Ruths Hospitality (RUTH) 10-Q 6 May 14 2014 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 30, 2014	Apr. 25, 2014	Apr. 25, 2014
		Unvested Restricted Stock [Member]	Common Stock [Member]
Document Information [Line Items]	'	'	'
Entity Registrant Name	'Ruths Hospitality Group, Inc.	'	'
Document Type	'10-Q	'	'
Current Fiscal Year End Date	'--12-28	'	'
Entity Common Stock, Shares Outstanding	'	822,140	36,026,627
Amendment Flag	'false	'	'
Entity Central Index Key	'0001324272	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Period End Date	30-Mar-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q1	'	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets - Unaudited (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$3,723	$10,586
Accounts receivable, less allowance for doubtful accounts 2014 - $779; 2013 - $779	10,419	13,409
Inventory	7,721	7,913
Prepaid expenses and other	2,095	2,484
Deferred income taxes	6,935	4,598
Total current assets	30,893	38,990
Property and equipment, net of accumulated depreciation 2014 - $125,866; 2013 - $122,691	91,088	91,470
Goodwill	24,293	22,097
Franchise rights	32,418	32,200
Trademarks	10,276	10,276
Other intangibles, net of accumulated amortization 2014 - $2,756; 2013 - $2,703	5,771	5,804
Deferred income taxes	21,994	24,984
Other assets	2,155	2,260
Total assets	218,888	228,081
Current liabilities:	'	'
Accounts payable	12,063	14,965
Accrued payroll	12,580	18,128
Accrued expenses	6,582	8,457
Deferred revenue	26,093	31,836
Other current liabilities	7,873	7,217
Total current liabilities	65,191	80,603
Long-term debt	22,000	19,000
Deferred rent	22,732	23,235
Other liabilities	4,497	4,590
Total liabilities	114,420	127,428
Shareholders' equity:	'	'
Common stock, par value $.01 per share; 100,000,000 shares authorized, 35,132,637 shares issued and outstanding at March 30, 2014 34,990,170 shares issued and outstanding at December 29, 2013	351	350
Additional paid-in capital	165,854	169,107
Accumulated deficit	-61,737	-68,804
Total shareholders' equity	104,468	100,653
Total liabilities and shareholders' equity	$218,888	$228,081

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets - Unaudited (Parentheticals) (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, except Share data, unless otherwise specified
Allowance for doubtful accounts (in Dollars)	$779	$779
Property and equipment, accumulated depreciation (in Dollars)	125,866	122,691
Other intangibles, accumulated amortization (in Dollars)	$2,756	$2,703
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	35,132,637	34,990,170
Common stock, shares outstanding	35,132,637	34,990,170
Treasury stock, shares	71,950	71,950

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income - Unaudited (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Revenues:	'	'
Restaurant sales	$104,377	$101,419
Franchise income	4,036	3,663
Other operating income	1,330	896
Total revenues	109,743	105,978
Costs and expenses:	'	'
Food and beverage costs	32,951	31,613
Restaurant operating expenses	50,074	48,400
Marketing and advertising	2,243	1,974
General and administrative costs	7,120	7,253
Depreciation and amortization expenses	3,127	3,597
Pre-opening costs	410	1
Total costs and expenses	95,925	92,838
Operating income	13,818	13,140
Other income (expense):	'	'
Interest expense, net	-287	-516
Other	16	34
Income from continuing operations before income tax expense	13,547	12,658
Income tax expense	4,469	3,842
Income from continuing operations	9,078	8,816
Loss from discontinued operations, net of income tax benefit: 2014 - $171; 2013 - $735	-213	-1,155
Net income	$8,865	$7,661
Basic earnings (loss) per common share:	'	'
Continuing operations (in Dollars per share)	$0.25	$0.25
Discontinued operations (in Dollars per share)	$0	($0.03)
Basic earnings per share (in Dollars per share)	$0.25	$0.22
Diluted earnings (loss) per common share:	'	'
Continuing operations (in Dollars per share)	$0.25	$0.25
Discontinued operations (in Dollars per share)	$0	($0.03)
Diluted earnings per share (in Dollars per share)	$0.25	$0.22
Shares used in computing net income (loss) per common share:	'	'
Basic (in Shares)	35,094,652	34,456,380
Diluted (in Shares)	35,822,458	35,505,778
Cash dividends declared per common share (in Dollars per share)	$0.05	$0

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Income - Unaudited (Parentheticals) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Loss from discontinued operations, income tax benefit	$171	$735

