Ruths Hospitality (RUTH) 10-K 16 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 01, 2018	Jun. 25, 2017
Document Information [Line Items]
Entity Registrant Name	Ruths Hospitality Group, Inc.
Entity Central Index Key	1,324,272
Trading Symbol	ruth
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 664,369,924
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		30,866,496
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		1,215,296

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Current assets:
Cash and cash equivalents	$ 4,051	$ 3,788
Accounts receivable, less allowance for doubtful accounts 2017 - $361; 2016 - $729	21,626	20,790
Inventory	8,688	7,396
Prepaid expenses and other	2,680	2,446
Total current assets	37,045	34,420
Property and equipment, net of accumulated depreciation 2017 - $144,373; 2016 - $132,817	112,212	103,041
Goodwill	36,522	24,293
Intangible assets, net of accumulated amortization	50,726
Deferred income taxes	4,947	9,924
Other assets	644	699
Total assets	242,096	207,472
Current liabilities:
Accounts payable	10,510	7,064
Accrued payroll	15,903	14,902
Accrued expenses	11,203	11,672
Deferred revenue	42,596	38,155
Other current liabilities	8,313	7,622
Total current liabilities	88,525	79,415
Long-term debt	50,000	25,000
Deferred rent	21,993	21,737
Other liabilities	2,074	2,311
Total liabilities	162,592	128,463
Commitments and contingencies (Note 12)
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,645,790 shares issued and outstanding at December 31, 2017, 30,549,283 shares issued and outstanding at December 25, 2016	296	305
Additional paid-in capital	77,017	95,266
Retained earnings (accumulated deficit)	2,191	(16,562)
Treasury stock, at cost; 71,950 shares at December 31, 2017 and December 25, 2016
Total shareholders' equity	79,504	79,009
Total liabilities and shareholders' equity	242,096	207,472
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	46,822	32,200
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 3,904	$ 2,895

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Allowance for doubtful accounts	$ 361	$ 729
Property and equipment, accumulated depreciation	144,373	$ 132,817
Finite-lived intangible assets, accumulated amortization	$ 1,577
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)	29,645,790	30,549,283
Common stock, shares outstanding (in shares)	29,645,790	30,549,283
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 396	$ 218
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,181	$ 1,179

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Revenues:
Restaurant sales	$ 390,434	$ 363,147	$ 351,875
Franchise income	17,545	17,301	16,661
Other operating income	6,844	5,499	4,897
Total revenues	414,823	385,947	373,433
Costs and expenses:
Food and beverage costs	116,361	107,075	108,101
Restaurant operating expenses	185,444	172,999	165,847
Marketing and advertising	12,724	11,406	10,925
General and administrative costs	32,700	31,488	30,242
Depreciation and amortization expenses	14,995	13,434	12,520
Pre-opening costs	2,013	1,986	1,032
Loss on impairment	3,904
Total costs and expenses	368,141	338,388	328,667
Operating income	46,682	47,559	44,766
Other income (expense):
Interest expense, net	(821)	(1,154)	(790)
Other	53	10	358
Income from continuing operations before income tax expense	45,914	46,415	44,334
Income tax expense	15,669	15,660	14,168
Income from continuing operations	30,245	30,755	30,166
Loss from discontinued operations, net of income taxes	(108)	(290)	(162)
Net income	$ 30,137	$ 30,465	$ 30,004
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 1	$ 0.97	$ 0.88
Discontinued operations (in dollars per share)	(0.01)	(0.01)
Basic earnings per share	0.99	0.96	0.88
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.98	0.96	0.87
Discontinued operations (in dollars per share)	(0.01)	(0.01)
Diluted earnings per share	$ 0.97	$ 0.95	$ 0.87
Shares used in computing earnings (loss) per common share:
Basic (in shares)	30,346,999	31,670,189	34,018,582
Diluted (in shares)	30,916,364	32,108,965	34,434,407
Cash dividends declared per common share	$ 0.36	$ 0.28	$ 0.24

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	(Accumulated Deficit) Retained Earnings [Member]	Treasury Stock [Member]
Balance at Dec. 28, 2014	$ 96,311	$ 343	$ 155,455	$ (59,487)
Balance (in shares) at Dec. 28, 2014		34,334			72
Net income	30,004			30,004
Cash dividends	(8,349)			(8,349)
Repurchase of common stock	(23,752)	$ (15)	(23,737)
Repurchase of common stock (in shares)		(1,483)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,142)	$ 3	(1,145)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		295
Excess tax benefit from stock based compensation	743		743
Stock-based compensation	4,087		4,087
Balance at Dec. 27, 2015	97,902	$ 331	135,403	(37,832)
Balance (in shares) at Dec. 27, 2015		33,146			72
Net income	30,465			30,465
Cash dividends	(9,195)			(9,195)
Repurchase of common stock	(45,076)	$ (28)	(45,048)
Repurchase of common stock (in shares)		(2,824)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,299)	$ 2	(1,301)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		227
Excess tax benefit from stock based compensation	378		378
Stock-based compensation	5,834		5,834
Balance at Dec. 25, 2016	79,009	$ 305	95,266	(16,562)
Balance (in shares) at Dec. 25, 2016		30,549			72
Net income	30,137			30,137
Cash dividends	(11,383)			(11,383)
Repurchase of common stock	(23,888)	$ (12)	(23,876)
Repurchase of common stock (in shares)		(1,169)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,133)	$ 3	(1,136)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		266
Stock-based compensation	6,763		6,763
Balance at Dec. 31, 2017	$ 79,504	$ 296	$ 77,017	$ 2,191
Balance (in shares) at Dec. 31, 2017		29,646			72

