Ruths Hospitality (RUTH) 10-K 23 Feb 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 25, 2022	Feb. 17, 2023	Jun. 24, 2022
Document Information [Line Items]
Entity Central Index Key	0001324272
Entity Registrant Name	Ruths Hospitality Group, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-25
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 25, 2022
Document Transition Report	false
Entity File Number	000-51485
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	72-1060618
Entity Address, Address Line One	1030 W. Canton Avenue, Suite 100
Entity Address, City or Town	Winter Park
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32789
City Area Code	407
Local Phone Number	333-7440
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	RUTH
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 586,618,763
Entity Common Stock, Shares Outstanding		32,003,406
Auditor Name	KPMG LLP
Auditor Location	FL
Auditor Firm ID	185

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Current assets:
Cash and cash equivalents	$ 23,002	$ 92,133
Accounts receivable, less allowance for doubtful accounts 2022 - $57; 2021 - $106	45,013	41,588
Inventory	9,138	8,554
Prepaid expenses and other	4,662	3,919
Total current assets	81,815	146,194
Property and equipment, net of accumulated depreciation 2022 - $205,849; 2021 - $195,853	148,837	121,706
Operating lease right of use assets	195,703	173,754
Goodwill	45,549	45,549
Franchise rights, net of accumulated amortization 2022 - $11,025; 2021 - $8,779	44,995
Deferred income taxes	3,388	0
Other assets	1,519	1,547
Total assets	521,806	535,979
Current liabilities:
Accounts payable	8,736	11,685
Accrued payroll	17,107	17,097
Accrued expenses	16,997	12,924
Deferred revenue	74,375	69,029
Current operating lease liabilities	16,557	17,006
Other current liabilities	4,497	7,674
Total current liabilities	138,269	135,415
Long-term debt	30,000	70,000
Operating lease liabilities	218,804	192,666
Unearned franchise fees	2,257	2,219
Deferred income taxes	0	399
Other liabilities	145	69
Total liabilities	389,475	400,768
Commitments and contingencies (Note 10)	0	0
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 32,010,919 shares issued and outstanding at December 25, 2022, 33,575,337 shares issued and outstanding at December 26, 2021	320	336
Additional paid-in capital	45,727	68,923
Retained earnings	86,284	65,952
Treasury stock, at cost; 71,950 shares at December 25, 2022 and December 26, 2021	0	0
Total shareholders' equity	132,331	135,211
Total liabilities and shareholders' equity	521,806	535,979
Franchise Rights [Member]
Current assets:
Franchise rights, net of accumulated amortization 2022 - $11,025; 2021 - $8,779	39,993	42,239
Lease And Other Intangible Assets [Member]
Current assets:
Franchise rights, net of accumulated amortization 2022 - $11,025; 2021 - $8,779	$ 5,002	$ 4,990

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Allowance for doubtful accounts	$ 57	$ 106
Property and equipment, accumulated depreciation	205,849	$ 195,853
Finite-lived intangible assets, accumulated amortization	$ 12,358
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	32,010,919	33,575,337
Common stock, shares outstanding (in shares)	32,010,919	33,575,337
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 11,025	$ 8,779
Lease And Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,333	$ 1,698

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Revenues:
Revenue	$ 505,858	$ 429,123	$ 277,748
Costs and expenses:
Food and beverage costs	151,290	128,450	75,831
Restaurant operating expenses	221,352	179,671	150,420
Marketing and advertising	17,360	13,464	6,859
General and administrative costs	37,071	32,531	33,248
Depreciation and amortization expenses	22,103	20,487	21,964
Pre-opening costs	3,058	1,894	1,633
Loss on legal settlement	6,000	0	0
Loss (gain) on lease modifications	90	1,058	(206)
Loss on impairment	574	1,854	16,548
Total costs and expenses	458,898	379,409	306,297
Operating income (loss)	46,960	49,714	(28,549)
Other income (expense):
Interest expense, net	(1,507)	(3,478)	(4,681)
Other	178	102	26
Income (loss) before income tax expense	45,631	46,338	(33,204)
Income Tax Expense (Benefit), Total	7,010	4,063	(7,910)
Net income (loss)	$ 38,621	$ 42,275	$ (25,294)
Basic earnings (loss) per common share (in dollars per share)	$ 1.16	$ 1.23	$ (0.80)
Diluted earnings (loss) per common share (in dollars per share)	$ 1.15	$ 1.23	$ (0.80)
Shares used in computing earnings (loss) per common share:
Weighted average number of common shares outstanding - basic (in shares)	33,203,263	34,255,966	31,683,920
Weighted average number of common shares outstanding - diluted (in shares)	33,495,888	34,468,195	31,683,920
Cash dividends declared per common share (in dollars per share)	$ 0.54	$ 0	$ 0.15
Restaurant Sales [Member]
Revenues:
Revenue	$ 475,371	$ 402,015	$ 260,763
Franchise [Member]
Revenues:
Revenue	20,571	18,533	11,737
Service, Other [Member]
Revenues:
Revenue	$ 9,916	$ 8,575	$ 5,248

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 29, 2019	28,419			72
Balance at Dec. 29, 2019	$ 284	$ 40,462	$ 53,399		$ 94,145
Net income (loss)			(25,294)		(25,294)
Stock issuance (in shares)	6,455
Stock issuance	$ 65	49,493			49,558
Cash dividends			(4,428)		(4,428)
Repurchase of common stock (in shares)	(902)
Repurchase of common stock	$ (9)	(13,217)			(13,226)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)	285
Shares issued under stock compensation plan net of shares withheld for tax effects	$ 3	(1,576)			(1,573)
Stock-based compensation		8,261			8,261
Net income (loss)			(25,294)		(25,294)
Balance (in shares) at Dec. 27, 2020	34,257			72
Balance at Dec. 27, 2020	$ 343	83,424	23,677		107,444
Net income (loss)			42,275		42,275
Repurchase of common stock (in shares)	(888)
Repurchase of common stock	$ (9)	(16,577)			(16,586)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)	205
Shares issued under stock compensation plan net of shares withheld for tax effects	$ 2	(2,813)			(2,811)
Stock-based compensation		4,888			4,888
Net income (loss)			42,275		42,275
Balance (in shares) at Dec. 26, 2021	33,575			72
Balance at Dec. 26, 2021	$ 336	68,923	65,952		135,211
Net income (loss)			38,621		38,621
Cash dividends			(18,289)		(18,289)
Repurchase of common stock (in shares)	(1,733)
Repurchase of common stock	$ (17)	(29,547)			(29,564)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)	169
Shares issued under stock compensation plan net of shares withheld for tax effects	$ 1	(1,521)			(1,520)
Stock-based compensation		7,872			7,872
Net income (loss)			38,621		38,621
Balance (in shares) at Dec. 25, 2022	32,011			72
Balance at Dec. 25, 2022		$ 45,727	$ 86,284		$ 132,331

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Cash flows from operating activities:
Net income (loss)	$ 38,621	$ 42,275	$ (25,294)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	22,103	20,487	21,964
Deferred income taxes	(3,787)	9,015	(3,688)
Non-cash interest expense	217	386	346
Loss on impairment	574	1,854	16,548
Stock-based compensation expense	7,872	4,888	8,261
Changes in operating assets and liabilities:
Accounts receivable	342	(18,471)	1,939
Inventories	(716)	(1,713)	1,983
Prepaid expenses and other	(215)	(265)	(603)
Other assets	(188)	22	(25)
Accounts payable and accrued expenses	172	15,076	(13,340)
Deferred revenue	5,346	9,999	6,174
Operating lease liabilities and assets	(29)	(5,782)	5,530
Other liabilities	(3,111)	3,620	290
Net cash provided by operating activities	67,201	81,391	20,085
Cash flows from investing activities:
Acquisition of property and equipment	(46,958)	(19,651)	(10,620)
Net cash used in investing activities	(46,958)	(19,651)	(10,620)
Cash flows from financing activities:
Principal borrowings on long-term debt	15,000	0	85,000
Principal repayments on long-term debt	(55,000)	(45,000)	(34,000)
Principal borrowings from the CARES Act loan	0	0	20,000
Principal repayments on the CARES Act loan	0	0	(20,000)
Repurchase of common stock	(29,564)	(16,586)	(13,226)
Net proceeds from the sale of common stock	0	0	49,558
Cash dividend payments	(18,289)	0	(4,428)
Tax payments from the vesting of restricted stock	(1,521)	(2,811)	(1,573)
Deferred financing costs	0	(612)	(961)
Net cash provided by (used in) financing activities	(89,374)	(65,009)	80,370
Net increase (decrease) in cash and cash equivalents	(69,131)	(3,269)	89,835
Cash and cash equivalents at beginning of year	92,133	95,402	5,567
Cash and cash equivalents at end of year	23,002	92,133	95,402
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	1,162	3,199	4,299
Income taxes	12,240	3,064	(1,428)
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 473	$ 2,263	$ 72

Note 1 - The Company and Basis

Note 1 - The Company and Basis of Presentation	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	( 1 Ruth’s Hospitality Group, Inc. and its subsidiaries (the Company) operate Ruth’s Chris Steak House restaurants and sell franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of December 25, 2022 three 2022, The following table summarizes the changes in the number of Company-owned Ruth’s Chris Steak House restaurants and franchisee-owned restaurants during the thirteen fifty-two December 25, 2022 13 Weeks Ending 52 Weeks Ending December 25, 2022 December 25, 2022 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 77 74 3 154 73 74 3 150 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 0 0 0 0 4 0 0 4 Closed 0 0 0 0 0 0 0 0 End of period 77 74 3 154 77 74 3 154 % of total 50 % 48 % 2 % 100 % 50 % 48 % 2 % 100 % COVID- 19 The novel coronavirus 2019 19 December 25, 2022 19 19 19 19, may

