XML 97 R51.htm IDEA: XBRL DOCUMENT

Note 21. Business Segment Reporting (Tables)

3 Months Ended

Dec. 31, 2014

	Revenue
	Transition Period
	2014	2013
		(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake ..................................................................................................................	$ 212,369	$ 201,483
Western ...........................................................................................................................	3,279	2,959
Total Restaurant Operations .............................................................................................	215,648	204,442
First Guard .........................................................................................................................	3,574	-
Maxim ................................................................................................................................	5,228	-
	$ 224,450	$ 204,442

	Revenue
	2014	2013	2012
Operating Businesses:
Restaurant Operations:
Steak n Shake ...................................................................................	$ 765,599	$ 737,090	$ 718,010
Western ............................................................................................	12,556	14,829	15,895
Total Restaurant Operations ..............................................................	778,155	751,919	733,905
First Guard ..........................................................................................	5,715	-	-
Maxim .................................................................................................	9,941	-	-
Total Operating Businesses ...................................................................	793,811	751,919	733,905
Other ......................................................................................................	-	3,903	6,302
	$ 793,811	$ 755,822	$ 740,207

Schedule of reconciliation of segments earnings to consolidated


	Earnings Before Income Taxes
	Transition Period
	2014	2013
		(unaudited)
Operating Businesses:
Restaurant Operations:
Steak n Shake ..................................................................................................................	$ 10,172	$ 9,461
Western ...........................................................................................................................	394	329
Total Restaurant Operations .............................................................................................	10,566	9,790
First Guard .........................................................................................................................	906	-
Maxim ................................................................................................................................	(5,498)	-
Total Operating Businesses ..................................................................................................	5,974	9,790
Corporate and other:
Corporate and other ...........................................................................................................	(1,804)	(3,243)
Investment gains (including contributions) ........................................................................	-	-
Investment partnership gains .............................................................................................	144,702	23,493
Total corporate and other .....................................................................................................	142,898	20,250
Interest expense on notes payable and other borrowings ..........................................................................	(3,272)	(1,641)
	$ 145,600	$ 28,399


	Earnings before income taxes
	2014	2013	2012
Operating Businesses:
Restaurant Operations:
Steak n Shake ...................................................................................	$ 26,494	$ 28,376	$ 45,622
Western ............................................................................................	1,765	511	2,157
Total Restaurant Operations ..............................................................	28,259	28,887	47,779
First Guard ..........................................................................................	1,461	-	-
Maxim .................................................................................................	(15,981)	-	-
Total Operating Businesses ...................................................................	13,739	28,887	47,779
Corporate and other:
Corporate and other ............................................................................	(8,003)	(9,717)	(10,671)
Investment gains (including contributions) .........................................	29,524	183,774	4,200
Investment partnership gains ..............................................................	14,055	20,068	-
Total corporate and other ......................................................................	35,576	194,125	(6,471)
Interest expense on notes payable and other borrowings ...........................................	(10,299)	(6,551)	(10,110)
	$ 39,016	$ 216,461	$ 31,198

Schedule of consolidated capital expenditure, depreciation, and amortization captions

	Capital Expenditures		Depreciation and Amortization
	Transition Period		Transition Period
	2014	2013	2014	2013
		(unaudited)		(unaudited)
Reportable segments:
Operating Businesses:
Restaurant Operations:
Steak n Shake ...............................................................	$ 8,733	$ 4,997	$ 6,289	$ 6,274
Western ........................................................................	-	11	172	160
Total Restaurant Operations ..........................................	8,733	5,008	6,461	6,434
First Guard .....................................................................	10	-	30	-
Maxim .............................................................................	57	-	151	-
Total Operating Businesses ...............................................	8,800	5,008	6,642	6,434
Corporate and other ...........................................................	16	275	186	132
Consolidated results .......................................................	$ 8,816	$ 5,283	$ 6,828	$ 6,566

	Capital Expenditures			Depreciation and Amortization
	2014	2013	2012	2014	2013	2012
Reportable segments:
Operating Businesses:
Restaurant Operations:
Steak n Shake ......................................	$ 25,398	$ 6,337	$ 7,513	$ 23,402	$ 24,230	$ 25,432
Western ...............................................	1,113	64	58	662	693	729
Total Restaurant Operations .................	26,511	6,401	7,571	24,064	24,923	26,161
First Guard .............................................	-	-	-	38	-	-
Maxim ....................................................	312	-	-	211	-	-
Total Operating Businesses ......................	26,823	6,401	7,571	24,313	24,923	26,161
Corporate and other ..................................	8,989	7,766	1,104	592	327	263
Consolidated results ..................................	$ 35,812	$ 14,167	$ 8,675	$ 24,905	$ 25,250	$ 26,424

Reconciliation of Assets from Segment to Consolidated

	Identifiable Assets
	December 31, 2014	September 24, 2014	September 25, 2013
Reportable segments:
Restaurant Operations:
Steak n Shake ..................................................................	$ 422,784	$ 416,051	$ 389,273
Western ..........................................................................	19,241	18,802	18,324
Total Restaurant Operations .............................................	442,025	434,853	407,597
First Guard ........................................................................	36,847	36,076	-
Maxim ...............................................................................	23,759	23,913	-
Corporate and other ..........................................................	114,178	122,652	183,247
Investment partnerships ...................................................	697,982	557,238	397,699
Total assets ......................................................................	$ 1,314,791	$ 1,174,732	$ 988,543

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details