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Note 21. Schedule of Quarterly Financial Information (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 24, 2014
Jun. 24, 2014
Mar. 25, 2014
Dec. 26, 2013
Sep. 25, 2013
Jun. 25, 2013
Mar. 26, 2013
Dec. 27, 2012
Dec. 31, 2015
Sep. 24, 2014
Sep. 25, 2013
Notes to Financial Statements                                
Total revenues $ 215,225 $ 218,443 $ 221,956 $ 205,828   $ 193,669 [1] $ 193,229 [1],[2] $ 234,574 [1] $ 172,339 [1] $ 179,499 [1],[2] $ 184,602 [1],[2] $ 225,210 [1] $ 166,511 [1]      
Gross profit [3] 46,199 46,791 51,208 38,686   37,359 39,724 52,191 38,377 41,541 43,476 50,189 37,613      
Costs and expenses 209,366 209,493 213,172 206,144   196,512 190,429 224,753 167,843 177,164 178,137 220,606 159,181      
Earnings (loss) before income taxes (61,477) 9,050 (2,177) 17,173   13,048 13,367 (12,263) 24,864 39,277 169,834 1,420 5,930      
Net earnings (loss) attributable to Biglari Holdings Inc. $ (35,150) [4] $ 9,298 [4] $ 26 [4] $ 9,983 [4] $ 91,050 $ 8,522 [4] $ 9,594 [4] $ (5,803) [4] $ 16,491 [4] $ 26,825 [4] $ 106,704 [4] $ 2,180 [4] $ 4,562 [4] $ (15,843) $ 28,804 $ 140,271
Basic earnings (loss) per common share [5] $ (27.88) $ 7.36 $ 0.01 $ 5.36   $ 4.96 $ 5.67 $ (3.39) $ 9.62 $ 17.46 $ 69.08 $ 1.41 $ 2.94      
Diluted earnings (loss) per common share [5] $ (27.88) $ 7.35 $ 0.01 $ 5.36   $ 4.95 $ 5.66 $ (3.39) $ 9.60 $ 17.43 $ 68.92 $ 1.40 $ 2.94      
[1] Our former fiscal year includes quarters consisting of 12, 16, 12 and 12 weeks, respectively.
[2] We recorded pre-tax gain on contribution to investment partnerships of $29,524 during the third quarter of 2014, $162,869 during the third quarter of 2013 and $19,877 during the fourth quarter of 2013.
[3] We define gross profit as net revenue less restaurant cost of sales, media cost of sales, and insurance losses and underwriting expenses, which excludes depreciation and amortization.
[4] Net earnings attributable to Biglari Holdings Inc. includes investment partnership losses of $39,356 ($18,168 net of tax) in 2015 and investment partnership gains of $14,055 ($12,316 net of tax) in 2014 and $20,068 ($13,296 net of tax) in 2013.
[5] Earnings per share of common stock is based on the weighted average number of shares outstanding during the year. In fiscal year 2014 and 2013 the Company completed rights offerings in which 344,261 and 286,767 new shares of common stock were issued, respectively. Earnings per share have been retroactively restated to give effect to the rights offerings.