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	( 2 (a) Basis of Presentation The Company utilizes a 52 53 December. December 25, 2022 2022 December 26, 2021 2021 December 27, 2020 2020 52 The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. (b) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated. (c) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three (d) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, income tax receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables. (e) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance. (f) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or net realizable value. Cost is determined using the first first (g) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term). (h) Goodwill and Franchise Rights Goodwill and franchise rights acquired in a business combination that are determined to have an indefinite useful life are not 350, 48 th 2022 November 27, 2022. one Franchise rights acquired prior to 2008 not 2007 no 350 360 10, 360 10 (i) Impairment or Disposal of Long-Lived Assets In accordance with Topic 360 10, may not third We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360 10. 842, (j) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $612 thousand in financing costs in fiscal year 2021 2020 not 2022. 2022 2021 2020 (k) Revenues Revenues are derived principally from food and beverage sales. The Company does not Restaurant Sales. not not eighteen Franchise Income. 1 2 3 5.0% Other Operating Income. Deferred Revenue. 1 not 2 five not $4.2 2022 2021 2020 (l) International Revenues The Company currently has 23 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Philippines, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.8 million, $2.3 million and $1.9 million in fiscal years 2022 , 2021 and 2020 , respectively. (m) Rent The majority of our restaurant locations, as well as our corporate headquarters, are subject to a lease. We evaluate our leases at the lease commencement date to determine the classification as an operating or finance lease. All our existing leases are operating leases. In accordance with Topic 842, We recognize lease expense related to operating leases on a straight-line basis. Many of our leases also require payment of property taxes, insurance and maintenance costs in addition to the minimum fixed lease payments. Certain of the Company’s operating leases contain rent holidays and predetermined fixed escalations of the minimum rent during the term of the lease, as well as renewal periods. The effects of the holidays and escalations have been reflected in lease expense on a straight-line basis for operating leases over the expected term. Many of our leases have renewal periods totaling up to 20 years, exercisable at our option. At lease inception, we include option periods that we are reasonably certain to exercise as failure to renew the lease would impose an economic penalty either from the loss of our investment in leasehold improvements or future cash flows from operating the restaurant. The consolidated financial statements reflect the same lease term for amortizing leasehold improvements as we use to determine finance versus operating lease classifications. Landlord allowances are recorded as an adjustment to the right-of-use assets. Additionally, certain of the Company’s operating leases contain clauses that require additional variable rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes variable rent expense prior to the achievement of the specified target that triggers the variable rent, provided achievement of that target is considered probable. (n) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of operations include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $3.1 2022 2021 2020 (o) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not not (p) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, 718 718. not (q) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business. (r) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, 740 740 not (s) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive.

Note 3 - Leases

Note 3 - Leases	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	( 3 At December 25, 2022 1 not December 25, 2022 December 26, 2021 5.3%, The components of lease expense are as follows (in thousands): Fiscal Year Ended Classification December 25, 2022 December 26, 2021 Operating lease cost Restaurant operating expenses and General and administrative costs $ 25,789 $ 19,553 Variable lease cost Restaurant operating expenses and General and administrative costs 12,833 13,824 Total lease cost $ 38,622 $ 33,377 As of December 25, 2022 Company Total 2023 $ 28,812 2024 27,125 2025 26,002 2026 24,812 2027 24,388 Thereafter 214,601 345,740 Imputed interest (110,379 ) $ 235,361 Supplemental cash flow information related to leases was as follows (in thousands): Fiscal Year Ended December 25, 2022 December 26, 2021 Cash paid for amounts included in the measurement of lease liabilities $ 25,716 $ 21,898 Right-of-use assets obtained in exchange for lease obligations $ 40,741 $ 13,042 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 570 $ 12,594 Additionally, as of December 25, 2022 , the Company has executed four 12 The Company previously operated eighteen three January 21, 2015. four may 2040, not not

Note 4 - Revenue

Note 4 - Revenue	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	( 4 In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of operations (in thousands). 52 Weeks Ended December 25, 2022: Domestic International Total Revenue Restaurant sales $ 475,371 $ — $ 475,371 Franchise income 17,726 2,845 20,571 Other operating income 9,916 — 9,916 Total revenue $ 503,013 $ 2,845 $ 505,858 52 Weeks Ended December 26, 2021: Domestic International Total Revenue Restaurant sales $ 402,015 $ — $ 402,015 Franchise income 16,263 2,270 18,533 Other operating income 8,575 — 8,575 Total revenue $ 426,853 $ 2,270 $ 429,123 52 Weeks Ended December 27, 2020: Domestic International Total Revenue Restaurant sales $ 260,763 $ — $ 260,763 Franchise income 9,880 1,857 11,737 Other operating income 5,248 — 5,248 Total revenue $ 275,891 $ 1,857 $ 277,748 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). December 25, December 26, 2022 2021 Accounts receivable, less allowance for doubtful accounts 2022 - $ 57 106 $ 27,223 $ 24,179 Deferred revenue $ 74,375 $ 69,029 Unearned franchise fees $ 2,257 $ 2,219 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the fifty-two 2022 2021 Deferred Unearned Revenue Franchise Fees Balance at December 27, 2020 $ 59,030 $ 2,186 Decreases in the beginning balance from gift card redemptions (30,741 ) — Increases due to proceeds received, excluding amounts recognized during the period 40,757 265 Decreases due to recognition of franchise development and opening fees — (232 ) Other (17 ) — Balance at December 26, 2021 69,029 2,219 Decreases in the beginning balance from gift card redemptions (36,235 ) — Increases due to proceeds received, excluding amounts recognized during the period 41,844 305 Decreases due to recognition of franchise development and opening fees (239 ) (299 ) Other (24 ) 32 Balance at December 25, 2022 $ 74,375 $ 2,257 The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of December 25, 202 2 Fiscal Year 202 3 Fiscal Year 202 4 Fiscal Year 202 5 Fiscal Year 202 6 Fiscal Year 202 7 Thereafte r Franchise development and opening fees $ 2,257 $ 231 $ 231 231 231 $ 231 $ 1,102

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	( 5 Fair value is defined under FASB ASC Topic 820, 820 820 three The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three • Level 1—quoted • Level 2—quoted • Level 3—unobservable The following were used to estimate the fair value of each class of financial instruments: • The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses and other current liabilities are a reasonable estimate of their fair values due to their short duration. • Borrowings under the senior credit facility as of December 25, 2022 December 26, 2021 2 During fiscal year 2022, 2022, 2021, two one 2 The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 25, 2022 Fair Value as of December 25, 2022 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ 281 $ — $ 281 $ 574 The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 26, 2021 Fair Value as of December 26, 2021 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ — $ — $ — $ 1,766

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	( 6 In accordance with FASB ASC Topic 350, November 27, 2022 not If the qualitative assessment is not not not The financial statement carrying values of the Company's goodwill was as follows (amounts in thousands): Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 25, 2022 $ 56,107 $ (10,558 ) $ 45,549 Balance as of December 26, 2021 $ 56,107 $ (10,558 ) $ 45,549 The financial statement carrying values of the Company’s franchise rights and other intangible assets were as follows (amounts in thousands): Weighted Average Amortization Period (in years) Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 3.8 $ 18,818 $ (11,025 ) $ 7,793 Lease assets 8.1 2,000 (1,333 ) 667 20,818 (12,358 ) 8,460 Indefinite-lived intangible assets: Franchise rights 32,200 — 32,200 Liquor licenses 4,217 — 4,217 Other assets 118 — 118 36,535 — 36,535 Total intangible assets $ 57,353 $ (12,358 ) $ 44,995 Aggregate amortization expense for amortizing intangible assets was $2.4 million for the fiscal year 2022 2021 2020 five 2023, 2024, 2025 2026, 2027

Note 7 - Property and Equipment

Note 7 - Property and Equipment, Net	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 7 The Company recognized $19.7 million, 2022 2021 2020 Property and equipment consist of the following (amounts in thousands): December 25, December 26, 2022 2021 Land $ 616 $ 616 Building and building improvements 25,496 25,503 Equipment 46,512 43,427 Computer hardware and software 33,358 16,657 Furniture and fixtures 28,677 26,436 Leasehold improvements 205,269 187,905 Construction-in-progress 14,758 17,015 354,686 317,559 Less accumulated depreciation (205,849 ) (195,853 ) $ 148,837 $ 121,706

Note 8 - Long-term Debt

Note 8 - Long-term Debt	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	( 8 Long-term debt consists of the following (amounts in thousands): December 25, December 26, 2022 2021 Senior Credit Facility: Revolving credit facility $ 30,000 $ 70,000 Less current maturities — — $ 30,000 $ 70,000 As of December 25, 2022 $105.3 million of borrowings available, net of outstanding letters of credit of approximately $4.7 million. As of December 25, 2022 , the interest rate on the Company’s outstanding debt was 5.5% and the weighted average interest rate on our outstanding letters of credit was 1.6%. In addition, the commitment fee on the daily unused average portion of the Company’s senior credit facility was 0.3%. On October 18, 2021, $140.0 may October 18, 2026 The Credit Agreement contains customary representations and affirmative and negative covenants (including limitations on indebtedness and liens) as well as financial covenants, as described below, requiring a minimum fixed coverage charge ratio as defined in the Credit Agreement (“Fixed Charge Coverage Ratio”) limiting the Company’s actual leverage ratio as defined in the Credit Agreement (“Maximum Consolidated Leverage Ratio”). The October 2021 1.25:1.00 no 3.00:1.00. October 2021 not 2.50:1.00 not may may Interest rate margins and the fee for the unused commitment will be calculated based on the Maximum Consolidated Leverage Ratio, and at the Company’s option, revolving loans may (i) LIBOR, plus an applicable margin, or (ii) the highest of (a) the rate publicly announced by Wells Fargo as its prime rate, (b) the average published federal funds rate in effect on such day plus 0.50% and (c) one 1.00%, The applicable margin is based on the Company’s Maximum Consolidated Leverage Ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) 0.50% to 1.25% above the applicable Base Rate. Subsequent to the end of fiscal year 2022, January 2023,

