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Note 13 - Supplemental Condensed Consolidating Financial Statements (Tables)
12 Months Ended
Jun. 06, 2017
Notes Tables  
Condensed Balance Sheet [Table Text Block]
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
Assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current assets:
                               
Cash and cash equivalents
  $
41,584
    $
130
    $
–
    $
41,714
 
Restricted cash
   
6,445
     
–
     
–
     
6,445
 
Accounts and other receivables
   
1,913
     
5,402
     
–
     
7,315
 
Inventories
   
12,447
     
4,731
     
–
     
17,178
 
Income tax receivable
   
175,535
     
–
     
(172,474
)
   
3,061
 
Other current assets
   
15,969
     
7,355
     
–
     
23,324
 
Total current assets
   
253,893
     
17,618
     
(172,474
)
   
99,037
 
                                 
Property and equipment, net
   
446,211
     
136,886
     
–
     
583,097
 
Investment in subsidiaries
   
51,214
     
–
     
(51,214
)
   
–
 
Due from/(to) subsidiaries
   
94,281
     
213,066
     
(307,347
)
   
–
 
Other assets
   
37,454
     
4,054
     
–
     
41,508
 
Total assets
  $
883,053
    $
371,624
    $
(531,035
)
  $
723,642
 
                                 
Liabilities & Shareholders
’ Equity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities:
                               
Accounts payable
  $
14,333
    $
3,237
    $
–
    $
17,570
 
Accrued and other current liabilities
   
47,796
     
33,340
     
–
     
81,136
 
                                 
Current maturities of long-term debt,
including capital leases
   
(1,157
)
   
1,525
     
–
     
368
 
Income tax payable
   
–
     
172,474
     
(172,474
)
   
–
 
Total current liabilities
   
60,972
     
210,576
     
(172,474
)
   
99,074
 
                                 
Long-term debt and capital leases,
less current maturities
   
210,243
     
3,098
     
–
     
213,341
 
Due to/(from) subsidiaries
   
213,066
     
94,281
     
(307,347
)
   
–
 
Other deferred liabilities
   
91,406
     
12,455
     
–
     
103,861
 
Total liabilities
   
575,687
     
320,410
     
(479,821
)
   
416,276
 
                                 
Shareholders
’ equity:
                               
Common stock
   
607
     
–
     
–
     
607
 
Capital in excess of par value
   
79,531
     
–
     
–
     
79,531
 
Retained earnings
   
235,210
     
51,214
     
(51,214
)
   
235,210
 
Accumulated other comprehensive loss
   
(7,982
)
   
–
     
–
     
(7,982
)
Total shareholders
’ equity
   
307,366
     
51,214
     
(51,214
)
   
307,366
 
                                 
Total liabilities & shareholders
’ equity
  $
883,053
    $
371,624
    $
(531,035
)
  $
723,642
 
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
Assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current assets:
                               
Cash and cash equivalents
  $
66,831
    $
133
    $
–
    $
66,964
 
Restricted cash
   
377
     
–
     
–
     
377
 
Accounts and other receivables
   
8,102
     
4,725
     
–
     
12,827
 
Inventories
   
15,401
     
6,194
     
–
     
21,595
 
Income tax receivable
   
167,065
     
–
     
(164,062
)
   
3,003
 
Other current assets
   
11,282
     
4,868
     
–
     
16,150
 
Total current assets
   
269,058
     
15,920
     
(164,062
)
   
120,916
 
                                 
Property and equipment, net
   
501,482
     
169,768
     
–
     
671,250
 
Investment in subsidiaries
   
98,929
     
–
     
(98,929
)
   
–
 
Due from/(to) subsidiaries
   
76,208
     
213,816
     
(290,024
)
   
–
 
Other assets
   
40,626
     
5,125
     
–
     
45,751
 
Total assets
  $
986,303
    $
404,629
    $
(553,015
)
  $
837,917
 
                                 
Liabilities & Shareholders' Equity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Current liabilities:
                               
Accounts payable
  $
17,405
    $
4,736
    $
–
    $
22,141
 
Accrued and other current liabilities
   
35,674
     
29,957
     
–
     
65,631
 
Current maturities of long-term debt,
including capital leases
   
(1,067
)
   
