BBQ (BBQ) 10-K 4 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Feb. 12, 2019	Jul. 01, 2018
Document and entity information [Abstract]
Document type	10-K
Document period end date	Dec. 30, 2018
Document Period Focus	FY
Amendment flag	false
Document Fiscal Year Focus	2,018
Entity registrant name	FAMOUS DAVES OF AMERICA INC
Entity central index key	1,021,270
Entity current reporting status	Yes
Entity voluntary filers	No
Current fiscal year end date	--12-30
Entity filer category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity well known seasoned issuer	No
Entity common stock shares outstanding		9,084,905
Entity public float			$ 21.7
TradingSymbol	DAVE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 11,598	$ 8,836
Restricted cash	842	1,590
Accounts receivable, net of allowance for doubtful accounts of $192,000 and $592,000, respectively	4,300	3,768
Inventories	722	633
Prepaid income taxes and income taxes receivable	377	689
Prepaid expenses and other current assets	1,363	793
Assets held for sale		475
Total current assets	19,202	16,784
Property, equipment and leasehold improvements, net	10,385	11,442
Other assets:
Intangible assets, net	1,489	1,840
Deferred tax asset	5,747	5,823
Other assets	1,533	1,018
Total assets	38,356	36,907
Current liabilities:
Current portion of long-term debt and financing lease obligation	1,369	1,307
Accounts payable	3,765	4,365
Accrued compensation and benefits	808	1,545
Other current liabilities	2,970	3,118
Total current liabilities	8,912	10,335
Long-term liabilities:
Long-term debt, less current portion	2,411	7,932
Financing lease obligations, less current portion		1,196
Other liabilities	4,492	3,963
Total liabilities	15,815	23,426
Shareholders' equity:
Common stock, $.01 par value, 100,000 shares authorized, 9,085 and 7,376 shares issued and outstanding at December 30, 2018 and December 31, 2017, respectively	91	70
Additional paid-in capital	7,375	1,460
Retained earnings	15,075	11,951
Total shareholders' equity	22,541	13,481
Total liabilities and shareholders' equity	$ 38,356	$ 36,907

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Common Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 192	$ 592
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	100,000	100,000
Common stock issued (in shares)	9,085	7,376
Common Stock, Shares, Outstanding	9,085	7,376

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Revenue:
Total Revenue	$ 54,888	$ 64,595
Costs and expenses:
Food and beverage costs	11,973	14,782
Labor and benefits costs	13,663	17,653
Operating expenses	11,932	14,658
Depreciation and amortization	1,264	2,785
General and administrative expenses	7,988	14,634
National advertising fund expenses	1,932
Asset impairment, estimated lease termination and other closing costs	145	6,816
Net loss on disposal of property	29	70
Total costs and expenses	48,926	71,398
Income (loss) from operations	5,962	(6,803)
Other income (expense):
Interest expense	(493)	(661)
Interest income	122	22
Other expense, net		(82)
Total other expense	(371)	(721)
Income (loss) before income taxes	5,591	(7,524)
Income tax (expense) benefit	(729)	858
Net income (loss) from continuing operations	4,862	(6,666)
Net loss from discontinued operations, net of tax		(1,457)
Net income (loss)	$ 4,862	$ (8,123)
Basic net income (loss) per share - continuing operations	$ 0.57	$ (0.95)
Basic net income per share - discontinued operations		(0.21)
Basic net income (loss) per share	0.57	(1.16)
Diluted net income (loss) per share - continuing operations	0.56	(0.95)
Diluted net income per share - discontinued operations		(0.21)
Diluted net income (loss) per share	$ 0.56	$ (1.16)
Weighted average common of shares outstanding - basic	8,599	7,015
Weighted average common shares outstanding - diluted	8,624	7,015
Restaurant Sales
Revenue:
Total Revenue	$ 38,051	$ 48,874
Franchise Royalty and Fees
Revenue:
Total Revenue	13,871	14,767
Franchisee National Advertising Fund Contributions
Revenue:
Total Revenue	1,932
Licensing and Other Revenue
Revenue:
Total Revenue	$ 1,034	$ 954

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in Shares) at Jan. 01, 2017	6,958
Balance at Jan. 01, 2017	$ 66		$ 19,902	$ 19,968
Common stock issued (in shares)	418
Common stock issued	$ 4	$ 1,460		$ 1,464
Exercise of stock options (in shares)				3
Tax benefit for equity awards issued			(55)	$ (55)
Stock-based compensation			227	227
Net income (loss)			(8,123)	(8,123)
Balance (in Shares) at Dec. 31, 2017	7,376
Balance at Dec. 31, 2017	$ 70	1,460	11,951	13,481
Common stock issued (in shares)	1,582
Common stock issued	$ 18	5,119		$ 5,137
Exercise of stock options (in shares)	102			102
Exercise of stock options	$ 2	432		$ 434
Stock-based compensation	25
Stock-based compensation	$ 1	364		365
Net income (loss)			4,862	4,862
Balance (in Shares) at Dec. 30, 2018	9,085
Balance at Dec. 30, 2018	$ 91	$ 7,375	15,075	22,541
Cumulative effect of change in accounting principle			$ (1,738)	$ (1,738)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income (loss) from continuing operations	$ 4,862	$ (6,666)
Adjustments to reconcile net income (loss) to cash flows provided by operations:
Depreciation and amortization	1,264	2,785
(Gain) loss from asset impairment and estimated lease termination and other closing costs	(46)	4,012
Net loss on disposal of property	29	70
Amortization of deferred financing costs	103	36
Amortization of lease interest assets	36	37
Deferred income taxes	639	(1,245)
Deferred rent	(654)	48
Bad debts (recovery) expense	(30)	1,172
Stock-based compensation	278	313
Accounts receivable, net	(225)	141
Inventories	(89)	467
Prepaid income taxes and income taxes receivable	103	1,479
Prepaid expenses and other current assets	(570)	473
Other assets	167	312
Accounts payable	(600)	(946)
Accrued compensation and benefits	(824)	(3)
Other current liabilities	58	(567)
Other liabilities	(624)	(139)
Cash flows provided by continuing operating activities	3,877	1,779
Cash flows provided by discontinued operating activities		1,350
Cash flows provided by operating activities	3,877	3,129
Cash flows from investing activities:
Proceeds from the sale of assets	1,187
Payments for acquired restaurants	(229)
Advances on note receivable	(750)
Purchases of held to maturity securities	(6,995)
Maturity of held to maturity securities	6,995
Purchases of property, equipment and leasehold improvements	(953)	(378)
Cash flows (used for) provided by continuing investing activities	(745)	(378)
Cash flows used for discontinued investing activities		1,600
Cash flows used for investing activities	(745)	1,222
Cash flows from financing activities:
Payments for debt issuance costs		(15)
Payments on long-term debt and financing lease obligations	(6,758)	(1,538)
Proceeds from sale of common stock, net of offering costs	5,120	1,464
Proceeds from exercise of stock options	520
Cash flows provided by (used for) financing activities	(1,118)	(89)
Increase in cash and cash equivalents	2,014	4,262
Cash and cash equivalents, beginning of year	10,426	6,164
Cash and cash equivalents, end of period	12,440	10,426
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	292	617
Cash paid (refunds received) for income taxes, net	(148)	(1,842)
Change in deferred taxes, recognized in additional paid-in capital		55
Increase (decrease) in accrued property and equipment purposes	$ 22	$ 14