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Shareholdersb Equity - Unaudited (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
In Thousands, except Share data	USD ($)	USD ($)	USD ($)		USD ($)
Balance at at Dec. 30, 2012	$344	$167,404	($87,015)	'	$80,733
Balance at (in Shares) at Dec. 30, 2012	34,434,000	'	'	72,000	'
Net income	'	'	7,661	'	7,661
Shares issued under stock compensation plan including tax effects	1	35	'	'	35
Shares issued under stock compensation plan including tax effects (in Shares)	52,000	'	'	'	'
Stock-based compensation	'	657	'	'	657
Balance at at Mar. 31, 2013	345	168,096	-79,354	'	89,086
Balance at (in Shares) at Mar. 31, 2013	34,486,000	'	'	72,000	'
Balance at at Dec. 29, 2013	350	169,107	-68,804	'	100,653
Balance at (in Shares) at Dec. 29, 2013	34,990,000	'	'	72,000	'
Net income	'	'	8,865	'	8,865
Cash dividends	'	'	-1,798	'	-1,798
Repurchase of common stock	-2	-3,146	'	'	-3,148
Repurchase of common stock (in Shares)	-250,000	'	'	'	-249,600
Shares issued under stock compensation plan including tax effects	4	-1,980	'	'	-1,976
Shares issued under stock compensation plan including tax effects (in Shares)	392,000	'	'	'	'
Excess tax benefit from stock based compensation	'	1,339	'	'	1,339
Stock-based compensation	'	534	'	'	534
Balance at at Mar. 30, 2014	$351	$165,854	($61,737)	'	$104,468
Balance at (in Shares) at Mar. 30, 2014	35,133,000	'	'	72,000	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows - Unaudited (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$8,865	$7,661
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	3,127	3,605
Deferred income taxes	653	1,770
Non-cash interest expense	105	105
Amortization of below market lease	32	32
Stock-based compensation expense	534	657
Changes in operating assets and liabilities:	'	'
Accounts receivables	2,990	1,417
Inventories	286	510
Prepaid expenses and other	389	-362
Other assets	11	4
Accounts payable and accrued expenses	-9,906	-7,256
Deferred revenue	-5,742	-7,433
Deferred rent	-503	-356
Other liabilities	1,009	1,247
Net cash provided by operating activities	1,850	1,601
Cash flows from investing activities:	'	'
Acquisition of property and equipment	-3,330	-2,325
Acquisition of franchised restaurant, net of cash acquired	-2,800	0
Proceeds from sale of property and equipment	0	1,104
Net cash used in investing activities	-6,130	-1,221
Cash flows from financing activities:	'	'
Principal borrowings on long-term debt	9,000	2,000
Principal repayments on long-term debt	-6,000	-4,000
Repurchase of common stock	-3,148	0
Tax payments from the vesting of restricted stock and option exercises	-2,164	0
Excess tax benefits from stock compensation	1,339	0
Proceeds from the exercise of stock options	188	35
Cash dividend payments	-1,798	0
Net cash used in financing activities	-2,583	-1,965
Net increase (decrease) in cash and cash equivalents	-6,863	-1,585
Cash and cash equivalents at beginning of period	10,586	7,909
Cash and cash equivalents at end of period	3,723	6,324
Cash paid during the period for:	'	'
Interest, net of capitalized interest	163	472
Income taxes	55	886
Noncash investing and financing activities:	'	'
Accrued acquisition of property and equipment	($866)	($163)

Note_1_The_Company_and_Basis_o

Note 1 - The Company and Basis of Presentation	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	(1) The Company and Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of March 30, 2014 and December 29, 2013 and for the fiscal quarters ended March 30, 2014 and March 31, 2013 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation.
	Ruth’s Hospitality Group, Inc. is a leading restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group operates the Ruth’s Chris Steak House, Mitchell’s Fish Market and Cameron’s Steakhouse restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular location designated in a franchise agreement. As of March 30, 2014, there were 161 restaurants in operation, including 140 Ruth’s Chris Steak House restaurants (of which 64 were Company-owned, 75 were franchisee-owned, and one location operated under a management agreement), eighteen Mitchell’s Fish Markets and three Cameron’s Steakhouse restaurants. The Mitchell’s Fish Market and Cameron’s Steakhouse restaurants are Company-owned and are located primarily in the Midwest and Florida.
	All Company-owned restaurants are located in the United States. The franchisee-owned restaurants include eighteen international franchisee-owned restaurants in Aruba, Canada, China (Hong Kong and Shanghai), El Salvador, Japan, Mexico, Singapore, Taiwan and the United Arab Emirates. In January 2014, we opened a new Ruth’s Chris Steak House restaurant in Denver, CO and in February 2014, we acquired the franchisee-owned restaurant located in Austin, TX. A new franchise restaurant opened in Boise, ID in February 2014. Due to an expiring lease term, we closed the Ruth’s Chris Steak House in Kansas City, MO in March 2014 after seventeen years of operation. Due to local market conditions and disappointing financial results, we negotiated an early termination of the Stamford, CT Mitchell’s Fish Market facility lease and closed the Stamford restaurant in March 2014.
	The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended March 30, 2014 and March 31, 2013 are not necessarily indicative of the results that may be achieved for the full year. Certain information and footnote disclosures normally presented in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the SEC’s rules and regulations. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 29, 2013.
	The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended March 30, 2014 and March 31, 2013 each contained thirteen weeks and are referred to herein as the first quarter of fiscal year 2014 and the first quarter of fiscal year 2013, respectively. Fiscal years 2014 and 2013 are both 52-week years.
	Estimates
	Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reporting of revenue and expenses during the periods to prepare these condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles. Significant items subject to such estimates and assumptions include the carrying amounts of property and equipment, goodwill, franchise rights, trademarks and obligations related to gift cards, workers’ compensation and medical insurance. Actual results could differ from those estimates.
	Reclassifications
	The operating results of closed locations (see Note 8) have been reclassified to discontinued operations in the condensed consolidated statements of income. These reclassifications had no effect on previously reported net income.
	Gift Card Breakage Revenue
	The portion of gift cards sold to customers which are never redeemed is commonly referred to as gift card breakage. Prior to the fourth quarter of fiscal year 2013, the Company recognized breakage revenue using the delayed method of accounting. At the end of the fourth quarter of fiscal year 2013, the Company elected to change its policy for recognizing gift card breakage revenue by changing from the delayed method to the preferable redemption method of accounting. Under the Redemption Method, breakage revenue is recognized and the gift card liability is derecognized for unredeemed gift cards in proportion to actual gift card redemptions. The impact of the cumulative catch-up adjustment was recorded at the end of the fourth quarter of fiscal year 2013. Consistent with the cumulative catch-up method of accounting for a change in accounting estimate effected by a change in accounting principle, previously issued financial statements were not revised.
	Gift card breakage revenue recognized in the first quarters of fiscal years 2014 and 2013 was $807 thousand and $406 thousand, respectively. Gift card breakage revenue is classified as a component of other operating revenue.
	Recent Accounting Pronouncements for Future Application
	In July 2013, the Financial Accounting Standards Board (FASB) issued amendments to FASB Accounting Standards Codification (ASC) Topic 740 “Income Taxes.” The amendments provide further guidance to the balance sheet presentation of unrecognized tax benefits when a net operating loss or similar tax loss carryforwards, or tax credit carryforwards exist. The amendment is effective for public entities for annual periods beginning after December 15, 2013. This amendment did not have a material impact on the Company’s consolidated results of operations or on the financial position.
	In April 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”, which changes the criteria for reporting discontinued operations and requires additional disclosures about discontinued operations. ASU 2014-08 requires that an entity report as a discontinued operation only a disposal that represents a strategic shift in operations that has a major effect on its operations and financial results. ASU 2014-08 is effective for public business entities for annual periods, and interim periods within those annual periods, beginning on or after December 15, 2014. Early adoption is permitted, but only for a disposal (or classification as held for sale) that has not been reported in financial statements previously issued or made available for issuance. The ASU must be applied prospectively. The Company is currently assessing the impact of this guidance, but does not believe that it will have a material impact on the consolidated results of operations or on the financial position, except that individual restaurants closed after the adoption of the guidance will generally not be classified as discontinued operations effective with fiscal year 2015 financial reporting.

