Ruths Hospitality (RUTH) 10-Q 5 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 29, 2014	Jul. 31, 2014	Jul. 31, 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	'	726,022	35,655,893
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	29-Jun-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets - Unaudited (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$3,212	$10,586
Accounts receivable, less allowance for doubtful accounts 2014 - $778; 2013 - $779	9,691	13,409
Inventory	7,676	7,913
Prepaid expenses and other	2,236	2,484
Deferred income taxes	7,039	4,598
Total current assets	29,854	38,990
Property and equipment, net of accumulated depreciation 2014 - $127,379; 2013 - $122,691	92,395	91,470
Goodwill	24,293	22,097
Deferred income taxes	20,705	24,984
Other assets	2,059	2,260
Total assets	217,606	228,081
Trademarks	10,276	10,276
Current liabilities:	'	'
Accounts payable	10,500	14,965
Accrued payroll	11,565	18,128
Accrued expenses	7,757	8,457
Deferred revenue	23,913	31,836
Other current liabilities	7,883	7,217
Total current liabilities	61,618	80,603
Long-term debt	22,000	19,000
Deferred rent	22,796	23,235
Other liabilities	4,404	4,590
Total liabilities	110,818	127,428
Shareholders' equity:	'	'
Common stock, par value $.01 per share; 100,000,000 shares authorized, 34,855,372 shares issued and outstanding at June 29, 2014 34,990,170 shares issued and outstanding at December 29, 2013	349	350
Additional paid-in capital	163,071	169,107
Accumulated deficit	-56,632	-68,804
Treasury stock, at cost; 71,950 shares at June 29, 2014 and December 29, 2013	0	0
Total shareholders' equity	106,788	100,653
Total liabilities and shareholders' equity	217,606	228,081
Franchise Rights [Member]	'	'
Current assets:	'	'
Finite-lived intangible assets, net	32,338	32,200
Other Intangible Assets [Member]	'	'
Current assets:	'	'
Finite-lived intangible assets, net	$5,686	$5,804

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets - Unaudited (Parentheticals) (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, except Share data, unless otherwise specified
Allowance for doubtful accounts	$778	$779
Property and equipment, accumulated depreciation	127,379	122,691
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	34,855,372	34,990,170
Common stock, shares outstanding	34,855,372	34,990,170
Treasury stock, shares	71,950	71,950
Franchise Rights [Member]	'	'
Finite-lived intangible assets, accumulated amortization	80	0
Other Intangible Assets [Member]	'	'
Finite-lived intangible assets, accumulated amortization	$2,811	$2,703

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income - Unaudited (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Restaurant sales	$97,904	$93,827	$202,281	$195,246
Franchise income	3,807	3,647	7,843	7,311
Other operating income	1,281	3,019	2,611	3,914
Total revenues	102,992	100,493	212,735	206,471
Costs and expenses:	'	'	'	'
Food and beverage costs	31,192	28,460	64,143	60,073
Restaurant operating expenses	49,104	46,879	99,178	95,279
Marketing and advertising	2,605	3,572	4,849	5,546
General and administrative costs	6,411	7,339	13,531	14,592
Depreciation and amortization expenses	3,383	3,130	6,510	6,727
Pre-opening costs	113	142	522	143
Total costs and expenses	92,808	89,522	188,733	182,360
Operating income	10,184	10,971	24,002	24,111
Other income (expense):	'	'	'	'
Interest expense, net	-298	-415	-584	-931
Other	13	3	28	37
Income from continuing operations before income tax expense	9,899	10,559	23,446	23,217
Income tax expense	2,846	2,644	7,316	6,485
Income from continuing operations	7,053	7,915	16,130	16,732
Loss from discontinued operations, net of income taxes	-149	-148	-362	-1,305
Net income	$6,904	$7,767	$15,768	$15,427
Basic earnings (loss) per common share:	'	'	'	'
Continuing operations (in Dollars per share)	$0.21	$0.22	$0.46	$0.49
Discontinued operations (in Dollars per share)	($0.01)	'	($0.01)	($0.04)
Basic earnings per share (in Dollars per share)	$0.20	$0.22	$0.45	$0.45
Diluted earnings (loss) per common share:	'	'	'	'
Continuing operations (in Dollars per share)	$0.20	$0.22	$0.45	$0.47
Discontinued operations (in Dollars per share)	($0.01)	'	($0.01)	($0.04)
Diluted earnings per share (in Dollars per share)	$0.19	$0.22	$0.44	$0.43
Shares used in computing net income (loss) per common share:	'	'	'	'
Basic (in Shares)	35,122,131	34,660,149	35,108,391	34,554,692
Diluted (in Shares)	35,587,975	35,681,077	35,703,436	35,585,807
Cash dividends declared per common share (in Dollars per share)	$0.05	$0.04	$0.10	$0.04