NATURE OF BUSINESS AND SIGNIFIC

NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 30, 2018
Nature Of Business And Significant Accounting Policies [Abstract]
Nature Of Business And Significant Accounting Policies [Text Block]	(1) NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Nature of business We, Famous Dave’s of America, Inc. (“Famous Dave’s” or the “Company”), were incorporated in Minnesota on March 14, 1994. We develop, own, operate and franchise restaurants under the name "Famous Dave’s.” As of December 30, 2018, there were 144 Famous Dave’s restaurants operating in 33 states, the Commonwealth of Puerto Rico, Canada, and the United Arab Emirates, including 17 Company-owned restaurants and 127 franchise-operated restaurants. An additional 6 3 franchise restaurants were committed to be developed through signed area development agreements as of December 30, 2018. Seasonality Our restaurants typically generate higher revenue in the second and third quarters of our fiscal year as a result of seasonal traffic increases and high catering sales experienced during the summer months, and lower revenue in the first and fourth quarters of our fiscal year, due to possible adverse weather which can disrupt customer and team member transportation to our restaurants. Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year’s presentation. Financial instruments Due to their short-term nature, the carrying value of our current financial assets and liabilities approximates their fair value. The fair value of long-term debt approximates the carrying amount based upon our expected borrowing rate for debt with similar remaining maturities and comparable risk. Segment reporting We have Company-owned and franchise-operated restaurants in the United States, the Commonwealth of Puerto Rico, Canada and the United Arab Emirates, and operate within the single industry segment of foodservice. We make operating decisions on behalf of the Famous Dave’s brand which includes both Company-owned and franchise-operated restaurants. In addition, all operating expenses are reported in total and are not allocated to franchising operations for either external or internal reporting. As a result, we have concluded that we have a single reporting segment. Fiscal year Our fiscal year ends on the Sunday nearest to December 31 of each year. Our fiscal year is generally 52 weeks; however, it periodically consists of 53 weeks. The fiscal years ended December 30, 2018 (fiscal 2018) and December 31, 2017 (fiscal 2017) consisted of 52 weeks. Cash and cash equivalents Cash equivalents include all investments with original maturities of three months or less or which are readily convertible into known amounts of cash and are not legally restricted. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000, while the remaining balances are uninsured. As of December 30, 2018 and December 31, 2017 , our uninsured cash and restricted cash balances were $4.6 million and $9.0 million, respectively. There have been no losses of uninsured amounts. Restricted cash and marketing fund We have a system-wide Marketing Development Fund, to which Company-owned restaurants, in addition to the majority of franchise-operated restaurants, contribute a percentage of net sales, currently 1.0%, for use in public relations and marketing development efforts. The assets held by this fund are considered to be restricted. Accordingly, we reflect the cash related to this fund within restricted cash and reflect the liability within accounts payable on our consolidated balance sheets. We had approximately $700,000 and $1.3 million in this fund as of December 30, 2018 and December 31, 2017 , respectively. In conjunction with certain lease agreements, we have deposited amounts for undrawn letters of credit in cash collateral accounts. We had approximately $143,000 for each of the years ended December 30, 2018 and December 31, 2017 , related to these undrawn letters of credit. Accounts receivable, net We provide an allowance for uncollectible accounts on accounts receivable based on historical losses and existing economic conditions, when relevant. We provide for a general bad debt reserve for franchise receivables due to increases in days sales outstanding and deterioration in general economic market conditions. This general reserve is based on the aging of receivables meeting specified criteria and is adjusted each quarter based on past due receivable balances. Additionally, we have periodically established a specific reserve on certain receivables as necessary. In assessing recoverability of these receivables, we make judgments regarding the financial condition of the franchisees based primarily on past and current payment trends, as well as other variables, including annual financial information, which our franchisees are required to submit to us. Any changes to the reserve are recorded in general and administrative expenses. Accounts receivable are written off when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Accounts receivable balances written off have not exceeded allowances provided and we believe all accounts receivable in excess of allowances provided are fully collectible. If accounts receivable in excess of provided allowances are determined uncollectible, they are charged to expense in the period that determination is made. As of December 30, 2018, we had a receivable from one franchisee in the amount of $578,000, of which a portion was reserved in accordance with our standard policies. Inventories Inventories consist principally of small wares and supplies, food and beverages, and retail goods, and are recorded at the lower of cost (first-in, first-out) or net realizable value. Property, equipment and leasehold improvements, net Property, equipment and leasehold improvements are stated at cost, net of accumulated depreciation. We recognize depreciation expense utilizing the straight-line method once an asset has been placed into service. The following table outlines the useful lives of our major classes of property, equipment and leasehold improvements: Land N/A Buildings 30 years Leasehold improvements 0 - 30 years Furniture, fixtures, equipment and software (excluding restaurant signage) 3 - 7 years Restaurant signage 10 - 15 years Decor 7 years We capitalize labor costs associated with the implementation of significant information technology infrastructure projects based on actual labor rates per person including benefits, for all time spent on the implementation of software and are depreciated over 5 years. We capitalize construction overhead costs until the time a building is turned over to operations, which is approximately two weeks prior to opening and depreciate these items over the same useful life as leasehold improvements. We evaluate restaurant sites and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of restaurant sites to be held and used is measured by a comparison of the carrying amount of the restaurant site to the undiscounted future net cash flows expected to be generated on a restaurant-by-restaurant basis. If a restaurant site is determined to be impaired, the loss is measured as the amount by which the carrying amount of the restaurant site exceeds its fair value. Fair value is estimated based on the best information available including estimated future cash flows, expected growth rates in comparable restaurant sales, remaining lease terms and other factors. Intangible Assets We have transferable liquor licenses in jurisdictions with a limited number of authorized liquor licenses. These licenses were capitalized as indefinite-lived intangible assets and are included in intangible assets, net in our consolidated balance sheets. We review annually the liquor licenses for impairment. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies for nominal fees are expensed as incurred. Annual liquor license renewal fees are expensed over the renewal term. Goodwill represents the excess of cost over the fair value of identified net assets of businesses acquired. Goodwill is subject to an annual impairment analysis. We may assess qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If it is more likely than not the fair value of the reporting unit is less than its carrying amount, we identify potential impairments of goodwill by comparing the fair value of the reporting unit to its carrying amount, which includes goodwill and other intangible assets. The fair value of the reporting unit is calculated using a market approach. If the fair value of the reporting unit exceeds the carrying amount, the assets are not impaired. If the carrying amount exceeds the fair value, this is an indication that impairment may exist. We calculate the amount of the impairment by comparing the fair value of the assets and liabilities to the fair value of the reporting unit. The fair value of the reporting unit in excess of the value of the assets and liabilities is the implied fair value of the goodwill. If this amount is less than the carrying amount of goodwill, impairment is recognized for the difference. No goodwill impairment charges were recognized during the year ended December 30, 2018. We have lease interest assets that are reflected within intangible assets, net on our consolidated balance sheets. The current and long-term portion of lease interest liabilities are reflected within the other current liabilities and other liabilities line items on our consolidated balance sheets, respectively. Lease interest assets and liabilities are amortized to rent expense over the term of the leases to which they relate. Reacquired franchise rights are amortized over the life of the related franchise agreement. We evaluate reacquired franchise rights in conjunction with our impairment evaluation of long-lived assets. Advertising Advertising costs are charged to expense as incurred. Advertising costs were approximately $2.7 million and $2.2 million for the years ended December 30, 2018 and December 31, 2017 , respectively, and are included in operating expenses for local store marketing and in national advertising fund expenses for national advertising in the consolidated statements of operations. Research and development costs Research and development costs represent all expenses incurred in relation to the creation of new menu and promotional offerings, recipe enhancements and documentation activities. Research and development costs were approximately $441,000 and $382,000 for the years ended December 30, 2018 and December 31, 2017 , respectively, and are included in general and administrative expenses in the consolidated statements of operations. Pre-opening expenses All start-up and pre-opening costs are expensed as incurred. Pre-opening rent during the build-out period is included in pre-opening expense. We did not incur any pre-opening expenses during the years ended December 30, 2018 and December 31, 2017 . Leases Beginning in fiscal 2019, we are required to adopt ASC 842 – Leases . The new standard requires lessees to recognize a lease liability and a right-of-use asset for all leases which is equal to the present value of the remaining lease payments, discounted using the rate implicit in the lease (or the lessee’s incremental borrowing rate to the extent the rate implicit in the lease cannot be readily determined). If applicable, a lessee should also include the exercise price of an option to purchase the underlying asset if the lessee is reasonably certain to exercise that option, payments for penalties for terminating the lease if the lease term reflects the lessee exercising an option to terminate the lease and any amounts that the lessee is probable to owe pursuant to residual value guarantees. We have evaluated this standard and have determined it will have a material impact on our consolidated balance sheets. We have not chosen to early adopt this standard, and as such, information contained within this Annual Report on Form 10-K is disclosed pursuant to ASC 840 –Leases. We recognize rent expense on a straight-line basis for our operating leases over the entire lease term, including lease renewal options and build-out periods where the renewal is reasonably assured and the build-out period takes place prior to the restaurant opening or lease commencement date. Rent expense recorded during the build-out period is reported as pre-opening expense. We account for construction allowances by recording a receivable when collectability is considered to be probable, and relieve the receivable once the cash is obtained from the landlord for the construction allowance. Construction allowances are amortized as a credit to rent expense over the full term of the lease, including reasonably assured renewal options and build-out periods. Exit and disposal costs Exit or disposal activities, including restaurant closures, include the cost of disposing of the assets and other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred. Upon disposal of the assets associated with a closed restaurant, any gain or loss is recorded in the same caption as the original impairment within our consolidated statements of operations. Beginning in fiscal 2019, we will account for lease reserves pursuant to ASC 842. We recognize a liability for the fair value of a required asset retirement obligation (“ARO”) when such obligation is incurred. Our AROs are primarily associated with leasehold improvements which, at the end of a lease, we are contractually obligated to remove in order to comply with the lease agreement. Costs incurred for restaurants that have been closed, after the date of their closure, are presented within the asset impairment, estimated lease termination and other closing costs line item of our consolidated statements of operations. Net income (loss) per common share Basic net income (loss) per common share (“EPS”) is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the reporting period. Diluted EPS equals net (loss) income divided by the sum of the weighted average number of shares of common stock outstanding plus all additional common stock equivalents, such as stock options and restricted stock units, when dilutive. The following table is a reconciliation of basic and diluted net (loss) income per common share: Year Ended (in thousands, except per share data) December 30, 2018 December 31, 2017 Net (loss) income per share – basic: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - basic 8,599 7,015 Basic net income (loss) per share - continuing operations $ 0.57 $ (0.95) Basic net loss per share - discontinued operations — (0.21) Basic net income (loss) per share $ 0.57 $ (1.16) Net (loss) income per share – diluted: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - diluted 8,624 7,015 Diluted net income (loss) per share - continuing operations $ 0.56 $ (0.95) Diluted net loss per share - discontinued operations — (0.21) Diluted net income (loss) per share $ 0.56 $ (1.16) There were approximately 111,000 and 539,000 stock options as of December 30, 2018 and December 31, 2017 , respectively that were not included in the computation of diluted EPS because they were anti-dilutive. Stock-based compensation We recognize compensation cost for share-based awards granted to team members and board members based on their fair values at the time of grant over the requisite service period. Stock options granted to non-employees are marked to market as they vest. The bonus compensation of our Chief Executive Officer is issued in the form of unrestricted, freely tradable shares of our common stock and is expensed in full when earned. Our pre-tax compensation cost for stock options and other incentive awards is included in general and administrative expenses in our consolidated statements of operations. See Note 9 “Stock-based compensation.” Beginning in fiscal 2019, we are required to adopt ASU 2018-07 – Stock Compensation , which simplifies the accounting related to nonemployee share-based payments. The update brings the accounting for nonemployees in line with that of awards granted to employees. The standard allows for measurement at the grant date for equity awards as opposed to the earlier of the performance commitment date or the date performance is complete. The new standard allows an entity to use the expected term or the contractual term. We chose not to early-adopt this standard, and do not expect this standard to have a material impact on our financial statements. Income Taxes We provide for income taxes based on our estimate of federal and state income tax liabilities. These estimates include, among other items, effective rates for state and local income taxes, allowable tax credits for items such as taxes paid on reported tip income, estimates related to depreciation and amortization expense allowable for tax purposes, and the tax deductibility of certain other items. Our estimates are based on the information available to us at the time that we prepare the income tax provision. We generally file our annual income tax returns several months after our fiscal year-end. Income tax returns are subject to audit by federal, state, and local governments, generally years after the tax returns are filed. These returns could be subject to material adjustments or differing interpretations of the tax laws. Revenue recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014‑09, Revenue from Contracts with Customers. The FASB issued ASU No. 2016‑08, “Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” in March 2016, ASU 2016‑10 “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” in April 2016, ASU 2016‑11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014‑09 and 2014‑16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting” in May 2016 and ASU 2016‑12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” in May 2016. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In July 2015, the FASB deferred the effective date of ASU 2014‑09 until annual and interim periods beginning on or after December 15, 2017. The new guidance permitted the use of either a full retrospective or modified retrospective transition method and early adoption was permitted. The Company has adopted this standard beginning with fiscal year 2018 utilizing the modified retrospective transition method, applied to all contracts. The new guidance did not impact the timing of revenue recognition on franchise royalty revenues, restaurant and merchandise sales or licensing revenue. Although the recognition of contributions from franchisees to the Company’s system-wide Public Relations and Marketing Development Fund (the “NAF”) did not change, the Company, beginning in fiscal 2018, now reports these contributions on a gross basis within the franchisee national advertising fund contributions line item on the consolidated statements of operations. Beginning in fiscal 2018, the Company recognizes franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the opening of a new restaurant or upon the execution of a renewal of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. Area development fees are deferred until a new restaurant is opened pursuant to the area development agreement, at which time revenue is recognized on a straight-line basis over the life of the franchise agreement. Cash payments for area development agreements are typically due when an area development agreement has been executed. Gift card breakage revenue is recognized proportionately as gift cards are redeemed utilizing an estimated breakage rate based on the Company’s historical experience. Gift card breakage revenue is reported within the licensing and other revenue line item of the consolidated statements of operations. The following table summarizes the impact of the adoption of the new revenue standard on the Company’s previously reported consolidated balance sheets: (in thousands) December 31, 2017 New revenue standard adjustments January 1, 2018 Deferred tax asset, net $ 5,823 $ 579 $ 6,402 Other current liabilities 3,118 224 3,342 Other liabilities 3,963 2,077 6,040 Retained earnings 11,951 (1,722) 10,229 The increases to other current liabilities and other liabilities relate to deferred franchise fee revenue. The increase to deferred tax asset, net is related to the tax effects of these adjustments to deferred franchise fee revenue. These adjustments resulted in a net decrease to retained earnings as of the adoption date. Contract liabilities consist of deferred revenue resulting from franchise fees paid by franchisees. We classify these liabilities within other current liabilities and other liabilities within our consolidated balance sheets based on the expected timing of revenue recognition associated with these liabilities. The following table reflects the change in contract liabilities between the date of adoption (January 1, 2018) and December 30, 2018: (in thousands) Balance, January 1, 2018 $ 2,370 Revenue recognized (372) Balance, December 30, 2018 $ 1,998 The following table illustrates estimated revenues expected to be recognized in the future related to unsatisfied performance obligations as of December 30, 2018: (in thousands) Fiscal Year 2019 $ 209 2020 206 2021 201 2022 188 2023 166 Thereafter 1,028 Total $ 1,998 Adoption of the new revenue standard had no impact on the Company’s cash flows from operating, investing or financing activities. Recent Accounting Guidance Recently adopted accounting guidance Effective January 1, 2018, the Company adopted ASU No. 2016-18, “Statement of Cash Flows (Topic 230), Restricted Cash” (“ASU No. 2016-18”). ASU No. 2016-18 provides guidance on the presentation of restricted cash and restricted cash equivalents, which are now included with cash and cash equivalents when reconciling the beginning and ending cash amounts shown on the statements of cash flows. Using the retrospective transition method required under the standard, the Company has adjusted the presentation of its Consolidated Statement of Cash Flows for all periods presented. The adoption of ASU No. 2016-18 did not have any other impact on the Company’s Consolidated Financial Statements. Recent accounting guidance not yet adopted In February 2016, the FASB issued ASU 2016‑02, Leases (Topic 842), which supersedes the existing guidance for lease accounting, Leases (Topic 840). ASU 2016‑02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. Lessor accounting remains largely unchanged. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted for all entities. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which allows entities to initially apply the new lease standard as of the adoption date instead of at the beginning of the earliest period presented in the financial statements. The new lease standard provides for a modified retrospective approach or current period adjustment approach for all leases existing at, or entered into after the date of initial adoption, with an option to elect to use certain transition relief. We will adopt the new lease standard as of the effective date by applying the current period adjustment approach, utilizing the package of practical expedients available and the practical expedient to not reassess land easements. We are finalizing our analysis of the impact of Topic 842 to our accounting policies, processes, disclosures, and internal control over financial reporting and have implemented necessary upgrades to our existing lease system . We expect to record total operating lease liabilities of approximately $13.6 million and corresponding lease right of use assets of approximately $11.4 million based on the operating lease liabilities adjusted for deferred rent and liabilities associated with lease termination costs. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718), which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. Under the updated standard, an entity should apply the requirements of Topic 718 to nonemployee awards, except for specific guidance on inputs to an option-pricing model and the attribution of cost. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in the grantor’s own operations by issuing share-based payment awards. The amendments also clarify that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling or goods or services as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within that fiscal year. Early adoption is permitted, but no earlier than an entity’s adoption date of Topic 606. We expect to adopt this new standard as of the effective date. We do not believe that adoption of the new standard will have a material impact on our consolidated financial statements .

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 30, 2018
Inventory Disclosure [Abstract]
Inventories [Text Block]	(2) INVENTORIES Inventories consisted approximately of the following at: (in thousands) December 30, 2018 December 31, 2017 Food and beverage $ 389 $ 324 Other — 58 Smallwares and supplies 333 251 $ 722 $ 633

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 30, 2018
Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	(3) INTANGIBLE ASSETS The Company has intangible assets that consist of liquor licenses, lease interest assets, goodwill and reacquired franchise rights, net. The liquor licenses and goodwill are indefinite-lived assets and are not subject to amortization. The lease interest assets are amortized to occupancy costs on a straight-line basis over the remaining term of each respective lease. Reacquired franchise rights are amortized to depreciation and amortization expense on a straight-line basis over the remaining life of the reacquired franchise agreement. Intangible assets consisted approximately of the following at: (in thousands) December 30, 2018 December 31, 2017 Lease interest assets, gross carrying amount $ 1,091 $ 1,091 Lease interest assets, accumulated amortization (323) (286) Lease interest assets, net carrying amount 768 805 Goodwill 61 — Reacquired franchise rights, net 25 — Liquor licenses 635 1,035 Intangible assets, net $ 1,489 $ 1,840 The following table provides the projected future amortization of lease interest assets and reacquired franchise rights, net for the next five years, as of December 30, 2018 : (in thousands) Reacquired Franchise Rights, net Lease Interest Assets Fiscal 2019 $ 4 $ 38 Fiscal 2020 4 36 Fiscal 2021 4 36 Fiscal 2022 4 36 Fiscal 2023 4 36 Thereafter 5 586 $ 25 $ 768 We recognized amortization expense related to reacquired franchise rights of approximately $1,000 during the year ended December 30, 2018 and expect to recognize the remaining balance over a period of 7 years .

PROPERTY, EQUIPMENT, AND LEASEH

PROPERTY, EQUIPMENT, AND LEASEHOLD IMPROVEMENTS, NET	12 Months Ended
	Dec. 30, 2018
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Equipment, And Leasehold Improvements, Net Disclosure [Text Block]	(4) PROPERTY, EQUIPMENT, AND LEASEHOLD IMPROVEMENTS, NET Property, equipment and leasehold improvements, net, consisted approximately of the following at: (in thousands) December 30, 2018 December 31, 2017 Land, buildings, and improvements $ 24,191 $ 26,234 Furniture, fixtures, equipment and software 16,108 19,884 Décor 681 764 Construction in progress 138 187 Accumulated depreciation and amortization (30,733) (35,627) Property, equipment and leasehold improvements, net $ 10,385 $ 11,442

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 30, 2018
Accrued Liabilities, Current [Abstract]
Other Current Liabilities Disclosure [Text Block]	(5) OTHER CURRENT LIABILITIES Other current liabilities consisted of the following at: (in thousands) December 30, 2018 December 31, 2017 Gift cards payable $ 1,035 $ 1,000 Accrued expenses 1,238 694 Lease reserves, current 161 1,165 Sales tax payable 274 242 State income tax payable 16 — Deferred franchise fees 207 — Accrued property and equipment purchases 39 17 Other current liabilities $ 2,970 $ 3,118

OTHER LIABILITIES

OTHER LIABILITIES	12 Months Ended
	Dec. 30, 2018
Other Liabilities [Abstract]
Other Liabilities Disclosure [Text Block]	(6) OTHER LIABILITIES Other liabilities consisted of the following at: (in thousands) December 30, 2018 December 31, 2017 Deferred rent $ 1,787 $ 2,463 Deferred franchise fees 1,791 — Miscellaneous other liabilities 441 730 Asset retirement obligations 16 119 Accrual for uncertain tax position 10 15 Long term lease reserve 254 514 Long term deferred compensation 193 122 Other liabilities $ 4,492 $ 3,963

