REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

12 Months Ended

Dec. 27, 2023

Disaggregation of Revenue [Line Items]

Schedule of disaggregation of Revenue

The following table presents the Company’s revenues for the years ended December 27, 2023, December 28, 2022 and December 29, 2021 disaggregated by revenue source and market (in thousands):

	December 27, 2023		December 28, 2022		December 29, 2021
Core Market(1):
Company-operated restaurant revenue	$	381,319	$	384,504	$	371,067
Franchise revenue		19,805		17,953		16,062
Franchise advertising fee revenue		13,520		13,223		12,017
Total core market	$	414,644	$	415,680	$	399,146
Non-Core Market(2):
Company-operated restaurant revenue	$	17,118	$	18,714	$	23,666
Franchise revenue		21,197		20,272		17,667
Franchise advertising fee revenue		15,705		15,293		13,884
Total non-core market	$	54,020	$	54,279	$	55,217
Total revenue	$	468,664	$	469,959	$	454,363

(1) Core Market includes markets with existing company-operated restaurants at the time of the Company’s Initial Public Offering ("IPO") on July 28, 2014.

(2) Non-Core Market includes markets entered into by the Company subsequent to the IPO date.

Schedule of revenues disaggregated by geographic market

	December 27, 2023		December 28, 2022		December 29, 2021
Greater Los Angeles area market	71.3	%	71.2	%	70.9	%
Other markets	28.7	%	28.8	%	29.1	%
Total	100	%	100	%	100	%

Schedule of Estimated Revenue to be Recognized Related to Performance Obligations

The following table illustrates the estimated revenue to be recognized in the future related to performance obligations that are unsatisfied as of December 27, 2023 (in thousands):

Franchise revenues:
2024	$	600
2025		555
2026		533
2027		513
2028		484
Thereafter		4,312
Total	$	6,997

Loyalty reward program

Disaggregation of Revenue [Line Items]

Schedule of Change in Franchise Contract Liability Balances

Changes in the loyalty rewards program liability included in other accrued expenses and current liabilities on the consolidated balance sheets were as follows (in thousands):

	December 27, 2023		December 28, 2022		December 29, 2021
Loyalty rewards liability, beginning balance	$	526	$	687	$	900
Revenue deferred		2,065		2,754		2,677
Revenue recognized		(1,904)		(2,915)		(2,890)
Loyalty rewards liability, ending balance	$	687	$	526	$	687

Gift card liability

Disaggregation of Revenue [Line Items]

Schedule of Change in Franchise Contract Liability Balances

The gift card liability included in other accrued expenses and current liabilities on the consolidated balance sheets was as follows (in thousands):

	December 27, 2023		December 28, 2022
Gift card liability	$	4,877	$	4,667

Revenue recognized from the redemption of gift cards that was included in other accrued expenses and current liabilities at the beginning of the year was as follows (in thousands):

	December 27, 2023		December 28, 2022		December 29, 2021
Revenue recognized from gift card liability balance at the beginning of the year	$	1,064	$	1,145	$	1,218

Franchise revenue

Disaggregation of Revenue [Line Items]

Schedule of Change in Franchise Contract Liability Balances

The following table provides information about the change in the franchise contract liability balances during the year ended December 27, 2023 and December 28, 2022 (in thousands):

December 29, 2021	$	6,328
Revenue recognized - beginning balance		(744)
Additional contract liability		793
December 28, 2022	$	6,377
Revenue recognized - beginning balance		(791)
Additional contract liability		1,411
December 27, 2023	$	6,997