Condensed_Consolidated_Stateme1

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 Dec. 30, 2012	$344	$167,404	($87,015)	'	$80,733
Balance (in Shares) at Dec. 30, 2012	34,434,000	'	'	72,000	'
Net income	'	'	15,427	'	15,427
Cash dividends	'	'	-1,430	'	-1,430
Shares issued under stock compensation plan including tax effects	5	-1,674	'	'	-1,669
Shares issued under stock compensation plan including tax effects (in Shares)	486,000	'	'	'	'
Excess tax benefit from stock based compensation	'	898	'	'	898
Stock-based compensation	'	1,362	'	'	1,362
Balance at Jun. 30, 2013	349	167,990	-73,018	'	95,321
Balance (in Shares) at Jun. 30, 2013	34,920,000	'	'	72,000	'
Balance at Dec. 29, 2013	350	169,107	-68,804	'	100,653
Balance (in Shares) at Dec. 29, 2013	34,990,000	'	'	72,000	'
Net income	'	'	15,768	'	15,768
Cash dividends	'	'	-3,596	'	-3,596
Repurchase of common stock	-5	-6,735	'	'	-6,740
Repurchase of common stock (in Shares)	-541,000	'	'	'	-541,190
Shares issued under stock compensation plan including tax effects	4	-2,022	'	'	-2,018
Shares issued under stock compensation plan including tax effects (in Shares)	406,000	'	'	'	'
Excess tax benefit from stock based compensation	'	1,398	'	'	1,398
Stock-based compensation	'	1,323	'	'	1,323
Balance at Jun. 29, 2014	$349	$163,071	($56,632)	'	$106,788
Balance (in Shares) at Jun. 29, 2014	34,855,000	'	'	72,000	'

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows - Unaudited (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013
Net income	$15,768	$15,427
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	6,510	6,743
Deferred income taxes	1,838	3,575
Non-cash interest expense	210	210
Loss on the disposal of property and equipment, net	118	3
Amortization of below market lease	65	65
Stock-based compensation expense	1,323	1,362
Accounts receivables	3,726	2,357
Inventories	332	718
Prepaid expenses and other	247	-385
Other assets	56	5
Accounts payable and accrued expenses	-13,382	-9,094
Deferred revenue	-7,922	-10,783
Deferred rent	-440	-849
Other liabilities	1,295	101
Net cash provided by operating activities	9,744	9,455
Cash flows from investing activities:	'	'
Acquisition of property and equipment	-6,362	-5,737
Acquisition of franchise restaurant, net of cash acquired	-2,800	0
Proceeds from sale of property and equipment	0	1,104
Net cash used in investing activities	-9,162	-4,633
Cash flows from financing activities:	'	'
Principal borrowings on long-term debt	14,000	3,500
Principal repayments on long-term debt	-11,000	-8,500
Repurchase of common stock	-6,740	0
Tax payments from the vesting of restricted stock and option exercises	-2,218	-1,770
Excess tax benefits from stock compensation	1,398	898
Proceeds from exercise of stock options	200	101
Cash dividend payments	-3,596	-1,430
Net cash used in financing activities	-7,956	-7,201
Net decrease in cash and cash equivalents	-7,374	-2,379
Cash and cash equivalents at beginning of period	10,586	7,909
Cash and cash equivalents at end of period	3,212	5,530
Cash paid during the period for:	'	'
Interest, net of capitalized interest	304	798
Income taxes	1,319	2,269
Noncash investing and financing activities:	'	'
Excess accrual-based acquisition of property and equipment	$832	$1,840

Note_1_The_Company_and_Basis_o

Note 1 - The Company and Basis of Presentation	6 Months Ended
	Jun. 29, 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 June 29, 2014 and December 29, 2013 and for the thirteen and twenty-six week periods ended June 29, 2014 and June 30, 2013 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed 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 June 29, 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 entirely Company-owned and 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, the Company opened a new Ruth’s Chris Steak House restaurant in Denver, CO and in February 2014, the Company acquired the franchisee-owned restaurant located in Austin, TX. A new franchisee-owned restaurant opened in Boise, ID in February 2014. Due to an expiring lease term, the Company 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, the Company 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 June 29, 2014 and June 30, 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 June 29, 2014 and June 30, 2013 each contained thirteen weeks and are referred to herein as the second quarter of fiscal year 2014 and the second quarter of fiscal year 2013, respectively. Fiscal years 2014 and 2013 both contain 52-weeks.
	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 contingent liabilities, 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 second quarters of fiscal years 2014 and 2013 was $642 thousand and $2.3 million, respectively. Gift card breakage revenue recognized in the first twenty-six weeks of fiscal years 2014 and 2013 was $1.4 million and $2.7 million, respectively. Gift card breakage revenue is classified as a component of other operating revenue.
	Recent Accounting Pronouncements for Future Application
	In April 2014, the Financial Accounting Standards Board (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.
	In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers,” which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. The new standard is effective for interim and annual periods in fiscal years beginning after December 15, 2016. Early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Note_2_Longterm_Debt