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Cash flows from operating activities:
Net income	$ 30,137	$ 30,465	$ 30,004
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	14,995	13,434	12,520
Deferred income taxes	4,977	9,384	9,519
Non-cash interest expense	119	421	421
Debt issuance costs written-off	16
Gain on the disposal of property and equipment, net		(108)
Loss on impairment	3,904
Amortization of below market lease	7
Stock-based compensation expense	6,763	5,834	4,087
Changes in operating assets and liabilities:
Accounts receivable	(836)	(2,259)	1,957
Inventories	(710)	83	(273)
Prepaid expenses and other	(231)	(1,187)	32
Other assets	482	96	92
Accounts payable and accrued expenses	5,718	(5,213)	(3,763)
Deferred revenue	3,692	2,953	650
Deferred rent	19	1,463	285
Other liabilities	(359)	928	(944)
Net cash provided by operating activities	68,693	56,294	54,587
Cash flows from investing activities:
Acquisition of property and equipment	(21,255)	(26,211)	(20,292)
Acquisition of franchise restaurant, net of cash acquired	(35,357)
Proceeds from sale of Mitchell's			10,000
Proceeds from sale of property and equipment		802
Net cash used in investing activities	(56,612)	(25,409)	(10,292)
Cash flows from financing activities:
Principal borrowings on long-term debt	70,000	48,000	35,000
Principal repayments on long-term debt	(45,000)	(23,000)	(48,000)
Repurchase of common stock	(23,888)	(45,076)	(23,752)
Cash dividend payments	(11,383)	(9,195)	(8,349)
Tax payments from the vesting of restricted stock and option exercises	(2,079)	(1,518)	(1,393)
Excess tax benefits from stock compensation		378	743
Proceeds from the exercise of stock options	945	219	250
Deferred financing costs	(413)	0	0
Net cash used in financing activities	(11,818)	(30,192)	(45,501)
Net increase (decrease) in cash and cash equivalents	263	693	(1,206)
Cash and cash equivalents at beginning of period	3,788	3,095	4,301
Cash and cash equivalents at end of period	4,051	3,788	3,095
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	667	729	428
Income taxes	10,680	3,625	410
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 3,012	$ 3,962	$ 1,608

The Company, Organization and D

The Company, Organization and Description of Business	12 Months Ended
	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company, Organization and Description of Business	(1) The Company, Organization and Description of Business 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. At December 31, 2017, there were 155 Ruth’s Chris Steak House restaurants, of which 77 were Company-owned, 76 were franchisee-owned, and two locations were operating under a contractual agreement. All Company-owned restaurants are located in the United States. The franchisee-owned restaurants include 21 international restaurants in Aruba, Canada, China (Hong Kong and Shanghai), Indonesia, Japan, Mexico, Panama, Singapore, Taiwan and the United Arab Emirates. Three new Company-owned Ruth’s Chris Steak House restaurants opened during 2017, in Waltham, MA, Cleveland, OH and Denver, CO. Franchisees opened two new restaurants during 2017, in Chengdu, China and Kauai, HI. One new restaurant operating under a contractual agreement opened in Tulsa, OK. During the Company’s fiscal year 2017, a franchisee-owned Ruth’s Chris Steak House restaurant in San Juan, Puerto Rico was closed. On December 12, 2017, the Company completed the acquisition of substantially all of the assets of six franchisee-owned Ruth’s Chris Steak House restaurants located in Hawaii (the “Hawaiian Restaurants”) for a cash purchase price of $35.4 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the Hawaiian Restaurants are included in the Company’s consolidated financial statements as of the date of the acquisition. For additional information, see Note 3. As of December 28, 2014, the Company also operated eighteen Mitchell’s Fish Markets and three Mitchell’s/Cameron’s Steakhouse restaurants (collectively, the Mitchell’s Restaurants), located primarily in the Midwest and Florida. On January 21, 2015, the Company sold the Mitchell’s Restaurants to a third party. For financial reporting purposes, the Mitchell’s Restaurants are classified as a discontinued operation for all periods presented. See Notes 4 and 5 for additional information regarding the Mitchell’s Restaurants and the sale. The following table summarizes the changes in the number of Company-owned Ruth’s Chris Steak House restaurants and franchisee-owned restaurants during the fourteen and fifty-three weeks ended December 31, 2017. 14 Weeks Ending 53 Weeks Ending December 31, 2017 December 31, 2017 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 70 81 2 153 68 81 1 150 Acquired 6 0 0 6 6 0 0 6 Sold 0 6 0 6 0 6 0 6 New 1 1 0 2 3 2 1 6 Closed 0 0 0 0 0 1 0 1 End of period 77 76 2 155 77 76 2 155 % of total 50 % 49 % 1 % 100 % 50 % 49 % 1 % 100 %