LONG-TERM DEBT AND FINANCING LE

LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS	12 Months Ended
	Dec. 30, 2018
Debt Disclosure [Abstract]
Long-term Debt and Financing Lease Obligations [Text Block]	(7) LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS Long-term debt On December 2, 2016, we entered into two loan agreements (the “Loan Agreements”) with Choice for a total initial principal amount of $10.0 million as well as a revolving line of credit (the “Line of Credit”) for up to $1.0 million. The first loan (the “Real Estate Loan”) was for a principal amount of $3.7 million and has a maturity date of December 2, 2026. The Real Estate Loan is paid in monthly installments of principal and interest, with a balloon payment at maturity. Interest is payable at a rate of 4.25% for the first five years and LIBOR plus 3.75% thereafter until maturity. The loan may be prepaid, subject to prepayment premiums as outlined in the Loan Agreements. The second loan (the “Term Loan”) was for a principal amount of $6.3 million and had a maturity date of December 2, 2023. The Term Loan was paid in monthly installments of principal and interest with a balloon payment at maturity. Interest was payable at a rate of LIBOR plus 3.25%. The Term Loan was able to be prepaid at any time without penalty. The Company repaid the Term Loan in full during the year ended December 30, 2018. The Line of Credit has a maturity date of December 2, 2019 provides for interest to be paid monthly on outstanding balances with the principal amount due at maturity. Interest is payable at a rate of LIBOR plus 3.25% and the Line of Credit may be prepaid at any time without penalty. There was no balance on the Line of Credit as of December 30, 2018 and December 31, 2017 . As of December 30, 2018 and December 31, 2017 , the weighted average interest rate on our long-term debt was 4.41% and 4.27%, respectively. The notes pursuant to the Loan Agreements are secured by substantially all of our assets and we are subject to various financial and non-financial covenants. As of December 30, 2018 , we were in compliance with all of our covenants. In the event of a default, Choice has the right to terminate its obligations under the Loan Agreements and to accelerate the payment on any unpaid principal amounts then outstanding. Long-term debt consisted of approximately the following as of the periods presented: (in thousands) December 30, 2018 December 31, 2017 Real Estate Loan $ 2,705 $ 3,581 Term Loan — 5,515 Less: deferred financing costs (131) (224) Less: current portion of long-term debt (163) (940) Long-term debt, less current portion $ 2,411 $ 7,932 Future minimum principal payments on long-term debt, as of December 30, 2018, were as follows: (in thousands) Fiscal Year 2019 $ 163 2020 170 2021 178 2022 185 2023 194 Thereafter 1,815 Total $ 2,705 Financing Lease Obligation On March 31, 1999, we completed a sale leaseback transaction for three properties which provides us with the option to repurchase the properties at the end of the lease term. Because of our continuing involvement in the properties, the transaction is being accounted for as a financing arrangement. In March 2017, we amended the lease agreement to remove one of the properties from the arrangement. As of December 30, 2018, the weighted-average interest rate of our financing lease obligations was approximately 8.09%. Financing lease obligation consisted of approximately the following as of the periods presented: ( in thousands ) December 30, 2018 December 31, 2017 Financing lease obligation $ 1,209 $ 1,576 Less: deferred financing costs (3) (13) Less: current portion of financing lease obligation (1,206) (367) Financing lease obligation, less current portion $ — $ 1,196 Future minimum principal payments on financing lease obligations, as of December 30, 2018, were as follows: (in thousands) Fiscal Year 2019 $ 1,232 Less: amounts representing interest (23) Total financing lease payable $ 1,209

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	(8) COMMITMENTS AND CONTINGENCIES Operating Leases We lease most of our Company-owned restaurants and office facilities under non-cancelable operating leases with remaining minimum terms ranging from one month to 1 3 years. Our lease agreements generally contain base rent escalations that are either fixed pursuant to the lease agreement or based on the consumer price index. We are also required to pay contingent rentals on certain of our leases in amounts between 5% and 8% of gross sales above a minimum threshold. The following table sets forth certain information related to our rental activities as of the periods presented: Year Ended (in thousands) December 30, 2018 December 31, 2017 Rent expense $ 1,152 $ 2,950 Cash rental payments 1,926 3,024 Sublease income (263) (264) Future minimum lease payments under non-cancelable operating leases, as of December 30, 2018, are as follows: (in thousands) Fiscal Year 2019 $ 2,089 2020 2,007 2021 2,033 2022 1,750 2023 1,151 Thereafter 2,875 Total operating lease obligations 11,905 Sublease income (972) Total $ 10,933 Litigation In the normal course of business, we are involved in a number of litigation matters that are incidental to the operation of the business. These matters generally include, among other things, matters with regard to employment and general business-related issues. We currently believe that the resolution of any of these pending matters will not have a material adverse effect on our financial position or liquidity, but an adverse decision in more than one of the matters could be material to our consolidated results of operations. We filed a complaint on July 14, 2015, against a group of former franchisees in California seeking injunctive relief and damages for: (1) Federal Trademark Infringement; (2) Federal Trademark Dilution; (3) Federal Unfair Competition; (4) Federal Trade Dress Dilution; (5) Trademark Infringement under California Business and Professions Code § 14200; (6) Trademark Dilution under California Business and Professions Code §14200; (7) Common Law Trademark Infringement; (8) Unfair Competition under California Business and Professions Code § 17200; (9) False Advertising; (10) Breach of Contract; (11) Breach of Implied Covenant of Good Faith and Fair Dealing; and (12) Intentional Interference with Contract. The claims stem from the former franchisees’ breaches of their franchise agreements, including the failure to pay franchise fees and their continued operation of five restaurants utilizing Famous Dave’s intellectual property without authorization. After two defendants in the case, Kurt Schneiter and M Mart 1, filed a demurrer to the Complaint, Famous Dave’s filed an Amended Complaint on October 9, 2015, reasserting the same claims. The case is captioned Famous Dave’s of America, Inc., v. SR El Centro FD, Inc., et al., Case No. BC589329. By court order, dated June 6, 2016, Famous Dave’s successfully obtained a preliminary injunction, enjoining the former franchisee defendants from using Famous Dave’s intellectual property, including its trademarks and restaurant system. The preliminary injunction was the subject of an interlocutory appeal. The appeal was fully briefed and oral argument took place on August 10, 2017. On October 23, 2017, the California Court of Appeal rendered its decision in the appeal in Famous Dave’s favor, affirming and upholding in full the trial court’s preliminary injunction order. On July 28, 2015, this group of former franchisees (the “Plaintiffs”) filed a complaint against Famous Dave’s in the South Judicial District of the Superior Court of the County of Los Angeles. On March 10, 2016, Plaintiffs re-filed this Complaint as a First Amended Cross-Complaint Famous Dave’s of America, Inc. v. SR El Centro, Inc., et al., Superior Court of the State of California, County of Los Angeles, Central Division, Case No. BC589329 alleging that Famous Dave’s breached the Franchise Agreements for these restaurants by failing to provide certain marketing support and access to customer contact data, vendors, internet reporting and support to Plaintiffs, and failing to provide operations and preferred practices training to Plaintiffs’ designated representative. Plaintiffs further allege that such conduct by Famous Dave’s is a breach of the covenant of good faith and fair dealing. Plaintiffs also allege that Famous Dave’s aided and abetted John and Allan Gantes in breach of their fiduciary duty to Plaintiffs. Plaintiffs were seeking compensatory damages in amount not less than $20 million, punitive damages, costs and attorneys’ fees. On October 5, 2018, we executed a settlement agreement with all parties in these cases. Pursuant to the settlement agreement, all claims in the litigation shall be dismissed with prejudice. We agreed to pay $75,000 towards plaintiff’s legal fees upon the completion of the de-imaging of all but one of the prior franchisee’s Famous Dave’s restaurants at issue in the case. The assets and franchise rights of the remaining restaurant will be transferred to a separate existing franchisee.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 30, 2018
Stock-Based Compensation [Abstract]
Stock-Based Compensation	(9) STOCK-BASED COMPENSATION Effective May 5, 2015, we adopted the 2015 Equity Plan (the “2015 Plan”), pursuant to which we may grant stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance stock units and other stock and cash awards to eligible participants. We also maintain an Amended and Restated 2005 Stock Incentive Plan (the “2005 Plan”). The 2005 Plan prohibits the granting of options pursuant to the 2005 plan after May 12, 2015, the tenth anniversary of the date the 2005 Plan was approved by the Company’s shareholders. Nonetheless, the 2005 Plan will remain in effect until all outstanding incentives granted thereunder have either been satisfied or terminated. As of December 30, 2018, there were 311,033 shares available for grant pursuant to the 2015 Plan. Stock options granted to employees and directors generally vest over two to five years, in monthly or annual installments, as outlined in each agreement. Options generally expire ten years from the date of grant. Compensation expense equal to the grant date fair value of the options is recognized in general and administrative expense over the applicable service period. Stock options granted to certain non-employees either vest immediately or monthly over a period of two years. Options generally expire ten years from the date of grant. Compensation expense is recognized in general and administrative expense over the applicable service period, and is marked-to-market each period. Beginning in fiscal 2019, we will be required to adopt ASU 2018-07, which will change the way we account for stock options granted to non-employees. See Note 1 – Nature of Business and Significant Accounting Policies. The incentive compensation of our Chief Executive Officer is tied to increases in our share price and calls for the issuance of freely tradable shares of our common stock upon the achievement of certain milestones. We utilize the Black-Scholes option pricing model when determining the compensation cost associated with stock options issued using the following significant assumptions: · Stock price – Published trading market values of our common stock as of the date of grant. · Exercise price – The stated exercise price of the stock option. · Expected life – The simplified method as outlined in ASC 718. · Expected dividend – The rate of dividends that we expect to pay over the term of the stock option. · Volatility – Actual volatility over the most recent historical period equivalent to the expected life of the option. · Risk-free interest rate – The daily United States Treasury yield curve rate. The Company recognized stock-based compensation expense in its consolidated statements of operations for the twelve months ended December 30, 2018 and December 31, 2017, respectively, as follows: Year Ended (in thousands) December 30, 2018 December 31, 2017 Stock options $ 208 $ 218 Shares of common stock 70 85 Restricted stock — 10 $ 278 $ 313 The following is a roll-forward of our stock option activity for the periods presented: Weighted Average Number of Remaining Aggregate Options Weighted Average Contractual Intrinsic Value (in thousands) Exercise Price Life in Years (in thousands) Options outstanding at January 1, 2017 686 $ 9.15 5.7 $ Granted 165 4.20 — Exercised (3) 5.42 Canceled, forfeited or expired (309) 11.04 — Options outstanding at December 31, 2017 539 $ 6.60 6.6 $ Granted 90 7.67 — Exercised (102) 5.28 273 Canceled, forfeited or expired (143) 5.74 231 Options outstanding at December 30, 2018 384 $ 7.43 6.7 $ Options exercisable at December 30, 2018 215 $ 8.49 5.1 $ The following table discloses the weighted-average values of significant assumptions that we made in valuing option grants for the periods presented: Year Ended December 30, 2018 December 31, 2017 Weighted-average fair value of options granted during the period $ 3.73 $ 1.78 Expected life (in years) 6.2 5.3 Expected dividend $ — $ — Expected stock volatility 45.94 % 43.47 % Risk-free interest rate 2.9 % 2.0 % As of December 30, 2018, the total compensation cost related to unvested stock option awards was approximately $434,000, which is expected to be recognized over a period of approximately 2.87 years.

RETIREMENT SAVINGS PLANS

RETIREMENT SAVINGS PLANS	12 Months Ended
	Dec. 30, 2018
Retirement Savings Plans [Abstract]
Retirement Savings Plans Disclosure [Text Block]	(10) RETIREMENT SAVINGS PLANS 401(k) Plan We have a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401(k) of the Internal Revenue Code, which covers employees meeting certain eligibility requirements. The following table outlines certain information about our 401(k) plan: Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Employer contribution rate, percent of employee contributions 25.0 % 25.0 % Employee contribution rate, maximum percentage of employee earnings subject to employer matching 4.0 % 4.0 % Employee contributions $ 469 $ 529 Employer match $ 76 $ 87 Discretionary contributions $ — $ — Non-Qualified Deferred Compensation Plan We maintain a non-qualified deferred compensation plan, effective as of February 25, 2005 (the “DCP”) for eligible participants, as defined in the DCP. The DCP allows participating employees to defer a portion of their compensation (salary, bonus and commissions). The assets of the DCP are maintained in an unsecured account that has no trust fund. In the event of bankruptcy, participants entitled to future payments under the DCP would have no greater rights than that of an unsecured general creditor and the DCP confers no legal rights for interest or claim on any of our assets. The benefits provided by the DCP are not, nor are they required to be, insured. The following table outlines certain information about the DCP: Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Employer contribution rate, percent of employee contributions 25.0 % 25.0 % Employee contribution rate, maximum percentage of employee earnings subject to employer matching 4.0 % 4.0 % Declared interest rate 6.0 % 6.0 % Employee contributions $ 36 $ 41 Employer match and interest $ 17 $ 7 Distributions $ 30 $ 43