Note_2_Longterm_Debt

Note 2 - Long-term Debt	3 Months Ended
	Mar. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	(2) Long-term Debt
	Long-term debt consists of the following (in thousands):
		March 30,		December 29,
		2014		2013
	Senior Credit Facility:
	Revolving credit facility	$	22,000	$	19,000
	Less current maturities		-		-
		$	22,000	$	19,000
	As of March 30, 2014, the Company had an aggregate of $22.0 million of outstanding indebtedness under its senior credit facility at a weighted average interest rate of 3.26% with approximately $73.9 million of borrowings available, net of outstanding letters of credit of approximately $4.1 million. The 3.26% weighted average rate includes a 2.1875% interest rate on outstanding indebtedness, plus fees on the Company’s unused borrowing capacity and outstanding letters of credit.
	On February 14, 2012, the Company entered into a Second Amended and Restated Credit Agreement with Wells Fargo Bank, as administrative agent, and certain other lenders (the Amended and Restated Credit Agreement). The Amended and Restated Credit Agreement allows for loan advances plus outstanding letters of credit of up to $100 million to be outstanding at any time that the conditions for borrowings are met. The Amended and Restated Credit Agreement sets the interest rates applicable to borrowings based on the Company’s actual leverage ratio, ranging (a) from 2.00% to 2.75% above the applicable LIBOR rate or (b) at the Company’s option, from 1.00% to 1.75% above the applicable base rate.
	The Amended and Restated Credit Agreement contains customary covenants and restrictions, including, but not limited to: (1) prohibitions on incurring additional indebtedness and from guaranteeing obligations of others; (2) prohibitions on creating, incurring, assuming or permitting to exist any lien on or with respect to any property or asset; (3) limitations on the Company’s ability to enter into joint ventures, acquisitions, and other investments; (4) prohibitions on directly or indirectly creating or becoming liable with respect to certain contingent liabilities; and (5) restrictions on directly or indirectly declaring, ordering, paying, or making any restricted junior payments. The Amended and Restated Credit Agreement requires the Company to maintain a fixed charge coverage ratio of 1.25:1.00 and the maximum leverage ratio of 2.50:1.00. The agreement was amended in May 2013 to reset the limit applicable to junior stock payments, which include both cash dividend payments and repurchase of common and preferred stock. Junior stock payments made subsequent to December 30, 2012 through the end of the agreement are limited to $100 million; $9.2 million of such payments had been made as of March 30, 2014. The Company’s obligations under the Amended and Restated Credit Agreement are guaranteed by each of its existing and future subsidiaries and are secured by substantially all of its assets and a pledge of the capital stock of its subsidiaries. The Amended and Restated Credit Agreement includes customary events of default. As of March 30, 2014, the Company was in compliance with the covenants under the Amended and Restated Credit Agreement.

Note_3_Shareholders_Equity

Note 3 - Shareholders' Equity	3 Months Ended
	Mar. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	(3) Shareholders’ Equity
	In May 2013, the Company announced that its Board of Directors approved a common stock repurchase program. Under the program, the Company may from time to time purchase up to $30 million of its outstanding common stock. The share repurchases will be made at the Company’s discretion in the open market or in negotiated transactions depending on share price, market conditions or other factors. The share repurchase program does not obligate the Company to repurchase any dollar amount or number of shares. No shares were repurchased during fiscal year 2013. During the fiscal quarter ended March 30, 2014, 249,600 shares were repurchased at an aggregate cost of $3.1 million or an average cost of $12.58 per share. The share repurchases were accounted for under the cost method and all repurchased shares were retired and cancelled. The excess of the purchase price over the par value of the shares was recorded to additional paid-in capital.
	During the first quarter of fiscal year 2014, the Company’s Board of Directors declared a regular quarterly cash dividend of $0.05 per common and restricted share, or $1.8 million in the aggregate, which was paid in March 2014. Subsequent to the end of the first quarter of fiscal year 2014, the Company’s Board of Directors declared a regular quarterly cash dividend of $0.05 per common and restricted share, or $1.8 million in the aggregate, payable on May 29, 2014.
	Declaration Date	Dividend per		Record Date	Total Amount		Payment Date
		Share
	Fiscal Year 2014:
	21-Feb-14	$	0.05	13-Mar-14	$	1,798	27-Mar-14
	Outstanding unvested restricted stock is not included in common stock outstanding amounts.

Note_4_Fair_Value_Measurements

Note 4 - Fair Value Measurements	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block [Abstract]	'
Fair Value, Measurement Inputs, Disclosure [Text Block]	'
	(4) Fair Value Measurements
	The carrying amounts of cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses and other current liabilities are reasonable estimates of their fair values due to their short duration. Borrowings classified as long-term debt as of March 30, 2014 have variable interest rates that reflect currently available terms and conditions for similar debt. The carrying amount of this debt is a reasonable estimate of its fair value (Level 2).
	At the end of the first quarter of fiscal year 2014, the Company had no assets or liabilities measured on a recurring or nonrecurring basis subject to the disclosure requirements of “Fair Value Measurements and Disclosures,” FASB ASC Topic 820.