Note 9 - Franchise Operations

Note 9 - Franchise Operations	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Franchise Income [Text Block]	( 9 The Company franchises Ruth’s Chris Steak House restaurants. The Company executes franchise agreements for each franchisee-owned restaurant, which sets out the terms of its arrangement with the franchisee. The franchise agreements typically require the franchisee to pay an initial, non-refundable fee and continuing fees based upon a percentage of sales. The Company collects ongoing royalties of 5% of sales at franchisee-owned restaurants plus a 1% advertising fee applied to national advertising expenditures. The Company recognizes sales-based royalties when the royalties are due from the franchisee on a monthly basis. These ongoing royalties are reflected in the accompanying consolidated statements of operations as franchise income. The Company records advertising contributions from franchisees as franchise income on the consolidated statement of operations. The Company executes area development agreements with franchisees that gives each franchisee exclusive rights to develop a specific number of restaurants within a specified area. The Company receives a development fee at the time that an area development agreement is executed. The Company now recognizes franchise development over the life of the applicable franchise agreements. The Company also executes separate, site-specific franchise agreements for each restaurant developed by a franchisee under an area development agreement. The Company charges a site-specific fee at the time the franchise agreement is executed. This fee is related to construction assistance and consulting regarding operating procedures and purchasing. These services are performed prior to the restaurant opening. These site-specific franchise fees are recognized as revenue over the life of the applicable franchise agreements where the franchisee is deemed to benefit from the franchise agreement evenly over the life of the agreement. The Company currently has 74 franchisee-owned Ruth’s Chris Steak House restaurants, including 23 international restaurants. In fiscal year 2022 one 2021, two 2020 Fiscal Year 2022 2021 2020 Franchise income: Income from existing franchise locations $ 20,496 $ 18,533 $ 11,663 Opening, closing and development fee income 75 — 74 Total franchise income: $ 20,571 $ 18,533 $ 11,737

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	( 10 The Company is subject to various claims, possible legal actions and other matters arising in the normal course of business. Management does not 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 may may may 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. The Company has a pending voluntary disclosure agreement with the State of Delaware to resolve potential liability surrounding gift cards. On February 26, 2018, September 2, 2020, two No RIC1804127 July 29, 2021, September 17, 2021, October 19, 2021, May 11, 2022, June 8, 2022, one September 12, 2022, October 27, 2022, December 25, 2022. The Company currently buys a majority of its beef from two The Company could experience other potential impacts as a result of the COVID- 19 not not may 19

Note 11 - Shareholders' Equity

Note 11 - Shareholders' Equity	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	( 11 Equity The holders of the Company’s common stock are entitled to one vote per share on all matters to be voted on by the Company’s shareholders. In July 2022, August 9, 2022, October 2019. During fiscal year 2022 , 1,203,371 shares were purchased at an aggregate cost of $20.0 million or an average cost of $16.61 per share under the new program and 529,734 shares were purchased at an aggregate cost of $9.5 million or an average cost of $18.01 per share under the original program. As of December 25, 2022 , $40.0 million remained available for future purchases under the program. The Company repurchased 1,733,105, 902,000 2022, 2021 2020 The Company’s Board of Directors declared the following dividends during the periods presented (amounts in thousands, except per share amounts): Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2022 January 6, 2022 $ 0.12 February 2, 2022 $ 4,109 February 17, 2022 May 6, 2022 $ 0.14 May 19, 2022 $ 4,680 June 2, 2022 August 5, 2022 $ 0.14 August 19, 2022 $ 4,854 September 2, 2022 November 4, 2022 $ 0.14 November 18, 2022 $ 4,646 December 2, 2022 Fiscal Year 2020 February 21, 2020 $ 0.15 March 6, 2020 $ 4,428 March 20, 2020 The Company’s Credit Agreement currently does not 2.50:1.00

Note 12 - Employee Benefit Plan

Note 12 - Employee Benefit Plan	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	( 12 In 2000, 401 fourth 2021, 401 January 1, 2022. 2022 2021 2020

Note 13 - Incentive and Stock O

Note 13 - Incentive and Stock Option Plans	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	( 13 Long-Term Equity Incentive Plans In connection with the initial public offering, the Company adopted the Ruth’s Chris Steak House, Inc. 2005 2005 2005 2005 not one five May 22, 2008, 2005 2005 October 26, 2012, 2005 2013 May 15, 2018, 2018 2018 2005 May 30, 2018. 2018 2005 2018 2005 May 15, 2018 lled. As of December 25, 2022 , there are 30,396 2005 2018 During fiscal year 2022 , the Company issued 247,163 awards of restricted stock awards to certain employees and executive officers, 184,931 awards of performance stock units and 33,625 awards of restricted stock units to non-employee directors from available shares under the 2018 three December 25, 2022, three 2022, 2023, 2024, 2025 2027. 2025. The Company recorded $7.9 million, $4.9 million 2022 2021 2020 The Company recognized $165 thousand in income tax benefit related to stock-based compensation plans during fiscal year 2021. 2022 2020, A summary of the status of non-vested restricted stock, restricted stock units, performance stock units and market stock units as of December 25, 2022 2022 2022 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 744,531 $ 21.72 Granted 465,719 24.01 Vested (227,059 ) 22.69 Forfeited (35,857 ) 21.18 Non-vested shares at end of year 947,334 $ 21.72 As of December 25, 2022 , there was $13.0 million of total unrecognized compensation cost related to 947,334 shares of non-vested restricted stock and market stock units. This cost is expected to be recognized over a weighted-average period of approximately 3.3 years.

Note 14 - Income Taxes

Note 14 - Income Taxes	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 14 Total income tax expense (benefit) for fiscal years 2022 2021 2020 2022 2021 2020 Total consolidated income tax expense (benefit) $ 7,010 $ 4,063 $ (7,910 ) Income tax expense (benefit) from continuing operations consists of the following (in thousands): Current Deferred Total Year Ended December 25, 2022 U.S. Federal $ 7,012 $ (3,410 ) $ 3,602 State 3,424 (377 ) 3,047 Foreign 360 - 361 $ 10,796 $ (3,787 ) $ 7,010 Year Ended December 26, 2021 U.S. Federal $ (7,846 ) $ 8,780 $ 934 State 2,690 235 2,925 Foreign 204 — 204 $ (4,952 ) $ 9,015 $ 4,063 Year Ended December 27, 2020 U.S. Federal $ (4,061 ) $ (4,986 ) $ (9,047 ) State (364 ) 1,298 934 Foreign 203 — 203 $ (4,222 ) $ (3,688 ) $ (7,910 ) Income tax expense (benefit) differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2022 2021 2020 Income tax expense (benefit) at statutory rates $ 9,583 $ 9,731 $ (6,973 ) Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 2,121 1,937 (1,410 ) Employment-related tax credits, net (5,372 ) (4,277 ) (2,827 ) Non-deductible executive compensation 1,095 960 1,160 Stock-based compensation 25 (141 ) 377 Impact of federal carryback under CARES Act - (4,556 ) (1,026 ) Change in valuation allowance (690 ) 298 2,630 Other 248 111 159 7,010 $ 4,063 $ (7,910 ) Effective tax rate 15.4 % 8.8 % 23.8 % On March 27, 2020, 19 The Company took advantage of the CARES Act’s liquidity-enhancing provisions in the following manner: • Claimed refundable employee retention credits of $381 thousand and $2.5 million in fiscal periods ending December 26, 2021 and December 27, 2020 , respectively; • Elected to defer $3.9 million of the employer-paid portion of social security taxes during the fiscal year ended December 27, 2020 . The deferred payroll taxes were repaid in full during the fiscal year ended December 26, 2021 ; • Accelerated $32.7 million in tax depreciation deductions in the tax year ended December 27, 2020 as a result of the technical amendments to QIP; and • Generated a federal tax NOL of $40.0 million in the tax year ended December 27, 2020 that the Company carried back to tax years 2015 2016. The Employment-related tax credits line in the effective tax rate schedule above is comprised mainly of federal FICA tip credits which the Company utilizes to reduce its periodic federal income tax expense. A restaurant company employer may The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below (in thousands): 2022 2021 Deferred tax assets: Accounts payable and accrued expenses $ 15,088 $ 12,223 Operating lease liabilities 57,650 51,221 Net state operating loss carryforwards 3,235 4,197 Tax credit carryforwards 338 389 Other - 63 Total gross deferred tax assets 76,311 68,093 Less valuation allowance (4,026 ) (4,847 ) Net deferred tax assets 72,285 63,246 Deferred tax liabilities: Property and equipment (6,848 ) (7,201 ) Intangible assets (12,636 ) (13,301 ) Operating lease right of use assets (49,391 ) (43,143 ) Other (22 ) - Total gross deferred tax liabilities (68,897 ) (63,645 ) Net deferred tax assets (liabilities) 3,388 $ (399 ) As of December 25, 2022 , the Company has state net operating loss carry-forwards of $64.4 million and state tax credit carry-forwards of $428 thousand, which are available to offset state taxable income. The first 2022, . In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not December 25, 2022 and December 26, 2021 , respectively, related to certain state net operating loss carry-forwards and tax credit carry-forwards. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not As of December 25, 2022 , the Company’s gross unrecognized tax benefits totaled approximately $308 thousand, of which $244 thousand, if recognized, would impact the effective tax rate. The Company does not 12 A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 26, 2021 $ 300 Gross increases for tax positions of prior years 8 Unrecognized tax benefits balance at December 25, 2022 $ 308 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 2018.