RESTAURANT ACQUISITIONS

RESTAURANT ACQUISITIONS	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Restaurant Acquisition [Text Block]	(11) RESTAURANT ACQUISITIONS On August 6, 2018, the Company completed the acquisition of a Famous Dave's restaurant in Janesville, Wisconsin. The seller of the restaurant was Team R N' B Wisconsin, LLC. The contract purchase price of the restaurant was approximately $37,000, exclusive of closing costs plus the assumption of the gift card liability. On October 8, 2018, the Company completed the acquisition of a Famous Dave's restaurant in Greenwood, Indiana. The seller of the restaurant was Greenwood Ribs, LLC. The contract purchase price of the restaurant was approximately $191,000, exclusive of closing costs plus the assumption of the gift card liability. The acquisition was accounted for using the purchase method of accounting in accordance with ASC 805 “Business Combinations” and, accordingly, the consolidated statements of operations include the results of these operations from the date of acquisition. The assets acquired and the liabilities assumed were recorded at estimated fair values based on information available. We expect goodwill of $61,000 to be deductible for tax purposes. The following table presents the allocation of assets acquired and liabilities assumed during the twelve months ended December 30, 2018: (in thousands) Cash and cash equivalents $ 4 Inventory 66 Property, plant and equipment 91 Goodwill (gain on bargain purchase), net 42 Reacquired franchise rights, net 25 Total assets acquired 228 Gift card liability assumed (25) Total purchase price $ 203 We recognized $1.0 million of revenue and a loss of approximately $64,000 on these acquisitions from the respective acquisition dates through December 30, 2018.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Disposal Groups Including Discontinued Operations Disclosure [Text Block]	(12) DISCONTINUED OPERATIONS On November 1, 2017, we entered into agreements to sell eight restaurants in Maryland and Virginia (the “Mid-Atlantic Restaurants”) to Commonwealth Blue Ribbon Restaurants LLC and Capital Blue Ribbon Restaurants LLC (the “Mid-Atlantic Purchasers”). Pursuant to the first agreement (“Seven Restaurants Agreement”), the contract purchase price was $2,350,000 and included a repairs and maintenance credit of $750,000, which must be exhausted within one year. Also pursuant to the Seven Restaurants Agreement, we and the Mid-Atlantic Purchasers entered into a line of credit agreement in the amount of $750,000 (the “LOC Agreement”) on which the Mid-Atlantic Purchasers can draw funds to pay for necessary repairs and maintenance work. The LOC Agreement has a four year term with interest payable at a rate of 4.25% per annum. Pursuant to the second agreement (the “Frederick Agreement”) to effect the sale of our Frederick, Maryland (“Frederick”) restaurant to Capital Blue Ribbon Restaurants, LLC, the contract purchase price for Frederick shall be an amount equal to (i) 50% of the rent, fees, charges, taxes and other amounts payable to the landlord or another third party pursuant to the lease agreement, plus (ii) 50% of that portion of Frederick’s EBITDA (as defined in the Frederick APA) attributable to Frederick that exceeds $25,000 in any 12-month period and $37,500 in any 18-month period; however, the Company has guaranteed the 12-month and 18-month EBITDA performance of Frederick. We expect to recognize a liability and corresponding expense related to this guarantee based on the amount that we would owe to the Mid-Atlantic Purchasers in the event that the restaurant was closed. As of December 30, 2018, we had reserved $33,000 related to this guarantee. The Mid-Atlantic Purchasers also purchased the inventory and petty cash on hand of the Mid-Atlantic Restaurants as of the closing date. The transaction resulted in our complete exit from the Mid-Atlantic market. The following table provides certain information from our consolidated statements of operations related to the Mid-Atlantic Restaurants: Year Ended (in thousands) December 30, 2018 December 31, 2017 Restaurant sales, net $ — $ 18,831 Cost of sales — (16,998) General and administrative expenses — (149) Depreciation and amortization — (611) Operating income — 1,073 Loss on disposal attributable to discontinued operations — (3,419) Loss attributable to discontinued operations, before tax — (2,346) Loss attributable to discontinued operations, tax effect — 889 Loss attributable to discontinued operations, net of tax $ — $ (1,457) There were no assets or liabilities recorded in our consolidated balance sheets as of December 30, 2018 or December 31, 2017.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	(13) INCOME TAXES For financial reporting purposes, income (loss) before income taxes consists of the following components for the periods presented: Year Ended (in thousands) December 30, 2018 December 31, 2017 United States $ 5,370 $ (7,807) Foreign 221 283 Total $ 5,591 $ (7,524) The following table summarizes the income tax (expense) benefit for the periods presented: Year Ended (in thousands) December 30, 2018 December 31, 2017 Current: Federal $ 4 $ (418) State (17) — Foreign (77) (69) (90) (487) Deferred: Federal (532) 1,228 State (107) 117 (639) 1,345 Total income tax (expense) benefit $ (729) $ 858 For financial reporting purposes, total income tax (expense) benefit includes the following components for the periods presented: Year Ended (in thousands) December 30, 2018 December 31, 2017 Continuing operations $ (729) $ 858 Discontinued operations — 889 Total income tax (expense) benefit $ (729) $ 1,747 The impact of uncertain tax positions taken or expected to be taken on income tax returns must be recognized in the financial statements at the largest amount that is more likely than not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized in the financial statements unless it is more likely than not of being sustained. The following is a reconciliation of the beginning and ending amounts of gross unrecognized tax benefit for the periods presented: (in thousands) Balance at January 1, 2017 115 Increases attributable to tax positions taken during prior periods — Audit settlements (89) Decreases due to lapses of statutes of limitations (13) Balance at December 31, 2017 13 Decreases due to lapses of statutes of limitations (5) Balance at December 30, 2018 $ 8 We recognized interest and penalties of approximately ($22,000) during the year ended December 31, 2017. Substantially all of our unrecognized tax benefits, if recognized, would impact our effective tax rate. As of December 30, 2018 and December 31, 2017 , we had recorded a liability of approximately $2,000 related to accrued interest and penalties. We file income tax returns in the U.S. federal jurisdiction and various state jurisdictions. The preparation of these income tax returns requires us to interpret and apply relevant federal and state income tax laws. It is common for federal and state taxing authorities to periodically examine filed tax returns. During these examinations, it is possible for taxing authorities to interpret facts or tax law differently than we do. As a result, we may be required to adjust tax liabilities affecting our effective tax rate. Tax years 2014 and forward remain subject to federal examination. Tax years 2013 and forward remain subject to state examination. It is possible that the liability associated with the unrecognized tax benefits will increase or decrease within the next 12 months. The expiration of statutes of limitations would decrease our unrecognized tax benefits by approximately $8,000. We have significant net deferred tax assets (“DTA”), which results from the net temporary timing differences between amounts recorded within our consolidated financial statements in accordance with GAAP and such amounts measured in accordance with the laws of various taxing jurisdictions and as reported in our tax returns. A DTA generally represents future tax benefits to be received when temporary differences previously reported in our consolidated financial statements become deductible for income tax purposes, when net operating loss carry forwards are applied against future taxable income, or when tax credit carry forwards are utilized on our tax returns. As of December 30, 2018, the majority of our DTA resulted from net operating loss and tax credit carryforwards, which will not be realized unless we generate taxable income in the future. We evaluate our net deferred tax asset on a quarterly basis to determine whether current facts and circumstances indicate that the DTA may not be fully realizable and we provide for valuation allowances on those portions of the DTA that we don’t expect to realize. Significant judgment is required in determining the realizability of our DTA. The assessment of whether valuation allowances are required considers, among other matters, the nature, frequency and severity of any current and cumulative losses, forecasts of future profitability, the duration of statutory carry forward periods, our experience with loss carry forwards not expiring unused and tax planning alternatives. In analyzing the need for valuation allowances, we first considered our history of cumulative operating results for income tax purposes over the past three years in each of the tax jurisdictions in which we operate, our financial performance in recent quarters, statutory carry forward periods and tax planning alternatives. Finally, we considered both our near and long-term financial outlook. After considering all available evidence both positive and negative, we concluded that recognition of valuation allowances for substantially all of our DTA was not required. We recognized a valuation allowance relating to certain state net operating losses for which we believe that is it more likely than not that the benefit will not be realized. In recognition of this risk, we have provided a valuation allowance of $3.5 million on the deferred tax asset related to these state net operating loss carryforwards. The following is a summary of the components of our net deferred tax assets as of the periods presented: (in thousands) December 30, 2018 December 31, 2017 Deferred tax asset: Deferred rent $ 411 $ 567 Federal net operating loss carry-forwards 1,812 2,486 State net operating loss carry-forwards 4,130 3,573 Intangible property basis difference 131 138 Financing lease obligation 299 393 Tax credit carryover 2,164 1,761 Accrued expenses 205 74 Stock-based compensation 103 141 Deferred revenue 666 257 Lease reserve 107 449 Accrued and deferred compensation 36 38 Contribution carryover 46 36 Inventories 5 5 Total deferred tax asset $ 10,115 $ 9,918 Deferred tax liability: Property and equipment basis difference $ (568) $ (1,060) Inventories (83) (60) Prepaid expenses (236) (139) Intangible property basis difference — — Total deferred tax liability $ (887) $ (1,259) Net deferred tax assets 9,228 8,659 Valuation allowance (3,481) (2,836) Deferred tax asset, net $ 5,747 $ 5,823 During the year ended December 30, 2018, the net change in our DTA valuation allowance was approximately $645,000. As of December 30, 2018, we had cumulative state net operating loss carry-forwards for tax reporting purposes of approximately $62.8 million and federal net operating loss carry-forwards for tax reporting purposes of $8.6 million which, if not used, will begin to expire in fiscal 2019 and 2038, respectively. The following is a reconciliation from our statutory tax rate to our effective tax rate for the periods presented: Year Ended December 30, 2018 December 31, 2017 Federal statutory tax rate 21.0 % 34.0 % State taxes, net of valuation allowance and federal benefit 2.2 2.4 Federal rate change and impact on state benefit — (24.1) Foreign taxes 1.4 (0.9) Tax effect of permanent differences (3.5) (2.0) Tax effect of general business credits — 3.7 Tax effect of foreign tax credit (3.2) 0.9 Uncertain tax positions — 1.7 Stock-based compensation — (4.4) Other (4.9) 0.2 Effective tax rate 13.0 % 11.5 %

ASSET IMPAIRMENT AND ESTIMATED

ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS	12 Months Ended
	Dec. 30, 2018
Asset Impairment Charges [Abstract]
Asset Impairment, Estimated Lease Termination and Other Closing Costs [Text Block]	(14) ASSET IMPAIRMENT, ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS The following is a summary of asset impairment, estimated lease termination and other closing costs for the periods presented: Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Asset impairments, net $ 89 $ 3,154 Lease termination (income) charges and related costs (271) 3,403 Restaurant closure expenses 327 259 Asset impairment, estimated lease termination charges and other closing costs $ 145 $ 6,816 Below reflects the change in our reserve for lease termination costs for the periods presented: Deductions Credits to Additions Costs and Balance at Charged to Expenses Balance at Beginning of Costs and and Other End of (in thousands) Period Expenses Accounts Period Year Ended December 30, 2018 Reserve for lease termination costs and asset retirement obligations $ 1,799 511 (1,879) $ 431 Year Ended December 31, 2017 Reserve for lease termination costs and asset retirement obligations $ 594 3,150 (1,945) $ 1,799 These amounts were recorded in other current liabilities or other liabilities depending on when we expected the amounts to be paid.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	(15) FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement framework establishes a three-tier hierarchy. The three levels, in order of priority, are as follows: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities at the measurement date. Level 1 measurements are determined by observable inputs which include data sources and market prices available and visible outside of the entity. Level 2: Observable inputs other than quoted prices included within Level 1 for the asset or liability, either directly or indirectly. Level 3: Inputs that are used to estimate the fair value of the asset or liability. Level 3 measurements are determined by unobservable inputs, which include data and analyses developed within the entity to assess the fair value. For assets and liabilities falling within Level 3 of the fair value hierarchy, a change in the input assumptions used could result in a change in the estimated fair value of the asset or liability. Transfers in and out of levels will be based on our judgment of the availability of unadjusted quoted prices in active markets, other observable inputs, and non-observable inputs. The carrying amounts of cash and cash equivalents reported in the consolidated balance sheets approximates fair value based on current interest rates and short-term maturities. The carrying amount of accounts receivable approximates fair value due to the short-term nature of accounts receivable. We believe that the carrying amount of long-term debt approximates fair value due to the variable interest rates charged on long-term debt or as a result of the proximity of the refinancing to the end of the fiscal year. The following table (in thousands) summarizes the assets held for sale and property and equipment, net, measured at fair value in our consolidated balance sheet as of December 30, 2018 and December 31, 2017: (in thousands) Level 1 Level 2 Level 3 Total Balance at December 31, 2017 Assets Property and Equipment, net $ — $ — $ 828 $ 828 Property and Equipment, net, is recorded at fair value upon broker’s estimate of value or estimated discounted future cash flows (Level 3). These assets have been adjusted to net realizable value based upon the decision to dispose of the property.

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 30, 2018
Variable interest entity not primary beneficiary abstract
Variable interest entity disclosure [Text Block]	(16) VARIABLE INTEREST ENTITIES A variable interest holder is considered to be the primary beneficiary of a variable interest entity (“VIE”) if it has the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and has the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. Once an entity is determined to be a VIE, the primary beneficiary is required to consolidate the entity. We have an installment agreement with one of our franchisees as the result of refranchising our Lincoln, Nebraska restaurant. This franchisee is a VIE; however, the owners of the franchise operations are the primary beneficiaries of the entities; therefore, the franchise operations are not required to be consolidated in our consolidated financial statements. On March 1, 2016, we consummated the sale of our Chicago, Illinois-area restaurants. In conjunction with that agreement, we entered into lease assignment agreements with the respective purchasers and three of the landlords, releasing us of our obligations except in the event of default by the purchasers. As of December 30, 2018, the amount of the future lease payments for which we are liable is approximately $718,000. As of December 30, 2018, we had accrued approximately $233,000 related to the future obligations of these restaurants. While this franchise meets the definition of a VIE, the owners of the franchise operations are the primary beneficiaries of the entities, not the Company. Therefore, the franchise operations are not required to be consolidated in the Company’s consolidated financial statements. During the year ended December 30, 2018, the Company reached settlement agreements with all of the landlords in question. On November 1, 2017, we sold our Frederick, Maryland restaurant. Pursuant to the terms of the Frederick Agreement, we remained the primary obligor of the lease. As of December 30, 2018, the amount of future lease payments for which we would be liable in the event of a default are approximately $575,000. An accrual related to the future lease obligation was not considered necessary as of December 30, 2018. See Note 12 “Discontinued Operations.” On July 18, 2018, we and Clark Championship Products LLC (“Clark”), an entity owned by Travis Clark, became members of Mercury BBQ LLC (“Mercury”) for the purposes of building out and operating the inaugural Clark Crew BBQ restaurant in Oklahoma City, Oklahoma (the “Restaurant”). Clark will own 80% of the units outstanding of Mercury and we will own 20% of the units outstanding of Mercury. Mercury shall be governed by three managers, two of which will be appointed by us and one of which will be appointed by Clark. Also on July 18, 2018, we entered into a secured promissory note in the amount of $1.4 million (the “Loan”) with Mercury, the proceeds of which are required to be used for the build out of the Restaurant. The Loan bears interest at a rate of 10% per annum and requires payments of 100% of the excess monthly cash flows until the Loan and all interest accrued thereon is repaid. The Loan requires a balloon payment of unpaid principal and accrued interest on July 15, 2023 and may be prepaid at any time. Also on July 18, 2018, we and Clark entered into an intellectual property license agreement (the “License Agreement”) pursuant to which Clark granted to us an exclusive license to use and sublicense the patents, trademarks, trade names, service marks, logos and designs related to Clark Crew BBQ restaurants and products. The term of the License Agreement is indefinite and may only be terminated by mutual written consent, unless we breach the License Agreement. Because we have provided more than half of the subordinated financial support of Mercury and control Mercury via its representation on the board of managers, we have concluded that Mercury is a VIE, of which we are the primary beneficiary and must consolidate Mercury. There has been no material revenues, expenses, assets, or liabilities related to Mercury during the year ended December 30, 2018.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	(17) RELATED PARTY TRANSACTIONS Anand D. Gala is a franchisee and currently serves as one of our directors. Mr. Gala is the Founder, President and Chief Executive Officer of Gala Holdings International, a diversified holding company that conducts consulting, restaurant development and management operations. Charles Davidson is a franchisee of the Company and is the beneficial owner of approximately 18.6% of the Company’s common stock as of the date that these financial statements were available to be issued, by virtue of his ownership interest in Wexford Capital. The Company completed a rights offering during the year ended December 30, 2018, in which Wexford Capital purchased 352,845 shares of the Company’s common stock. The following table outlines amounts received from related parties during the years ended December 30, 2018 and December 31, 2017: Year Ended (in thousands) December 30, 2018 December 31, 2017 Revenues and NAF contributions - Anand Gala $ 1,538 $ 1,935 Revenues and NAF contributions - Charles Davidson 308 54 The following table outlines accounts receivable, net from related parties as of December 30, 2018 and December 31, 2017: (in thousands) December 30, 2018 December 31, 2017 Accounts receivable, net - Anand Gala $ 271 $ 301 Accounts receivable, net - Charles Davidson 44 32

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 30, 2018
Subsequent Events [Abstract]
Subsequent Events Disclosure [Text Block]	(18) SUBSEQUENT EVENTS We evaluated for the occurrence of subsequent events through the issuance date of our financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the consolidated financial statements except as noted below. On January 29, 2019, Famous Dave’s Ribs. Inc. (“Ribs”), our wholly owned subsidiary, entered into an asset purchase agreement (the “APA”), by and between Legendary BBQ, Inc., Cornerstar BBQ, Inc., Razorback BBQ, Inc., Larkridge BBQ, Inc., Mesa Mall BBQ, Inc., and Quebec Square BBQ, Inc. to purchase the assets and operations of five Famous Dave’s restaurants located in Colorado (the “Purchased Restaurants”). Pursuant to the APA, the contract purchase price for the Purchased Restaurants is approximately $4,100,000, exclusive of closing costs, plus an amount equal to the book value of the restaurant inventory, plus the assumption the gift card liability associated with the Purchased Restaurants. We completed the acquisition of four of the five restaurants on March 4, 2019 (the “First Four”). As of the date that these financial statements were available to be issued, the initial accounting for the First Four was incomplete and as such, it was impractical to include in these consolidated financial statements the pro forma impact of the acquisition.

