XML 73 R62.htm IDEA: XBRL DOCUMENT v3.4.0.3
Condensed Consolidating Schedules - P&L (Details) - USD ($)
$ in Thousands
2 Months Ended 3 Months Ended 6 Months Ended
Feb. 14, 2014
Apr. 03, 2016
Sep. 27, 2015
Mar. 29, 2015
Sep. 28, 2014
Jun. 28, 2015
Jan. 03, 2016
Dec. 28, 2014
Condensed Financial Statements, Captions [Line Items]                
Payments to acquire franchisee   $ 0   $ 0        
Intangible assets, net   487,068         $ 488,095  
Proceeds from sale of property and equipment   79   97        
Repayments of Senior Debt   1,900   1,900        
Net Cash Provided by (Used in) Operating Activities   43,772   60,548        
Intercompany Note, Investing       0        
Payments for (Proceeds from) Other Investing Activities   3,625   185        
Net Cash Provided by (Used in) Investing Activities   (22,369)   (16,860)        
Repayments on note payable       (11)        
Intercompany Note, Financing       0        
Repayments of Long-term Capital Lease Obligations   (101)   (100)        
Payments of Dividends       (386)        
Excess tax benefit realized from stock-based compensation   4   0        
Net Cash Provided by (Used in) Financing Activities   (2,478)   (2,397)        
Effect of foreign exchange rate changes on cash   419   (661)        
Change in cash and cash equivalents   19,344   40,630        
REVENUES:                
Food and beverage sales   122,202   116,537        
Entertainment and merchandise sales   147,557   144,744        
Total company store sales   269,759   261,281        
Franchise fees and royalties   4,559   4,227        
International Association assessments and other fees   0   0        
Total revenues   274,318   265,508        
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)   30,521   29,225        
Cost of entertainment and merchandise (exclusive of items shown separately below)   8,750   8,522        
Total cost of food, beverage, entertainment and merchandise   39,271   37,747        
Labor expenses   69,043   67,173        
Depreciation and amortization   27,629   29,241        
Other store operating expenses   36,010   33,519        
Total company store operating costs   196,103   192,138        
Other costs and expenses:                
Advertising expense   13,100   11,452        
General and administrative expenses   18,018   16,326        
Transaction and severance costs   749   905        
Total operating costs and expenses   227,970   220,821        
Rent expense   24,150   24,458        
Operating income (loss)   46,348   44,687        
Equity in earnings (loss) in affiliates   0   0        
Interest expense (income)   17,061   17,499        
Income (Loss) from Continuing Operations before Income Taxes, Domestic   29,287   27,188        
Income tax expense (benefit)   11,372   12,446        
Net income (loss)   17,915   14,742        
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax   754   (1,642)        
Components of other comprehensive income (loss), net of tax:                
Comprehensive income (loss)   (18,669)   (13,100)        
Cash Equivalents, at Carrying Value       151,624       $ 110,994
Cash and cash equivalents   69,998   151,624     50,654 110,994
Predecessor [Member]                
Other costs and expenses:                
Transaction and severance costs $ 11,600              
Successor [Member]                
REVENUES:                
Food and beverage sales     $ 0        
Entertainment and merchandise sales     0        
Total company store sales     0   $ 0      
Franchise fees and royalties     0        
International Association assessments and other fees     0        
Total revenues     0   $ 0      
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)     0        
Cost of entertainment and merchandise (exclusive of items shown separately below)     0        
Total cost of food, beverage, entertainment and merchandise     0   $ 0      
Labor expenses     0        
Depreciation and amortization     0        
Other store operating expenses     0        
Total company store operating costs     0   $ 0      
Other costs and expenses:                
Advertising expense     0        
General and administrative expenses     0        
Asset Impairment Charges     0          
Transaction and severance costs     0 900      
Total operating costs and expenses     0   $ 0      
Rent expense     0        
Operating income (loss)     0   $ 0      
Equity in earnings (loss) in affiliates     0   0      
Interest expense (income)     0   0      
Income (Loss) from Continuing Operations before Income Taxes, Domestic     0   0      
Income tax expense (benefit)     0   0      
Net income (loss)     0   0      
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax     0   0      
