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Acquisition (Tables)
 12 Months Ended
Jan. 03, 2016
Business Acquisition [Line Items]  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]
2014 Acquisitions
During the year ended December 28, 2014, the Company acquired an aggregate of 123 restaurants from other franchisees, which are referred to as the "2014 acquired restaurants", in the following transactions:
Closing Date
 
Number of Restaurants
 
Purchase Price
 
Number of Fee-Owned Restaurants (1)
Market Location
April 30, 2014
(1)
4

 
$
681

 
 
Fort Wayne, Indiana
June 30, 2014
(1)
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
(1)
30

 
20,330

 
12

Wilmington and Greenville, North Carolina
November 4, 2014
 
64

 
18,761

 
 
Nashville, Tennessee; Indiana and Illinois
 
 
123

 
$
52,200

 
13

 
(1)
The 2014 acquisitions included the purchase of 13 fee-owned properties. Ten of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2014 for net proceeds of $12,961 and one property was sold in a sale-leaseback transaction in 2015 for net proceeds of $1,123.
(2)
In connection with the acquisition on November 4, 2014, the Company entered into an agreement with BKC to remodel 46 of the resta
During the year ended January 3, 2016, the Company acquired an aggregate of 55 restaurants from other franchisees, which are referred to as the "2015 acquired restaurants", in the following transactions:
Closing Date
 
Number of Restaurants
 
Purchase Price
 
Number of Fee-Owned Restaurants (1)
Market Location
March 31, 2015
 
4

 
$
794

 
 
Northern Vermont
August 4, 2015
 
5

 
663

 
 
Charlotte, North Carolina
October 1, 2015
(2)
5

 
5,044

 
1

Wheeling, West Virginia
October 20, 2015
 
1

 
709

 
 
Kalamazoo, Michigan
November 17, 2015
 
2

 
618

 
 
Evansville, Indiana
November 17, 2015
(2)
6

 
10,945

 
5

Evansville, Indiana
December 1, 2015
(2)
23

 
26,175

 
10

Detroit, Michigan
December 8, 2015
 
9

 
7,802

 
 
Northern New Jersey
 
 
55

 
$
52,750

 
16

 
(1)
The 2015 acquisitions included the purchase of 16 fee-owned properties. Three of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2015 for net proceeds of $4.3 million. The remaining thirteen fee-owned properties valued at $18.3 million are expected to be sold in sale-leaseback transactions in 2016 although there can be no assurance that such transactions will be completed in 2016 or at all.
Schedule of Purchase Price Allocation [Table Text Block]
(2)
Acquisitions resulting from the exercise of the ROFR.
The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the acquisitions at their estimated fair values. The following table summarizes the final allocation of t
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 income (loss)
$
(31,364
)
 
$
(9,964
)
Basic and diluted net loss per share
$
(1.02
)
 
$
(0.43
)
The following table summarizes the Company's unaudited proforma operating results:
 
Year Ended
 
 
January 3, 2016
 
December 28, 2014
(1)
Restaurant sales
$
918,456

 
$
862,357

 
Net income (loss)
$
6,447

 
$
(27,252
)
 
Basic and diluted net income (loss) per share
$
0.14

 
$
(0.88
)
 
(1) Includes pro forma adjustments for 2014 acquisitions of restaurant sales of $100.8 million and net income of $4.8 million.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]
The weighted average amortization period of the amortizable intangible assets acquired is as follows:
 
2015 Acquisitions
 
2014 Acquisitions
Favorable leases
15.5
 
13.4
Unfavorable leases
6.5
 
15.0
Franchise rights
26.6
 
30.4