VALUATION AND QUALIFYING ACCOUN

VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 30, 2018
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II. VALUATION AND QUALIFYING ACCOUNTS [Text Block]	Financial Statement Schedule SCHEDULE II. VALUATION AND QUALIFYING ACCOUNTS Additions Deductions Credits to Costs and Balance at Charged to Expenses Balance at Beginning of Costs and and Other End of (in thousands) Period Expenses Accounts Period Year ended December 31, 2017: Allowance for doubtful accounts $ 271 $ 1,599 $ (1,278) $ 592 Reserve for lease termination costs and asset retirement obligation 594 3,150 (1,945) 1,799 Reserve for corporate severance — 796 (441) 355 Year ended December 30, 2018: Allowance for doubtful accounts $ 592 $ — $ (400) $ 192 Reserve for lease termination costs and asset retirement obligation 1,799 511 (1,879) 431 Reserve for corporate severance 355 98 (453) —

NATURE OF BUSINESS AND SIGNIF_2

NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 30, 2018
Nature Of Business And Significant Accounting Policies [Abstract]
Nature Of Business [Policy Text Block]	Nature of business We, Famous Dave’s of America, Inc. (“Famous Dave’s” or the “Company”), were incorporated in Minnesota on March 14, 1994. We develop, own, operate and franchise restaurants under the name "Famous Dave’s.” As of December 30, 2018, there were 144 Famous Dave’s restaurants operating in 33 states, the Commonwealth of Puerto Rico, Canada, and the United Arab Emirates, including 17 Company-owned restaurants and 127 franchise-operated restaurants. An additional 6 3 franchise restaurants were committed to be developed through signed area development agreements as of December 30, 2018. Seasonality Our restaurants typically generate higher revenue in the second and third quarters of our fiscal year as a result of seasonal traffic increases and high catering sales experienced during the summer months, and lower revenue in the first and fourth quarters of our fiscal year, due to possible adverse weather which can disrupt customer and team member transportation to our restaurants.
Principles Of Consolidation Policy [Policy Text Block]	Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All inter-company transactions and balances have been eliminated in consolidation.
Management's Use Of Estimates [Policy Text Block]	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.
Reclassification [Policy Text Block]	Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year’s presentation.
Financial Instruments [Policy Text Block]	Financial instruments Due to their short-term nature, the carrying value of our current financial assets and liabilities approximates their fair value. The fair value of long-term debt approximates the carrying amount based upon our expected borrowing rate for debt with similar remaining maturities and comparable risk.
Segment Reporting [Policy Text Block]	Segment reporting We have Company-owned and franchise-operated restaurants in the United States, the Commonwealth of Puerto Rico, Canada and the United Arab Emirates, and operate within the single industry segment of foodservice. We make operating decisions on behalf of the Famous Dave’s brand which includes both Company-owned and franchise-operated restaurants. In addition, all operating expenses are reported in total and are not allocated to franchising operations for either external or internal reporting. As a result, we have concluded that we have a single reporting segment.
Fiscal Year [Policy Text Block]	Fiscal year Our fiscal year ends on the Sunday nearest to December 31 of each year. Our fiscal year is generally 52 weeks; however, it periodically consists of 53 weeks. The fiscal years ended December 30, 2018 (fiscal 2018) and December 31, 2017 (fiscal 2017) consisted of 52 weeks.
Cash And Cash Equivalents [Policy Text Block]	Cash and cash equivalents Cash equivalents include all investments with original maturities of three months or less or which are readily convertible into known amounts of cash and are not legally restricted. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000, while the remaining balances are uninsured. As of December 30, 2018 and December 31, 2017 , our uninsured cash and restricted cash balances were $4.6 million and $9.0 million, respectively. There have been no losses of uninsured amounts.
Restricted Cash and Marketing Fund [Policy Text Block]	Restricted cash and marketing fund We have a system-wide Marketing Development Fund, to which Company-owned restaurants, in addition to the majority of franchise-operated restaurants, contribute a percentage of net sales, currently 1.0%, for use in public relations and marketing development efforts. The assets held by this fund are considered to be restricted. Accordingly, we reflect the cash related to this fund within restricted cash and reflect the liability within accounts payable on our consolidated balance sheets. We had approximately $700,000 and $1.3 million in this fund as of December 30, 2018 and December 31, 2017 , respectively. In conjunction with certain lease agreements, we have deposited amounts for undrawn letters of credit in cash collateral accounts. We had approximately $143,000 for each of the years ended December 30, 2018 and December 31, 2017 , related to these undrawn letters of credit.
Accounts Receivable, Net [Policy Text Block]	Accounts receivable, net We provide an allowance for uncollectible accounts on accounts receivable based on historical losses and existing economic conditions, when relevant. We provide for a general bad debt reserve for franchise receivables due to increases in days sales outstanding and deterioration in general economic market conditions. This general reserve is based on the aging of receivables meeting specified criteria and is adjusted each quarter based on past due receivable balances. Additionally, we have periodically established a specific reserve on certain receivables as necessary. In assessing recoverability of these receivables, we make judgments regarding the financial condition of the franchisees based primarily on past and current payment trends, as well as other variables, including annual financial information, which our franchisees are required to submit to us. Any changes to the reserve are recorded in general and administrative expenses. Accounts receivable are written off when they become uncollectible, and payments subsequently received on such receivables are credited to the allowance for doubtful accounts. Accounts receivable balances written off have not exceeded allowances provided and we believe all accounts receivable in excess of allowances provided are fully collectible. If accounts receivable in excess of provided allowances are determined uncollectible, they are charged to expense in the period that determination is made. As of December 30, 2018, we had a receivable from one franchisee in the amount of $578,000, of which a portion was reserved in accordance with our standard policies.
Inventories [Policy Text Block]	Inventories Inventories consist principally of small wares and supplies, food and beverages, and retail goods, and are recorded at the lower of cost (first-in, first-out) or net realizable value.
Property, Equipment And Leasehold Improvements, Net [Policy Text Block]	Property, equipment and leasehold improvements, net Property, equipment and leasehold improvements are stated at cost, net of accumulated depreciation. We recognize depreciation expense utilizing the straight-line method once an asset has been placed into service. The following table outlines the useful lives of our major classes of property, equipment and leasehold improvements: Land N/A Buildings 30 years Leasehold improvements 0 - 30 years Furniture, fixtures, equipment and software (excluding restaurant signage) 3 - 7 years Restaurant signage 10 - 15 years Decor 7 years We capitalize labor costs associated with the implementation of significant information technology infrastructure projects based on actual labor rates per person including benefits, for all time spent on the implementation of software and are depreciated over 5 years. We capitalize construction overhead costs until the time a building is turned over to operations, which is approximately two weeks prior to opening and depreciate these items over the same useful life as leasehold improvements. We evaluate restaurant sites and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of restaurant sites to be held and used is measured by a comparison of the carrying amount of the restaurant site to the undiscounted future net cash flows expected to be generated on a restaurant-by-restaurant basis. If a restaurant site is determined to be impaired, the loss is measured as the amount by which the carrying amount of the restaurant site exceeds its fair value. Fair value is estimated based on the best information available including estimated future cash flows, expected growth rates in comparable restaurant sales, remaining lease terms and other factors.
Intangible Assets [Policy Text Block]	Intangible Assets We have transferable liquor licenses in jurisdictions with a limited number of authorized liquor licenses. These licenses were capitalized as indefinite-lived intangible assets and are included in intangible assets, net in our consolidated balance sheets. We review annually the liquor licenses for impairment. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies for nominal fees are expensed as incurred. Annual liquor license renewal fees are expensed over the renewal term. Goodwill represents the excess of cost over the fair value of identified net assets of businesses acquired. Goodwill is subject to an annual impairment analysis. We may assess qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount. If it is more likely than not the fair value of the reporting unit is less than its carrying amount, we identify potential impairments of goodwill by comparing the fair value of the reporting unit to its carrying amount, which includes goodwill and other intangible assets. The fair value of the reporting unit is calculated using a market approach. If the fair value of the reporting unit exceeds the carrying amount, the assets are not impaired. If the carrying amount exceeds the fair value, this is an indication that impairment may exist. We calculate the amount of the impairment by comparing the fair value of the assets and liabilities to the fair value of the reporting unit. The fair value of the reporting unit in excess of the value of the assets and liabilities is the implied fair value of the goodwill. If this amount is less than the carrying amount of goodwill, impairment is recognized for the difference. No goodwill impairment charges were recognized during the year ended December 30, 2018. We have lease interest assets that are reflected within intangible assets, net on our consolidated balance sheets. The current and long-term portion of lease interest liabilities are reflected within the other current liabilities and other liabilities line items on our consolidated balance sheets, respectively. Lease interest assets and liabilities are amortized to rent expense over the term of the leases to which they relate. Reacquired franchise rights are amortized over the life of the related franchise agreement. We evaluate reacquired franchise rights in conjunction with our impairment evaluation of long-lived assets.
Advertising Costs [Policy Text Block]	Advertising Advertising costs are charged to expense as incurred. Advertising costs were approximately $2.7 million and $2.2 million for the years ended December 30, 2018 and December 31, 2017 , respectively, and are included in operating expenses for local store marketing and in national advertising fund expenses for national advertising in the consolidated statements of operations.
Research And Development Expense Policy Text Block	Research and development costs Research and development costs represent all expenses incurred in relation to the creation of new menu and promotional offerings, recipe enhancements and documentation activities. Research and development costs were approximately $441,000 and $382,000 for the years ended December 30, 2018 and December 31, 2017 , respectively, and are included in general and administrative expenses in the consolidated statements of operations.
Pre-opening Expenses [Policy Text Block]	Pre-opening expenses All start-up and pre-opening costs are expensed as incurred. Pre-opening rent during the build-out period is included in pre-opening expense. We did not incur any pre-opening expenses during the years ended December 30, 2018 and December 31, 2017 .
Lease Accounting [Policy Text Block]	Leases Beginning in fiscal 2019, we are required to adopt ASC 842 – Leases . The new standard requires lessees to recognize a lease liability and a right-of-use asset for all leases which is equal to the present value of the remaining lease payments, discounted using the rate implicit in the lease (or the lessee’s incremental borrowing rate to the extent the rate implicit in the lease cannot be readily determined). If applicable, a lessee should also include the exercise price of an option to purchase the underlying asset if the lessee is reasonably certain to exercise that option, payments for penalties for terminating the lease if the lease term reflects the lessee exercising an option to terminate the lease and any amounts that the lessee is probable to owe pursuant to residual value guarantees. We have evaluated this standard and have determined it will have a material impact on our consolidated balance sheets. We have not chosen to early adopt this standard, and as such, information contained within this Annual Report on Form 10-K is disclosed pursuant to ASC 840 –Leases. We recognize rent expense on a straight-line basis for our operating leases over the entire lease term, including lease renewal options and build-out periods where the renewal is reasonably assured and the build-out period takes place prior to the restaurant opening or lease commencement date. Rent expense recorded during the build-out period is reported as pre-opening expense. We account for construction allowances by recording a receivable when collectability is considered to be probable, and relieve the receivable once the cash is obtained from the landlord for the construction allowance. Construction allowances are amortized as a credit to rent expense over the full term of the lease, including reasonably assured renewal options and build-out periods.
Exit and Disposal Costs [Policy Text Block]	Exit and disposal costs Exit or disposal activities, including restaurant closures, include the cost of disposing of the assets and other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred. Upon disposal of the assets associated with a closed restaurant, any gain or loss is recorded in the same caption as the original impairment within our consolidated statements of operations. Beginning in fiscal 2019, we will account for lease reserves pursuant to ASC 842. We recognize a liability for the fair value of a required asset retirement obligation (“ARO”) when such obligation is incurred. Our AROs are primarily associated with leasehold improvements which, at the end of a lease, we are contractually obligated to remove in order to comply with the lease agreement. Costs incurred for restaurants that have been closed, after the date of their closure, are presented within the asset impairment, estimated lease termination and other closing costs line item of our consolidated statements of operations.
Net (Loss) Income Per Common Share [Policy Text Block]	Net income (loss) per common share Basic net income (loss) per common share (“EPS”) is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the reporting period. Diluted EPS equals net (loss) income divided by the sum of the weighted average number of shares of common stock outstanding plus all additional common stock equivalents, such as stock options and restricted stock units, when dilutive. The following table is a reconciliation of basic and diluted net (loss) income per common share: Year Ended (in thousands, except per share data) December 30, 2018 December 31, 2017 Net (loss) income per share – basic: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - basic 8,599 7,015 Basic net income (loss) per share - continuing operations $ 0.57 $ (0.95) Basic net loss per share - discontinued operations — (0.21) Basic net income (loss) per share $ 0.57 $ (1.16) Net (loss) income per share – diluted: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - diluted 8,624 7,015 Diluted net income (loss) per share - continuing operations $ 0.56 $ (0.95) Diluted net loss per share - discontinued operations — (0.21) Diluted net income (loss) per share $ 0.56 $ (1.16) There were approximately 111,000 and 539,000 stock options as of December 30, 2018 and December 31, 2017 , respectively that were not included in the computation of diluted EPS because they were anti-dilutive.
Stock-based Compensation [Policy Text Block]	Stock-based compensation We recognize compensation cost for share-based awards granted to team members and board members based on their fair values at the time of grant over the requisite service period. Stock options granted to non-employees are marked to market as they vest. The bonus compensation of our Chief Executive Officer is issued in the form of unrestricted, freely tradable shares of our common stock and is expensed in full when earned. Our pre-tax compensation cost for stock options and other incentive awards is included in general and administrative expenses in our consolidated statements of operations. See Note 9 “Stock-based compensation.” Beginning in fiscal 2019, we are required to adopt ASU 2018-07 – Stock Compensation , which simplifies the accounting related to nonemployee share-based payments. The update brings the accounting for nonemployees in line with that of awards granted to employees. The standard allows for measurement at the grant date for equity awards as opposed to the earlier of the performance commitment date or the date performance is complete. The new standard allows an entity to use the expected term or the contractual term. We chose not to early-adopt this standard, and do not expect this standard to have a material impact on our financial statements.
Income Taxes [Policy Text Block]	Income Taxes We provide for income taxes based on our estimate of federal and state income tax liabilities. These estimates include, among other items, effective rates for state and local income taxes, allowable tax credits for items such as taxes paid on reported tip income, estimates related to depreciation and amortization expense allowable for tax purposes, and the tax deductibility of certain other items. Our estimates are based on the information available to us at the time that we prepare the income tax provision. We generally file our annual income tax returns several months after our fiscal year-end. Income tax returns are subject to audit by federal, state, and local governments, generally years after the tax returns are filed. These returns could be subject to material adjustments or differing interpretations of the tax laws.
Revenue from Contract with Customer [Policy Text Block]	Revenue recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014‑09, Revenue from Contracts with Customers. The FASB issued ASU No. 2016‑08, “Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” in March 2016, ASU 2016‑10 “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” in April 2016, ASU 2016‑11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014‑09 and 2014‑16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting” in May 2016 and ASU 2016‑12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” in May 2016. These new standards provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In July 2015, the FASB deferred the effective date of ASU 2014‑09 until annual and interim periods beginning on or after December 15, 2017. The new guidance permitted the use of either a full retrospective or modified retrospective transition method and early adoption was permitted. The Company has adopted this standard beginning with fiscal year 2018 utilizing the modified retrospective transition method, applied to all contracts. The new guidance did not impact the timing of revenue recognition on franchise royalty revenues, restaurant and merchandise sales or licensing revenue. Although the recognition of contributions from franchisees to the Company’s system-wide Public Relations and Marketing Development Fund (the “NAF”) did not change, the Company, beginning in fiscal 2018, now reports these contributions on a gross basis within the franchisee national advertising fund contributions line item on the consolidated statements of operations. Beginning in fiscal 2018, the Company recognizes franchise fee revenue on a straight-line basis over the life of the related franchise agreements and any exercised renewal periods. Cash payments are due upon the opening of a new restaurant or upon the execution of a renewal of the related franchise agreement. The Company’s performance obligation with respect to franchise fee revenues consists of a license to utilize the Company’s brand for a specified period of time, which is satisfied equally over the life of each franchise agreement. Area development fees are deferred until a new restaurant is opened pursuant to the area development agreement, at which time revenue is recognized on a straight-line basis over the life of the franchise agreement. Cash payments for area development agreements are typically due when an area development agreement has been executed. Gift card breakage revenue is recognized proportionately as gift cards are redeemed utilizing an estimated breakage rate based on the Company’s historical experience. Gift card breakage revenue is reported within the licensing and other revenue line item of the consolidated statements of operations. The following table summarizes the impact of the adoption of the new revenue standard on the Company’s previously reported consolidated balance sheets: (in thousands) December 31, 2017 New revenue standard adjustments January 1, 2018 Deferred tax asset, net $ 5,823 $ 579 $ 6,402 Other current liabilities 3,118 224 3,342 Other liabilities 3,963 2,077 6,040 Retained earnings 11,951 (1,722) 10,229 The increases to other current liabilities and other liabilities relate to deferred franchise fee revenue. The increase to deferred tax asset, net is related to the tax effects of these adjustments to deferred franchise fee revenue. These adjustments resulted in a net decrease to retained earnings as of the adoption date. Contract liabilities consist of deferred revenue resulting from franchise fees paid by franchisees. We classify these liabilities within other current liabilities and other liabilities within our consolidated balance sheets based on the expected timing of revenue recognition associated with these liabilities. The following table reflects the change in contract liabilities between the date of adoption (January 1, 2018) and December 30, 2018: (in thousands) Balance, January 1, 2018 $ 2,370 Revenue recognized (372) Balance, December 30, 2018 $ 1,998 The following table illustrates estimated revenues expected to be recognized in the future related to unsatisfied performance obligations as of December 30, 2018: (in thousands) Fiscal Year 2019 $ 209 2020 206 2021 201 2022 188 2023 166 Thereafter 1,028 Total $ 1,998 Adoption of the new revenue standard had no impact on the Company’s cash flows from operating, investing or financing activities.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Guidance Recently adopted accounting guidance Effective January 1, 2018, the Company adopted ASU No. 2016-18, “Statement of Cash Flows (Topic 230), Restricted Cash” (“ASU No. 2016-18”). ASU No. 2016-18 provides guidance on the presentation of restricted cash and restricted cash equivalents, which are now included with cash and cash equivalents when reconciling the beginning and ending cash amounts shown on the statements of cash flows. Using the retrospective transition method required under the standard, the Company has adjusted the presentation of its Consolidated Statement of Cash Flows for all periods presented. The adoption of ASU No. 2016-18 did not have any other impact on the Company’s Consolidated Financial Statements. Recent accounting guidance not yet adopted In February 2016, the FASB issued ASU 2016‑02, Leases (Topic 842), which supersedes the existing guidance for lease accounting, Leases (Topic 840). ASU 2016‑02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. Lessor accounting remains largely unchanged. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted for all entities. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which allows entities to initially apply the new lease standard as of the adoption date instead of at the beginning of the earliest period presented in the financial statements. The new lease standard provides for a modified retrospective approach or current period adjustment approach for all leases existing at, or entered into after the date of initial adoption, with an option to elect to use certain transition relief. We will adopt the new lease standard as of the effective date by applying the current period adjustment approach, utilizing the package of practical expedients available and the practical expedient to not reassess land easements. We are finalizing our analysis of the impact of Topic 842 to our accounting policies, processes, disclosures, and internal control over financial reporting and have implemented necessary upgrades to our existing lease system . We expect to record total operating lease liabilities of approximately $13.6 million and corresponding lease right of use assets of approximately $11.4 million based on the operating lease liabilities adjusted for deferred rent and liabilities associated with lease termination costs. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718), which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. Under the updated standard, an entity should apply the requirements of Topic 718 to nonemployee awards, except for specific guidance on inputs to an option-pricing model and the attribution of cost. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in the grantor’s own operations by issuing share-based payment awards. The amendments also clarify that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling or goods or services as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within that fiscal year. Early adoption is permitted, but no earlier than an entity’s adoption date of Topic 606. We expect to adopt this new standard as of the effective date. We do not believe that adoption of the new standard will have a material impact on our consolidated financial statements