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies (a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The period ended December 31, 2017 had a 53-week reporting period. The periods ended December 25, 2016 (fiscal year 2016) and December 27, 2015 (fiscal year 2015) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. 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. Certain prior year amounts have been reclassified to conform to the current year presentation. Most significantly, the results of the Mitchell’s Restaurants have been reclassified as a discontinued operation. (b) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, (ASU 2014-09), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers, and will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. The new standard is effective for interim and annual periods in fiscal years beginning after December 15, 2017, which will require the Company to adopt these provisions in the first quarter of fiscal 2018. The standard permits the use of either the retrospective or cumulative effect transition method and is expected to impact the Company’s recognition of revenue related to franchise development and site specific fees. The Company currently recognizes franchise development and site specific fees when new franchisee-owned restaurants open. Under ASU 2014-09, development and site specific fees will be recognized over the life of the applicable franchise agreements. The Company expects that the most significant change relates to an increase of approximately $3.0 million to $4.0 million to the deferred revenue liability on the consolidated balance sheet for previously recognized franchise development and site specific fees that will be recognized over the life of the applicable franchise agreements under the new standard. In addition, ASU 2014-09 is expected to impact the classification of advertising contributions from franchisees. The Company currently records advertising contributions from franchisees as a liability against which specified advertising and marketing costs are charged. Under the new standard, advertising contributions from franchisees will be classified as franchise income on the consolidated statements of income. The Company recognized advertising contributions from franchisees totaling $1.5 million, $1.3 million and $1.4 million during fiscal years 2017, 2016 and 2015, respectively, as a reduction to marketing and advertising expense on the consolidated statements of income. The Company is evaluating other potential effects that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company is also evaluating whether certain discounts recognized on the sale of gift cards, historically recognized as marketing expense, may potentially be reclassified as a reduction in revenue on the income statement. The Company intends to adopt ASU 2014-09 using the modified retrospective transition method, which involves recording a cumulative adjustment for the impact of transitioning to the new guidance on the transition date. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This update requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. This update is effective for annual and interim periods beginning after December 15, 2018, which will require the Company to adopt these provisions in the first quarter of fiscal year 2019 using a modified retrospective approach. The Company’s restaurants operate under facility lease agreements that provide for material future lease payments (see Note 10). The restaurant facility leases comprise the majority of the Company’s material lease agreements. The Company is currently evaluating the effect of the standard on its ongoing financial reporting, but expects that the adoption of ASU 2016-02 will have a material effect on its consolidated financial statements. The Company expects that the most significant changes relate to 1) the recognition of new right-of–use assets and lease liabilities on the consolidated balance sheet for restaurant facility operating leases; and 2) the derecognition of existing lease liabilities on the consolidated balance sheet related to scheduled rent increases. In August 2016 the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic 230). This update was issued to standardize how certain transactions are classified on the statement of cash flows. This update is effective for fiscal years beginning after December 15, 2017. Early adoption is permitted. The adoption of ASU 2016-15 is not expected to have a significant impact of the Company’s ongoing financial reporting. (c) 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. (d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. (e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables. (f) 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. (g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. (h) 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). (i) Goodwill and Franchise Rights Goodwill acquired in a business combination that is determined to have an indefinite useful life is not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. In accordance with ASU 2017-04, Simplifying the Test for Goodwill Impairment (Topic 350), goodwill is reviewed annually for impairment on a reporting unit basis and more frequently if events and circumstances indicate that the asset might be impaired. For purposes of testing goodwill impairment, a reporting unit is defined as a group of restaurants with similar economic characteristics. An impairment loss is recognized to the extent that the financial statement carrying amount exceeds the asset’s fair value. Franchise rights acquired prior to 2008 in a purchase business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually on a reporting unit basis, which is defined as a group of reacquired restaurants, and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects franchisees to renew agreements indefinitely ensuring consistent cash flows. As a result, franchise rights acquired prior to 2008 are determined to have indefinite useful lives. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350. (j) Impairment or Disposal of Long-Lived Assets In accordance with FASB ASC Topic 360-10, Property, Plant and Equipment—Impairment or Disposal of Long-Lived Assets, (Topic 360-10), long lived assets, such as property and equipment and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability under FASB ASC Topic 420, Exit and Disposal Cost Obligations for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred. Upon disposal of the assets associated with a closed restaurant, any gain or loss is recorded in the same line within our consolidated statements of income as the original impairment. (k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $413 thousand in financing costs in fiscal year 2017 and no financing costs during fiscal years 2016 and 2015. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $119 thousand in fiscal year 2017 and $421 thousand in each of the fiscal years 2016 and 2015 and is included in interest expense on the consolidated statements of income. (l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. Revenue from restaurant sales is recognized when food and beverage products are sold. Restaurant sales are presented net of sales taxes and discounts. Gratuities remitted by customers for the benefit of restaurant staff are not included in either revenues or operating expenses. Deferred revenue primarily represents the Company’s liability for gift cards that have been sold but not yet redeemed. When the gift cards are redeemed, the Company recognizes restaurant sales and reduces the deferred revenue liability. Company issued gift cards redeemed at franchisee-owned restaurants reduce the deferred revenue liability but do not result in Company restaurant sales. Gift card transactions involving franchisees are settled on a monthly basis through the Company’s third party gift card provider. The expected redemption value of gift cards represents the full value of all gift cards issued less the amount the Company has recognized as other operating income for gift cards that are not expected to be redeemed. The Company’s accounting method for recognizing breakage revenue is the redemption method. Under the redemption method, breakage revenue is recognized and the gift card liability is derecognized for unredeemed gift cards in proportion to actual gift card redemptions based on historical breakage rates. Gift card breakage revenue is classified as a component of other operating income. The Company recognized gift card breakage revenue of $2.9 million, $2.6 million and $2.4 million in fiscal years 2017, 2016 and 2015, respectively. (m) International Revenues The Company currently has 21 international franchisee-owned restaurants in Aruba, Canada, China, Indonesia, Japan, Mexico, Panama, Puerto Rico, Singapore, Taiwan and the United Arab Emirates. 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 $2.9 million, $2.9 million and $3.0 million in fiscal years 2017, 2016 and 2015, respectively. (n) Rent Certain of the Company’s operating leases contain predetermined fixed escalations of the minimum rent during the term of the lease. For these leases, the Company recognizes the related rent expense on a straight-line basis over the life of the lease and records the difference between amounts charged to operations and amounts paid as deferred rent. Additionally, certain of the Company’s operating leases contain clauses that provide additional contingent rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes contingent rent expense prior to the achievement of the specified target that triggers the contingent rent, provided achievement of that target is considered probable. (o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of income include advertising expenses of $6.7 million, $6.6 million and $6.5 million in fiscal years 2017, 2016 and 2015, respectively. Advertising costs are expensed as incurred. (p) 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 reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities. (q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur. (r) 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. (s) 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, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. (t) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income 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 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 per share in the event they are antidilutive.