Note 2 - Long-term Debt	6 Months Ended
	Jun. 29, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	(2) Long-term Debt
	Long-term debt consists of the following (in thousands):
		June 29,		December 29,
		2014		2013
	Senior Credit Facility:
	Revolving credit facility	$	22,000	$	19,000
	Less current maturities		-		-
		$	22,000	$	19,000
	As of June 29, 2014, the Company had an aggregate of $22 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 2.19% 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; $14.6 million of such payments had been made as of June 29, 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 June 29, 2014, the Company was in compliance with the covenants under the Amended and Restated Credit Agreement.

Note_3_Shareholders_Equity

Note 3 - Shareholders' Equity	6 Months Ended
	Jun. 29, 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 first twenty-six weeks of fiscal year 2014, 541,190 shares were repurchased at an aggregate cost of $6.7 million or an average cost of $12.45 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 as a reduction in additional paid-in capital.
	The Company’s Board of Directors declared the following dividends payable to holders of common and restricted stock during the twenty-six weeks ended June 29, 2014 and the fiscal year ended December 29, 2013 (amounts in thousands except per share amounts):
	Declaration Date	Dividend per Share		Record Date	Total Amount		Payment Date
	Fiscal Year 2014:
	21-Feb-14	$	0.05	13-Mar-14	$	1,798	27-Mar-14
	22-Apr-14	$	0.05	15-May-14	$	1,798	29-May-14
	Fiscal Year 2013:
	3-May-13	$	0.04	16-May-13	$	1,430	30-May-13
	24-Jul-13	$	0.04	15-Aug-13	$	1,424	29-Aug-13
	22-Oct-13	$	0.04	14-Nov-13	$	1,424	26-Nov-13
	Subsequent to the end of the second 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 August 28, 2014.
	Outstanding unvested restricted stock is not included in reported common stock outstanding amounts. Restricted stock outstanding as of June 29, 2014 aggregated 805,473 shares.

Note_4_Fair_Value_Measurements

Note 4 - Fair Value Measurements	6 Months Ended
	Jun. 29, 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 June 29, 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 second 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	6 Months Ended
	Jun. 29, 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 also manages its franchise operating as an operating segment. 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 June 29, 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 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 June 29, 2014, there were 75 Ruth’s Chris Steak House franchise locations, including eighteen international locations. During the second quarters of fiscal years 2014 and 2013, franchise income attributable to international locations was $778 thousand and $720 thousand, respectively. During the first twenty-six weeks of fiscal years 2014 and 2013, franchise income attributable to international locations was $1.6 million and $1.5 million, 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						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Revenues:
	Company-owned steakhouse restaurants	$	81,820		$	77,559		$	170,829		$	162,893
	Company-owned fish market restaurants		17,076			17,166			33,277			34,071
	Franchise operations		3,807			3,647			7,843			7,311
	Unallocated other revenue and revenue discounts, net		289			2,121			786			2,196
	Total revenues	$	102,992		$	100,493		$	212,735		$	206,471
	Segment profits:
	Company-owned steakhouse restaurants	$	16,829		$	17,095		$	37,294		$	36,535
	Company-owned fish market restaurants		1,968			2,141			3,438			4,050
	Franchise operations		3,807			3,647			7,843			7,311
	Total segment profit		22,604			22,883			48,575			47,896
	Unallocated operating income		92			2,271			839			3,223
	Marketing and advertising expenses		(2,605	)		(3,572	)		(4,849	)		(5,546	)
	General and administrative costs		(6,411	)		(7,339	)		(13,531	)		(14,592	)
	Depreciation and amortization expenses		(3,383	)		(3,130	)		(6,510	)		(6,727	)
	Pre-opening costs		(113	)		(142	)		(522	)		(143	)
	Interest expense, net		(298	)		(415	)		(584	)		(931	)
	Other income (expense)		13			3			28			37
	Income from continuing operations before income tax expense	$	9,899		$	10,559		$	23,446		$	23,217
	Capital expenditures:
	Company-owned steakhouse restaurants	$	2,284		$	2,347		$	4,889		$	4,188
	Company-owned fish market restaurants		335			405			572			886
	Corporate assets		413			660			901			663
	Total capital expenditures	$	3,032		$	3,412		$	6,362		$	5,737
		June 29,			December 29,
		2014			2013
	Total assets:
	Company-owned steakhouse restaurants	$	147,806		$	146,584
	Company-owned fish market restaurants		28,629			30,451
	Franchise operations		1,621			2,253
	Corporate assets - unallocated		11,806			19,211
	Deferred income taxes - unallocated		27,744			29,582
	Total assets	$	217,606		$	228,081