NATURE OF BUSINESS AND SIGNIF_3

NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 30, 2018
Nature Of Business And Significant Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment, Useful Lives [Table Text Block]	Land N/A Buildings 30 years Leasehold improvements 0 - 30 years Furniture, fixtures, equipment and software (excluding restaurant signage) 3 - 7 years Restaurant signage 10 - 15 years Decor 7 years
Schedule of Earnings Per Share Reconciliation [Table Text Block]	Year Ended (in thousands, except per share data) December 30, 2018 December 31, 2017 Net (loss) income per share – basic: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - basic 8,599 7,015 Basic net income (loss) per share - continuing operations $ 0.57 $ (0.95) Basic net loss per share - discontinued operations — (0.21) Basic net income (loss) per share $ 0.57 $ (1.16) Net (loss) income per share – diluted: Net income (loss) from continuing operations $ 4,862 $ (6,666) Net loss from discontinued operations, net of tax — (1,457) Net income (loss) 4,862 (8,123) Weighted average shares outstanding - diluted 8,624 7,015 Diluted net income (loss) per share - continuing operations $ 0.56 $ (0.95) Diluted net loss per share - discontinued operations — (0.21) Diluted net income (loss) per share $ 0.56 $ (1.16)
Schedule of impact of adoption of new accounting standard	(in thousands) December 31, 2017 New revenue standard adjustments January 1, 2018 Deferred tax asset, net $ 5,823 $ 579 $ 6,402 Other current liabilities 3,118 224 3,342 Other liabilities 3,963 2,077 6,040 Retained earnings 11,951 (1,722) 10,229
Schedule of change in contract liabilities	(in thousands) Balance, January 1, 2018 $ 2,370 Revenue recognized (372) Balance, December 30, 2018 $ 1,998
Schedule of estimated revenues expected to be recognized in the future related to unsatisfied performance obligations	(in thousands) Fiscal Year 2019 $ 209 2020 206 2021 201 2022 188 2023 166 Thereafter 1,028 Total $ 1,998

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Dec. 30, 2018
Inventory Disclosure [Abstract]
Schedule Of Inventory Current [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Food and beverage $ 389 $ 324 Other — 58 Smallwares and supplies 333 251 $ 722 $ 633

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 30, 2018
Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Lease interest assets, gross carrying amount $ 1,091 $ 1,091 Lease interest assets, accumulated amortization (323) (286) Lease interest assets, net carrying amount 768 805 Goodwill 61 — Reacquired franchise rights, net 25 — Liquor licenses 635 1,035 Intangible assets, net $ 1,489 $ 1,840
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	(in thousands) Reacquired Franchise Rights, net Lease Interest Assets Fiscal 2019 $ 4 $ 38 Fiscal 2020 4 36 Fiscal 2021 4 36 Fiscal 2022 4 36 Fiscal 2023 4 36 Thereafter 5 586 $ 25 $ 768

PROPERTY, EQUIPMENT, AND LEAS_2

PROPERTY, EQUIPMENT, AND LEASEHOLD IMPROVEMENTS, NET (Tables)	12 Months Ended
	Dec. 30, 2018
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Equipment, And Leasehold Improvements, Net [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Land, buildings, and improvements $ 24,191 $ 26,234 Furniture, fixtures, equipment and software 16,108 19,884 Décor 681 764 Construction in progress 138 187 Accumulated depreciation and amortization (30,733) (35,627) Property, equipment and leasehold improvements, net $ 10,385 $ 11,442

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 30, 2018
Accrued Liabilities, Current [Abstract]
Other Current Liabilities [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Gift cards payable $ 1,035 $ 1,000 Accrued expenses 1,238 694 Lease reserves, current 161 1,165 Sales tax payable 274 242 State income tax payable 16 — Deferred franchise fees 207 — Accrued property and equipment purchases 39 17 Other current liabilities $ 2,970 $ 3,118

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 30, 2018
Other Liabilities [Abstract]
Schedule Of Other Liabilities [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Deferred rent $ 1,787 $ 2,463 Deferred franchise fees 1,791 — Miscellaneous other liabilities 441 730 Asset retirement obligations 16 119 Accrual for uncertain tax position 10 15 Long term lease reserve 254 514 Long term deferred compensation 193 122 Other liabilities $ 4,492 $ 3,963

LONG-TERM DEBT AND FINANCING _2

LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 30, 2018
Debt Disclosure [Abstract]
Schedule Of Debt [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Real Estate Loan $ 2,705 $ 3,581 Term Loan — 5,515 Less: deferred financing costs (131) (224) Less: current portion of long-term debt (163) (940) Long-term debt, less current portion $ 2,411 $ 7,932
Schedule Of Maturities Of Long Term Debt Table [Table Text Block]	(in thousands) Fiscal Year 2019 $ 163 2020 170 2021 178 2022 185 2023 194 Thereafter 1,815 Total $ 2,705
Schedule Of Financing Lease Obligations [Table Text Block]	( in thousands ) December 30, 2018 December 31, 2017 Financing lease obligation $ 1,209 $ 1,576 Less: deferred financing costs (3) (13) Less: current portion of financing lease obligation (1,206) (367) Financing lease obligation, less current portion $ — $ 1,196
Schedule Of Future Minimum Lease Payments For Financing Lease Obligation [Table Text Block]	(in thousands) Fiscal Year 2019 $ 1,232 Less: amounts representing interest (23) Total financing lease payable $ 1,209

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Occupancy Cost Information [Table Text Block]	Year Ended (in thousands) December 30, 2018 December 31, 2017 Rent expense $ 1,152 $ 2,950 Cash rental payments 1,926 3,024 Sublease income (263) (264)
Schedule Of Future Minimum Rental Payments For Operating Leases [Table Text Block]	(in thousands) Fiscal Year 2019 $ 2,089 2020 2,007 2021 2,033 2022 1,750 2023 1,151 Thereafter 2,875 Total operating lease obligations 11,905 Sublease income (972) Total $ 10,933

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 30, 2018
Stock-Based Compensation [Abstract]
Schedule of Share-Based Compensation [Table Text Block]	Year Ended (in thousands) December 30, 2018 December 31, 2017 Stock options $ 208 $ 218 Shares of common stock 70 85 Restricted stock — 10 $ 278 $ 313
Schedule of Stock Options Roll Forward [Table Text Block]	Weighted Average Number of Remaining Aggregate Options Weighted Average Contractual Intrinsic Value (in thousands) Exercise Price Life in Years (in thousands) Options outstanding at January 1, 2017 686 $ 9.15 5.7 $ Granted 165 4.20 — Exercised (3) 5.42 Canceled, forfeited or expired (309) 11.04 — Options outstanding at December 31, 2017 539 $ 6.60 6.6 $ Granted 90 7.67 — Exercised (102) 5.28 273 Canceled, forfeited or expired (143) 5.74 231 Options outstanding at December 30, 2018 384 $ 7.43 6.7 $ Options exercisable at December 30, 2018 215 $ 8.49 5.1 $
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	Year Ended December 30, 2018 December 31, 2017 Weighted-average fair value of options granted during the period $ 3.73 $ 1.78 Expected life (in years) 6.2 5.3 Expected dividend $ — $ — Expected stock volatility 45.94 % 43.47 % Risk-free interest rate 2.9 % 2.0 %