Hawaii Acquisition

Hawaii Acquisition	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Hawaii Acquisition	(3) Hawaii Acquisition On December 12, 2017, the Company completed the acquisition of substantially all of the assets of the Hawaiian Restaurants for a cash purchase price of $35.4 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the Hawaiian Restaurants are included in the Company’s consolidated financial statements as of the date of the acquisition. The assets and liabilities of the Hawaiian Restaurants were recorded at their respective fair values as of the date of the acquisition. The fair values recorded for the assets of the Hawaiian Restaurants, including working capital, restaurant related fixed assets, leasehold improvements, franchise rights and goodwill, are based on preliminary valuations and are subject to adjustments as additional information is obtained. The Company is in the process of confirming the fair values using a combination of internal analysis and third party valuations. Once the process is complete, any adjustments to the fair value of assets acquired or liabilities assumed may also result in adjustments to goodwill. The preliminary allocation of the purchase price is as follows: Balances at December 12, 2017 Current assets $ 755 Property and equipment 7,355 Goodwill 12,229 Franchise rights 14,800 Other intangibles 230 Other assets 843 Total assets acquired $ 36,212 Current liabilities 84 Other liabilities 750 Total liabilities assumed $ 834 Net assets acquired $ 35,378 Goodwill was measured as the excess of the consideration transferred over the net of the amounts assigned the identifiable assets acquired and the liabilities assumed as of the acquisition date. The goodwill for the Hawaiian Restaurants, which is included with the goodwill for the reporting unit identified as the steakhouse operating segment, will be reviewed for potential impairment annually or more frequently if triggering events are detected. Reacquired franchise rights will be amortized over the remaining terms of the related franchise agreements, not including renewal options. Property and equipment will be depreciated over a period of three to twenty years. As a result of the acquisition and related integration efforts, we incurred expenses of approximately $619 thousand during the fiscal year 2017, which are included in general and administrative expenses in the Company’s consolidated statements of income. Pro-forma financial information reflecting the impact of the Hawaiian Restaurants for periods prior to the acquisition is not presented due to the immaterial impact of the financial results of the Hawaiian Restaurants on the Company’s consolidated financial statements.