Note 15 - Earnings Per Share

Note 15 - Earnings Per Share	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	( 15 Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive. The following table sets forth the computation of basic earnings (loss) per common share (amounts in thousands, except share and per share data): Fiscal Year Ended 2022 2021 2020 Net income (loss) $ 38,621 $ 42,275 $ (25,294 ) Shares: Weighted average number of common shares outstanding - basic 33,203,263 34,255,966 31,683,920 Basic earnings (loss) per common share $ 1.16 $ 1.23 $ (0.80 ) Diluted earnings (loss) per share for fiscal years 2022 2021 2020 2,832 no 2020 not The following table sets forth the computation of diluted earnings (loss) per share (amounts in thousands, except share and per share data): Fiscal Year Ended 2022 2021 2020 Net income (loss) $ 38,621 $ 42,275 $ (25,294 ) Shares: Weighted average number of common shares outstanding - basic 33,203,263 34,255,966 31,683,920 Dilutive shares 292,625 212,229 - Weighted average number of common shares outstanding - diluted 33,495,888 34,468,195 31,683,920 Diluted earnings (loss) per common share $ 1.15 $ 1.23 $ (0.80 )

Note 16 - Segment Information

Note 16 - Segment Information	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 16 The Company has two The Company-owned Ruth’s Chris Steak House restaurants, all of which are located in North America, operate within the full-service dining industry, providing similar products to similar customers. Revenues are derived principally from food and beverage sales. As of December 25, 2022 three not Not No not No two Fiscal Year Ended 2022 2021 2020 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 481,129 $ 407,418 $ 263,731 Franchise operations 20,571 18,533 11,737 Unallocated other revenue and revenue discounts 4,158 3,172 2,280 Total revenues $ 505,858 $ 429,123 $ 277,748 Segment profits: Company-owned steakhouse restaurants $ 108,487 $ 99,297 $ 37,480 Franchise operations 20,571 18,533 11,737 Total segment profit 129,058 117,830 49,217 Unallocated operating income 4,158 3,172 2,280 Marketing and advertising expenses (17,360 ) (13,464 ) (6,859 ) General and administrative costs (37,071 ) (32,531 ) (33,248 ) Depreciation and amortization expenses (22,103 ) (20,487 ) (21,964 ) Pre-opening costs (3,058 ) (1,894 ) (1,633 ) Gain (loss) on lease modifications (90 ) (1,058 ) 206 Loss on impairment (574 ) (1,854 ) (16,548 ) Loss on legal settlement (6,000 ) — — Interest expense, net (1,507 ) (3,478 ) (4,681 ) Other income (expense) 178 102 26 Income (loss) from continuing operations before income tax expense $ 45,631 $ 46,338 $ (33,204 ) Capital expenditures: Company-owned steakhouse restaurants $ 38,110 $ 11,292 $ 10,294 Corporate assets 8,848 8,359 326 Total capital expenditures $ 46,958 $ 19,651 $ 10,620 Fiscal Year Ended December 25, December 26, December 27, 2022 2021 2020 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 453,650 $ 404,929 $ 420,245 Franchise operations 2,487 2,801 1,705 Corporate assets - unallocated 62,281 128,249 112,108 Deferred income taxes - unallocated 3,388 - 8,616 Total assets $ 521,806 $ 535,979 $ 542,674

Note 17 - Supplemental Consolid

Note 17 - Supplemental Consolidated Financial Statement Information	12 Months Ended
	Dec. 25, 2022
Notes to Financial Statements
Additional Financial Information Disclosure [Text Block]	( 17 Accounts Receivable, net Accounts receivable, net consists of the following (amounts in thousands): December 25, December 26, 2022 2021 Bank credit card receivables $ 12,744 $ 10,820 Landlord contributions 4,598 1,734 Franchise fees 2,487 2,801 Trade receivables 750 574 Receivable from gift card issuances 11,299 9,847 Income tax receivable 13,103 15,225 Other 89 693 Allowance for doubtful accounts (57 ) (106 ) $ 45,013 $ 41,588

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 25, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	(a) Basis of Presentation The Company utilizes a 52 53 December. December 25, 2022 2022 December 26, 2021 2021 December 27, 2020 2020 52 The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Commitments and Contingencies, Policy [Policy Text Block]	(b) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated.
Cash and Cash Equivalents, Policy [Policy Text Block]	(c) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three
Accounts Receivable [Policy Text Block]	(d) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, income tax receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	(e) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance.
Inventory, Policy [Policy Text Block]	(f) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or net realizable value. Cost is determined using the first first
Property, Plant and Equipment, Policy [Policy Text Block]	(g) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term).
Goodwill and Intangible Assets, Policy [Policy Text Block]	(h) Goodwill and Franchise Rights Goodwill and franchise rights acquired in a business combination that are determined to have an indefinite useful life are not 350, 48 th 2022 November 27, 2022. one Franchise rights acquired prior to 2008 not 2007 no 350 360 10, 360 10
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	(i) Impairment or Disposal of Long-Lived Assets In accordance with Topic 360 10, may not third We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360 10. 842,
Deferred Charges, Policy [Policy Text Block]	(j) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $612 thousand in financing costs in fiscal year 2021 2020 not 2022. 2022 2021 2020
Revenue from Contract with Customer [Policy Text Block]	(k) Revenues Revenues are derived principally from food and beverage sales. The Company does not Restaurant Sales. not not eighteen Franchise Income. 1 2 3 5.0% Other Operating Income. Deferred Revenue. 1 not 2 five not $4.2 2022 2021 2020
Foreign Currency Transactions and Translations Policy [Policy Text Block]	(l) International Revenues The Company currently has 23 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Philippines, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.8 million, $2.3 million and $1.9 million in fiscal years 2022 , 2021 and 2020 , respectively.
Lessee, Leases [Policy Text Block]	(m) Rent The majority of our restaurant locations, as well as our corporate headquarters, are subject to a lease. We evaluate our leases at the lease commencement date to determine the classification as an operating or finance lease. All our existing leases are operating leases. In accordance with Topic 842, We recognize lease expense related to operating leases on a straight-line basis. Many of our leases also require payment of property taxes, insurance and maintenance costs in addition to the minimum fixed lease payments. Certain of the Company’s operating leases contain rent holidays and predetermined fixed escalations of the minimum rent during the term of the lease, as well as renewal periods. The effects of the holidays and escalations have been reflected in lease expense on a straight-line basis for operating leases over the expected term. Many of our leases have renewal periods totaling up to 20 years, exercisable at our option. At lease inception, we include option periods that we are reasonably certain to exercise as failure to renew the lease would impose an economic penalty either from the loss of our investment in leasehold improvements or future cash flows from operating the restaurant. The consolidated financial statements reflect the same lease term for amortizing leasehold improvements as we use to determine finance versus operating lease classifications. Landlord allowances are recorded as an adjustment to the right-of-use assets. Additionally, certain of the Company’s operating leases contain clauses that require additional variable rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes variable rent expense prior to the achievement of the specified target that triggers the variable rent, provided achievement of that target is considered probable.
Advertising Cost [Policy Text Block]	(n) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of operations include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $3.1 2022 2021 2020
Self Insurance Reserve [Policy Text Block]	(o) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not not
Share-Based Payment Arrangement [Policy Text Block]	(p) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, 718 718. not
Pre Opening Costs Policy [Policy Text Block]	(q) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business.
Income Tax, Policy [Policy Text Block]	(r) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, 740 740 not
Earnings Per Share, Policy [Policy Text Block]	(s) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive.

Note 1 - The Company and Basi_2

Note 1 - The Company and Basis of Presentation (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Franchisor Disclosure [Table Text Block]	13 Weeks Ending 52 Weeks Ending December 25, 2022 December 25, 2022 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 77 74 3 154 73 74 3 150 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 0 0 0 0 4 0 0 4 Closed 0 0 0 0 0 0 0 0 End of period 77 74 3 154 77 74 3 154 % of total 50 % 48 % 2 % 100 % 50 % 48 % 2 % 100 %

Note 3 - Leases (Tables)

Note 3 - Leases (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Lease, Cost [Table Text Block]	Fiscal Year Ended Classification December 25, 2022 December 26, 2021 Operating lease cost Restaurant operating expenses and General and administrative costs $ 25,789 $ 19,553 Variable lease cost Restaurant operating expenses and General and administrative costs 12,833 13,824 Total lease cost $ 38,622 $ 33,377
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Company Total 2023 $ 28,812 2024 27,125 2025 26,002 2026 24,812 2027 24,388 Thereafter 214,601 345,740 Imputed interest (110,379 ) $ 235,361
Schedule of Supplemental Cash Flow Related to Operating Lease Cost [Table Text Block]	Fiscal Year Ended December 25, 2022 December 26, 2021 Cash paid for amounts included in the measurement of lease liabilities $ 25,716 $ 21,898 Right-of-use assets obtained in exchange for lease obligations $ 40,741 $ 13,042 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 570 $ 12,594