RETIREMENT SAVINGS PLANS (Table

RETIREMENT SAVINGS PLANS (Tables)	12 Months Ended
	Dec. 30, 2018
Retirement Savings Plans [Abstract]
Schedule of 401(k) Information [Table Text Block]	Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Employer contribution rate, percent of employee contributions 25.0 % 25.0 % Employee contribution rate, maximum percentage of employee earnings subject to employer matching 4.0 % 4.0 % Employee contributions $ 469 $ 529 Employer match $ 76 $ 87 Discretionary contributions $ — $ —
Schedule of Deferred Compensation Plan Information [Table Text Block]	Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Employer contribution rate, percent of employee contributions 25.0 % 25.0 % Employee contribution rate, maximum percentage of employee earnings subject to employer matching 4.0 % 4.0 % Declared interest rate 6.0 % 6.0 % Employee contributions $ 36 $ 41 Employer match and interest $ 17 $ 7 Distributions $ 30 $ 43

RESTAURANT ACQUISITIONS (Tables

RESTAURANT ACQUISITIONS (Tables)	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table presents the allocation of assets acquired and liabilities assumed during the twelve months ended December 30, 2018: (in thousands) Cash and cash equivalents $ 4 Inventory 66 Property, plant and equipment 91 Goodwill (gain on bargain purchase), net 42 Reacquired franchise rights, net 25 Total assets acquired 228 Gift card liability assumed (25) Total purchase price $ 203

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The following table provides certain information from our consolidated statements of operations related to the Mid-Atlantic Restaurants: Year Ended (in thousands) December 30, 2018 December 31, 2017 Restaurant sales, net $ — $ 18,831 Cost of sales — (16,998) General and administrative expenses — (149) Depreciation and amortization — (611) Operating income — 1,073 Loss on disposal attributable to discontinued operations — (3,419) Loss attributable to discontinued operations, before tax — (2,346) Loss attributable to discontinued operations, tax effect — 889 Loss attributable to discontinued operations, net of tax $ — $ (1,457) There were no assets or liabilities recorded in our consolidated balance sheets as of December 30, 2018 or December 31, 2017.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax Table Text Block	Year Ended (in thousands) December 30, 2018 December 31, 2017 United States $ 5,370 $ (7,807) Foreign 221 283 Total $ 5,591 $ (7,524)
Schedule Of Components Of Income Tax Expense Benefit [Table Text Block]	Year Ended (in thousands) December 30, 2018 December 31, 2017 Current: Federal $ 4 $ (418) State (17) — Foreign (77) (69) (90) (487) Deferred: Federal (532) 1,228 State (107) 117 (639) 1,345 Total income tax (expense) benefit $ (729) $ 858
Schedule of Intraperiod Tax Allocation [Table Text Block]	Year Ended (in thousands) December 30, 2018 December 31, 2017 Continuing operations $ (729) $ 858 Discontinued operations — 889 Total income tax (expense) benefit $ (729) $ 1,747
Schedule Of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(in thousands) Balance at January 1, 2017 115 Increases attributable to tax positions taken during prior periods — Audit settlements (89) Decreases due to lapses of statutes of limitations (13) Balance at December 31, 2017 13 Decreases due to lapses of statutes of limitations (5) Balance at December 30, 2018 $ 8
Schedule Of Deferred Tax Assets And Liabilities [Table Text Block]	(in thousands) December 30, 2018 December 31, 2017 Deferred tax asset: Deferred rent $ 411 $ 567 Federal net operating loss carry-forwards 1,812 2,486 State net operating loss carry-forwards 4,130 3,573 Intangible property basis difference 131 138 Financing lease obligation 299 393 Tax credit carryover 2,164 1,761 Accrued expenses 205 74 Stock-based compensation 103 141 Deferred revenue 666 257 Lease reserve 107 449 Accrued and deferred compensation 36 38 Contribution carryover 46 36 Inventories 5 5 Total deferred tax asset $ 10,115 $ 9,918 Deferred tax liability: Property and equipment basis difference $ (568) $ (1,060) Inventories (83) (60) Prepaid expenses (236) (139) Intangible property basis difference — — Total deferred tax liability $ (887) $ (1,259) Net deferred tax assets 9,228 8,659 Valuation allowance (3,481) (2,836) Deferred tax asset, net $ 5,747 $ 5,823
Schedule Of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 30, 2018 December 31, 2017 Federal statutory tax rate 21.0 % 34.0 % State taxes, net of valuation allowance and federal benefit 2.2 2.4 Federal rate change and impact on state benefit — (24.1) Foreign taxes 1.4 (0.9) Tax effect of permanent differences (3.5) (2.0) Tax effect of general business credits — 3.7 Tax effect of foreign tax credit (3.2) 0.9 Uncertain tax positions — 1.7 Stock-based compensation — (4.4) Other (4.9) 0.2 Effective tax rate 13.0 % 11.5 %

ASSET IMPAIRMENT AND ESTIMATE_2

ASSET IMPAIRMENT AND ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS (Tables)	12 Months Ended
	Dec. 30, 2018
Asset Impairment Charges [Abstract]
Asset Impairment, Estimated Lease Termination and Other Closing Costs [Table Text Block]	Year Ended (dollars in thousands) December 30, 2018 December 31, 2017 Asset impairments, net $ 89 $ 3,154 Lease termination (income) charges and related costs (271) 3,403 Restaurant closure expenses 327 259 Asset impairment, estimated lease termination charges and other closing costs $ 145 $ 6,816
Schedule Of Restructuring Reserve By Type Of Cost [Table Text Block]	Deductions Credits to Additions Costs and Balance at Charged to Expenses Balance at Beginning of Costs and and Other End of (in thousands) Period Expenses Accounts Period Year Ended December 30, 2018 Reserve for lease termination costs and asset retirement obligations $ 1,799 511 (1,879) $ 431 Year Ended December 31, 2017 Reserve for lease termination costs and asset retirement obligations $ 594 3,150 (1,945) $ 1,799

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	(in thousands) Level 1 Level 2 Level 3 Total Balance at December 31, 2017 Assets Property and Equipment, net $ — $ — $ 828 $ 828

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 30, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	The following table outlines amounts received from related parties during the years ended December 30, 2018 and December 31, 2017: Year Ended (in thousands) December 30, 2018 December 31, 2017 Revenues and NAF contributions - Anand Gala $ 1,538 $ 1,935 Revenues and NAF contributions - Charles Davidson 308 54 The following table outlines accounts receivable, net from related parties as of December 30, 2018 and December 31, 2017: (in thousands) December 30, 2018 December 31, 2017 Accounts receivable, net - Anand Gala $ 271 $ 301 Accounts receivable, net - Charles Davidson 44 32

NATURE OF BUSINESS AND SIGNIF_4

NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Details) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 30, 2018USD ($)itemrestaurant$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares
Franchisor Disclosure Line Items
Number Of Restaurants | restaurant	144
Number of States in which Entity Operates | item	33
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	4,600,000	$ 9,000,000
Losses on uninsured cash balances	$ 0	0
Franchisee Marketing Fund Contribution Rate	1.00%
Restricted Cash And Cash Equivalents	$ 842,000	1,590,000
Accounts receivable, net	4,300,000	3,768,000
Advertising Expense	2,700,000	2,200,000
Research and Development Expense	$ 441,000	$ 382,000
Basic net income per common share Abstract
Weighted average common shares outstanding basic | shares	8,599	7,015
Basic net income per common share | $ / shares	$ 0.57	$ (1.16)
Weighted average common shares outstanding diluted | shares	8,624	7,015
Diluted net income per common share | $ / shares	$ 0.56	$ (1.16)
Net income (loss) from continuing operations	$ 4,862,000	$ (6,666,000)
Net loss from discontinued operations, net of tax		(1,457,000)
Net income (loss)	$ 4,862,000	$ (8,123,000)
Income (loss) from continuing operations per basic share | $ / shares	$ 0.57	$ (0.95)
Income loss from discontinued operations per basic share | $ / shares		(0.21)
Income loss from continuing operations per diluted share | $ / shares	$ 0.56	(0.95)
Income loss from discontinued operations per diluted share | $ / shares		$ (0.21)
Anti-dilutive Securities Excluded From Computation Of Earnings Per Share Amount | shares	111	539
Goodwill
Goodwill impairment	$ 0
Customer Concentration Risk [Member]
Franchisor Disclosure Line Items
Accounts receivable, net	578,000
Cash Restricted for Letters of Credit [Member]
Franchisor Disclosure Line Items
Restricted Cash And Cash Equivalents	143,000
Public Relations and Marketing Development Fund [Member]
Franchisor Disclosure Line Items
Restricted Cash And Cash Equivalents	$ 700,000	$ 1,300,000
Franchised Units [Member]
Franchisor Disclosure Line Items
Number Of Restaurants | restaurant	127
Committed Restaurants | restaurant	63
Entity Operated Units [Member]
Franchisor Disclosure Line Items
Number Of Restaurants | restaurant	17
Building [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	30 years
Decor [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	7 years
Software [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] | Leasehold Improvements [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	0 years
Minimum [Member] | Restaurant Signage [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	10 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	7 years
Maximum [Member] | Leasehold Improvements [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	30 years
Maximum [Member] | Restaurant Signage [Member]
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Property, Plant and Equipment, Useful Life	15 years

BASIS OF PRESENTATION (ASC 606)

BASIS OF PRESENTATION (ASC 606) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Jan. 02, 2018	Jan. 01, 2018	Dec. 31, 2017
Cumulative effects of adoption of ASU 2014-09
Deferred tax asset	$ 5,747	$ 6,402		$ 5,823
Other current liabilities	2,970	3,342		3,118
Other liabilities	4,492	6,040		3,963
Retained earnings	15,075	$ 10,229		$ 11,951
Change in contract liabilities
Beginning balance, January 1, 2018	2,370
Revenue recognized	(372)
Ending balance, December 30, 2018	1,998
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	1,998
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-12-31
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 209
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-12-30
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 206
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-04
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 201
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-03
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 188
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-02
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 166
Revenue, remaining performance obligation, expected timing of satisfaction, period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Estimated future revenues expected to be recognized for performance obligations
Revenue expected to be recognized	$ 1,028
Revenue, remaining performance obligation, expected timing of satisfaction, period
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Cumulative effects of adoption of ASU 2014-09
Deferred tax asset			$ 579
Other current liabilities			224
Other liabilities			2,077
Retained earnings			$ (1,722)

BASIS OF PRESENTATION (ASU 2016

BASIS OF PRESENTATION (ASU 2016-02) (Details) - Accounting Standards Update 2016-02 - Scenario Forecast Adjustment $ in Millions	Dec. 30, 2018USD ($)
Recent Accounting Standards
Operating lease liability	$ 13.6
Lease right of use assets	$ 11.4

INVENTORIES (Details)

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Food And Beverage	$ 389	$ 324
Other		58
Small Wares And Supplies	333	251
Inventories	$ 722	$ 633

INTANGIBLE ASSETS, NET (Carryin

INTANGIBLE ASSETS, NET (Carrying Amounts) (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Intangible assets
Goodwill	$ 61
Liquor licenses	635	$ 1,035
Intangible assets, net	1,489	1,840
Lease Agreements [Member]
Intangible assets
Gross carrying amount	1,091	1,091
Accumulated amortization	(323)	(286)
Net carrying amount	768	$ 805
Franchise Rights [Member]
Intangible assets
Net carrying amount	$ 25

INTANGIBLE ASSETS, NET (Amortiz

INTANGIBLE ASSETS, NET (Amortization Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Lease Agreements [Member]
Intangible assets
Fiscal 2,019	$ 38
Fiscal 2,020	36
Fiscal 2,021	36
Fiscal 2,022	36
Fiscal 2,023	36
Thereafter	586
Net carrying amount	768	$ 805
Franchise Rights [Member]
Intangible assets
Fiscal 2,019	4
Fiscal 2,020	4
Fiscal 2,021	4
Fiscal 2,022	4
Fiscal 2,023	4
Thereafter	5
Net carrying amount	25
Amortization expense	$ 1
Estimated useful life	7 years

PROPERTY, EQUIPMENT, AND LEAS_3

PROPERTY, EQUIPMENT, AND LEASEHOLD IMPROVEMENTS, NET (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Property, Equipment, And Leasehold Improvements, Net [Abstract]
Land Buildings Improvements	$ 24,191	$ 26,234
Furniture Fixtures Equipment	16,108	19,884
Decor	681	764
Construction In Progress Gross	138	187
Accumulated depreciation and amortization	(30,733)	(35,627)
Property, equipment and leasehold improvements, net	$ 10,385	$ 11,442

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Jan. 02, 2018	Dec. 31, 2017
Accrued Liabilities, Current [Abstract]
Gift cards payable	$ 1,035		$ 1,000
Accrued expenses	1,238		694
Lease reserves, current	161		1,165
Sales tax payable	274		242
State income tax payable	16
Deferred franchise fees	207
Accrued property and equipment purchases	39		17
Total other current liabilities	$ 2,970	$ 3,342	$ 3,118

OTHER LIABILITIES (Details)

OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Jan. 02, 2018	Dec. 31, 2017
Other Liabilities [Abstract]
Deferred rent	$ 1,787		$ 2,463
Deferred franchise fees	1,791
Miscellaneous other liabilities	441		730
Asset retirement obligations	16		119
Accrual for uncertain tax position	10		15
Long term lease reserve	254		514
Long term deferred compensation	193		122
Total other liabilities	$ 4,492	$ 6,040	$ 3,963

LONG-TERM DEBT AND FINANCING _3

LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS (Narrative) (Details) $ in Thousands	Dec. 02, 2016USD ($)loan	Dec. 30, 2018USD ($)	Dec. 31, 2017
Debt Instrument [Line Items]
Number of loan agreements | loan	2
Debt Instrument, Face Amount	$ 10,000
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000
Line of Credit [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		3.25%
Line of Credit Facility, Average Outstanding Amount		$ 0
Spirit Financing Lease [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate		8.09%
Long-term Debt [Member]
Debt Instrument [Line Items]
Long-term Debt, Weighted Average Interest Rate		4.41%	4.27%
Second Loan Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 6,300
Debt Instrument, Basis Spread on Variable Rate		3.25%
First Loan Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 3,700
Debt Instrument, Years until Interest Rate Change		5 years
Debt Instrument, Basis Spread on Variable Rate		3.75%
Debt Instrument Interest Rate Stated Percentage		4.25%

LONG-TERM DEBT AND FINANCING _4

LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS (Long-Term Debt and Financing Lease) (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Debt Instrument Carrying Amount	$ 2,705
Less: current maturities	(1,369)	$ (1,307)
Long-term debt, less current portion	2,411	7,932
Financing Lease Obligations Total	1,209	1,576
Financing lease obligations, less current portion		1,196
First Loan Agreement [Member]
Debt Instrument Carrying Amount	2,705	3,581
Second Loan Agreement [Member]
Debt Instrument Carrying Amount		5,515
Long-term Debt [Member]
Less: deferred financing fees	(131)	(224)
Less: current maturities	(163)	(940)
Financing Lease Obligations [Member]
Less: deferred financing fees	(3)	(13)
Less: current maturities	$ (1,206)	$ (367)