Components of other comprehensive income (loss), net of tax:                
Total components of other comprehensive income (loss), net of tax     0   0      
Comprehensive income (loss)     0   $ 0      
Issuer                
Condensed Financial Statements, Captions [Line Items]                
Intangible assets, net   21,156            
Proceeds from sale of property and equipment   79   97        
Repayments of Senior Debt   1,900   1,900        
Net Cash Provided by (Used in) Operating Activities   40,445   53,409        
Intercompany Note, Investing       (96)        
Payments for (Proceeds from) Other Investing Activities   841   0        
Net Cash Provided by (Used in) Investing Activities   (19,104)   (15,113)        
Repayments on note payable       0        
Intercompany Note, Financing       0        
Repayments of Long-term Capital Lease Obligations   (100)   (100)        
Payments of Dividends       (386)        
Excess tax benefit realized from stock-based compensation   4            
Net Cash Provided by (Used in) Financing Activities   (2,470)   (2,386)        
Effect of foreign exchange rate changes on cash   0   0        
Change in cash and cash equivalents   18,871   35,910        
REVENUES:                
Food and beverage sales   107,822   102,387        
Entertainment and merchandise sales   139,208   137,510        
Total company store sales   247,030   239,897        
Franchise fees and royalties   598   805        
International Association assessments and other fees   255   286        
Total revenues   247,883   240,988        
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)   26,644   25,390        
Cost of entertainment and merchandise (exclusive of items shown separately below)   8,119   7,620        
Total cost of food, beverage, entertainment and merchandise   34,763   33,010        
Labor expenses   63,734   61,732        
Depreciation and amortization   26,563   27,619        
Other store operating expenses   33,763   31,509        
Total company store operating costs   181,080   176,173        
Other costs and expenses:                
Advertising expense   12,420   9,141        
General and administrative expenses   7,183   4,893        
Transaction and severance costs   701   0        
Total operating costs and expenses   201,384   190,207        
Rent expense   22,257   22,303        
Operating income (loss)   46,499   50,781        
Equity in earnings (loss) in affiliates   (1,112)   (7,769)        
Interest expense (income)   16,602   16,737        
Income (Loss) from Continuing Operations before Income Taxes, Domestic   28,785   26,275        
Income tax expense (benefit)   10,870   11,533        
Net income (loss)   17,915   14,742        
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax   754   (1,642)        
Components of other comprehensive income (loss), net of tax:                
Comprehensive income (loss)   (18,669)   (13,100)        
Cash Equivalents, at Carrying Value               97,020
Cash and cash equivalents   61,106   132,930     42,235  
Guarantors                
Condensed Financial Statements, Captions [Line Items]                
Intangible assets, net   465,912         466,240  
Proceeds from sale of property and equipment   0   0        
Repayments of Senior Debt   0   0        
Net Cash Provided by (Used in) Operating Activities   3,662   2,476        
Intercompany Note, Investing       2,500        
Payments for (Proceeds from) Other Investing Activities   2,784   185        
Net Cash Provided by (Used in) Investing Activities   (3,235)   1,292        
Repayments on note payable       (11)        
Intercompany Note, Financing       96        
Repayments of Long-term Capital Lease Obligations   0   0        
Payments of Dividends       0        
Net Cash Provided by (Used in) Financing Activities   (7)   85        
Effect of foreign exchange rate changes on cash   0   0        
Change in cash and cash equivalents   420   3,853        
REVENUES:                
Food and beverage sales   12,788   12,316        
Entertainment and merchandise sales   5,598   4,110        
Total company store sales   18,386   16,426        
Franchise fees and royalties   3,961   3,422        
International Association assessments and other fees   615   662        
Total revenues   22,962   20,510        
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)   3,297   3,244        
Cost of entertainment and merchandise (exclusive of items shown separately below)   445   753        
Total cost of food, beverage, entertainment and merchandise   3,742   3,997        
Labor expenses   3,999   3,930        
Depreciation and amortization   607   1,114        
Other store operating expenses   2,166   1,830        