Note_5_Segment_Information

Note 5 - Segment Information	3 Months Ended
	Mar. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	(5) Segment Information
	The Ruth’s Chris Steak House, Mitchell’s Fish Market and Cameron’s Steakhouse restaurant concepts in North America are managed as operating segments. The concepts operate within the full-service dining industry, providing similar products to similar customers. Revenues from external customers are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue.
	For financial reporting purposes, the Company has determined that it has three reportable segments: Company-owned steakhouse restaurants, Company-owned fish market restaurants and franchise operations. The Company-owned Ruth’s Chris Steak House and Cameron’s Steakhouse restaurants are both included in the Company-owned steakhouse restaurant segment. As of March 30, 2014, (i) the Company-owned steakhouse restaurant segment included 64 Ruth’s Chris Steak House restaurants, three Cameron’s Steakhouse restaurants and one Ruth’s Chris Steak House restaurant operating under a management agreement, (ii) the Company-owned fish market restaurant segment included eighteen Mitchell’s Fish Market restaurants and (iii) the franchise operations segment included 75 franchisee-owned Ruth’s Chris Steak House restaurants. Because the Company-owned steakhouse restaurant operating margins, measured by segment profit as a percentage of segment revenue, have been greater than the operating margins of the Company-owned fish market restaurants, the results of those segments are reported separately. Segment profits for the Company-owned steakhouse and fish market restaurant segments equals segment revenues less segment expenses. Segment revenues for the Company-owned steakhouse and fish market restaurant segments include restaurant sales, management agreement income and other restaurant income. Gift card breakage revenue is not allocated to operating segments. Not all operating expenses are allocated to operating segments. Segment expenses for the Company-owned steakhouse and fish market restaurant segments include food and beverage costs and restaurant operating expenses.  No other operating costs are allocated to the segments for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. Except for health care costs, the accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements; health care costs are allocated to the Company-owned steakhouse and fish market restaurant segments based on annual budgeted health care costs.
	As of March 30, 2014 there were 75 Ruth’s Chris Steak House franchise locations, including eighteen international locations. During the first quarters of fiscal years 2014 and 2013, franchise income attributable to international locations was $857 thousand and $725 thousand, respectively. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment.
	Segment information related to the Company’s three reportable business segments follows (in thousands):
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Revenues:
	Company-owned steakhouse restaurants	$	89,009		$	85,334
	Company-owned fish market restaurants		16,201			16,905
	Franchise operations		4,036			3,663
	Unallocated other revenue and revenue discounts		497			76
	Total revenues	$	109,743		$	105,978
	Segment profits:
	Company-owned steakhouse restaurants	$	20,465		$	19,441
	Company-owned fish market restaurants		1,470			1,909
	Franchise operations		4,036			3,663
	Total segment profit		25,971			25,013
	Unallocated operating income		747			952
	Marketing and advertising expenses		(2,243	)		(1,974	)
	General and administrative costs		(7,120	)		(7,253	)
	Depreciation and amortization expenses		(3,127	)		(3,597	)
	Pre-opening costs		(410	)		(1	)
	Interest expense, net		(287	)		(516	)
	Other income (expense)		16			34
	Income from continuing operations before income tax expense	$	13,547		$	12,658
	Capital expenditures:
	Company-owned steakhouse restaurants	$	2,605		$	1,841
	Company-owned fish market restaurants		237			481
	Corporate assets		488			3
	Total capital expenditures	$	3,330		$	2,325
		March 30,			December 29,
		2014			2013
	Total assets:
	Company-owned steakhouse restaurants	$	147,054		$	146,584
	Company-owned fish market restaurants		28,842			30,451
	Franchise operations		1,705			2,253
	Corporate assets - unallocated		12,358			19,211
	Deferred income taxes - unallocated		28,929			29,582
	Total assets	$	218,888		$	228,081

Note_6_StockBased_Employee_Com

Note 6 - Stock-Based Employee Compensation	3 Months Ended
	Mar. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Compensation and Employee Benefit Plans [Text Block]	'
	(6) Stock-Based Employee Compensation
	Under the Amended and Restated 2005 Equity Incentive Plan, at March 30, 2014 there were 469,127 shares of common stock issuable upon exercise of currently outstanding options, 822,140 currently outstanding restricted stock awards and 2,695,583 shares available for future grants, which reflects the 2,000,000 share increase in the number of shares of common stock covered by the 2005 Long-Term Equity Incentive Plan that was approved at the 2013 annual meeting of stockholders. The Company intends to file a Registration Statement on Form S-8 relating to the 2,000,000 additional shares of common stock issuable under the 2005 Long-Term Equity Incentive Plan. Outstanding restricted stock is not included in common stock outstanding amounts. During the first quarter of fiscal year 2014, the Company issued 251,794 restricted stock awards to directors, officers and other employees of the Company. Of the 251,794 restricted stock awards issued during the first quarter of fiscal year 2014, 125,862 shares will vest pro rata over three annual service period, through March 11, 2017 and 125,932 will vest upon completion of a two-year service period on March, 11, 2016. Total stock compensation expense recognized during the first quarters of fiscal years 2014 and 2013 was $534 thousand and $657 thousand, respectively.

Note_7_Income_Taxes

Note 7 - Income Taxes	3 Months Ended
	Mar. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	(7) Income Taxes
	A reconciliation of the U.S. statutory tax rate to the effective tax rate applicable to continuing operations for the first quarters of fiscal years 2014 and 2013 follows:
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Income tax expense at statutory rates		35	%		35	%
	Increase (decrease) in income taxes resulting from:
	State income taxes, net of federal benefit		4.5	%		4.9	%
	Federal employment tax credits		(8.2	%)		(10.8	%)
	Other		1.7	%		1.2	%
	Effective tax rate		33	%		30.3	%
	Income tax expense (benefit) is allocated to discontinued operations based on the marginal tax impact of discontinued operations. The Company’s effective tax rate for combined income from continuing operations and discontinued operations was 32.7% and 28.9% for the first quarters of fiscal years 2014 and 2013, respectively.
	The Company files consolidated and separate income tax returns in the United States Federal jurisdiction and many state jurisdictions. With few exceptions, the Company is no longer subject to U.S. Federal income or state tax examinations for years before 2010.

