Acquisition (Tables)

12 Months Ended

Dec. 28, 2014

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

the Company acquired an aggregate of 123 restaurants from other franchisees, which we refer to as the "2014 acquired restaurants", in the following transactions:

Closing Date	Number of Restaurants	Purchase Price			Market Location
April 30, 2014	4	$	681		Fort Wayne, Indiana
June 30, 2014	4	3,819		(1)	Pittsburgh, Pennsylvania
July 22, 2014	21	8,609			Rochester, New York and Southern Tier of Western New York
October 8, 2014	30	20,330		(1)	Wilmington and Greenville, North Carolina
November 4, 2014	64	18,761		(2)	Nashville, Tennessee; Indiana and Illinois
	123	$	52,200

(1) The acquisitions on June 30, 2014 and October 8, 2014 included the purchase of one and twelve fee-owned properties, respectively. Ten of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2014 for net proceeds of $12,961.

(2) In connection with the acquisition on November 4, 2014, the Company entered into an agreement with BKC to remodel 46 of the restaurants acquired over a five-year period beginning in 2014.

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

The weighted average amortization period assigned to the amortizable intangible assets acquired in 2012 was as follows:

Favorable leases	14.7
Unfavorable leases	14.3
Franchise rights	33.5

The weighted average amortization period of the amortizable intangible assets acquired in 2014 is as follows:

Favorable leases	13.4
Unfavorable leases	15.0
Franchise rights	30.4

Schedule of Purchase Price Allocation [Table Text Block]

The following table summarizes the final allocation of the purchase price to tangible and identifiable intangible assets acquired and liabilities assumed:

Cash	$	417
Inventory	3,336
Leasehold improvements	7,640
Restaurant equipment	20,955
Restaurant equipment - subject to capital lease	10,751
Franchise fees	8,597
Franchise rights	30,700
Favorable leases	3,470
Deferred tax assets	2,465
Goodwill	6,712
Capital lease obligation for equipment	(10,779		)
Other liabilities	(174		)
Unfavorable leases	(9,553		)
Net assets acquired	$	74,537

The following table summarizes the final allocation of the aggregate purchase price for the five 2014 acquisitions:

Inventory	$	1,267
Land and buildings	15,955
Restaurant equipment	5,818
Restaurant equipment - subject to capital lease	1,381
Leasehold improvements	1,804
Franchise fees	3,064
Franchise rights	17,098
Favorable leases	2,096
Deferred income taxes	1,526
Other assets	65
Goodwill	9,631
Capital lease obligation for restaurant equipment	(1,458		)
Unfavorable leases	(5,912		)
Other liabilities	(135		)
Net assets acquired	$	52,200

Business Acquisition, Pro Forma Information [Table Text Block]

The following table summarizes the Company's unaudited proforma operating results:

	Year Ended
	December 28, 2014			December 29, 2013
Restaurant sales	$	793,521		$	800,264
Net loss from continuing operations	$	(31,364	)	$	(9,964	)
Basic and diluted loss per share	$	(1.02	)	$	(0.43	)

	Year Ended
	December 30, 2012
Restaurant sales	$	665,032
Net loss from continuing operations	$	(24,935	)
Basic and diluted net loss per share from continuing operations	$	(1.10	)