Mitchell's Restaurants

Mitchell's Restaurants	12 Months Ended
	Dec. 31, 2017
Discontinued Operations	(5) Discontinued Operations The Company accounts for its closed restaurants in accordance with the provisions of FASB ASC Topic 360, Property, Plant and Equipment. For fiscal years 2017, 2016 and 2015, all impairment charges, loss on disposal and remeasurement of lease liabilities along with restaurant sales, direct recurring costs and expenses and income taxes attributable to restaurants classified as discontinued operations have been aggregated to a single caption entitled loss from discontinued operations, net of tax benefit in the consolidated statements of income for all periods presented. Loss from discontinued operations, net of tax benefit is comprised of the following (in thousands): Fiscal Year 2017 2016 2015 Revenues Mitchell's Restaurants $ — $ — $ 4,343 Other Restaurants — — (3 ) Total revenues — — 4,340 Costs and expenses Recurring costs and expenses Mitchell's Restaurants 250 (351 ) 5,196 Other Restaurants (74 ) 827 175 Total costs and expenses 176 476 5,371 Loss before income taxes (176 ) (476 ) (1,031 ) Income tax benefit (68 ) (186 ) (869 ) Loss from discontinued operations, net of income taxes $ (108 ) $ (290 ) $ (162 ) Cash flows from discontinued operations are combined with the cash flows from continuing operations within each of the categories on our consolidated statements of cash flows. In addition to the Mitchell’s Restaurants, discontinued operations for fiscal years 2017, 2016 and 2015 also includes the results of the other closed restaurants that were closed prior to December 29, 2014. The income from the Mitchell’s Restaurants in 2016 was primarily attributable to a $466 thousand benefit from the extinguishment of a liability related to Mitchell’s Restaurant gift cards. The Other Restaurant expense is primarily attributable to occupancy related costs from a closed Ruth’s Chris Steak House restaurant.
Mitchells Restaurants [Member]
Discontinued Operations	(4) Mitchell’s Restaurants The Company previously operated eighteen Mitchell’s Fish Markets and three Mitchell’s/Cameron’s Steakhouse restaurants (collectively, the Mitchell’s Restaurants). In November 2014, the Company and Landry’s, Inc. and Mitchell’s Entertainment, Inc., an affiliate of Landry’s Inc. (together with Landry’s Inc., Landry’s), entered into an asset purchase agreement (the Agreement). Pursuant to the Agreement, the Company agreed to sell the Mitchell’s Restaurants and related assets to Landry’s for $10.0 million. The sale of the Mitchell’s Restaurants closed on January 21, 2015. The assets sold consisted primarily of leasehold interests, leasehold improvements, restaurant equipment and furnishings, inventory, and related intangible assets, including brand names and trademarks associated with the 21 Mitchell’s Restaurants. The results of operations, impairment charges and loss on assets held for sale have been classified as discontinued operations in the consolidated statements of income for all periods presented. No amounts for shared general and administrative costs or interest expense were allocated to discontinued operations. Substantially all direct cash flows related to operating these restaurants were eliminated at the closing date of the sale. The Company’s continuing involvement was limited to transition services up to four months with minimal impact on cash flows. Under the terms of the Agreement, Landry’s assumed the Mitchell’s Restaurants’ facility lease obligations and the Company reimbursed Landry’s for gift cards that were sold prior to the closing date and used at the Mitchell’s Restaurants during the eighteen months following the closing date. In the Agreement, the Company and Landry’s made customary representations and warranties and agreed to customary covenants relating to the sale of the Mitchell’s Restaurants. The Company and Landry’s have agreed to indemnify each other for losses arising from certain breaches of the Agreement and for certain other liabilities. The Company guaranteed Landry’s lease obligations aggregating $29.4 million under seven of the Mitchell’s Restaurants’ leases. The Company did not record a financial accounting liability for the lease guarantees, because the likelihood of Landry’s defaulting on the lease agreements was deemed to be remote. Landry’s also indemnified the Company in the event of a default under any of the leases.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2017
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	(5) Discontinued Operations The Company accounts for its closed restaurants in accordance with the provisions of FASB ASC Topic 360, Property, Plant and Equipment. For fiscal years 2017, 2016 and 2015, all impairment charges, loss on disposal and remeasurement of lease liabilities along with restaurant sales, direct recurring costs and expenses and income taxes attributable to restaurants classified as discontinued operations have been aggregated to a single caption entitled loss from discontinued operations, net of tax benefit in the consolidated statements of income for all periods presented. Loss from discontinued operations, net of tax benefit is comprised of the following (in thousands): Fiscal Year 2017 2016 2015 Revenues Mitchell's Restaurants $ — $ — $ 4,343 Other Restaurants — — (3 ) Total revenues — — 4,340 Costs and expenses Recurring costs and expenses Mitchell's Restaurants 250 (351 ) 5,196 Other Restaurants (74 ) 827 175 Total costs and expenses 176 476 5,371 Loss before income taxes (176 ) (476 ) (1,031 ) Income tax benefit (68 ) (186 ) (869 ) Loss from discontinued operations, net of income taxes $ (108 ) $ (290 ) $ (162 ) Cash flows from discontinued operations are combined with the cash flows from continuing operations within each of the categories on our consolidated statements of cash flows. In addition to the Mitchell’s Restaurants, discontinued operations for fiscal years 2017, 2016 and 2015 also includes the results of the other closed restaurants that were closed prior to December 29, 2014. The income from the Mitchell’s Restaurants in 2016 was primarily attributable to a $466 thousand benefit from the extinguishment of a liability related to Mitchell’s Restaurant gift cards. The Other Restaurant expense is primarily attributable to occupancy related costs from a closed Ruth’s Chris Steak House restaurant.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	(6) Fair Value Measurements Fair value is defined under FASB ASC Topic 820, Fair Value Measurements and Disclosures (Topic 820), as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Topic 820 also establishes a three-level hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels of inputs are: • Level 1—quoted prices (unadjusted) for an identical asset or liability in an active market. • Level 2—quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability. • Level 3—unobservable and significant to the fair value measurement of the asset or liability. The following were used to estimate the fair value of each class of financial instruments: • The carrying amount of cash and cash equivalents, receivables, prepaid expenses, 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 31, 2017 and December 25, 2016 have variable interest rates that reflect currently available terms and conditions for similar debt. The carrying amount of this debt is a reasonable estimate of its fair value (Level 2). The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 31, 2017 were as follows: Fair Value as of December 31, 2017 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets held for sale $ — $ — $ — $ 3,904 The Company did not have any non-financial assets measured at fair value on a non-recurring basis as of the end of fiscal year 2016. The Company concluded that it is more likely than not that the estimated future cash flows from a Ruth’s Chris Steak House restaurant will not be sufficient to recover the investment in its long-lived assets. Losses on these assets are recorded as loss on impairment in the accompanying consolidated statements of income. See Notes 1(j) and 7 for a description of the valuation techniques used to measure fair value of intangibles and long-lived assets, as well as information used to develop the inputs to the fair value measurements. Total losses on impairment include losses recognized from all non-recurring fair value measurements during each of the fiscal years.