Note_8_Discontinued_Operations

Note 8 - Discontinued Operations	3 Months Ended
	Mar. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	'
	(8) Discontinued Operations
	The Company accounts for its closed restaurants in accordance with the provisions of “Property, Plant and Equipment,” FASB ASC Topic 360-10. Therefore, when a restaurant is closed, and the restaurant is either held for sale or abandoned, the restaurant’s operations are eliminated from the ongoing operations. Accordingly, the operating results of such restaurants, net of applicable income taxes, are reclassified to discontinued operations.
	Discontinued operations consist of the following (in thousands):
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Revenues	$	1,208		$	2,193
	Loss before income taxes	$	(384	)	$	(1,890	)
	Loss from discontinued operations, net of income taxes	$	(213	)	$	(1,155	)
	Discontinued operations for the first quarters of fiscal years 2014 and 2013 includes the results of two and three closed restaurants, respectively. Loss before income taxes for the closed restaurants aggregated $339 thousand and $143 thousand during the first quarters of fiscal years 2014 and 2013, respectively. Due to an expiring lease term, we closed the Company-owned Ruth’s Chris Steak House in Kansas City, MO in March 2014 after seventeen years of operation. Due to local market conditions and disappointing financial results, we negotiated an early termination of the Stamford, CT Mitchell’s Fish Market facility lease and closed the Stamford restaurant in March 2014. Due to an expiring lease term, we closed the Company-owned Ruth’s Chris Steak House restaurant in Phoenix, AZ in March 2013 after twenty-seven years of operation. The results of operations for closed locations for all periods prior to closings have been reclassified and are now included in discontinued operations in the accompanying condensed consolidated statements of income.
	The Company accounts for the exit costs in accordance with the provisions of “Exit or Disposal Cost Obligations,” FASB ASC Topic 420, which requires that such costs be expensed in the periods when such costs are incurred. All of the losses incurred are included in discontinued operations in the accompanying condensed consolidated statements of income. In August 2005, the Company ceased operations at its location near the United Nations in Manhattan. The Company has remaining lease commitments of $600 thousand per fiscal year through September 2016. The Company entered into a sublease agreement in April 2011 in order to recover some of the amounts due under the remaining lease term. As of December 30, 2012, the Company had recorded a contingent lease liability of $0.8 million related to this property which was net of a contra-liability for the present value of anticipated sublease income. In March 2013, the subtenant vacated the property. The Company has commenced legal proceedings to recover all amounts due from the subtenant. Loss from discontinued operations for the first quarter of fiscal year 2013 includes the impact of the re-measurement of the Company’s lease exit costs. The re-measurement included (a) the write-off of the contra-liability for the present value of anticipated sublease income and (b) the write-off of past due rent and utility amounts owed by the subtenant. The discontinued operations loss before income taxes for the first quarter of fiscal year 2013 includes a $1.7 million loss applicable to the location near the United Nations in Manhattan. As of March 30, 2014, the recorded contingent lease liability was $1.6 million.

Note_9_Earnings_Per_Share

Note 9 - Earnings Per Share	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	(9) Earnings Per Share
	The following table sets forth the computation of earnings per share (amounts in thousands, except share and per share amounts):
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Income from continuing operations	$	9,078		$	8,816
	Loss from discontinued operations, net of income taxes		(213	)		(1,155	)
	Net income	$	8,865		$	7,661
	Shares:
	Weighted average number of common shares outstanding - basic		35,094,652			34,456,380
	Weighted average number of common shares outstanding - diluted		35,822,458			35,505,778
	Basic earnings per common share:
	Continuing operations	$	0.25		$	0.25
	Discontinued operations		0			(0.03	)
	Basic earnings per common share	$	0.25		$	0.22
	Diluted earnings per common share:
	Continuing operations	$	0.25		$	0.25
	Discontinued operations		0			(0.03	)
	Diluted earnings per common share	$	0.25		$	0.22
	Diluted earnings per share for the first quarters of fiscal years 2014 and 2013 excludes stock options and restricted shares of 138,729 and 521,134 respectively, which were outstanding during the period but were anti-dilutive. The weighted average exercise prices of the anti-dilutive stock options for first quarters of fiscal years 2014 and 2013 were $18.69 per share and $14.67 per share, respectively.