Note 4 - Revenue (Tables)

Note 4 - Revenue (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	52 Weeks Ended December 25, 2022: Domestic International Total Revenue Restaurant sales $ 475,371 $ — $ 475,371 Franchise income 17,726 2,845 20,571 Other operating income 9,916 — 9,916 Total revenue $ 503,013 $ 2,845 $ 505,858 52 Weeks Ended December 26, 2021: Domestic International Total Revenue Restaurant sales $ 402,015 $ — $ 402,015 Franchise income 16,263 2,270 18,533 Other operating income 8,575 — 8,575 Total revenue $ 426,853 $ 2,270 $ 429,123 52 Weeks Ended December 27, 2020: Domestic International Total Revenue Restaurant sales $ 260,763 $ — $ 260,763 Franchise income 9,880 1,857 11,737 Other operating income 5,248 — 5,248 Total revenue $ 275,891 $ 1,857 $ 277,748
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	December 25, December 26, 2022 2021 Accounts receivable, less allowance for doubtful accounts 2022 - $ 57 106 $ 27,223 $ 24,179 Deferred revenue $ 74,375 $ 69,029 Unearned franchise fees $ 2,257 $ 2,219 Deferred Unearned Revenue Franchise Fees Balance at December 27, 2020 $ 59,030 $ 2,186 Decreases in the beginning balance from gift card redemptions (30,741 ) — Increases due to proceeds received, excluding amounts recognized during the period 40,757 265 Decreases due to recognition of franchise development and opening fees — (232 ) Other (17 ) — Balance at December 26, 2021 69,029 2,219 Decreases in the beginning balance from gift card redemptions (36,235 ) — Increases due to proceeds received, excluding amounts recognized during the period 41,844 305 Decreases due to recognition of franchise development and opening fees (239 ) (299 ) Other (24 ) 32 Balance at December 25, 2022 $ 74,375 $ 2,257
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	Balance as of December 25, 202 2 Fiscal Year 202 3 Fiscal Year 202 4 Fiscal Year 202 5 Fiscal Year 202 6 Fiscal Year 202 7 Thereafte r Franchise development and opening fees $ 2,257 $ 231 $ 231 231 231 $ 231 $ 1,102

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value as of December 25, 2022 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ 281 $ — $ 281 $ 574 Fair Value as of December 26, 2021 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ — $ — $ — $ 1,766

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Goodwill [Table Text Block]	Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 25, 2022 $ 56,107 $ (10,558 ) $ 45,549 Balance as of December 26, 2021 $ 56,107 $ (10,558 ) $ 45,549
Schedule of Intangible Assets and Goodwill [Table Text Block]	Weighted Average Amortization Period (in years) Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 3.8 $ 18,818 $ (11,025 ) $ 7,793 Lease assets 8.1 2,000 (1,333 ) 667 20,818 (12,358 ) 8,460 Indefinite-lived intangible assets: Franchise rights 32,200 — 32,200 Liquor licenses 4,217 — 4,217 Other assets 118 — 118 36,535 — 36,535 Total intangible assets $ 57,353 $ (12,358 ) $ 44,995

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 25, December 26, 2022 2021 Land $ 616 $ 616 Building and building improvements 25,496 25,503 Equipment 46,512 43,427 Computer hardware and software 33,358 16,657 Furniture and fixtures 28,677 26,436 Leasehold improvements 205,269 187,905 Construction-in-progress 14,758 17,015 354,686 317,559 Less accumulated depreciation (205,849 ) (195,853 ) $ 148,837 $ 121,706

Note 8 - Long-term Debt (Tables

Note 8 - Long-term Debt (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 25, December 26, 2022 2021 Senior Credit Facility: Revolving credit facility $ 30,000 $ 70,000 Less current maturities — — $ 30,000 $ 70,000

Note 9 - Franchise Operations (

Note 9 - Franchise Operations (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Condensed Income Statement [Table Text Block]	Fiscal Year 2022 2021 2020 Franchise income: Income from existing franchise locations $ 20,496 $ 18,533 $ 11,663 Opening, closing and development fee income 75 — 74 Total franchise income: $ 20,571 $ 18,533 $ 11,737

Note 11 - Shareholders' Equity

Note 11 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Dividends Payable [Table Text Block]	Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2022 January 6, 2022 $ 0.12 February 2, 2022 $ 4,109 February 17, 2022 May 6, 2022 $ 0.14 May 19, 2022 $ 4,680 June 2, 2022 August 5, 2022 $ 0.14 August 19, 2022 $ 4,854 September 2, 2022 November 4, 2022 $ 0.14 November 18, 2022 $ 4,646 December 2, 2022 Fiscal Year 2020 February 21, 2020 $ 0.15 March 6, 2020 $ 4,428 March 20, 2020

Note 13 - Incentive and Stock_2

Note 13 - Incentive and Stock Option Plans (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	2022 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 744,531 $ 21.72 Granted 465,719 24.01 Vested (227,059 ) 22.69 Forfeited (35,857 ) 21.18 Non-vested shares at end of year 947,334 $ 21.72

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule Of Consolidated Income Tax Expense [Table Text Block]	2022 2021 2020 Total consolidated income tax expense (benefit) $ 7,010 $ 4,063 $ (7,910 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Current Deferred Total Year Ended December 25, 2022 U.S. Federal $ 7,012 $ (3,410 ) $ 3,602 State 3,424 (377 ) 3,047 Foreign 360 - 361 $ 10,796 $ (3,787 ) $ 7,010 Year Ended December 26, 2021 U.S. Federal $ (7,846 ) $ 8,780 $ 934 State 2,690 235 2,925 Foreign 204 — 204 $ (4,952 ) $ 9,015 $ 4,063 Year Ended December 27, 2020 U.S. Federal $ (4,061 ) $ (4,986 ) $ (9,047 ) State (364 ) 1,298 934 Foreign 203 — 203 $ (4,222 ) $ (3,688 ) $ (7,910 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2022 2021 2020 Income tax expense (benefit) at statutory rates $ 9,583 $ 9,731 $ (6,973 ) Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 2,121 1,937 (1,410 ) Employment-related tax credits, net (5,372 ) (4,277 ) (2,827 ) Non-deductible executive compensation 1,095 960 1,160 Stock-based compensation 25 (141 ) 377 Impact of federal carryback under CARES Act - (4,556 ) (1,026 ) Change in valuation allowance (690 ) 298 2,630 Other 248 111 159 7,010 $ 4,063 $ (7,910 ) Effective tax rate 15.4 % 8.8 % 23.8 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2022 2021 Deferred tax assets: Accounts payable and accrued expenses $ 15,088 $ 12,223 Operating lease liabilities 57,650 51,221 Net state operating loss carryforwards 3,235 4,197 Tax credit carryforwards 338 389 Other - 63 Total gross deferred tax assets 76,311 68,093 Less valuation allowance (4,026 ) (4,847 ) Net deferred tax assets 72,285 63,246 Deferred tax liabilities: Property and equipment (6,848 ) (7,201 ) Intangible assets (12,636 ) (13,301 ) Operating lease right of use assets (49,391 ) (43,143 ) Other (22 ) - Total gross deferred tax liabilities (68,897 ) (63,645 ) Net deferred tax assets (liabilities) 3,388 $ (399 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Unrecognized tax benefits balance at December 26, 2021 $ 300 Gross increases for tax positions of prior years 8 Unrecognized tax benefits balance at December 25, 2022 $ 308

Note 15 - Earnings Per Share (T

Note 15 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal Year Ended 2022 2021 2020 Net income (loss) $ 38,621 $ 42,275 $ (25,294 ) Shares: Weighted average number of common shares outstanding - basic 33,203,263 34,255,966 31,683,920 Basic earnings (loss) per common share $ 1.16 $ 1.23 $ (0.80 ) Fiscal Year Ended 2022 2021 2020 Net income (loss) $ 38,621 $ 42,275 $ (25,294 ) Shares: Weighted average number of common shares outstanding - basic 33,203,263 34,255,966 31,683,920 Dilutive shares 292,625 212,229 - Weighted average number of common shares outstanding - diluted 33,495,888 34,468,195 31,683,920 Diluted earnings (loss) per common share $ 1.15 $ 1.23 $ (0.80 )

Note 16 - Segment Information (

Note 16 - Segment Information (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	Fiscal Year Ended 2022 2021 2020 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 481,129 $ 407,418 $ 263,731 Franchise operations 20,571 18,533 11,737 Unallocated other revenue and revenue discounts 4,158 3,172 2,280 Total revenues $ 505,858 $ 429,123 $ 277,748 Segment profits: Company-owned steakhouse restaurants $ 108,487 $ 99,297 $ 37,480 Franchise operations 20,571 18,533 11,737 Total segment profit 129,058 117,830 49,217 Unallocated operating income 4,158 3,172 2,280 Marketing and advertising expenses (17,360 ) (13,464 ) (6,859 ) General and administrative costs (37,071 ) (32,531 ) (33,248 ) Depreciation and amortization expenses (22,103 ) (20,487 ) (21,964 ) Pre-opening costs (3,058 ) (1,894 ) (1,633 ) Gain (loss) on lease modifications (90 ) (1,058 ) 206 Loss on impairment (574 ) (1,854 ) (16,548 ) Loss on legal settlement (6,000 ) — — Interest expense, net (1,507 ) (3,478 ) (4,681 ) Other income (expense) 178 102 26 Income (loss) from continuing operations before income tax expense $ 45,631 $ 46,338 $ (33,204 ) Capital expenditures: Company-owned steakhouse restaurants $ 38,110 $ 11,292 $ 10,294 Corporate assets 8,848 8,359 326 Total capital expenditures $ 46,958 $ 19,651 $ 10,620
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Fiscal Year Ended December 25, December 26, December 27, 2022 2021 2020 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 453,650 $ 404,929 $ 420,245 Franchise operations 2,487 2,801 1,705 Corporate assets - unallocated 62,281 128,249 112,108 Deferred income taxes - unallocated 3,388 - 8,616 Total assets $ 521,806 $ 535,979 $ 542,674