11,001
     
–
     
9,934
 
Income tax payable
   
–
     
164,062
     
(164,062
)
   
–
 
Total current liabilities
   
52,012
     
209,756
     
(164,062
)
   
97,706
 
                                 
Long-term debt and capital leases,
less current maturities
   
209,058
     
4,745
     
–
     
213,803
 
Due to/(from) subsidiaries
   
213,816
     
76,208
     
(290,024
)
   
–
 
Other deferred liabilities
   
103,637
     
14,991
     
–
     
118,628
 
Total liabilities
   
578,523
     
305,700
     
(454,086
)
   
430,137
 
                                 
Shareholders' equity:
                               
Common stock
   
601
     
–
     
–
     
601
 
Capital in excess of par value
   
75,938
     
–
     
–
     
75,938
 
Retained earnings
   
341,350
     
98,929
     
(98,929
)
   
341,350
 
Accumulated other comprehensive loss
   
(10,109
)
   
–
     
–
     
(10,109
)
Total shareholders' equity
   
407,780
     
98,929
     
(98,929
)
   
407,780
 
                                 
Total liabilities & shareholders' equity
  $
986,303
    $
404,629
    $
(553,015
)
  $
837,917
 
Condensed Income Statement [Table Text Block]
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
Revenue:
                               
Restaurant sales and operating revenue
  $
694,398
    $
254,005
    $
–
    $
948,403
 
Franchise revenue
   
10
     
3,558
     
–
     
3,568
 
Total revenue
   
694,408
     
257,563
     
–
     
951,971
 
                                 
Operating costs and expenses:
                               
Cost of goods sold
   
196,515
     
72,107
     
–
     
268,622
 
Payroll and related costs
   
242,041
     
96,877
     
–
     
338,918
 
Other restaurant operating costs
   
146,391
     
52,305
     
–
     
198,696
 
Depreciation and amortization
   
30,673
     
11,106
     
–
     
41,779
 
General and administrative expenses
   
37,929
     
29,080
     
–
     
67,009
 
Marketing expenses, net
   
40,264
     
13,876
     
–
     
54,140
 
Intercompany general
and
administrative allocations
   
38,558
     
(38,558
)
   
–
     
–
 
Closures and impairments, net
   
47,191
     
22,617
     
–
     
69,808
 
Equity in earnings of subsidiaries
   
(628
)
   
–
     
628
     
–
 
Interest expense, net
   
19,973
     
882
     
–
     
20,855
 
Intercompany interest expense/(income)
   
12,050
     
(12,050
)
   
–
     
–
 
Total operating costs and expenses
   
810,957
     
248,242
     
628
     
1,059,827
 
                                 
(Loss)/income before income taxes
   
(116,549
)
   
9,321
     
(628
)
   
(107,856
)
(Benefit)/provision for income taxes
   
(10,409
)
   
8,693
     
–
     
(1,716
)
                                 
Net (loss)/income
  $
(106,140
)
  $
628
    $
(628
)   $
(106,140
)
                                 
Other comprehensive income:
                               
Pension liability reclassification
   
2,127
     
–
     
–
     
2,127
 
Total comprehensive (loss)/income
  $
(104,013
)
  $
628
    $
(628
)
  $
(104,013
)
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
Revenue:
                               
Restaurant sales and operating revenue
  $
785,147
    $
299,887
    $
–
    $
1,085,034
 
Franchise revenue
   
245
     
5,949
     
–
     
6,194
 
Total revenue
   
785,392
     
305,836
     
–
     
1,091,228
 
                                 
Operating costs and expenses:
                               
Cost of goods sold
   
216,121
     
82,408
     
–
     
298,529
 
Payroll and related costs
   
263,499
     
111,062
     
–
     
374,561
 
Other restaurant operating costs
   
167,051
     
62,467
     
–
     
229,518
 
Depreciation and amortization
   
36,387
     
14,971
     
–
     
51,358
 
General
and administrative expenses
   
32,264
     
25,927
     
–
     
58,191
 
Marketing expenses, net
   
37,748
     
13,688
     
–
     
51,436
 
Intercompany general
and
administrative allocations
   
42,870
     
(42,870
)
   