Franchise Rights and Goodwill

Franchise Rights and Goodwill	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Franchise Rights and Goodwill	(7) Franchise Rights and Goodwill In accordance with FASB ASC Topic 350, goodwill and owned franchise rights that have been determined to have indefinite lives must be reviewed for potential impairment annually and when triggering events are detected. During the fourth quarter of each year, the Company completes an analysis to determine if goodwill and franchise rights are impaired as of the balance sheet date. The Company performed its annual impairment test of its goodwill and franchise rights as of November 26, 2017 using a qualitative assessment. Using the qualitative approach, the Company evaluated factors, including but not limited to, recent financial performance; forecasts for future cash flows; the Company’s stock price and market capitalization; recent impairment tests; legal factors; the business climate; and the competitive environment. Based on the results of the qualitative assessment, the Company determined that it is not more likely than not that the carrying values of goodwill and franchise rights exceed the fair values. The preliminary estimates of franchise rights and goodwill recognized for the Hawaiian Restaurants were not included in the qualitative assessment performed in 2017, as the acquisition was completed just prior to the end of fiscal year 2017. If the qualitative assessment is not performed, or if the Company determines that it is not more likely than not that the fair values of the intangible assets exceed the carrying values, then the Company performs the following analysis for franchise rights and goodwill to measure fair values. Franchise Rights To determine the fair value of acquired franchise rights, the Company uses a multi-period excess earnings approach. This approach involves projecting after-royalty future earnings, discounting those earnings using an appropriate market discount rate and subtracting a contributory charge for net working capital, property and equipment, assembled workforce and customer relationships to arrive at excess earnings attributable to these franchise rights. The Company calculates the present value of cash flows generated from future excess earnings and compares the fair values to the financial statement carrying values. Goodwill In performing the evaluation of goodwill impairment under FASB ASC Topic 350-20, the Company compares the carrying value of its reporting unit, which is considered to be the steakhouse operating segment, to its fair value. The Company utilizes a multiple of EBITDA to approximate the fair value of the reporting unit for purposes of completing Step 1 of the evaluation. The Company considers EBITDA multiples of publicly held companies, including its own, as well as recent industry acquisitions. If a reporting unit’s fair value does not exceed its carrying value as the balance sheet date, the Company would complete Step 2 of the evaluation by comparing the implied fair value of goodwill with the net asset value of the reporting unit. The Company would calculate the implied fair value by allocating the fair value of a reporting unit to all of its assets and liabilities as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the price paid to acquire the unit. 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 Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 9.0 yrs $ 15,018 $ (396 ) $ 14,622 Lease assets 12.5 yrs 2,843 (923 ) 1,920 Other assets 4.6 yrs 490 (258 ) 232 18,351 (1,577 ) 16,774 Indefinite-lived intangible assets: Franchise rights 32,200 - 32,200 Liquor licenses 1,633 - 1,633 Other assets 118 - 118 33,952 - 33,952 Total intangible assets $ 52,303 $ (1,577 ) $ 50,726 Aggregate amortization expense for amortizing intangible assets was $277 thousand for the fiscal year 2017. Estimated amortization expense for the next five years is: $2.1 million in fiscal year 2018, $1.9 million in fiscal year 2019 and $1.7 million in fiscal years 2020, 2021 and 2022. 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, 2016 $ 34,851 $ (10,558 ) $ 24,293 Balance as of December 31, 2017 $ 47,080 $ (10,558 ) $ 36,522

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property and Equipment, net	(8) Property and Equipment, net Property and equipment consists of the following (amounts in thousands): December 31, December 25, 2017 2016 Land $ 616 $ 616 Building and building improvements 24,639 23,880 Equipment 39,725 36,741 Computer equipment 11,291 9,680 Furniture and fixtures 22,730 20,261 Leasehold improvements 150,688 130,345 Construction-in-progress 6,896 14,335 256,585 235,858 Less accumulated depreciation (144,373 ) (132,817 ) $ 112,212 $ 103,041