Total company store operating costs   11,847   12,365        
Other costs and expenses:                
Advertising expense   1,673   1,060        
General and administrative expenses   10,659   11,316        
Transaction and severance costs   48   905        
Total operating costs and expenses   24,227   25,646        
Rent expense   1,333   1,494        
Operating income (loss)   (1,265)   (5,136)        
Equity in earnings (loss) in affiliates   0   0        
Interest expense (income)   351   633        
Income (Loss) from Continuing Operations before Income Taxes, Domestic   (1,616)   (5,769)        
Income tax expense (benefit)   165   1,328        
Net income (loss)   (1,781)   (7,097)        
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax   0   0        
Components of other comprehensive income (loss), net of tax:                
Comprehensive income (loss)   1,781   7,097        
Cash Equivalents, at Carrying Value               6,427
Cash and cash equivalents   2,217   10,280     1,797  
Guarantors | Successor [Member]                
Condensed Financial Statements, Captions [Line Items]                
Excess tax benefit realized from stock-based compensation           $ 0    
REVENUES:                
Food and beverage sales     0        
Entertainment and merchandise sales     0        
Total company store sales     0   $ 0      
Franchise fees and royalties     0        
International Association assessments and other fees     0        
Total revenues     0   $ 0      
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)     0        
Cost of entertainment and merchandise (exclusive of items shown separately below)     0        
Total cost of food, beverage, entertainment and merchandise     0   $ 0      
Labor expenses     0        
Depreciation and amortization     0        
Other store operating expenses     0        
Total company store operating costs     0   $ 0      
Other costs and expenses:                
Advertising expense     0        
General and administrative expenses     0        
Asset Impairment Charges     0          
Transaction and severance costs     0        
Total operating costs and expenses     0   $ 0      
Rent expense     0        
Operating income (loss)     0   $ 0      
Equity in earnings (loss) in affiliates     0        
Interest expense (income)     0        
Income (Loss) from Continuing Operations before Income Taxes, Domestic     0   $ 0      
Income tax expense (benefit)     0        
Net income (loss)     0   $ 0      
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax     0        
Components of other comprehensive income (loss), net of tax:                
Total components of other comprehensive income (loss), net of tax     0   $ 0      
Comprehensive income (loss)     0   $ 0      
Non-Guarantors                
Condensed Financial Statements, Captions [Line Items]                
Intangible assets, net   0         0  
Proceeds from sale of property and equipment   0   0        
Repayments of Senior Debt   0   0        
Net Cash Provided by (Used in) Operating Activities   (335)   4,663        
Intercompany Note, Investing       0        
Payments for (Proceeds from) Other Investing Activities   0            
Net Cash Provided by (Used in) Investing Activities   (30)   (635)        
Intercompany Note, Financing       (2,500)        
Repayments of Long-term Capital Lease Obligations   (1)   0        
Payments of Dividends       0        
Net Cash Provided by (Used in) Financing Activities   (1)   (2,500)        
Effect of foreign exchange rate changes on cash   419   (661)        
Change in cash and cash equivalents   53   867        
REVENUES:                
Food and beverage sales   1,592   1,834        
Entertainment and merchandise sales   2,751   3,124        
Total company store sales   4,343   4,958        
Franchise fees and royalties   0   0        
International Association assessments and other fees   11,958   8,653        
Total revenues   16,301   13,611        
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)   580   591        
Cost of entertainment and merchandise (exclusive of items shown separately below)   186   149        
Total cost of food, beverage, entertainment and merchandise   766   740        
Labor expenses   1,310   1,511        
Depreciation and amortization   459   508        
Other store operating expenses   951   1,128        
Total company store operating costs   4,046   4,548        
Other costs and expenses:                
Advertising expense   10,965   9,904        
General and administrative expenses   176   117        
Transaction and severance costs   0   0        
Total operating costs and expenses   15,187   14,569        
Rent expense   560   661        
Operating income (loss)   1,114   (958)        