Note 17 - Supplemental Consol_2

Note 17 - Supplemental Consolidated Financial Statement Information (Tables)	12 Months Ended
	Dec. 25, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 25, December 26, 2022 2021 Bank credit card receivables $ 12,744 $ 10,820 Landlord contributions 4,598 1,734 Franchise fees 2,487 2,801 Trade receivables 750 574 Receivable from gift card issuances 11,299 9,847 Income tax receivable 13,103 15,225 Other 89 693 Allowance for doubtful accounts (57 ) (106 ) $ 45,013 $ 41,588

Note 1 - The Company and Basi_3

Note 1 - The Company and Basis of Presentation (Details Textual)	Dec. 25, 2022	Sep. 25, 2022	Dec. 26, 2021
Entity Operated Units [Member]
Number of Restaurants	77
Franchised Units [Member]
Number of Restaurants	74
Ruths Chris Steak House [Member]
Number of Restaurants	154	154	150
Ruths Chris Steak House [Member] | Entity Operated Units [Member]
Number of Restaurants	77	77	73
Ruths Chris Steak House [Member] | Franchised Units [Member]
Number of Restaurants	74	74	74
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Number of Restaurants	23
Ruths Chris Steak House [Member] | Contractual Agreement [Member]
Number of Restaurants	3

Note 1 - The Company, Organizat

Note 1 - The Company, Organization and Description of Business - Summary of Restaurants (Details)	3 Months Ended	12 Months Ended
	Dec. 25, 2022	Dec. 25, 2022
Entity Operated Units [Member]
End of period	77	77
Franchised Units [Member]
End of period	74	74
Ruths Chris Steak House [Member]
Beginning of period	154	150
Acquired	0	0
Sold	0	0
New	0	4
Closed	0	0
End of period	154	154
% of total	100%	100%
Ruths Chris Steak House [Member] | Entity Operated Units [Member]
Beginning of period	77	73
Acquired	0	0
Sold	0	0
New	0	4
Closed	0	0
End of period	77	77
% of total	50%	50%
Ruths Chris Steak House [Member] | Franchised Units [Member]
Beginning of period	74	74
Acquired	0	0
Sold	0	0
New	0	0
Closed	0	0
End of period	74	74
% of total	48%	48%
Ruths Chris Steak House [Member] | Entity Managed Units [Member]
Beginning of period	3	3
Acquired	0	0
Sold	0	0
New	0	0
Closed	0	0
End of period	3	3
% of total	2%	2%

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 25, 2022 USD ($)	Dec. 26, 2021 USD ($)	Dec. 27, 2020 USD ($)
Payments of Financing Costs, Total	$ 0	$ 612	$ 961
Amortization of Debt Discount (Premium)	217	386	346
Revenue Recognized Gift Cards Breakage	4,200	3,200	2,300
Revenue from Contract with Customer, Excluding Assessed Tax	$ 505,858	429,123	277,748
Lessee, Operating Lease, Renewal Term (Year)	5 years
Advertising Expense	$ 3,100	2,700	2,900
Franchise [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	20,571	18,533	11,737
Non-US [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	2,845	2,270	1,857
Non-US [Member] | Franchise [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 2,845	$ 2,270	$ 1,857
Franchised Units [Member]
Number of Restaurants	74
Franchised Units [Member] | Non-US [Member]
Number of Restaurants	23
Franchise Income [Member]
Percentage Of Franchise Royalties On Adjusted Gross Sales Of Franchisee	5%
Percentage Of Advertising Fee To Be Paid By Franchisee Upon Adjusted Gross Sales	1%
Minimum [Member]
Tax Benefit Realized Upon Settlement Percentage	50%
Maximum [Member]
Period For Redemption Of Gift Cards (Year)	5 years
Lessee, Operating Lease, Renewal Term (Year)	20 years
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	40 years
Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	20 years

Note 3 - Leases (Details Textua

Note 3 - Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 25, 2022 USD ($)	Dec. 26, 2021 USD ($)	Jan. 21, 2015
Lessee, Operating Lease, Renewal Term (Year)	5 years
Operating Lease, Weighted Average Remaining Lease Term (Year)	13 years 6 months	12 years 10 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	5.70%	5.30%
Number of Leases Executed	4
Operating Lease, Initial Direct Cost Expense, over Term	$ 21.7
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	20 years
Lease Obligations Guaranteed		$ 8.3
Lease Expiration Period		2040
Mitchells Restaurant [Member]
Number of Restaurants		21
Mitchells Fish Market [Member] | Company Owned Fish Market Restaurants [Member]
Number of Restaurants			18
Camerons Mitchell Steakhouse [Member] | Company Owned Steakhouse Restaurants [Member]
Number of Restaurants			3
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	20 years
Lessee, Operating Lease, Renewal Term (Year)	20 years

Note 3 - Leases - Schedule of C

Note 3 - Leases - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Operating lease cost	$ 25,789	$ 19,553
Variable lease cost	12,833	13,824
Total lease cost	$ 38,622	$ 33,377

Note 3 - Leases - Schedule of M

Note 3 - Leases - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Dec. 25, 2022 USD ($)
2023	$ 28,812
2024	27,125
2025	26,002
2026	24,812
2027	24,388
Thereafter	214,601
Lessee, Operating Lease, Liability, to be Paid, Total	345,740
Imputed interest	(110,379)
Operating Lease, Liability, Total	$ 235,361

Note 3 - Leases - Schedule of S

Note 3 - Leases - Schedule of Supplemental Cash Flow Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Cash paid for amounts included in the measurement of lease liabilities	$ 25,716	$ 21,898
Right-of-use assets obtained in exchange for lease obligations	40,741	13,042
Reduction of right-of-use assets and lease obligations from lease modifications and terminations	$ 570	$ 12,594

Note 4 - Revenue - Summary of D

Note 4 - Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Revenue	$ 505,858	$ 429,123	$ 277,748
Restaurant Sales [Member]
Revenue	475,371	402,015	260,763
Franchise [Member]
Revenue	20,571	18,533	11,737
Service, Other [Member]
Revenue	9,916	8,575	5,248
UNITED STATES
Revenue	503,013	426,853	275,891
UNITED STATES | Restaurant Sales [Member]
Revenue	475,371	402,015	260,763
UNITED STATES | Franchise [Member]
Revenue	17,726	16,263	9,880
UNITED STATES | Service, Other [Member]
Revenue	9,916	8,575	5,248
Non-US [Member]
Revenue	2,845	2,270	1,857
Non-US [Member] | Restaurant Sales [Member]
Revenue	0	0	0
Non-US [Member] | Franchise [Member]
Revenue	2,845	2,270	1,857
Non-US [Member] | Service, Other [Member]
Revenue	$ 0	$ 0	$ 0

Note 4 - Revenue - Summary of R

Note 4 - Revenue - Summary of Receivables and Deferred Revenue Liabilities From Contracts With Customers (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Accounts receivable, less allowance for doubtful accounts 2022 - $57; 2021 - $106	$ 27,223	$ 24,179
Deferred revenue	74,375	69,029
Unearned franchise fees	2,257	2,219
Balance	69,029	59,030
Balance	2,219	2,186
Decreases in the beginning balance from gift card redemptions	36,235	(30,741)
Increases due to proceeds received, excluding amounts recognized during the period	41,844	40,757
Increases due to proceeds received, excluding amounts recognized during the period	305	265
Decreases due to recognition of franchise development and opening fees	299	(232)
Other	(24)	(17)
Decreases in the beginning balance from gift card redemptions	(36,235)	30,741
Decreases due to recognition of franchise development and opening fees	(299)	232
Other	32
Balance	74,375	69,029
Balance	$ 2,257	$ 2,219

Note 4 - Revenue - Summary of_2

Note 4 - Revenue - Summary of Receivables and Deferred Revenue Liabilities From Contracts With Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Allowance for doubtful accounts	$ 57	$ 106

Note 4 - Revenue - Summary of_3

Note 4 - Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details 1) (Details) $ in Thousands	Dec. 25, 2022 USD ($)
Franchise development and opening fees	$ 2,257

Note 4 - Revenue - Summary of_4

Note 4 - Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details 1) 2 (Details) $ in Thousands	Dec. 25, 2022 USD ($)
Franchise development and opening fees	$ 2,257
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-12-30
Franchise development and opening fees	231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-12-28
Franchise development and opening fees	231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-12-27
Franchise development and opening fees	231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-12-26
Franchise development and opening fees	231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-12-25
Franchise development and opening fees	231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-12-30
Franchise development and opening fees	$ 1,102

Note 4 - Revenue - Summary of_5

Note 4 - Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details 1) (Details) (Parentheticals)	Dec. 25, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-12-25
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	0 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-12-30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-12-28
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-12-27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-12-26
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-12-25
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-12-30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) $ in Thousands	12 Months Ended
	Dec. 25, 2022 USD ($)	Dec. 26, 2021 USD ($)
Long Lived Assets [Member]
Impairment of Tangible and Intangible Assets Finite Lived Assets	$ 574	$ 1,800
Number of Restaurants	1	2
Inventory [Member]
Number of Restaurants		1
Impairment Of Tangible Assets Finite Lived		$ 88