Long-term Debt

Long-term Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Long-term Debt	(9) Long-term Debt Long-term debt consists of the following (amounts in thousands): December 31, December 25, 2017 2016 Senior Credit Facility: Revolving credit facility $ 50,000 $ 25,000 Less current maturities — — $ 50,000 $ 25,000 As of December 31, 2017, the Company had $50.0 million of outstanding indebtedness under its senior credit facility with approximately $35.8 million of borrowings available, net of outstanding letters of credit of approximately $4.2 million. As of December 31, 2017, the weighted average interest rate on the Company’s outstanding debt was 2.9% and the weighted average interest rate on our outstanding letters of credit was 1.6%. In addition, the fee on the Company’s senior credit facility was 0.2%. On February 2, 2017, we entered into a credit agreement with Wells Fargo Bank, National Association as administrative agent, and certain other lenders (the Credit Agreement) governing a senior credit facility that replaced the prior credit facility. The Credit Agreement provides for a revolving credit facility of $90.0 million with a $5.0 million subfacility for swingline loans. Subject to the satisfaction of certain conditions and lender consent, the revolving credit facility may be increased up to a maximum of $150.0 million. The Credit Agreement has a maturity date of February 2, 2022. At our option, revolving loans may bear interest at (i) LIBOR, plus an applicable margin, (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 month LIBOR plus 1.00%, plus an applicable margin. The applicable margin is based on our actual leverage ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) at our option, from 0.50% to 1.25% above the applicable base rate. The Credit Agreement contains customary representations and affirmative and negative covenants (including limitations on indebtedness and liens) as well as financial covenants requiring a minimum fixed coverage charge ratio and limiting the Company’s consolidated leverage ratio. As of December 31, 2017, we were in compliance with all of the covenants in the Credit Agreement. The Credit Agreement also contains events of default customary for credit facilities of this type (with customary grace periods, as applicable), including nonpayment of principal or interest when due; material incorrectness of representations and warranties when made; breach of covenants; bankruptcy and insolvency; unsatisfied ERISA obligations; unstayed material judgment beyond specified periods; default under other material indebtedness; and certain changes of control of the Company. If any event of default occurs and is not cured within the applicable grace period, or waived, the outstanding loans may be accelerated by lenders holding a majority of the commitments under the Credit Agreement and the lenders’ commitments may be terminated. The obligations under the Credit Agreement are guaranteed by certain of the Company’s subsidiaries (the Guarantors), and are secured by a lien on substantially all of the Company’s personal property assets other than any equity interest in current and future subsidiaries of the Company.

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Leases	(10) Leases At December 31, 2017, all of the Company-owned Ruth’s Chris Steak House restaurants operated in leased premises, with the exception of the restaurant in Ft. Lauderdale, FL, which is an owned property, and the restaurants in Anaheim, CA, Lake Mary, FL, Princeton, NJ and South Barrington, IL, which operate on leased land. The leases generally provide for minimum annual rental payments and are subject to escalations based, in some cases, upon increases in the Consumer Price Index, real estate taxes and other costs. In addition, certain leases contain contingent rental provisions based upon the sales at the underlying restaurants. Certain leases also provide for rent deferral during the initial term of such lease and/or scheduled minimum rent increases during the terms of the leases. For financial reporting purposes, rent expense is recorded on a straight-line basis over the life of the lease. Accordingly, included in liabilities in the accompanying consolidated balance sheets at December 31, 2017 and December 25, 2016 are accruals related to such rent deferrals and the pro rata portion of scheduled rent increases of approximately $22.0 million and $21.7 million, respectively, net of the current portion included in other current liabilities $1.8 million and $1.8 million, respectively. The Company also leases certain restaurant-related equipment under non-cancellable operating lease agreements with third parties, which are included with leased premises in future minimum annual rental commitments. Future minimum annual rental commitments under operating leases as of December 31, 2017 are as follows (in thousands): Company Total 2018 $ 24,658 2019 23,962 2020 22,372 2021 20,284 2022 19,130 Thereafter 145,480 $ 255,886 Pursuant to the terms of the Agreement, upon closing of the sale of the Mitchell’s Restaurants, Landry’s assumed the lease obligations of the Mitchell’s Restaurants. However, the Company has guaranteed Landry’s lease obligations aggregating $29.4 million under seven of the leases. The Company did not record a financial accounting liability for the lease guarantees, because the likelihood of Landry’s defaulting on the lease agreements was deemed to be remote. Landry’s also indemnified the Company in the event of a default under any of the leases. The above table does not include potential lease obligations for the Mitchell’s Restaurants. Rental expense consists of the following and is included in restaurant operating expenses in the accompanying consolidated statements of income (in thousands): Fiscal Year 2017 2016 2015 Minimum rentals $ 21,296 $ 20,300 $ 18,846 Contingent rentals 3,600 2,659 2,877 $ 24,895 $ 22,959 $ 21,723

Franchise Operations

Franchise Operations	12 Months Ended
	Dec. 31, 2017
Franchisor Revenue [Abstract]
Franchise Operations	(11) Franchise Operations 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 is not required to perform any services for the ongoing royalties and thus these royalties are recognized when the royalties are due from the franchisee on a monthly basis. These ongoing royalties are reflected in the accompanying consolidated statements of income as franchise income. The 1% advertising fee is not recorded as revenue, but rather is recorded as a liability against which specified advertising and marketing costs are charged. The Company executes an area development agreement 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 development fee is recognized as revenue as franchisee-owned restaurants are opened. 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. The Company recognizes the site-specific franchise fee when the related restaurant opens. The Company currently has 76 franchisee-owned Ruth’s Chris Steak House restaurants, including 21 international restaurants. Two new franchisee-owned restaurants opened in fiscal year 2017 including Chengdu, China in September and a Kauai, HI location in October. The Kauai, HI restaurant was acquired by the Company in December 2017. Two new franchisee-owned restaurants opened in fiscal year 2016 including Jakarta, Indonesia which opened in February and a second Greenville, SC location in October. Three new franchisee-owned restaurants opened in fiscal year 2015 including Ann Arbor, MI and Charleston, SC, which both opened in May, and one in San Antonio, TX in November. Fiscal Year 2017 2016 2015 Franchise income: Income from existing franchise locations $ 17,335 $ 17,001 $ 16,361 Opening and development fee income 210 300 300 Total franchise income: $ 17,545 $ 17,301 $ 16,661

