Significant Accounting Policies (Policies) | 12 Months Ended |
Dec. 31, 2018 |
Accounting Policies [Abstract] | |
Basis of Accounting, Policy [Policy Text Block] | Basis of Presentation The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. |
Reclassification, Policy [Policy Text Block] | Reclassifications Certain reclassifications of the 2017 $3.6 December 31, 2017 $3.6 no |
Substantial Doubt about Going Concern [Policy Text Block] | Going Concern The Company has incurred losses resulting in an accumulated deficit of $111.9 $45.9 $33.2 December 31, 2018. December 31, 2018, $2.6 April 2, 2019, March 31, 2019; ( 90 2018; April 1, 2019. The Company is evaluating strategic alternatives including the sale of the Company, the potential sale of the Company’s assets through a Chapter 11 may may no third may 11 may may not may may no The accompanying consolidated financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and settlement of liabilities in the normal course of business, and do not may |
Use of Estimates, Policy [Policy Text Block] | Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could materially differ from those estimates. Significant items subject to such estimates and assumptions include the impairment of long lived assets, lease termination and closed store reserves, legal reserves, stock based compensation expense, and income taxes. |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash and Cash Equivalents We consider all highly liquid investments that are readily convertible into cash and have an original maturity of three three |
Receivables, Policy [Policy Text Block] | Accounts Receivable Accounts receivable primarily consists of amounts due from delivery services and certain franchise restaurants. The allowance for doubtful accounts is our best estimate of the amount of probable credit losses in our existing accounts receivable based on a specific review of account balances. Account balances are charged against the allowance after all means of collection have been exhausted and the potential for recoverability is considered remote. The allowance for doubtful accounts is zero December 31, 2018 2017, |
Investment, Policy [Policy Text Block] | Investments Investments consist primarily of certificates of deposit that are generally highly liquid in nature. We classify our investments based on the intended holding period. |
Inventory, Policy [Policy Text Block] | Inventory Inventory consists of food and beverage products that are valued at the lower of cost or net realizable value using the first first |
Concentration Risk, Credit Risk, Policy [Policy Text Block] | Concentration of Credit Risk Financial instruments that potentially subject us to a concentration of credit risk principally consist of cash and cash equivalents, investments and accounts receivable. We maintain our day-to-day operating cash balances in non-interest-bearing transaction accounts, which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. not |
Property, Plant and Equipment, Policy [Policy Text Block] | Property and Equipment Property and equipment are recorded at cost. We capitalize all direct costs on the construction of leasehold improvements and interest incurred during the construction and development period. Leasehold improvements are amortized over the shorter of the useful life of the asset or the related lease term that includes reasonably assured lease renewals as determined on the date of acquisition of the leasehold improvement. Improvements that materially extend the life of an asset are capitalized while repair and maintenance costs are expensed as incurred. Depreciation and amortization are recorded on a straight-line basis over the following estimated useful lives: Furniture and fixtures (in years) 5 - 7 Equipment (in years) 2 - 7 Computer software and electronic equipment (in years) 3 Leasehold improvements Shorter of the useful life or the lease term |
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | Impairment of Long-Lived Assets We evaluate long-lived assets, such as property and equipment, for impairment whenever events or changes indicate that the carrying value of those assets may not not As a result of the process described above, we recorded long-lived asset impairment charges of $18.3 $9.3 2018 2017, |
Fair Value of Financial Instruments, Policy [Policy Text Block] | 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. As such, fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, a three Level 1: Fair values determined by quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access. Level 2: Fair values utilize inputs other than quoted prices that are observable for the asset or liability, and may Level 3: Fair values determined by unobservable inputs that are not may The carrying value for certain of our financial instruments, including cash and cash equivalents, accounts receivable and accounts payable approximates fair value because of their short-term nature. Our investments represent certificates of deposit that are valued using market observable inputs (Level 2 2 In addition to our assets and liabilities that are measured at fair value on a recurring basis, we are required by GAAP to measure certain assets and liabilities at fair value on a nonrecurring basis after initial recognition. Generally, assets, liabilities and reporting units are measured at fair value on a nonrecurring basis as a result of impairment reviews and any resulting impairment charge. In connection with our impairment review of long-lived assets described above, we measured the fair value of our asset groups that were not 2 3 3 |
Lessee, Leases [Policy Text Block] | Leases We lease our restaurant locations under operating lease agreements with initial terms ranging from 10 20 We record a liability for lease termination costs consisting of the net present value of remaining lease obligations, net of estimated sublease rentals that could be reasonably obtained, at the date we cease using a property, and measure fair value using Level 3 |