–
     
–
 
Closures and impairments, net
   
40,683
     
23,997
     
–
     
64,680
 
Equity in earnings of subsidiaries
   
(15,212
)
   
–
     
15,212
     
–
 
Gain on sales of Lime Fresh Mexican Grill assets
   
(5,937
)
   
–
     
–
     
(5,937
)
Interest expense, net
   
18,329
     
3,425
     
–
     
21,754
 
Intercompany interest expense/(income)
   
12,143
     
(12,143
)
   
–
     
–
 
Total operating costs and expenses
   
845,946
     
282,932
     
15,212
     
1,144,090
 
                                 
(Loss)/income before income taxes
   
(60,554
)
   
22,904
     
(15,212
)
   
(52,862
)
(Benefit)/provision for income taxes
   
(9,872
)
   
7,692
     
–
     
(2,180
)
                                 
Net (loss)/income
  $
(50,682
)
  $
15,212
    $
(15,212
)
  $
(50,682
)
                                 
Other comprehensive income:
                               
Pension liability reclassification
   
831
     
–
     
–
     
831
 
Total comprehensive (loss)/income
  $
(49,851
)
  $
15,212
    $
(15,212
)
  $
(49,851
)
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
Revenue:
                               
Restaurant sales and operating revenue
  $
809,171
    $
310,971
    $
–
    $
1,120,142
 
Franchise revenue
   
238
     
6,186
     
–
     
6,424
 
Total revenue
   
809,409
     
317,157
     
–
     
1,126,566
 
                                 
Operating costs and expenses:
                               
Cost of goods sold
   
220,537
     
84,769
     
–
     
305,306
 
Payroll and related costs
   
270,535
     
112,726
     
–
     
383,261
 
Other restaurant operating costs
   
175,819
     
66,290
     
–
     
242,109
 
Depreciation and amortization
   
37,466
     
14,925
     
–
     
52,391
 
General
and administrative expenses
   
39,261
     
26,646
     
–
     
65,907
 
Marketing expenses, net
   
36,157
     
13,263
     
–
     
49,420
 
Intercompany general
and
administrative allocations
   
44,768
     
(44,768
)
   
–
     
–
 
Closures and impairments, net
   
7,914
     
2,628
     
–
     
10,542
 
Equity in earnings of subsidiaries
   
(28,148
)
   
–
     
28,148
     
–
 
Interest expense, net
   
18,489
     
4,246
     
–
     
22,735
 
Intercompany interest expense/(income)
   
12,009
     
(12,009
)
   
–
     
–
 
Total operating costs and expenses
   
834,807
     
268,716
     
28,148
     
1,131,671
 
                                 
(Loss)/income before income taxes
   
(25,398
)
   
48,441
     
(28,148
)
   
(5,105
)
(Benefit)/provision for income taxes
   
(22,204
)
   
20,293
     
–
     
(1,911
)
Net (loss)/income
  $
(3,194
)
  $
28,148
    $
(28,148
)
  $
(3,194
)
                                 
Other comprehensive loss:
                               
Pension liability reclassification, net of tax
   
(40
)
   
–
     
–
     
(40
)
Total comprehensive (loss)/income
  $
(3,234
)
  $
28,148
    $
(28,148
)
  $
(3,234
)
Condensed Cash Flow Statement [Table Text Block]
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
                                 
Net cash
(used in) provided by operating activities
  $
(18,767
)
  $
48,926
    $
(49,093
)
  $
(18,934
)
                                 
Investing activities:
                               
Purchases of property and equipment
   
(26,065
)
   
(7,444
)
   
–
     
(33,509
)
Proceeds from disposal of assets
   
17,051
     
17,749
     
–
     
34,800
 
Insurance proceeds from property claims
   
462
     
202
     
–
     
664
 
Reductions in deferred compensation plan assets
   
1,890
     
–
     
–
     
1,890
 
Other, net
   
2,842
     
–
     
–
     
2,842
 
Net cash
(used in) provided by investing activities
   
(3,820
)
   
10,507
     
–
     
6,687
 
                                 
Financing activities:
                               
Principal payments on long-term debt
   
7
     
(11,093
)
   
–
     
(11,086
)
Stock repurchases
   
(26
)
   