Equity in earnings (loss) in affiliates   0   0        
Interest expense (income)   108   129        
Income (Loss) from Continuing Operations before Income Taxes, Domestic   1,006   (1,087)        
Income tax expense (benefit)   337   (415)        
Net income (loss)   669   (672)        
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax   (754)   (1,642)        
Components of other comprehensive income (loss), net of tax:                
Comprehensive income (loss)   85   2,314        
Cash Equivalents, at Carrying Value               7,547
Cash and cash equivalents   6,675   $ 8,414     6,622  
Non-Guarantors | Predecessor [Member]                
Condensed Financial Statements, Captions [Line Items]                
Repayments on note payable              
Non-Guarantors | Successor [Member]                
Condensed Financial Statements, Captions [Line Items]                
Payments for (Proceeds from) Other Investing Activities       $ 0        
Excess tax benefit realized from stock-based compensation           0    
REVENUES:                
Food and beverage sales     0        
Entertainment and merchandise sales     0        
Total company store sales     0   $ 0      
Franchise fees and royalties     0        
International Association assessments and other fees     0        
Total revenues     0   $ 0      
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)     0        
Cost of entertainment and merchandise (exclusive of items shown separately below)     0        
Total cost of food, beverage, entertainment and merchandise     0   $ 0      
Labor expenses     0        
Depreciation and amortization     0        
Other store operating expenses     0        
Total company store operating costs     0   $ 0      
Other costs and expenses:                
Advertising expense     0        
General and administrative expenses     0        
Asset Impairment Charges     0          
Transaction and severance costs     0        
Total operating costs and expenses     0   $ 0      
Rent expense     0        
Operating income (loss)     0   $ 0      
Equity in earnings (loss) in affiliates     0        
Interest expense (income)     0        
Income (Loss) from Continuing Operations before Income Taxes, Domestic     0   $ 0      
Income tax expense (benefit)     0        
Net income (loss)     0   $ 0      
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax     0        
Components of other comprehensive income (loss), net of tax:                
Total components of other comprehensive income (loss), net of tax     0   $ 0      
Comprehensive income (loss)     0   $ 0      
Subsidiary Issuer [Member]                
Condensed Financial Statements, Captions [Line Items]                
Intangible assets, net             21,855  
Components of other comprehensive income (loss), net of tax:                
Cash and cash equivalents             42,235  
Subsidiary Issuer [Member] | Successor [Member]                
REVENUES:                
Food and beverage sales     0        
Entertainment and merchandise sales     0        
Total company store sales     0   $ 0      
Franchise fees and royalties     0        
International Association assessments and other fees     0        
Total revenues     0   $ 0      
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)     0        
Cost of entertainment and merchandise (exclusive of items shown separately below)     0        
Total cost of food, beverage, entertainment and merchandise     0   $ 0      
Labor expenses     0        
Depreciation and amortization     0        
Other store operating expenses     0        
Total company store operating costs     0   $ 0      
Other costs and expenses:                
Advertising expense     0        
General and administrative expenses     0        
Asset Impairment Charges     0          
Transaction and severance costs     0        
Total operating costs and expenses     0   $ 0      
Rent expense     0        
Operating income (loss)     0   $ 0      
Equity in earnings (loss) in affiliates     0        
Interest expense (income)     0        
Income (Loss) from Continuing Operations before Income Taxes, Domestic     0   $ 0      
Income tax expense (benefit)     0        
Net income (loss)     0   $ 0      
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax     0        
Components of other comprehensive income (loss), net of tax:                
Total components of other comprehensive income (loss), net of tax     0   $ 0      
Comprehensive income (loss)     0   $ 0      
Eliminations                
Components of other comprehensive income (loss), net of tax:                
Cash Equivalents, at Carrying Value       0       $ 0