Note_10_Commitments_and_Contin

Note 10 - Commitments and Contingencies	3 Months Ended
	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	(10) Commitments and Contingencies
	The Company is subject to various claims, possible legal actions and other matters arising in the normal course of business. Management does not expect disposition of these other matters to have a material adverse effect on the financial position, results of operations or liquidity of the Company. The Company expenses legal fees as incurred.
	The legislation and regulations related to tax and unclaimed property matters are complex and subject to varying interpretations by both government authorities and taxpayers. The Company remits a variety of taxes and fees to various governmental authorities, including excise taxes, property taxes, sales and use taxes, and payroll taxes. The taxes and fees remitted by the Company are subject to review and audit by the applicable governmental authorities which could assert claims for additional assessments. Although management believes that the tax positions are reasonable and consequently there are no accrued liabilities for claims which may be asserted, various taxing authorities may challenge certain of the positions taken by the Company which may result in additional liability for taxes and interest. These tax positions are reviewed periodically based on the availability of new information, the lapsing of applicable statutes of limitations, the conclusion of tax audits, the identification of new tax contingencies, or the rendering of relevant court decisions. An unfavorable resolution of assessments by a governmental authority could negatively impact our results of operations and cash flows in future periods.
	The Company is subject to unclaimed or abandoned property (escheat) laws which require the Company to turn over to certain state governmental authorities the property of others held by the Company that has been unclaimed for specified periods of time. The Company is subject to audit by individual U.S. states with regard to its escheatment practices. During fiscal year 2012, the Company agreed to pay $2.5 million to settle certain liabilities pertaining to unclaimed property returns which had not been filed timely, which was paid during the first quarter of fiscal year 2013. During fiscal year 2014, management expects to enter into settlement discussions with other states in an effort to settle liabilities pertaining to unclaimed property returns which have not been filed timely. Management does not expect the settlement of these liabilities to have a material adverse effect on the financial position, results of operations or liquidity of the Company.
	The Company is a large seller of gift cards, which are issued and administered by a third party consistent with common retail industry practice. We recognize gift card breakage revenue using the redemption method of accounting and all gift cards presented by customers are honored even when breakage revenue has previously been recognized. The Company, along with a number of other restaurant companies, retailers and gift card issuers, was named as a defendant in an action filed under seal on June 28, 2013 by William French on behalf of the State of Delaware in the Superior Court of Delaware in and for New Castle County alleging violations of state unclaimed property laws. The filing was unsealed on March 24, 2014. The complaint alleges that $30 million of the Company’s unused gift cards should be escheated to the State of Delaware and seeks interest and penalties, attorneys’ fees and costs, and an injunction against the alleged practices. The Company has not yet been served with the complaint. The Company believes that it is in compliance with Delaware’s unclaimed property laws and intends to defend its position vigorously if served.
	The Company currently buys a majority of its beef from two suppliers. Although there are a limited number of beef suppliers, management believes that other suppliers could provide similar product on comparable terms. A change in suppliers, however, could cause supply shortages and a possible loss of sales, which would affect operating results adversely.

Note_11_Restaurant_Acquisition

Note 11 - Restaurant Acquisition	3 Months Ended
	Mar. 30, 2014
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	(11) Restaurant Acquisition
	In February 2014, the Company acquired the Austin, TX Ruth's Chris Steak House restaurant and franchise rights from the franchisee owner for $2.8 million in cash. The acquisition price was preliminary allocated as follows: goodwill $2.2 million; property and equipment $259 thousand; and $368 thousand other assets. Allocation of the purchase price for the acquisition was based on estimates of the fair value of the net assets acquired. The revenues and expenses of the acquired restaurant are included in the consolidated statement of income from the date of the acquisition. Pro forma disclosures of the results of operations are not required, as the acquisition is not considered material business combination as outlined in FASB ASC 805 “Business Combinations”.

Note_2_Longterm_Debt_Tables

Note 2 - Long-term Debt (Tables)	3 Months Ended
	Mar. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
		March 30,		December 29,
		2014		2013
	Senior Credit Facility:
	Revolving credit facility	$	22,000	$	19,000
	Less current maturities		-		-
		$	22,000	$	19,000

Note_3_Shareholders_Equity_Tab

Note 3 - Shareholders' Equity (Tables)	3 Months Ended
	Mar. 30, 2014
Stockholders' Equity Note [Abstract]	'
Schedule of Dividends Payable [Table Text Block]	'
	Declaration Date	Dividend per		Record Date	Total Amount		Payment Date
		Share
	Fiscal Year 2014:
	21-Feb-14	$	0.05	13-Mar-14	$	1,798	27-Mar-14

Note_5_Segment_Information_Tab

Note 5 - Segment Information (Tables)	3 Months Ended
	Mar. 30, 2014
Segment Reporting [Abstract]	'
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	'
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Revenues:
	Company-owned steakhouse restaurants	$	89,009		$	85,334
	Company-owned fish market restaurants		16,201			16,905
	Franchise operations		4,036			3,663
	Unallocated other revenue and revenue discounts		497			76
	Total revenues	$	109,743		$	105,978
	Segment profits:
	Company-owned steakhouse restaurants	$	20,465		$	19,441
	Company-owned fish market restaurants		1,470			1,909
	Franchise operations		4,036			3,663
	Total segment profit		25,971			25,013
	Unallocated operating income		747			952
	Marketing and advertising expenses		(2,243	)		(1,974	)
	General and administrative costs		(7,120	)		(7,253	)
	Depreciation and amortization expenses		(3,127	)		(3,597	)
	Pre-opening costs		(410	)		(1	)
	Interest expense, net		(287	)		(516	)
	Other income (expense)		16			34
	Income from continuing operations before income tax expense	$	13,547		$	12,658
	Capital expenditures:
	Company-owned steakhouse restaurants	$	2,605		$	1,841
	Company-owned fish market restaurants		237			481
	Corporate assets		488			3
	Total capital expenditures	$	3,330		$	2,325
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	'
		March 30,			December 29,
		2014			2013
	Total assets:
	Company-owned steakhouse restaurants	$	147,054		$	146,584
	Company-owned fish market restaurants		28,842			30,451
	Franchise operations		1,705			2,253
	Corporate assets - unallocated		12,358			19,211
	Deferred income taxes - unallocated		28,929			29,582
	Total assets	$	218,888		$	228,081

Note_7_Income_Taxes_Tables

Note 7 - Income Taxes (Tables)	3 Months Ended
	Mar. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Income tax expense at statutory rates		35	%		35	%
	Increase (decrease) in income taxes resulting from:
	State income taxes, net of federal benefit		4.5	%		4.9	%
	Federal employment tax credits		(8.2	%)		(10.8	%)
	Other		1.7	%		1.2	%
	Effective tax rate		33	%		30.3	%

Note_8_Discontinued_Operations1

Note 8 - Discontinued Operations (Tables)	3 Months Ended
	Mar. 30, 2014
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]	'
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Revenues	$	1,208		$	2,193
	Loss before income taxes	$	(384	)	$	(1,890	)
	Loss from discontinued operations, net of income taxes	$	(213	)	$	(1,155	)