Revenue Recognition, Policy [Policy Text Block] | Revenue Recognition for 2018 Revenues from food, beverage, and alcohol sales are recognized when payment is tendered at the point of sale. Restaurant sales are recorded net of promotions, discounts and sales taxes. The sales tax obligation is included in “Accrued expenses” on the consolidated balance sheets until the taxes are remitted to the appropriate taxing authority. We sell gift cards to our customers in our restaurants and through selected third no not $36,000 $0.2 December 31, 2018 2017, During the third 2018 one $1 December 31, 2018, not $0.1 one We execute franchise agreements for units owned and operated by third not $0.3 $0.9 December 31, 2018 December 31, 2017, $0.1 December 31, 2018 zero December 31, 2017 Upon adoption of the new revenue recognition standard, we reversed $0.3 January 1, 2018. $0.3 December 31, 2018. $0.1 January 1, 2018 Revenue Recognition for 2017 Revenues from food, beverage, and alcohol sales are recognized when payment is tendered at the point of sale. Revenues from gift card sales are recognized upon redemption. Prior to redemption, the outstanding balances of all gift cards are included in accrued expenses in the accompanying consolidated balance sheets. We recognize gift card breakage income when the likelihood of the redemption of the gift cards becomes remote. We execute franchise agreements for units operated by third |
Sales Tax Policy [Policy Text Block] | Sales Taxes Revenues are presented net of sales taxes. The sales tax obligation is included in accrued expenses until the taxes are remitted to the appropriate taxing authorities. |
Advertising Costs, Policy [Policy Text Block] | Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred. Advertising and marketing expense for 2018 2017 $0.7 $1.7 |
Preopening Expense Policy [Policy Text Block] | Preopening Expense Costs directly related to the opening of new restaurants, including employee relocation, travel, employee payroll and related training costs, and rent expense subsequent to the date we take possession of the property through the restaurant opening are expensed as incurred and recorded within Preopening expense within the consolidated statement of operations. |
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block] | Stock-Based Compensation We maintain stock award plans under which we may five 25% four 25% one may |
Income Tax, Policy [Policy Text Block] | Income Taxes We compute income taxes using the asset and liability method, under which deferred income tax assets and liabilities are recognized based on the differences between the financial reporting bases and the respective tax bases of assets and liabilities. Deferred tax assets and liabilities are measured using current enacted tax rates expected to apply to taxable income in the years in which we expect the temporary differences to reverse. Any effects of changes in income tax rates or tax laws are included in the provision for income taxes in the period that includes the enactment date. We routinely assess the realizability of our deferred tax assets by jurisdiction and may may not may We evaluate our tax exposures associated with our various tax filing positions and recognize a tax benefit from an uncertain tax position only if it is more likely than not 50% not We recognize interest to be paid on an underpayment of income taxes in interest expense and any related statutory penalties in the provision for income taxes in our consolidated statement of income. Accrued interest and penalties are included within the related tax liability on our consolidated balance sheet. |
Earnings Per Share, Policy [Policy Text Block] | Net Loss Per Share Basic and diluted loss per common share is computed by dividing loss by the weighted average number of common shares outstanding during the period. For 2018 2017, 0.6 0.9 not The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): 201 8 201 7 Numerator: Net loss $ (31,968 ) $ (23,432 ) Denominator: Weighted average shares — basic 12,186 10,121 Effect of dilutive stock options — — Weighted average shares — diluted 12,186 10,121 Net loss per share: Basic and diluted $ (2.62 ) $ (2.32 ) |
New Accounting Pronouncements, Policy [Policy Text Block] | Recently Adopted Accounting Standards Revenue Recognition Effective January 1, 2018 2014 09 606 We have concluded there was not We adopted the new standard to all contracts at the date of initial application, effective January 1, 2018, $0.3 2018 2017 605. no 2018. $0.3 $0.3 December 31, 2018. In addition to the changes presented above, we have historically recognized sales commissions as a component of general and administrative expense as they are incurred. Under the new standard, certain sales commissions will be capitalized and amortized to general and administrative expense over the expected life of the customer relationship. We recognized less than a $0.1 January 1, 2018. During the second 2018, $0.3 third 2018, six $0.2 December 31, 2018 $0.7 Stock-Based Compensation In May 2017, 2017 09,”Stock 718 718 1 2 3 2017 09 first 2018, not Statement of Cash Flows In August 2016, 2016 15, 2016 15 230, 2016 15 first 2018, not Recently Issued Accounting Standards Leases In February 2016, 842, 842” December 15, 2018. July 2018, not 842 not not 842 We have adopted the requirements of the new lease standard effective January 1, 2019. not three not not 12 $85.3 December 31, 2018, not no 2016 02. Income Taxes In March 2018, 2018 05, 740 No. 118. 2018 05 740 10 no no In February 2018 2018 02, 220 not December 15, 2018. Internal Use Software In August 2018, No. 2018 15, 2018 15” December 15, 2019 not not Stockholders’ Equity In August 2018, No. 33 10532, “Disclosure Update and Simplification” first 10 first 2019. |