Note_6_StockBased_Employee_Com

Note 6 - Stock-Based Employee Compensation	6 Months Ended
	Jun. 29, 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 June 29, 2014, there were 460,236 shares of common stock issuable upon exercise of currently outstanding options, 805,473 currently outstanding restricted stock awards and 2,707,504 shares available for future grants, which reflects the two million 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. During the first twenty-six weeks 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 twenty-six weeks of fiscal year 2014, 125,862 shares will vest pro rata over three annual service periods through March 11, 2017 and 125,932 will vest upon completion of a two-year service period ending on March, 11, 2016. Total stock compensation expense recognized during the second quarters of fiscal years 2014 and 2013 was $789 thousand and $704 thousand, respectively. Total stock compensation expense recognized during the first twenty-six weeks of fiscal years 2014 and 2013 was $1.3 million and $1.4 million, respectively.

Note_7_Income_Taxes

Note 7 - Income Taxes	6 Months Ended
	Jun. 29, 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 twenty-six weeks of fiscal years 2014 and 2013 follows:
		26 Weeks Ended
		June 29,			June 30,
		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	%		4.5	%
	Employment tax credits		-9.1	%		-10.4	%
	Prior year state credits		-0.6	%		-2.6	%
	Other		1.4	%		1.4	%
	Effective tax rate		31.2	%		27.9	%
	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 30.9% and 26.9% for the first twenty-six weeks of fiscal years 2014 and 2013, respectively.
	During the second quarter of fiscal year 2013, the Company recognized a state income tax benefit for employment-related tax credits aggregating $1.0 million based on qualified employee wages during the years 2006 through 2012. These prior year state tax credits resulted in a discrete $600 thousand reduction (net of federal and state tax consequences) in income tax expense. Approximately half of the benefit will be realized on a carryback basis by amending prior year state income tax returns and management expects that the remainder of the benefit will be realized on a carryforward basis. Pursuant to state legislation enacted in July 2013, restaurant companies will not be able to claim credits for employees hired after January 1, 2014 and the carryforward period for existing credits is limited to ten years.
	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	6 Months Ended
	Jun. 29, 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						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Revenues	$	-		$	1,322		$	1,208		$	3,514
	Loss before income taxes	$	(257	)	$	(235	)	$	(641	)	$	(2,126	)
	Loss from discontinued operations, net of income taxes	$	(149	)	$	(148	)	$	(362	)	$	(1,305	)
	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 recorded net 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. The resulting re-measurement of the lease liability included (a) the write-off of the 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 twenty-six weeks of fiscal year 2013 includes a loss applicable to the location near the United Nations in Manhattan of $1.8 million (of which $1.7 million was recorded in the first quarter). The discontinued operations loss before income taxes for the first twenty-six weeks of fiscal year 2014 includes a loss applicable to the location near the United Nations in Manhattan of $81 thousand. As of June 29, 2014, the recorded contingent lease liability was $1.5 million.
	In addition to the location near the United Nations in Manhattan, discontinued operations for the interim periods of fiscal years 2014 and 2013 includes the results of two and three closed restaurants, respectively. Loss before income taxes for these closed restaurants aggregated $222 thousand and $156 thousand during the second quarters of fiscal years 2014 and 2013, respectively. Loss before income taxes for these closed restaurants aggregated $561 thousand and $301 thousand during the first twenty-six weeks of fiscal years 2014 and 2013, respectively. Due to an expiring lease term, the Company 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, the Company 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, the Company 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.

Note_9_Earnings_Per_Share

Note 9 - Earnings Per Share	6 Months Ended
	Jun. 29, 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						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Income from continuing operations	$	7,053		$	7,915		$	16,130		$	16,732
	Loss from discontinued operations, net of income taxes		(149	)		(148	)		(362	)		(1,305	)
	Net income	$	6,904		$	7,767		$	15,768		$	15,427
	Shares:
	Weighted average number of common shares outstanding - basic		35,122,131			34,660,149			35,108,391			34,554,692
	Weighted average number of common shares outstanding - diluted		35,587,975			35,681,077			35,703,436			35,585,807
	Basic earnings per common share:
	Continuing operations	$	0.21		$	0.22		$	0.46		$	0.49
	Discontinued operations		(0.01	)		-			(0.01	)		(0.04	)
	Basic earnings per common share	$	0.2		$	0.22		$	0.45		$	0.45
	Diluted earnings per common share:
	Continuing operations	$	0.2		$	0.22		$	0.45		$	0.47
	Discontinued operations		(0.01	)		-			(0.01	)		(0.04	)
	Diluted earnings per common share	$	0.19		$	0.22		$	0.44		$	0.43
	Diluted earnings per share for the second quarters of fiscal years 2014 and 2013 excludes stock options and restricted shares of 152,722 and 307,232 respectively, which were outstanding during the period but were anti-dilutive. The weighted average exercise prices of the anti-dilutive stock options for second quarters of fiscal years 2014 and 2013 were $18.70 per share and $18.66 per share, respectively. Diluted earnings per share for the first twenty-six weeks of fiscal years 2014 and 2013 excludes stock options and restricted shares of 145,634 and 318,732 respectively, which were outstanding during the period but were anti-dilutive. The weighted average exercise prices of the anti-dilutive stock options for first twenty-six weeks of fiscal years 2014 and 2013 were $18.69 per share and $18.34 per share, respectively.