Note_9_Earnings_Per_Share_Tabl

Note 9 - Earnings Per Share (Tables)	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		13 Weeks Ended
		March 30,			March 31,
		2014			2013
	Income from continuing operations	$	9,078		$	8,816
	Loss from discontinued operations, net of income taxes		(213	)		(1,155	)
	Net income	$	8,865		$	7,661
	Shares:
	Weighted average number of common shares outstanding - basic		35,094,652			34,456,380
	Weighted average number of common shares outstanding - diluted		35,822,458			35,505,778
	Basic earnings per common share:
	Continuing operations	$	0.25		$	0.25
	Discontinued operations		0			(0.03	)
	Basic earnings per common share	$	0.25		$	0.22
	Diluted earnings per common share:
	Continuing operations	$	0.25		$	0.25
	Discontinued operations		0			(0.03	)
	Diluted earnings per common share	$	0.25		$	0.22

Note_1_The_Company_and_Basis_o1

Note 1 - The Company and Basis of Presentation (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	161	'
Revenue Recognition, Gift Cards, Breakage (in Dollars)	$807	$406
Company-owned Steakhouse Restaurants [Member] | Ruth's Chris Steak House [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	64	'
Company-owned Steakhouse Restaurants [Member] | Cameron's Steakhouse [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	3	'
Franchise Operations [Member] | Ruth's Chris Steak House [Member] | International [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	18	'
Franchise Operations [Member] | Ruth's Chris Steak House [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	75	'
Company-owned Fish Market Restaurants [Member] | Mitchell's Fish Market [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	18	'
Managed [Member] | Ruth's Chris Steak House [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	1	'
Ruth's Chris Steak House [Member]	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'
Number of Restaurants	140	'

Note_2_Longterm_Debt_Details

Note 2 - Long-term Debt (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Note 2 - Long-term Debt (Details) [Line Items]	'
Fixed Charge Coverage Ratio after Amendment	1.25
Maximum Leverage Ratio after Amendment	2.5
Debt Instrument Covenants on Cash Dividend Payments and Repurchases of Common or Preferred Stock (in Dollars)	$100
Debt Covenant Limit Used for Cash Dividends and Repurchases of Common or Preferred Stock (in Dollars)	9.2
Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Line of Credit Facility, Amount Outstanding (in Dollars)	22
Long-term Debt, Weighted Average Interest Rate	3.26%
Line of Credit Facility, Remaining Borrowing Capacity (in Dollars)	73.9
Letter of Credit [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Letters of Credit Outstanding, Amount (in Dollars)	4.1
Debt Instrument, Interest Rate, Stated Percentage	2.19%
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	$100
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.00%
Minimum [Member] | Base Rate [Member] | Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	1.00%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.75%
Maximum [Member] | Base Rate [Member] | Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	1.75%

Note_2_Longterm_Debt_Details_S

Note 2 - Long-term Debt (Details) - Summary of Long-term Debt (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Senior Credit Facility:	'	'
Revolving credit facility	$22,000	$19,000
Less current maturities	0	0
	$22,000	$19,000

Note_3_Shareholders_Equity_Det

Note 3 - Shareholders' Equity (Details) (USD $)	1 Months Ended		3 Months Ended		12 Months Ended
	Mar. 30, 2014	31-May-13	Mar. 30, 2014	Mar. 31, 2013	Dec. 29, 2013
Note 3 - Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Stock Repurchase Program, Authorized Amount	'	$30,000,000	'	'	'
Stock Repurchased During Period, Shares (in Shares)	'	'	249,600	'	0
Stock Repurchased During Period, Value	'	'	3,148,000	'	'
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)	'	'	$12.58	'	'
Common Stock, Dividends, Per Share, Declared (in Dollars per share)	'	'	$0.05	$0	'
Dividends	1,800,000	'	1,798,000	'	'
Subsequent Event [Member]	'	'	'	'	'
Note 3 - Shareholders' Equity (Details) [Line Items]	'	'	'	'	'
Common Stock, Dividends, Per Share, Declared (in Dollars per share)	'	'	$0.05	'	'
Dividends Payable, Current	$1,800,000	'	$1,800,000	'	'

Note_3_Shareholders_Equity_Det1

Note 3 - Shareholders' Equity (Details) - Dividends Declared (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2014
Dividends Declared [Abstract]	'
21-Feb-14	$0.05
21-Feb-14	13-Mar-14
21-Feb-14	$1,798
21-Feb-14	27-Mar-14

Note_5_Segment_Information_Det

Note 5 - Segment Information (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Reportable Segments	3	'
Number of Restaurants	161	'
Franchise Revenue (in Dollars)	$4,036	$3,663
Franchise Operations [Member] | Ruth's Chris Steak House [Member] | International [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	18	'
Franchise Operations [Member] | Ruth's Chris Steak House [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	75	'
Entity Operated Units [Member] | Ruth's Chris Steak House [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	64	'
Entity Operated Units [Member] | Cameron's Steakhouse [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	3	'
Entity Operated Units [Member] | Mitchell's Fish Market [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	18	'
Management Agreement Operating Unit [Member] | Ruth's Chris Steak House [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	1	'
Ruth's Chris Steak House [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Number of Restaurants	140	'
International [Member]	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'
Franchise Revenue (in Dollars)	$857	$725

Note_5_Segment_Information_Det1

Note 5 - Segment Information (Details) - Segment Information, Operating Profit (Loss) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Revenues:	'	'
Revenues	$109,743	$105,978
Segment profits:	'	'
Segment profits	25,971	25,013
Unallocated operating income	13,818	13,140
Marketing and advertising expenses	-2,243	-1,974
General and administrative costs	-7,120	-7,253
Depreciation and amortization expenses	-3,127	-3,605
Pre-opening costs	-410	-1
Interest expense, net	-287	-516
Other income (expense)	16	34
Income from continuing operations before income tax expense	13,547	12,658
Capital expenditures:	'	'
Capital expenditures	3,330	2,325
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]	'	'
Revenues:	'	'
Revenues	89,009	85,334
Segment profits:	'	'
Segment profits	20,465	19,441
Capital expenditures:	'	'
Capital expenditures	2,605	1,841
Operating Segments [Member] | Company-owned Fish Market Restaurants [Member]	'	'
Revenues:	'	'
Revenues	16,201	16,905
Segment profits:	'	'
Segment profits	1,470	1,909
Capital expenditures:	'	'
Capital expenditures	237	481
Operating Segments [Member] | Franchise Operations [Member]	'	'
Revenues:	'	'
Revenues	4,036	3,663
Segment profits:	'	'
Segment profits	4,036	3,663
Segment Reconciling Items [Member]	'	'
Revenues:	'	'
Revenues	497	76
Segment profits:	'	'
Unallocated operating income	747	952
Corporate, Non-Segment [Member]	'	'
Capital expenditures:	'	'
Capital expenditures	$488	$3

