expenses        
Goodwill and intangible asset impairment                 $ 0            
Proceeds from swap                 600,000            
Impairment of property and equipment                 481,000 711,000 $ 3,498,000        
Accounts payable               $ 12,741,000 12,741,000 10,626,000          
Unrecognized tax benefits, accrual of interest or penalties               $ 0 0 0          
Interest related to NOPA                     100,000        
TRA tax expense (benefit)                     (100,000)        
Percentage of cash savings in taxes realized as a result of utilizing net operating losses payable to pre-IPO stockholders         85.00%                    
Income tax receivable agreement (income) expense                 $ (436,000) 58,000 139,000        
AMT Credits, CARES Act                     400,000        
Proceeds from Income Tax Refunds                     500,000        
Total deferred amount                     4,900,000        
Percentage of deferred amount due by current fiscal year                             50.00%
Percentage of deferred amount due by next fiscal year               50.00% 50.00%            
Percentage of qualified wages paid for refundable payroll tax credit               70.00% 70.00%            
Employee retention tax credit                   3,400,000          
Capitalized internal cost                 $ 1,500,000 1,400,000 1,000,000.0        
Amortization of deferred financing costs                 340,000 251,000 252,000        
Expense for payroll and benefits reserves                 8,700,000 9,000,000.0 8,400,000        
Promotional allowances amount                 7,500,000 7,700,000 7,500,000        
Advertising expense                 16,400,000 16,100,000 15,300,000        
Accrued loyalty rewards program liability               $ 500,000 500,000 700,000          
Asset impairment charges                 500,000   3,500,000        
Accrued advertising               800,000 800,000 3,600,000          
Accrued insurance               11,120,000 11,120,000 11,193,000          
Recovery of securities lawsuits related legal expenses and other insurance claims                     (123,000)        
Proceeds from disposition of restaurants                 1,002,000 4,556,000          
Gain (loss) on sale of restaurants                 848,000 (1,534,000)          
Charge relating to present value of total expected TRA payments               700,000 700,000 1,500,000          
Payments to pre-IPO stockholders under TRA                 430,000 1,658,000 $ 5,237,000        
Operating Lease ROU assets               165,584,000 165,584,000 171,981,000          
Employee retention credit receivable               $ 300,000 300,000            
Proceeds from employee retention credit                 $ 3,100,000            
Franchise Rights                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Renewal period                 20 years            
Minimum                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of monthly franchise fee                 4.00%            
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period               10 years 10 years            
Maximum                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
TRA tax expense (benefit)                 $ 400,000 100,000          
Percentage of monthly franchise fee                 5.00%            
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period               20 years 20 years            
Other Assets                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Deferred financing fees net of accumulated amortization               $ 900,000 $ 900,000 400,000          
Franchise Development Initial Option Agreement                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               0 0            
Franchise Development Initial Option Agreement | Limited Liability Company                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant           15                  
Number of years available under plan           5 years                  
Franchise Development Additional Option Agreement                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of years available under plan           10 years                  
Franchise Development Additional Option Agreement | Limited Liability Company                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant           100                  
Number of years available under plan           5 years                  
Franchise Development Agreement | Limited Liability Company                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Related party agreement, termination period           10 years                  
Closed Or Subleased Restaurant Locations                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Operating Lease ROU assets               $ 30,700,000 $ 30,700,000 $ 21,900,000          
Accounts Receivable                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of Franchisees | item                 1            
Supplier Concentration Risk | Accounts Payable                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number Of Suppliers | item                 1 1          
Supplier Concentration Risk | Supplier One | Accounts Payable                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of concentration                 41.70% 26.10%          
Supplier Concentration Risk | Largest Supplier One | Purchased                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of concentration                 28.50% 27.10% 26.90%        
Geographic Concentration Risk | Revenue                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of concentration                 100.00% 100.00% 100.00%        
Hardware Services                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Unsatisfied performance obligations               0 $ 0            
2018 Credit Agreement | Revolving Credit Facility                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
maximum borrowing capacity   $ 150,000,000.0                          
Senior secured revolving facility term   5 years                          
Revolver loan                   $ 40,000,000.0          
Repayment for long-term line of credit                   22,800,000          
2018 Credit Agreement | Letter of Credit                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
maximum borrowing capacity   $ 15,000,000.0                          
2018 Credit Agreement | Swing Line Loans                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
maximum borrowing capacity   15,000,000.0                          
2022 Credit Agreement | Minimum | SOFR                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Debt instrument basis percentage                 1.25%            
2022 Credit Agreement | Minimum | Base Rate                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Debt instrument basis percentage                 0.25%            
2022 Credit Agreement | Maximum | SOFR                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Debt instrument basis percentage                 2.25%            
2022 Credit Agreement | Maximum | Base Rate                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Debt instrument basis percentage                 1.25%            
2022 Credit Agreement | Revolving Credit Facility                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Proceeds from Lines of Credit                 $ 26,000,000.0            
maximum borrowing capacity   $ 150,000,000.0                          
Senior secured revolving facility term   5 years                          
Revolver loan               66,000,000.0 66,000,000.0            
Repayment for long-term line of credit                 $ 20,000,000.0            
2022 Credit Agreement | Revolving Credit Facility | Federal Funds Rate                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Debt instrument basis percentage                 0.50%            
2022 Credit Agreement | Revolving Credit Facility | Subsequent Event                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Revolver loan $ 58,000,000.0                            
Repayment for long-term line of credit $ 8,000,000.0                            
2022 Credit Agreement | Letter of Credit                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
maximum borrowing capacity               15,000,000.0 $ 15,000,000.0            
2022 Credit Agreement | Swing Line Loans                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
maximum borrowing capacity               $ 15,000,000.0 $ 15,000,000.0            
Texas                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants with ROU asset impairment charges | restaurant                     1   1    
Restaurants sold | restaurant                     1        
Number of restaurants closed | restaurant                         1    
Asset impairment charges                   $ 700,000          
California                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               2 2            
Number of restaurants with ROU asset impairment charges | restaurant                         1    
Number of restaurants with long-lived assets impairment charges | restaurant                     4   3    
Number of restaurants closed                         1 1  
Greater Los Angeles area market | Geographic Concentration Risk | Revenue                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of concentration                 71.20% 70.90% 71.30%        
Sacramento Area | Disposed of by Sale | Restaurant Sales                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants sold | restaurant                         8    
Proceeds from disposition of restaurants                   $ 4,600,000          
Gain (loss) on sale of restaurants                   (1,500,000)          
Orange County | Restaurant Sales                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants sold | restaurant               3 3            
Orange County | Disposed of by Sale | Restaurant Sales                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Proceeds from disposition of restaurants                 $ 1,000,000.0            
Gain (loss) on sale of restaurants                 800,000            
Interest Expense                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Amortization of deferred financing costs                 300,000 300,000 $ 300,000        
General and Administrative Expense                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Preopening costs                 300,000 300,000 100,000        
General and Administrative Expense | Maximum                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Abandoned site and other site selection costs                 100,000 100,000 100,000        
Closed Store                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Closed-store reserve expense                 $ 300,000 400,000 1,200,000        
Company-operated                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               188 188            
Company-operated | Greater Los Angeles area market                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               138 138            
Franchised                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               302 302            
Advertising fees                 $ 28,500,000 $ 25,900,000 $ 22,600,000        
Franchised | Accounts Receivable                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of Franchisees | item                   1          
Franchised | Geographic Concentration Risk | Accounts Receivable                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Percentage of concentration                 12.90% 10.60%          
Franchised | Greater Los Angeles area market                              
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]                              
Number of restaurants | restaurant               141 141