Note_10_Commitments_and_Contin

Note 10 - Commitments and Contingencies	6 Months Ended
	Jun. 29, 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 the Company’s 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 potential 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 potential liabilities pertaining to unclaimed property returns which have not been filed timely. Management does not expect the settlement of these potential liabilities to have a material adverse effect on the financial position, results of operations or liquidity of the Company.
	The Company sells a considerable number of gift cards, which are issued and administered by a third party gift card issuer and service provider, consistent with common retail industry practice. Gift card breakage revenue is recognized using the redemption method of accounting and all gift cards presented by customers are honored even when breakage revenue has previously been recognized. The third party gift card issuer and service provider, as well as a number of other restaurant companies, retailers and gift card issuers, were named as defendants in an action filed under seal in June 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 Delaware law. The filing was unsealed in March 2014. The complaint alleges that approximately $30 million with respect to unused gift cards should be escheated by the Company to the State of Delaware and seeks interest and penalties, attorneys’ fees and costs, and an injunction against alleged future violations of Delaware’s unclaimed property laws. 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. To protect its interests, the Company has joined in a notice to remove the case to federal district court, which was filed in May 2014, and a motion to dismiss filed by all defendants in June 2014.
	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	6 Months Ended
	Jun. 29, 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 preliminarily allocated as follows: goodwill $2.2 million; property and equipment $259 thousand; and other assets $368 thousand. 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)	6 Months Ended
	Jun. 29, 2014
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
		June 29,		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)	6 Months Ended
	Jun. 29, 2014
Stockholders' Equity Note [Abstract]	'
Schedule of Dividends Payable [Table Text Block]	'
	Declaration Date	Dividend per Share		Record Date	Total Amount		Payment Date
	Fiscal Year 2014:
	21-Feb-14	$	0.05	13-Mar-14	$	1,798	27-Mar-14
	22-Apr-14	$	0.05	15-May-14	$	1,798	29-May-14
	Fiscal Year 2013:
	3-May-13	$	0.04	16-May-13	$	1,430	30-May-13
	24-Jul-13	$	0.04	15-Aug-13	$	1,424	29-Aug-13
	22-Oct-13	$	0.04	14-Nov-13	$	1,424	26-Nov-13

Note_5_Segment_Information_Tab

Note 5 - Segment Information (Tables)	6 Months Ended
	Jun. 29, 2014
Segment Reporting [Abstract]	'
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	'
		13 Weeks Ended						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Revenues:
	Company-owned steakhouse restaurants	$	81,820		$	77,559		$	170,829		$	162,893
	Company-owned fish market restaurants		17,076			17,166			33,277			34,071
	Franchise operations		3,807			3,647			7,843			7,311
	Unallocated other revenue and revenue discounts, net		289			2,121			786			2,196
	Total revenues	$	102,992		$	100,493		$	212,735		$	206,471
	Segment profits:
	Company-owned steakhouse restaurants	$	16,829		$	17,095		$	37,294		$	36,535
	Company-owned fish market restaurants		1,968			2,141			3,438			4,050
	Franchise operations		3,807			3,647			7,843			7,311
	Total segment profit		22,604			22,883			48,575			47,896
	Unallocated operating income		92			2,271			839			3,223
	Marketing and advertising expenses		(2,605	)		(3,572	)		(4,849	)		(5,546	)
	General and administrative costs		(6,411	)		(7,339	)		(13,531	)		(14,592	)
	Depreciation and amortization expenses		(3,383	)		(3,130	)		(6,510	)		(6,727	)
	Pre-opening costs		(113	)		(142	)		(522	)		(143	)
	Interest expense, net		(298	)		(415	)		(584	)		(931	)
	Other income (expense)		13			3			28			37
	Income from continuing operations before income tax expense	$	9,899		$	10,559		$	23,446		$	23,217
	Capital expenditures:
	Company-owned steakhouse restaurants	$	2,284		$	2,347		$	4,889		$	4,188
	Company-owned fish market restaurants		335			405			572			886
	Corporate assets		413			660			901			663
	Total capital expenditures	$	3,032		$	3,412		$	6,362		$	5,737
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	'
		June 29,			December 29,
		2014			2013
	Total assets:
	Company-owned steakhouse restaurants	$	147,806		$	146,584
	Company-owned fish market restaurants		28,629			30,451
	Franchise operations		1,621			2,253
	Corporate assets - unallocated		11,806			19,211
	Deferred income taxes - unallocated		27,744			29,582
	Total assets	$	217,606		$	228,081