Note_5_Segment_Information_Det2

Note 5 - Segment Information (Details) - Segment Information, Assets (USD $)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Total assets:	'	'
Assets	$218,888	$228,081
Deferred income taxes - unallocated	28,929	29,582
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]	'	'
Total assets:	'	'
Assets	147,054	146,584
Operating Segments [Member] | Company-owned Fish Market Restaurants [Member]	'	'
Total assets:	'	'
Assets	28,842	30,451
Operating Segments [Member] | Franchise Operations [Member]	'	'
Total assets:	'	'
Assets	1,705	2,253
Corporate, Non-Segment [Member]	'	'
Total assets:	'	'
Assets	$12,358	$19,211

Note_6_StockBased_Employee_Com1

Note 6 - Stock-Based Employee Compensation (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'
Allocated Share-based Compensation Expense (in Dollars)	$534	$657
Restricted Stock [Member] | Pro Rata Throught March 11, 2017 [Member]	'	'
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	125,862	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'3 years	'
Restricted Stock [Member] | March 11, 2016 [Member]	'	'
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	125,932	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'2 years	'
Restricted Stock [Member]	'	'
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	251,794	'
Equity Incentive Plan [Member]	'	'
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	469,127	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	822,140	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,695,583	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	2,000,000	'

Note_7_Income_Taxes_Details

Note 7 - Income Taxes (Details)	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Effective Income Tax Rate Continuing Operations and Discontinued Operations	32.70%	28.90%

Note_7_Income_Taxes_Details_Re

Note 7 - Income Taxes (Details) - Reconciliation of the U.S. Statutory Rate to the Effective Rate	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Reconciliation of the U.S. Statutory Rate to the Effective Rate [Abstract]	'	'
Income tax expense at statutory rates	35.00%	35.00%
Increase (decrease) in income taxes resulting from:	'	'
State income taxes, net of federal benefit	4.50%	4.90%
Federal employment tax credits	-8.20%	-10.80%
Other	1.70%	1.20%
Effective tax rate	33.00%	30.30%

Note_8_Discontinued_Operations2

Note 8 - Discontinued Operations (Details) (USD $)	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Dec. 30, 2012	Aug. 31, 2005
Note 8 - Discontinued Operations (Details) [Line Items]	'	'	'	'
Number of Restaurants Closed During Period	2	3	'	'
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	$339,000	$143,000	'	'
Contingent Lease Liability	'	'	800,000	600,000
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax	-384,000	-1,890,000	'	'
Manhattan [Member]	'	'	'	'
Note 8 - Discontinued Operations (Details) [Line Items]	'	'	'	'
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax	'	-1,700,000	'	'
Leases Receivable, Gross, Commercial, Lease Financing	$1,600,000	'	'	'

Note_8_Discontinued_Operations3

Note 8 - Discontinued Operations (Details) - Summary of Discontinued Operations (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Summary of Discontinued Operations [Abstract]	'	'
Revenues	$1,208	$2,193
Loss before income taxes	-384	-1,890
Loss from discontinued operations, net of income taxes	($213)	($1,155)

Note_9_Earnings_Per_Share_Deta

Note 9 - Earnings Per Share (Details) (USD $)	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	138,729	521,134
Weighted Average Exercise Prices Anti Dilutive Stock Options	$18.69	$14.67

Note_9_Earnings_Per_Share_Deta1

Note 9 - Earnings Per Share (Details) - Computation of Basic and Diluted Earnings per Share (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Computation of Basic and Diluted Earnings per Share [Abstract]	'	'
Income from continuing operations (in Dollars)	$9,078	$8,816
Loss from discontinued operations, net of income taxes (in Dollars)	-213	-1,155
Net income (in Dollars)	$8,865	$7,661
Shares:	'	'
Weighted average number of common shares outstanding - basic (in Shares)	35,094,652	34,456,380
Weighted average number of common shares outstanding - diluted (in Shares)	35,822,458	35,505,778
Basic earnings per common share:	'	'
Continuing operations	$0.25	$0.25
Discontinued operations	$0	($0.03)
Basic earnings per common share	$0.25	$0.22
Diluted earnings per common share:	'	'
Continuing operations	$0.25	$0.25
Discontinued operations	$0	($0.03)
Diluted earnings per common share	$0.25	$0.22

Note_10_Commitments_and_Contin1

Note 10 - Commitments and Contingencies (Details) (USD $)	12 Months Ended	1 Months Ended
In Millions, unless otherwise specified	Dec. 26, 2012	Apr. 30, 2014
		Subsequent Event [Member]
Note 10 - Commitments and Contingencies (Details) [Line Items]	'	'
Litigation Settlement, Amount	$2.50	'
Loss Contingency, Damages Sought, Value	'	$30

Note_11_Restaurant_Acquisition1

Note 11 - Restaurant Acquisition (Details) (USD $)	Mar. 30, 2014	Dec. 29, 2013	Feb. 28, 2014
			Austin, TX [Member]
			Ruth's Chris Steak House [Member]
Note 11 - Restaurant Acquisition (Details) [Line Items]	'	'	'
Payments to Acquire Businesses, Gross	'	'	$2,800,000
Goodwill	24,293,000	22,097,000	2,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	'	'	259,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	'	'	$368,000