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Assets Measured at Fair Value on Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - Long Lived Assets [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Fair Value	$ 281	$ 0
Significant Other Observable Inputs (Level 3)	281	0
Total Losses on Impairment	574	1,766
Fair Value, Inputs, Level 2 [Member]
Fair Value	$ 0	$ 0

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Amortization of Intangible Assets	$ 2,400	$ 2,400	$ 2,500
Finite-Lived Intangible Asset, Expected Amortization, Year One	2,400
Finite-Lived Intangible Asset, Expected Amortization, Year Two	2,200
Finite-Lived Intangible Asset, Expected Amortization, Year Three	1,600
Finite-Lived Intangible Asset, Expected Amortization, Year Four	1,600
Finite-Lived Intangible Asset, Expected Amortization, Year Five	470,000
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	$ 243

Note 6 - Goodwill and Intangi_4

Note 6 - Goodwill and Intangible Assets - Carrying Values of Goodwill (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Gross Goodwill	$ 56,107	$ 56,107
Accumulated Goodwill Impairment Losses	(10,558)	(10,558)
Net Carrying Value of Goodwill	$ 45,549	$ 45,549

Note 6 - Goodwill and Intangi_5

Note 6 - Goodwill and Intangible Assets - Carrying Values of Franchise Rights and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021
Amortizing intangible assets, gross	$ 20,818
Amortizing intangible assets, accumulated amortization	(12,358)
Amortizing intangible assets, net	8,460
Indefinite-lived intangible assets	36,535
Total intangible assets	57,353
Total intangible assets	$ 44,995
Franchise Rights [Member]
Weighted average amortization period (Year)	3 years 9 months 18 days
Amortizing intangible assets, gross	$ 18,818
Amortizing intangible assets, accumulated amortization	(11,025)	$ (8,779)
Amortizing intangible assets, net	7,793
Indefinite-lived intangible assets	32,200
Total intangible assets	$ 39,993	$ 42,239
Lease Agreements [Member]
Weighted average amortization period (Year)	8 years 1 month 6 days
Amortizing intangible assets, gross	$ 2,000
Amortizing intangible assets, accumulated amortization	(1,333)
Amortizing intangible assets, net	667
Licensing Agreements [Member]
Indefinite-lived intangible assets	4,217
Other Intangible Assets [Member]
Indefinite-lived intangible assets	$ 118

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Depreciation, Total	$ 19.7	$ 18.1	$ 19.5

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment, Net - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Land	$ 354,686	$ 317,559
Less accumulated depreciation	(205,849)	(195,853)
Property, Plant and Equipment, Net, Total	148,837	121,706
Land [Member]
Land	616	616
Building and Building Improvements [Member]
Land	25,496	25,503
Equipment [Member]
Land	46,512	43,427
Computer Equipment [Member]
Land	33,358	16,657
Furniture and Fixtures [Member]
Land	28,677	26,436
Leasehold Improvements [Member]
Land	205,269	187,905
Construction in Progress [Member]
Land	$ 14,758	$ 17,015

Note 8 - Long-term Debt (Detail

Note 8 - Long-term Debt (Details Textual) - USD ($) $ in Millions		1 Months Ended	12 Months Ended
	Oct. 18, 2021	Jan. 31, 2023	Dec. 25, 2022
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage			0.30%
Consolidated Leverage Ratio			2.50%
Debt Instrument, Covenant, Minimum Liquidity			$ 25
Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member]
Debt Instrument, Covenant, Minimum Liquidity	$ 25
Debt Instrument, Maturity Date	Oct. 18, 2026
Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member] | Minimum [Member]
Fixed Charge Coverage Ratio	1.25%
Consolidated Leverage Ratio for Restricted Junior Payments	2.50%
Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member] | Maximum [Member]
Consolidated Leverage Ratio	3%
Senior Credit Facility [Member]
Long-Term Line of Credit, Total			30
Line of Credit Facility, Remaining Borrowing Capacity			$ 105.3
Long-Term Debt, Weighted Average Interest Rate, at Point in Time			5.50%
Letter of Credit [Member]
Letters of Credit Outstanding, Amount			$ 4.7
Long-Term Debt, Weighted Average Interest Rate, at Point in Time			1.60%
Letter of Credit [Member] | Amended And Restated Credit Agreement [Member] | Subsequent Event [Member]
Debt Instrument, Increase (Decrease), Net, Total		$ 5
Letter of Credit [Member] | Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Subsequent Event [Member]
Repayments of Debt		$ 15
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 140
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member] | Subject To Satisfaction Of Certain Conditions And Lender Consent [Member]
Line of Credit Facility, Maximum Borrowing Capacity	200
Swingline Loans [Member] | Amended And Restated Credit Agreement [Member] | Wells Fargo Bank National Association And Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5

Note 8 - Long-term Debt - Debt

Note 8 - Long-term Debt - Debt Disclosure (Details) - USD ($) $ in Millions	Dec. 25, 2022	Dec. 26, 2021
Revolving credit facility	$ 30	$ 70
Long-term debt	$ 30	$ 70

Note 9 - Franchise Operations_2

Note 9 - Franchise Operations (Details Textual)	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020	Sep. 25, 2022
Number Of Franchise Restaurants Relocated During Period	1		1
Number Of Franchise Restaurants Opened During Period		2	0
Franchised Units [Member]
Number of Restaurants	74
Franchised Units [Member] | Non-US [Member]
Number of Restaurants	23
Ruths Chris Steak House [Member]
Royalty of Sales Percentage	5%
Advertising Fee Percentage	1%
Number of Restaurants	154	150		154
Ruths Chris Steak House [Member] | Franchised Units [Member]
Number of Restaurants	74	74		74
Ruths Chris Steak House [Member] | Franchised Units [Member] | Non-US [Member]
Number of Restaurants	23

Note 9 - Franchise Operations -

Note 9 - Franchise Operations - Franchise Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Revenue	$ 505,858	$ 429,123	$ 277,748
Franchisor Owned Outlet [Member]
Revenue	20,496	18,533	11,663
Opening Closing And Development Fee Income [Member]
Revenue	75	0	74
Franchise [Member]
Revenue	$ 20,571	$ 18,533	$ 11,737

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	May 13, 2022 USD ($)	Dec. 25, 2022 USD ($)
Number of Suppliers		2
Class Action Litigations [Member]
Litigation Settlement, Amount Awarded to Other Party	$ 6
Loss Contingency Accrual, Ending Balance		$ 6

Note 11 - Shareholders' Equit_2

Note 11 - Shareholders' Equity (Details Textual) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 25, 2022 USD ($) $ / shares shares	Dec. 26, 2021 shares	Dec. 27, 2020 shares	Jul. 31, 2022 USD ($)	Oct. 31, 2019 USD ($)
Common Stock Number Of Voting Rights Per Share	1
Stock Repurchased and Retired During Period, Shares (in shares) | shares	1,733,105	887,515	902,000
Consolidated Leverage Ratio	2.50%
Debt Instrument, Covenant, Minimum Liquidity	$ 25
The 2022 Stock Purchase Agreement [Member]
Stock Repurchase Program, Authorized Amount	$ 40			$ 60
Stock Repurchased and Retired During Period, Shares (in shares) | shares	1,203,371
Stock Repurchased and Retired During Period, Value	$ 20
Stock Repurchased And Retired During Period Average Cost Per Share (in dollars per share) | $ / shares	$ 16.61
The 2019 Share Repurchase Plan [Member]
Stock Repurchase Program, Authorized Amount					$ 60
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 15.4
Stock Repurchased and Retired During Period, Shares (in shares) | shares	529,734
Stock Repurchased and Retired During Period, Value	$ 9.5
Stock Repurchased And Retired During Period Average Cost Per Share (in dollars per share) | $ / shares	$ 18.01

Note 11 - Shareholders' Equit_3

Note 11 - Shareholders' Equity - Schedule of Dividends Declared and Payable (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 27, 2020
Dividend Declared 2 [Member]
Dividend Per Share (in dollars per share)	$ 0.12
Record Date	Feb. 02, 2022
Total Amount	$ 4,109
Payment Date	Feb. 17, 2022
Dividend Declared 3 [Member]
Dividend Per Share (in dollars per share)	$ 0.14
Record Date	May 19, 2022
Total Amount	$ 4,680
Payment Date	Jun. 02, 2022
Dividend Declared 4 [Member]
Dividend Per Share (in dollars per share)	$ 0.14
Record Date	Aug. 19, 2022
Total Amount	$ 4,854
Payment Date	Sep. 02, 2022
Dividend Declared 5 [Member]
Dividend Per Share (in dollars per share)	$ 0.14
Record Date	Nov. 18, 2022
Total Amount	$ 4,646
Payment Date	Dec. 02, 2022
Dividend Declared1 [Member]
Dividend Per Share (in dollars per share)		$ 0.15
Record Date		Mar. 06, 2020
Total Amount		$ 4,428
Payment Date		Mar. 20, 2020

Note 12 - Employee Benefit Pl_2

Note 12 - Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100%
Defined Contribution Plan, Employer Matching Contribution, Maximum Percent of Employee Compensation Matched	3%
Defined Contribution Plan, Employer Matching Contribution, Percent of Additional Employee Contributions Matched	50%
Defined Contribution Plan, Employer Matching Contribution, Maximum Percentage of Employee Compensation Company Will Match at 50%	5%
Defined Contribution Plan, Cost	$ 1,600	$ 242	$ 240