Note_7_Income_Taxes_Tables

Note 7 - Income Taxes (Tables)	6 Months Ended
	Jun. 29, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		26 Weeks Ended
		June 29,			June 30,
		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	%		4.5	%
	Employment tax credits		-9.1	%		-10.4	%
	Prior year state credits		-0.6	%		-2.6	%
	Other		1.4	%		1.4	%
	Effective tax rate		31.2	%		27.9	%

Note_8_Discontinued_Operations1

Note 8 - Discontinued Operations (Tables)	6 Months Ended
	Jun. 29, 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						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Revenues	$	-		$	1,322		$	1,208		$	3,514
	Loss before income taxes	$	(257	)	$	(235	)	$	(641	)	$	(2,126	)
	Loss from discontinued operations, net of income taxes	$	(149	)	$	(148	)	$	(362	)	$	(1,305	)

Note_9_Earnings_Per_Share_Tabl

Note 9 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		13 Weeks Ended						26 Weeks Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Income from continuing operations	$	7,053		$	7,915		$	16,130		$	16,732
	Loss from discontinued operations, net of income taxes		(149	)		(148	)		(362	)		(1,305	)
	Net income	$	6,904		$	7,767		$	15,768		$	15,427
	Shares:
	Weighted average number of common shares outstanding - basic		35,122,131			34,660,149			35,108,391			34,554,692
	Weighted average number of common shares outstanding - diluted		35,587,975			35,681,077			35,703,436			35,585,807
	Basic earnings per common share:
	Continuing operations	$	0.21		$	0.22		$	0.46		$	0.49
	Discontinued operations		(0.01	)		-			(0.01	)		(0.04	)
	Basic earnings per common share	$	0.2		$	0.22		$	0.45		$	0.45
	Diluted earnings per common share:
	Continuing operations	$	0.2		$	0.22		$	0.45		$	0.47
	Discontinued operations		(0.01	)		-			(0.01	)		(0.04	)
	Diluted earnings per common share	$	0.19		$	0.22		$	0.44		$	0.43

Note_1_The_Company_and_Basis_o1

Note 1 - The Company and Basis of Presentation (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'	'	'
Number of Restaurants	161	'	161	'
Revenue Recognition, Gift Cards, Breakage (in Dollars)	$642	$2,300	$1,400	$2,700
Managed [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'	'	'
Number of Restaurants	1	'	1	'
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	'	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	'	3	'
Franchise Operations [Member] | International [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'	'	'
Number of Restaurants	18	'	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	'	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	'	18	'
Ruth's Chris Steak House [Member]	'	'	'	'
Note 1 - The Company and Basis of Presentation (Details) [Line Items]	'	'	'	'
Number of Restaurants	140	'	140	'

Note_2_Longterm_Debt_Details

Note 2 - Long-term Debt (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 29, 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)	14.6
Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.00%
Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	2.75%
Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member] | Base Rate [Member] | Minimum [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	1.00%
Amended and Restated Credit Agreement [Member] | Senior Credit Facility [Member] | Base Rate [Member] | Maximum [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Debt Instrument, Basis Spread on Variable Rate	1.75%
Senior Credit Facility [Member]	'
Note 2 - Long-term Debt (Details) [Line Items]	'
Long-term Line of Credit (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

Note_2_Longterm_Debt_Details_S

Note 2 - Long-term Debt (Details) - Summary of Long-term Debt (USD $)	Jun. 29, 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 $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013	Dec. 29, 2013	31-May-13
Note 3 - Shareholders' Equity (Details) [Line Items]	'	'	'	'	'	'
Stock Repurchase Program, Authorized Amount	'	'	'	'	'	$30,000,000
Stock Repurchased During Period, Shares	'	'	541,190	'	0	'
Stock Repurchased During Period, Value	'	'	6,740,000	'	'	'
Treasury Stock Acquired, Average Cost Per Share	'	'	$12.45	'	'	'
Common Stock, Dividends, Per Share, Declared	$0.05	$0.04	$0.10	$0.04	'	'
Restricted Stock [Member]	'	'	'	'	'	'
Note 3 - Shareholders' Equity (Details) [Line Items]	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	805,473	'	805,473	'	'	'
Subsequent Event [Member]	'	'	'	'	'	'
Note 3 - Shareholders' Equity (Details) [Line Items]	'	'	'	'	'	'
Common Stock, Dividends, Per Share, Declared	'	'	$0.05	'	'	'
Dividends Payable, Current	$1,800,000	'	$1,800,000	'	'	'

