Fair Value Measurements (Tables)

9 Months Ended

Oct. 02, 2016

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following tables present J. Alexander’s Holdings, Inc.’s financial assets and liabilities measured at fair value on a recurring basis as of October 2, 2016 and January 3, 2016:

	As of October 2, 2016
	Level 1		Level 2		Level 3
Cash and cash equivalents (as held in the Trust as defined below)	$	139	$	-	$	-
U.S. government obligations (as held in the Trust)		808		-		-
Corporate bonds (as held in the Trust)		1,490		-		-
Cash surrender value - life insurance (as held in the Trust)		-		1,966		-
Total	$	2,437	$	1,966	$	-
	As of January 3, 2016
	Level 1		Level 2		Level 3
Cash and cash equivalents (as held in the Trust)	$	1,205	$	-	$	-
U.S. government obligations (as held in the Trust)		700		-		-
Corporate bonds (as held in the Trust)		510		-		-
Cash surrender value - life insurance (as held in the Trust)		-		1,948		-
Total	$	2,415	$	1,948	$	-

Schedule of Unrealized Gains and Losses on Investments Held in Rabbi Trust

The following table sets forth unrealized gains and losses on investments held in the Trust:

	For the Quarter Ended					For the Nine-Month Period Ended
	October 2, 2016			September 27, 2015		October 2, 2016		September 27, 2015
Unrealized gains (losses) on investments held in the Trust	$	(3	)	$	-	$	22	$	-