Note 13 - Incentive and Stock_3

Note 13 - Incentive and Stock Option Plans (Details Textual) - USD ($) $ in Thousands				12 Months Ended
	May 15, 2018	Oct. 26, 2012	May 30, 2008	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				2,400,000
Share-Based Payment Arrangement, Expense				$ 7,900	$ 4,900	$ 8,200
Share-Based Payment Arrangement, Expense, Tax Benefit					$ 165
Employee Service Share Based Compensation Tax Expense From Compensation Expense				29		$ 494
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount				$ 13,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				3 years 3 months 18 days
Restricted Stock And Market Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)				947,334
Long Term Equity Incentive Plan 2005 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)		2,000,000	1,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)	1,649,394
Long Term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)				30,396
Omnibus Incentive Plan 2018 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	2,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)				916,938
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				1,654,859
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				280,788
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage				100%
Omnibus Incentive Plan 2018 [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				103,389
Stock Issued During Period Shares Performance Stock Award Gross (in shares)				184,931
Omnibus Incentive Plan 2018 [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				103,389
Omnibus Incentive Plan 2018 [Member] | Share-Based Payment Arrangement, Tranche Three [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				66,789
Omnibus Incentive Plan 2018 [Member] | Share Based Compensation Award Tranche Four [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				7,220
Omnibus Incentive Plan 2018 [Member] | Employees and Executive Officers [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				247,163
Omnibus Incentive Plan 2018 [Member] | Non Employee [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)				33,625
Stock Issued During Period Shares Performance Stock Award Gross (in shares)				184,931
Minimum [Member] | Long Term Equity Incentive Plan 2005 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				1 year
Maximum [Member] | Long Term Equity Incentive Plan 2005 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)				5 years

Note 13 - Incentive and Stock_4

Note 13 - Incentive and Stock Option Plans - Summary of Non-vested Restricted Stock, Restricted Stock Units, and Market Stock Units (Details) - Restricted Stock And Market Stock Units [Member]	12 Months Ended
	Dec. 25, 2022 $ / shares shares
Non-vested shares (in shares) | shares	744,531
Non-vested shares, weighted-average grant-date fair value (in dollars per share) | $ / shares	$ 21.72
Granted, shares (in shares) | shares	465,719
Granted, weighted-average grant-date fair value (in dollars per share) | $ / shares	$ 24.01
Vested, shares (in shares) | shares	(227,059)
Vested, weighted-average grant-date fair value (in dollars per share) | $ / shares	$ 22.69
Forfeited, shares (in shares) | shares	(35,857)
Forfeited, weighted-average grant-date fair value (in dollars per share) | $ / shares	$ 21.18
Non-vested shares (in shares) | shares	947,334
Non-vested shares, weighted-average grant-date fair value (in dollars per share) | $ / shares	$ 21.72

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Deferred Tax Assets, Valuation Allowance	$ 4,026,000	$ 4,847,000
Unrecognized Tax Benefits, Ending Balance	308,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	244,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	64,400,000
Tax Credit Carryforward, Amount	$ 428,000
Tax Credit Carry Forward Expiration Year	2022
State Tax Credit Expiration Year	2041
CARES Act [Member]
Refundable Employee Retention Credits Claimed		$ 381,000	$ 2,500
Social Security Taxes Deferred			3,900,000
Acceleration In Tax Depreciation Deductions			32,700,000
Operating Loss Carryforwards			$ 40,000,000

Note 14 - Income Taxes - Income

Note 14 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Total consolidated income tax expense (benefit)	$ 7,010	$ 4,063	$ (7,910)

Note 14 - Income Taxes - Inco_2

Note 14 - Income Taxes - Income Tax Expense (Benefit) from Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
U.S. Federal, Current	$ 7,012	$ (7,846)	$ (4,061)
U.S. Federal, Deferred	(3,410)	8,780	(4,986)
U.S. Federal, Total	3,602	934	(9,047)
State, Current	3,424	2,690	(364)
State, Deferred	(377)	235	1,298
State, Total	3,047	2,925	934
Foreign, Current	360	204	203
Foreign, Total	361	204	203
Current	10,796	(4,952)	(4,222)
Deferred	(3,787)	9,015	(3,688)
Income Tax Expense (Benefit), Total	$ 7,010	$ 4,063	$ (7,910)

Note 14 - Income Taxes - Schedu

Note 14 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Income tax expense (benefit) at statutory rates	$ 9,583	$ 9,731	$ (6,973)
State income taxes, net of federal benefit	2,121	1,937	(1,410)
Employment-related tax credits, net	(5,372)	(4,277)	(2,827)
Non-deductible executive compensation	1,095	960	1,160
Stock-based compensation	25	(141)	377
Impact of federal carryback under CARES Act	0	(4,556)	(1,026)
Change in valuation allowance	(690)	298	2,630
Other	248	111	159
Income Tax Expense (Benefit), Total	$ 7,010	$ 4,063	$ (7,910)
Effective tax rate	15.40%	8.80%	23.80%

Note 14 - Income Taxes - Deferr

Note 14 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Accounts payable and accrued expenses	$ (15,088)	$ (12,223)
Operating lease liabilities	(57,650)	(51,221)
Net state operating loss carryforwards	(3,235)	(4,197)
Tax credit carryforwards	(338)	(389)
Other deferred tax assets	0	(63)
Total gross deferred tax assets	76,311	68,093
Less valuation allowance	(4,026)	(4,847)
Net deferred tax assets	72,285	63,246
Property and equipment	(6,848)	(7,201)
Intangible assets	(12,636)	(13,301)
Operating lease right of use assets	(49,391)	(43,143)
Other deferred tax liabilities	(22)	0
Total gross deferred tax liabilities	(68,897)	(63,645)
Net deferred tax assets (liabilities)	3,388	399
Net deferred tax assets (liabilities)	$ (3,388)	$ (399)

Note 14 - Income Taxes - Unreco

Note 14 - Income Taxes - Unrecognized Tax Benefit Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 25, 2022 USD ($)
Unrecognized tax benefits balance at December 26, 2021	$ 308
Gross increases for tax positions of prior years	$ 8

Note 15 - Earnings Per Share (D

Note 15 - Earnings Per Share (Details Textual) - shares	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	19,716	2,832	162,043

Note 15 - Earnings Per Share -

Note 15 - Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Net income (loss)	$ 38,621	$ 42,275	$ (25,294)
Weighted average number of common shares outstanding - basic (in shares)	33,203,263	34,255,966	31,683,920
Basic earnings (loss) per common share (in dollars per share)	$ 1.16	$ 1.23	$ (0.80)
Dilutive shares (in shares)	292,625	212,229	0
Weighted average number of common shares outstanding - diluted (in shares)	33,495,888	34,468,195	31,683,920
Diluted earnings (loss) per common share (in dollars per share)	$ 1.15	$ 1.23	$ (0.80)

Note 16 - Segment Information_2

Note 16 - Segment Information (Details Textual)	12 Months Ended
	Dec. 25, 2022
Number of Operating Segments	2
Entity Operated Units [Member]
Number of Restaurants	77
Operated Under Contractual Agreements [Member]
Number of Restaurants	3
Franchised Units [Member]
Number of Restaurants	74

Note 16 - Segment Information -

Note 16 - Segment Information - Segment Information, Operating Profit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Revenue	$ 505,858	$ 429,123	$ 277,748
Segment profits	129,058	117,830	49,217
Unallocated operating income	4,158	3,172	2,280
Marketing and advertising expenses	(17,360)	(13,464)	(6,859)
General and administrative costs	(37,071)	(32,531)	(33,248)
Depreciation and amortization expenses	(22,103)	(20,487)	(21,964)
Pre-opening costs	(3,058)	(1,894)	(1,633)
Gain (loss) on lease modifications	(90)	(1,058)	206
Loss on impairment	(574)	(1,854)	(16,548)
Loss on legal settlement	(6,000)	0	0
Interest expense, net	(1,507)	(3,478)	(4,681)
Other income (expense)	178	102	26
Income (loss) from continuing operations before income tax expense	45,631	46,338	(33,204)
Capital expenditures	46,958	19,651	10,620
Operating Segments [Member] | Company Owned Steakhouse Restaurants [Member]
Revenue	481,129	407,418	263,731
Segment profits	108,487	99,297	37,480
Capital expenditures	38,110	11,292	10,294
Operating Segments [Member] | Franchise Operations [Member]
Revenue	20,571	18,533	11,737
Segment profits	20,571	18,533	11,737
Segment Reconciling Items [Member]
Revenue	4,158	3,172	2,280
Corporate, Non-Segment [Member]
Capital expenditures	$ 8,848	$ 8,359	$ 326

Note 16 - Segment Information_3

Note 16 - Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021	Dec. 27, 2020
Assets	$ 521,806	$ 535,979	$ 542,674
Operating Segments [Member] | Company Owned Steakhouse Restaurants [Member]
Assets	453,650	404,929	420,245
Operating Segments [Member] | Franchise Operations [Member]
Assets	2,487	2,801	1,705
Corporate, Non-Segment [Member]
Assets	62,281	128,249	112,108
Deferred income taxes - unallocated	$ 3,388	$ 0	$ 8,616

Note 17 - Supplemental Consol_3

Note 17 - Supplemental Consolidated Financial Statement Information - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 25, 2022	Dec. 26, 2021
Bank credit card receivables	$ 12,744	$ 10,820
Landlord contributions	4,598	1,734
Franchise fees	2,487	2,801
Trade receivables	750	574
Receivable from gift card issuances	11,299	9,847
Income tax receivable	13,103	15,225
Other	89	693
Allowance for doubtful accounts	(57)	(106)
Accounts Receivable, after Allowance for Credit Loss, Current, Total	$ 45,013	$ 41,588