Eliminations | Successor [Member]                
Other costs and expenses:                
Transaction and severance costs              
Eliminations                
Condensed Financial Statements, Captions [Line Items]                
Intangible assets, net   0         0  
Proceeds from sale of property and equipment   0   0        
Repayments of Senior Debt   0   0        
Net Cash Provided by (Used in) Operating Activities   0   0        
Intercompany Note, Investing       (2,404)        
Payments for (Proceeds from) Other Investing Activities   0            
Net Cash Provided by (Used in) Investing Activities   0   (2,404)        
Intercompany Note, Financing       2,404        
Repayments of Long-term Capital Lease Obligations   0   0        
Payments of Dividends       0        
Net Cash Provided by (Used in) Financing Activities   0   2,404        
Effect of foreign exchange rate changes on cash   0   0        
Change in cash and cash equivalents   0   0        
REVENUES:                
Food and beverage sales   0   0        
Entertainment and merchandise sales   0   0        
Total company store sales   0   0        
Franchise fees and royalties   0   0        
International Association assessments and other fees   (12,828)   (9,601)        
Total revenues   (12,828)   (9,601)        
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)   0   0        
Cost of entertainment and merchandise (exclusive of items shown separately below)   0   0        
Total cost of food, beverage, entertainment and merchandise   0   0        
Labor expenses   0   0        
Depreciation and amortization   0   0        
Other store operating expenses   (870)   (948)        
Total company store operating costs   (870)   (948)        
Other costs and expenses:                
Advertising expense   (11,958)   (8,653)        
General and administrative expenses   0   0        
Transaction and severance costs   0   0        
Total operating costs and expenses   (12,828)   (9,601)        
Rent expense   0   0        
Operating income (loss)   0   0        
Equity in earnings (loss) in affiliates   1,112   7,769        
Interest expense (income)   0   0        
Income (Loss) from Continuing Operations before Income Taxes, Domestic   1,112   7,769        
Income tax expense (benefit)   0   0        
Net income (loss)   1,112   7,769        
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax   754   1,642        
Components of other comprehensive income (loss), net of tax:                
Comprehensive income (loss)   (1,866)   $ (9,411)        
Cash and cash equivalents   $ 0         $ 0  
Eliminations | Predecessor [Member]                
Condensed Financial Statements, Captions [Line Items]                
Repayments on note payable              
Eliminations | Successor [Member]                
Condensed Financial Statements, Captions [Line Items]                
Payments for (Proceeds from) Other Investing Activities       $ 0        
Excess tax benefit realized from stock-based compensation           $ 0    
REVENUES:                
Food and beverage sales     0        
Entertainment and merchandise sales     0        
Total company store sales     0   $ 0      
Franchise fees and royalties     0        
International Association assessments and other fees     0        
Total revenues     0   $ 0      
Company store operating costs:                
Cost of food and beverage (exclusive of items shown separately below)     0        
Cost of entertainment and merchandise (exclusive of items shown separately below)     0        
Total cost of food, beverage, entertainment and merchandise     0   $ 0      
Labor expenses     0        
Depreciation and amortization     0        
Other store operating expenses     0        
Total company store operating costs     0   $ 0      
Other costs and expenses:                
Advertising expense     0        
General and administrative expenses     0        
Asset Impairment Charges     0          
Transaction and severance costs     0          
Total operating costs and expenses     0   $ 0      
Rent expense     0        
Operating income (loss)     0   $ 0      
Equity in earnings (loss) in affiliates     0        
Interest expense (income)     0        
Income (Loss) from Continuing Operations before Income Taxes, Domestic     0   $ 0      
Income tax expense (benefit)     0        
Net income (loss)     0   $ 0      
Components of other comprehensive income (loss), net of tax:                
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax     0        
Components of other comprehensive income (loss), net of tax:                
Total components of other comprehensive income (loss), net of tax     0   $ 0      
Comprehensive income (loss)     $ 0   $ 0