Note_3_Shareholders_Equity_Det1

Note 3 - Shareholders' Equity (Details) - Dividends Declared (USD $)	6 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 29, 2014	Dec. 29, 2013	Dec. 29, 2013	Dec. 29, 2013
	Dividend Declared 1 [Member]	Dividend Declared 2 [Member]	Dividend Declared 3 [Member]	Dividend Declared 4 [Member]	Dividends Declared 5 [Member]
Dividends Payable [Line Items]	'	'	'	'	'
Declaration Date	21-Feb-14	22-Apr-14	3-May-13	24-Jul-13	22-Oct-13
Dividend per Share	$50	$50	$40	$40	$40
Record Date	13-Mar-14	15-May-14	16-May-13	15-Aug-13	14-Nov-13
Total Amount	$1,798	$1,798	$1,430	$1,424	$1,424
Payment Date	27-Mar-14	29-May-14	30-May-13	29-Aug-13	26-Nov-13

Note_5_Segment_Information_Det

Note 5 - Segment Information (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Reportable Segments	'	'	3	'
Number of Restaurants	161	'	161	'
Revenues (in Dollars)	$102,992,000	$100,493,000	$212,735,000	$206,471,000
Franchise Revenue (in Dollars)	3,807,000	3,647,000	7,843,000	7,311,000
Entity Operated Units [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	64	'	64	'
Entity Operated Units [Member] | Cameron's Steakhouse [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	3	'	3	'
Entity Operated Units [Member] | Mitchell's Fish Market [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	18	'	18	'
Management Agreement Operating Unit [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	1	'	1	'
Franchise Operations [Member] | International [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	18	'	18	'
Franchise Operations [Member] | Ruth's Chris Steak House [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	75	'	75	'
Revenues (in Dollars)	'	'	75	'
International [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Franchise Revenue (in Dollars)	$778,000	$720,000	$1,600,000	$1,500,000
Ruth's Chris Steak House [Member]	'	'	'	'
Note 5 - Segment Information (Details) [Line Items]	'	'	'	'
Number of Restaurants	140	'	140	'

Note_5_Segment_Information_Det1

Note 5 - Segment Information (Details) - Segment Information, Operating Profit (Loss) (USD $)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Revenues:	'	'	'	'
Revenues	$102,992,000	$100,493,000	$212,735,000	$206,471,000
Segment profits:	'	'	'	'
Segment profits	22,604,000	22,883,000	48,575,000	47,896,000
Unallocated operating income	10,184,000	10,971,000	24,002,000	24,111,000
Marketing and advertising expenses	-2,605,000	-3,572,000	-4,849,000	-5,546,000
General and administrative costs	-6,411,000	-7,339,000	-13,531,000	-14,592,000
Depreciation and amortization expenses	-3,383,000	-3,130,000	-6,510,000	-6,727,000
Pre-opening costs	-113,000	-142,000	-522,000	-143,000
Interest expense, net	-298,000	-415,000	-584,000	-931,000
Other income (expense)	13,000	3,000	28,000	37,000
Income from continuing operations before income tax expense	9,899,000	10,559,000	23,446,000	23,217,000
Capital expenditures:	'	'	'	'
Capital expenditures	3,032,000	3,412,000	6,362,000	5,737,000
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	81,820,000	77,559,000	170,829,000	162,893,000
Segment profits:	'	'	'	'
Segment profits	16,829,000	17,095,000	37,294,000	36,535,000
Capital expenditures:	'	'	'	'
Capital expenditures	2,284,000	2,347,000	4,889,000	4,188,000
Operating Segments [Member] | Company-owned Fish Market Restaurants [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	17,076,000	17,166,000	33,277,000	34,071,000
Segment profits:	'	'	'	'
Segment profits	1,968,000	2,141,000	3,438,000	4,050,000
Capital expenditures:	'	'	'	'
Capital expenditures	335,000	405,000	572,000	886,000
Operating Segments [Member] | Franchise Operations [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	3,807,000	3,647,000	7,843,000	7,311,000
Segment profits:	'	'	'	'
Segment profits	3,807,000	3,647,000	7,843,000	7,311,000
Segment Reconciling Items [Member]	'	'	'	'
Revenues:	'	'	'	'
Revenues	289,000	2,121,000	786,000	2,196,000
Segment profits:	'	'	'	'
Unallocated operating income	92,000	2,271,000	839,000	3,223,000
Corporate, Non-Segment [Member]	'	'	'	'
Capital expenditures:	'	'	'	'
Capital expenditures	$413,000	$660,000	$901,000	$663,000