LONG-TERM DEBT AND FINANCING _5

LONG-TERM DEBT AND FINANCING LEASE OBLIGATIONS (Future Maturities) (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Long-term debt maturities
Long-term Debt, Maturities, Repayments of Principal in 2019	$ 163
Long-term Debt, Maturities, Repayments of Principal in 2020	170
Long-term Debt, Maturities, Repayments of Principal in 2021	178
Long-term Debt, Maturities, Repayments of Principal in 2022	185
Long-term Debt, Maturities, Repayments of Principal in 2023	194
Long-term Debt, Maturities, Repayments of Principal Thereafter	1,815
Debt Instrument Carrying Amount	2,705
Financing lease obligations
Financing Lease Obligations, Future Minimum Payments Due in 2019	1,232
Financing Lease Obligations, Amounts Representing Interest	(23)
Financing Lease Obligations Total	$ 1,209	$ 1,576

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	Oct. 05, 2018	Dec. 30, 2018
Legal fees paid in settlement of litigation	$ 75
Minimum [Member]
Lessee, Operating Lease, Term of Contract		1 month
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate		5.00%
Compensatory damages sought		$ 20,000
Maximum [Member]
Lessee, Operating Lease, Term of Contract		13 years
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate		8.00%

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Rent Info) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 1,152	$ 2,950
Cash rental payments	1,926	3,024
Sublease income	$ (263)	$ (264)

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Future Minimum) (Details) $ in Thousands	Dec. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Future Minimum Payments Due in 2019	$ 2,089
Operating Leases, Future Minimum Payments, Due in 2020	2,007
Operating Leases, Future Minimum Payments, Due in 2021	2,033
Operating Leases, Future Minimum Payments, Due in 2022	1,750
Operating Leases, Future Minimum Payments, Due in 2023	1,151
Operating Leases, Future Minimum Payments, Due Thereafter	2,875
Operating Leases Future Minimum Payments Due	11,905
Operating Leases Future Minimum Payments Due Sublease Revenue	(972)
Net Operating Lease Obligations	$ 10,933

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Number of Shares Available for Grant	311,033
Allocated Share-based Compensation Expense	$ 278	$ 313
Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized	$ 434
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 10 months 13 days
Employee [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Non-Employee [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Minimum [Member] | Employee [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Maximum [Member] | Employee [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Maximum [Member] | Non-Employee [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Stock Option [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 208	218
Performance Shares [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 70	85
Restricted Stock [Member]
Share-based Compensation Arrangement By Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense		$ 10

STOCK-BASED COMPENSATION (Optio

STOCK-BASED COMPENSATION (Options Rollforward) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Stock-Based Compensation [Abstract]
Outstanding options at beginning of period (in shares)	539	686
Options granted	90	165
Exercise of stock options (in shares)	(102)	(3)
Options forfeited or expired (in shares)	(143)	(309)
Outstanding options at end of period (in shares)	384	539	686
Options Exercisable	215
Outstanding Weighted Average Price at beginning of period	$ 6.60	$ 9.15
Granted Weighted Average Exercise Price	7.67	4.20
Exercised Weighted Average Exercise Price	5.28	5.42
Forfeited or Expired Weighted Average Exercise Price	5.74	11.04
Outstanding Weighted Average Price at end of period	7.43	$ 6.60	$ 9.15
Exercisable Weighted Average Exercise Price	$ 8.49
Options Outstanding Weighted Average Remaining Contractual Term	6 years 8 months 12 days	6 years 7 months 6 days	5 years 8 months 12 days
Options Exercisable Weighted Average Remaining Contractual Term	5 years 1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 29	$ 598	$ 1
Stock Options Exercised In Period Total Intrinsic Value	273	$ 5
Stock Options Canceled, Forefeited or Expired Intrinsic Value	231
Stock Options Exercisable Intrinsic Value	$ 13

STOCK-BASED COMPENSATION (Valua

STOCK-BASED COMPENSATION (Valuation Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Stock-Based Compensation [Abstract]
Weighted-average fair value of options granted during the period	$ 3.73	$ 1.78
Expected life (in years)	6 years 2 months 12 days	5 years 3 months 18 days
Expected stock volatility	45.94%	43.47%
Risk-free interest rate	2.90%	2.00%

RETIREMENT SAVINGS PLANS (Detai

RETIREMENT SAVINGS PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Defined Contribution Plan, Employer Matching Contribution, Percent	25.00%	25.00%
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	4.00%	4.00%
Defined Contribution Plan, Employee Contribution	$ 469	$ 529
Defined Contribution Plan, Employer Match	$ 76	$ 87
Deferred Compensation Arrangements [Abstract]
Deferred Compensation Arrangement with Individual, Defined Contribution Plan, Employer Matching Contribution, Percent	25.00%	25.00%
Deferred Compensation Arrangements, Maximum Annual Contribution Per Employee, Percent	4.00%	4.00%
Deferred Compensation Arrangements, Interest Paid, Percent	6.00%	6.00%
Deferred Compensation Arrangement with Individual, Employee Contribution	$ 36	$ 41
Deferred Compensation Arrangement with Individual, Employer Contribution	17	7
Deferred Compensation Arrangement with Individual, Distributions Paid	$ 30	$ 43

RESTAURANT ACQUISITIONS (Assets

RESTAURANT ACQUISITIONS (Assets Acquired) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Oct. 08, 2018	Aug. 06, 2018
Goodwill deductible for tax purposes	$ 61
Goodwill, (gain on bargain purchase), net	61
Revenues	54,888	$ 64,595
Net loss	(4,862)	$ 8,123
Restaurant Acquisitions 2018
Cash and cash equivalents	4
Inventory	66
Property, plant and equipment	91
Goodwill, (gain on bargain purchase), net	42
Total assets acquired	228
Gift card liability assumed	(25)
Total purchase price	203
Revenues	1,000
Net loss	64
Janesville,WI
Total purchase price				$ 37
Greenwood, IN
Total purchase price			$ 191
Franchise Rights [Member]
Reacquired franchise rights, net	25
Franchise Rights [Member] | Restaurant Acquisitions 2018
Reacquired franchise rights, net	$ 25

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details)	12 Months Ended
	Dec. 30, 2018USD ($)restaurant	Dec. 31, 2017USD ($)
Impaired Long-Lived Assets Held for Sale [Line Items]
Total assets	$ 0	$ 0
Total liabilities	$ 0	0
Discontinued operations		889,000
Income (loss) attributable to discontinued operations, net of tax		(1,457,000)
Mid-Atlantic Restaurants [Member]
Impaired Long-Lived Assets Held for Sale [Line Items]
Number of Locations Sold | restaurant	8
Restaurants sold, contract purchase price, gross	$ 2,350,000
Restaurants sold, contract purchase price, credits	$ 750,000
Restaurants sold, duration of time to utilize credit	1 year
Restaurants sold, line of credit, maximum amount	$ 750,000
Restaurants sold, percentage of rent to be paid by purchaser	50.00%
Restaurants Sold, Line of Credit Agreement, Term	4 years
Restaurants sold, Line of Credit Agreement, Interest Rate	4.25%
Restaurants Sold, EBITDA Guarantee Percentage	50.00%
Restaurants Sold, EBITDA Guarantee, Twelve Month Threshold Amount	$ 25,000
Restaurants Sold, EBITDA Guarantee, Eighteen Month Threshold Amount	37,500
Discontinued Operation, Amounts of Material Contingent Liabilities Remaining	$ 33,000
Restaurant sales, net		18,831,000
Cost of sales		(16,998,000)
General and administrative expenses		(149,000)
Depreciation and amortization		(611,000)
Operating income		1,073,000
Gain (loss) on disposal attributable to discontinued operations		(3,419,000)
Income (loss) attributable to discontinued operations, before tax		(2,346,000)
Discontinued operations		889,000
Income (loss) attributable to discontinued operations, net of tax		$ (1,457,000)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Examination Penalties And Interest Expense	$ (22,000)
Income Tax Examination, Penalties and Interest Accrued	2,000
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 8,000
Federal statutory tax rate	21.00%	34.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 645,000
Domestic Tax Authority [Member]
Open Tax Year	2,014
Operating Loss Carryforwards	$ 8,600,000
Operating Loss Carryforwards, Expiration Dates	Dec. 30, 2038
State and Local Jurisdiction [Member]
Open Tax Year	2,013
Operating Loss Carryforwards	$ 62,800,000
Operating Loss Carryforwards, Expiration Dates	Dec. 29, 2019

INCOME TAXES (Income Before Inc

INCOME TAXES (Income Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
United States	$ 5,370	$ (7,807)
Foreign	221	283
Total	$ 5,591	$ (7,524)

INCOME TAXES (Components of Inc

INCOME TAXES (Components of Income Tax) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal	$ 4	$ (418)
State	(17)
Foreign	(77)	(69)
Current Income Tax Expense (Benefit), Total	(90)	(487)
Federal	(532)	1,228
State	(107)	117
Deferred Income Tax Expense (Benefit), Total	(639)	1,345
Income tax benefit	$ (729)	$ 858

INCOME TAXES (Intraperiod Tax A

INCOME TAXES (Intraperiod Tax Allocation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax (expense) benefit	$ (729)	$ 858
Discontinued operations		889
Total income tax benefit	$ (729)	$ 1,747

INCOME TAXES (Unrecognized Tax

INCOME TAXES (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits, Beginning Balance	$ 13	$ 115
Audit settlements		(89)
Decreases due to lapses of statutes of limitations	(5)	(13)
Unrecognized Tax Benefits, Ending Balance	$ 8	$ 13

INCOME TAXES (Deferred Tax Asse

INCOME TAXES (Deferred Tax Assets) (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Jan. 02, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Deferred rent	$ 411		$ 567
Federal net operating loss carry-forwards	1,812		2,486
State net operating loss carry-forwards	4,130		3,573
Intangible property basis difference	131		138
Financing lease obligation	299		393
Tax credit carryover	2,164		1,761
Accrued expenses	205		74
Stock-based compensation	103		141
Deferred revenue	666		257
Lease reserve	107		449
Accrued and deferred compensation	36		38
Contribution carryover	46		36
Inventories	5		5
Total deferred tax assets	10,115		9,918
Property and equipment basis difference	(568)		(1,060)
Inventories	(83)		(60)
Prepaid expenses	(236)		(139)
Deferred Tax Liabilities, Gross	(887)		(1,259)
Net deferred tax assets	9,228		8,659
Valuation allowance	(3,481)		(2,836)
Deferred tax asset	$ 5,747	$ 6,402	$ 5,823

INCOME TAXES (Effective Tax Rat

INCOME TAXES (Effective Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Federal statutory tax rate	21.00%	34.00%
State taxes, net of valuation allowance and federal benefit	2.20%	2.40%
Federal rate change and impact on state benefit		(24.10%)
Foreign taxes	1.40%	(0.90%)
Tax effect of permanent differences	(3.50%)	(2.00%)
Tax effect of general business credits		3.70%
Tax effect of foreign tax credit	(3.20%)	0.90%
Uncertain tax positions		1.70%
Stock-based compensation		(4.40%)
Other	(4.90%)	0.20%
Effective tax rate	13.00%	11.50%

ASSET IMPAIRMENT, ESTIMATED LEA

ASSET IMPAIRMENT, ESTIMATED LEASE TERMINATION AND OTHER CLOSING COSTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairments, net	$ 89	$ 3,154
Asset impairment, estimated lease termination and other closing costs	145	6,816
Lease Termination Charges [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Business exit costs	(271)	3,403
Balance at Beginning of Period	1,799	594
Additions Charged To Cost And Expense	511	3,150
Valuation Allowances And Reserves Deductions	(1,879)	(1,945)
Balance at End of Period	431	1,799
Restaurant Closure Expenses [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Business exit costs	$ 327	$ 259

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) $ in Thousands	Dec. 30, 2018USD ($)
Assets Fair Value Disclosure [Abstract]
Property and Equipment, Net Fair Value Disclosure	$ 828
Fair Value Inputs, Level 3 [Member]
Assets Fair Value Disclosure [Abstract]
Property and Equipment, Net Fair Value Disclosure	$ 828

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details) - USD ($) $ in Thousands	Jul. 18, 2018	Dec. 30, 2018
Chicago Restaurants [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity, Entity Maximum Loss, Exposure Amount		$ 718
Variable Interest Entity, Nonconsolidated, Carrying Amount, Liabilities		233
Mid-Atlantic Restaurants [Member]
Variable Interest Entity [Line Items]
Variable Interest Entity, Entity Maximum Loss, Exposure Amount		$ 575
Mercury BBQ LLC [Member]
Variable Interest Entity [Line Items]
Promissory note	$ 1,400
Interest rate on promissory note	10.00%
Percentage of excess cash flows to be used to repay note receivable	100.00%
Mercury BBQ LLC [Member]
Variable Interest Entity [Line Items]
Ownership percentage	20.00%
Clark Championship Products LLC [Member] | Mercury BBQ LLC [Member]
Variable Interest Entity [Line Items]
Ownership percentage	80.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Wexford Capital Ownership Percentage	18.60%
Wexford Capital, Shares Purchased in Rights Offering	352,845
Director [Member]
Related Party Transaction [Line Items]
Revenues and NAF contributions	$ 1,538	$ 1,935
Accounts receivable from related parties	271	301
Investor [Member]
Related Party Transaction [Line Items]
Revenues and NAF contributions	308	54
Accounts receivable from related parties	$ 44	$ 32

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - Purchased Restaurants, Colorado [Member]	Jan. 29, 2019USD ($)restaurant
Subsequent event line items
Number of restaurants acquired | restaurant	5
Contract purchase price | $	$ 4,100,000

VALUATION AND QUALIFYING ACCO_2

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Allowance For Doubtful Accounts [Member]
Valuation And Qualifying Accounts Disclosure Line Items
Balance at Beginning of Period	$ 592	$ 271
Additions Charged To Cost And Expense		1,599
Valuation Allowances And Reserves Deductions	(400)	(1,278)
Balance at End of Period	192	592
Business Restructuring Reserves [Member]
Valuation And Qualifying Accounts Disclosure Line Items
Balance at Beginning of Period	1,799	594
Additions Charged To Cost And Expense	511	3,150
Valuation Allowances And Reserves Deductions	(1,879)	(1,945)
Balance at End of Period	431	1,799
Employee Severance [Member]
Valuation And Qualifying Accounts Disclosure Line Items
Balance at Beginning of Period	355
Additions Charged To Cost And Expense	98	796
Valuation Allowances And Reserves Deductions	$ (453)	(441)
Balance at End of Period		$ 355