–
     
–
     
(26
)
Payments for debt issuance costs
   
(1,891
)
   
–
     
–
     
(1,891
)
Dividends paid
   
–
     
(48,343
)
   
48,343
     
–
 
Net transactions with related entities
   
(750
)
   
–
     
750
     
–
 
Net cash used
in financing activities
   
(2,660
)
   
(59,436
)
   
49,093
     
(13,003
)
                                 
Decrease in cash and cash equivalents
   
(25,247
)
   
(3
)
   
–
     
(25,250
)
Cash and cash equivalents:
                               
Beginning of fiscal year
   
66,831
     
133
     
–
     
66,964
 
End of fiscal year
  $
41,584
    $
130
    $
–
    $
41,714
 
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
                                 
Net cash
(used in) provided by operating activities
  $
15,384
    $
71,061
    $
(46,665
)
  $
39,780
 
                                 
Investing activities:
                               
Purchases of property and equipment
   
(24,174
)
   
(10,253
)
   
–
     
(34,427
)
Proceeds from disposal of assets
   
11,701
     
–
     
–
     
11,701
 
Insurance proceeds from property claims
   
350
     
–
     
–
     
350
 
Reductions in deferred compensation plan assets
   
1,049
     
–
     
–
     
1,049
 
Other, net
   
1,572
     
–
     
–
     
1,572
 
Net cash used
in investing activities
   
(9,502
)
   
(10,253
)
   
–
     
(19,755
)
                                 
Financing activities:
                               
Principal payments on long-term debt
   
(2,379
)
   
(15,864
)
   
–
     
(18,243
)
Stock repurchases
   
(10,077
)
   
–
     
–
     
(10,077
)
Payments for debt issuance costs
   
(32
)
   
–
     
–
     
(32
)
Dividends paid
   
–
     
(45,108
)
   
45,108
     
–
 
Net transactions with related entities
   
(1,557
)
   
–
     
1,557
     
–
 
Net cash
(used in) provided by financing activities
   
(14,045
)
   
(60,972
)
   
46,665
     
(28,352
)
                                 
Decrease in cash and cash equivalents
   
(8,163
)
   
(164
)
   
–
     
(8,327
)
Cash and cash equivalents:
                               
Beginning of fiscal year
   
74,994
     
297
     
–
     
75,291
 
End of fiscal year
  $
66,831
    $
133
    $
–
    $
66,964
 
   
Parent
   
Guarantors
   
Eliminations
   
Consolidated
 
                                 
Net cash provided by
(used in) operating activities
  $
63,219
    $
77,717
    $
(85,882
)
  $
55,054
 
                                 
Investing activities:
                               
Purchases of property and equipment
   
(23,326
)
   
(7,684
)
   
–
     
(31,010
)
Proceeds from disposal of assets
   
10,213
     
1,047
     
–
     
11,260
 
Insurance proceeds from property claims
   
10
     
135
     
–
     
145
 
Reductions in deferred compensation plan assets
   
1,318
     
–
     
–
     
1,318
 
Other, net
   
790
     
–
     
–
     
790
 
Net cash used
in investing activities
   
(10,995
)
   
(6,502
)
   
–
     
(17,497
)
                                 
Financing activities:
                               
Principal payments on long-term debt
   
4
     
(13,642
)
   
–
     
(13,638
)
Stock repurchases
   
(73
)
   
–
     
–
     
(73
)
Payments for debt issuance costs
   
(293
)
   
–
     
–
     
(293
)
Proceeds from exercise of stock options
   
556
     
–
     
–
     
556
 
Excess tax benefits from share-based
compensation
   
39
     
–
     
–
     
39
 
Dividends paid
   
–
     
(57,590
)
   
57,590
     
–
 
Net
transactions with related entities
   
(28,292
)
   
–
     
28,292
     
–
 
Net cash
(used in) provided by financing activities
   
(28,059
)
   
(71,232
)
   
85,882
     
(13,409
)
                                 
Increase/(decrease) in cash and cash equivalents
   
24,165
     
(17
)
   
–
     
24,148
 
Cash and cash equivalents:
                               
Beginning of fiscal year
   
50,829
     
314
     
–
     
51,143
 
End of fiscal year
  $
74,994
    $
297
    $
–
    $
75,291