Note_5_Segment_Information_Det2

Note 5 - Segment Information (Details) - Segment Information, Assets (USD $)	Jun. 29, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Total assets:	'	'
Assets	$217,606	$228,081
Deferred income taxes - unallocated	27,744	29,582
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]	'	'
Total assets:	'	'
Assets	147,806	146,584
Operating Segments [Member] | Company-owned Fish Market Restaurants [Member]	'	'
Total assets:	'	'
Assets	28,629	30,451
Operating Segments [Member] | Franchise Operations [Member]	'	'
Total assets:	'	'
Assets	1,621	2,253
Corporate, Non-Segment [Member]	'	'
Total assets:	'	'
Assets	$11,806	$19,211

Note_6_StockBased_Employee_Com1

Note 6 - Stock-Based Employee Compensation (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Note 6 - Stock-Based Employee Compensation (Details) [Line Items]	'	'	'	'
Allocated Share-based Compensation Expense (in Dollars)	$789	$704	$1,300	$1,400
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, Nonvested, Number	805,473	'	805,473	'
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	460,236	'	460,236	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	805,473	'	805,473	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,707,504	'	2,707,504	'
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) (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'
Effective Income Tax Rate Continuing Operations and Discontinued Operations	'	30.90%	26.90%
Income Tax Credits and Adjustments	$1,000,000	'	'
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	$600,000	'	'

Note_7_Income_Taxes_Details_Re

Note 7 - Income Taxes (Details) - Reconciliation of the U.S. Statutory Rate to the Effective Rate	6 Months Ended
	Jun. 29, 2014	Jun. 30, 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%	4.50%
Employment tax credits	-9.10%	-10.40%
Prior year state credits	-0.60%	-2.60%
Other	1.40%	1.40%
Effective tax rate	31.20%	27.90%

Note_8_Discontinued_Operations2

Note 8 - Discontinued Operations (Details) (USD $)	3 Months Ended		6 Months Ended			3 Months Ended	6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013	Dec. 30, 2012	Mar. 31, 2013	Jun. 29, 2014	Jun. 30, 2013
						Manhattan [Member]	Manhattan [Member]	Manhattan [Member]
Note 8 - Discontinued Operations (Details) [Line Items]	'	'	'	'	'	'	'	'
Contractual Obligation, Due in Second Year	$600,000	'	$600,000	'	'	'	'	'
Contractual Obligation, Due in Third Year	600,000	'	600,000	'	'	'	'	'
Contractual Obligation, Due in Next Twelve Months	600,000	'	600,000	'	'	'	'	'
Contingent Lease Liability	'	'	'	'	800,000	'	1,500,000	'
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax	-257,000	-235,000	-641,000	-2,126,000	'	-1,700,000	-81,000	-1,800,000
Number of Restaurants Closed During Period	'	'	2	3	'	'	'	'
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	($222,000)	($156,000)	($561,000)	($301,000)	'	'	'	'

Note_8_Discontinued_Operations3

Note 8 - Discontinued Operations (Details) - Summary of Discontinued Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Summary of Discontinued Operations [Abstract]	'	'	'	'
Revenues	'	$1,322	$1,208	$3,514
Loss before income taxes	-257	-235	-641	-2,126
Loss from discontinued operations, net of income taxes	($149)	($148)	($362)	($1,305)

Note_9_Earnings_Per_Share_Deta

Note 9 - Earnings Per Share (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	152,722	307,232	145,634	318,732
Weighted Average Exercise Prices Anti Dilutive Stock Options	$18.70	$18.66	$18.69	$18.34

Note_9_Earnings_Per_Share_Deta1

Note 9 - Earnings Per Share (Details) - Computation of Basic and Diluted Earnings per Share (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Computation of Basic and Diluted Earnings per Share [Abstract]	'	'	'	'
Income from continuing operations (in Dollars)	$7,053	$7,915	$16,130	$16,732
Loss from discontinued operations, net of income taxes (in Dollars)	-149	-148	-362	-1,305
Net income (in Dollars)	$6,904	$7,767	$15,768	$15,427
Shares:	'	'	'	'
Weighted average number of common shares outstanding - basic (in Shares)	35,122,131	34,660,149	35,108,391	34,554,692
Weighted average number of common shares outstanding - diluted (in Shares)	35,587,975	35,681,077	35,703,436	35,585,807
Basic earnings per common share:	'	'	'	'
Continuing operations	$0.21	$0.22	$0.46	$0.49
Discontinued operations	($0.01)	'	($0.01)	($0.04)
Basic earnings per common share	$0.20	$0.22	$0.45	$0.45
Diluted earnings per common share:	'	'	'	'
Continuing operations	$0.20	$0.22	$0.45	$0.47
Discontinued operations	($0.01)	'	($0.01)	($0.04)
Diluted earnings per common share	$0.19	$0.22	$0.44	$0.43

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 $)	Jun. 29, 2014	Dec. 29, 2013	Feb. 28, 2014
			Ruth's Chris Steak House [Member]
			Austin, TX [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