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	(12) Commitments and Contingencies The Company is subject to various claims, possible legal actions and other matters arising in the normal course of business. Management does not expect disposition of these other matters to have a material adverse effect on the financial position, results of operations or liquidity of the Company. The Company expenses legal fees as incurred. The legislation and regulations related to tax and unclaimed property matters are complex and subject to varying interpretations by both government authorities and taxpayers. The Company remits a variety of taxes and fees to various governmental authorities, including excise taxes, property taxes, sales and use taxes, and payroll taxes. The taxes and fees remitted by the Company are subject to review and audit by the applicable governmental authorities which could assert claims for additional assessments. Although management believes that the tax positions are reasonable and consequently there are no accrued liabilities for claims which may be asserted, various taxing authorities may challenge certain of the positions taken by the Company which may result in additional liability for taxes and interest. These tax positions are reviewed periodically based on the availability of new information, the lapsing of applicable statutes of limitations, the conclusion of tax audits, the identification of new tax contingencies, or the rendering of relevant court decisions. An unfavorable resolution of assessments by a governmental authority could negatively impact the Company’s results of operations and cash flows in future periods. The Company is subject to unclaimed or abandoned property (escheat) laws which require the Company to turn over to certain state governmental authorities the property of others held by the Company that has been unclaimed for specified periods of time. The Company is subject to audit by individual U.S. states with regard to its escheatment practices. The Company currently buys a majority of its beef from two suppliers. Although there are a limited number of beef suppliers, management believes that other suppliers could provide similar product on comparable terms. A change in suppliers, however, could cause supply shortages and a possible loss of sales, which would affect operating results adversely.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2017
Stockholders Equity Note [Abstract]
Stockholders' Equity	(13) Shareholders’ 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 April 2016, the Company announced that its Board of Directors approved a new share repurchase program under which the Company was authorized to repurchase up to $60 million of outstanding common stock from time to time. During the fiscal year 2017, 719,442 shares were repurchased under this program at an aggregate cost of $14.5 million or an average cost of $20.21 per share. In October 2017, our Board of Directors approved a new share repurchase program authorizing the Company to repurchase up to $60 million of outstanding common stock from time to time. The new share repurchase program replaces the previous share repurchase program announced in April 2016, which has been terminated. During fiscal year 2017, 450,000 shares were purchased at an aggregate cost of $9.3 million or an average cost of $20.77 per share under this new program. All repurchased shares were retired and cancelled. As of December 31, 2017 The Company repurchased 1,169,442, 2,824,322 and 1,483,085 shares under all share repurchase programs during fiscal years 2017, 2016, and 2015, respectively. 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 2017 February 17, 2017 $ 0.09 February 23, 2017 $ 2,862 March 9, 2017 May 5, 2017 $ 0.09 May 18, 2017 $ 2,862 June 1, 2017 July 28, 2017 $ 0.09 August 10, 2017 $ 2,844 August 24, 2017 November 3, 2017 $ 0.09 November 9, 2017 $ 2,815 November 22, 2017 Fiscal Year 2016 February 12, 2016 $ 0.07 February 25, 2016 $ 2,350 March 10, 2016 April 28, 2016 $ 0.07 May 12, 2016 $ 2,338 May 26, 2016 July 29, 2016 $ 0.07 August 11, 2016 $ 2,282 August 25, 2016 October 28, 2016 $ 0.07 November 10, 2016 $ 2,226 November 23, 2016 Fiscal Year 2015 February 13, 2015 $ 0.06 February 26, 2015 $ 2,082 March 12, 2015 April 21, 2015 $ 0.06 May 14, 2015 $ 2,090 May 28, 2015 July 22, 2015 $ 0.06 August 13, 2015 $ 2,108 August 27, 2015 October 30, 2015 $ 0.06 November 19, 2015 $ 2,069 December 3, 2015 Subsequent to the end of fiscal year 2017, the Company’s Board of Directors declared a $0.11 per share cash dividend ($3.4 million in total) payable on March 22, 2018. Dividends are paid to holders of common stock and restricted stock.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	(14) Employee Benefit Plan In 2000, the Company established a 401(k) and Profit Sharing Plan. The Company may make matching contributions in an amount determined by the Board of Directors. In addition, the Company may contribute each period, at its discretion, an additional amount from profits. The Company matches the employees’ contributions at year end. Employees vest in the Company’s contributions based upon their years of service. The Company’s expenses relating to matching contributions were approximately $324 thousand, $318 thousand and $305 thousand for fiscal years 2017, 2016 and 2015, respectively.

Incentive Stock Option Plans

Incentive Stock Option Plans	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Incentive and Stock Option Plans	(15) Incentive and Stock Option Plans As of December 26, 2016 (the first day of fiscal year 2017), the Company adopted ASU 2016-09, Compensation – Stock Compensation (Topic 718), which affects all entities that issue share-based compensation to their employees. The amendments in this ASU cover such areas as the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. Therefore, for the fiscal year 2017, the recognition of excess tax benefits and deficiencies were recognized as income tax benefits or expense on the consolidated statement of income and as an operating activity on the statement of cash flows. Prior to the Company’s adoption of ASU 2016-09, these tax benefits and deficiencies were recognized as additional paid-in capital on the balance sheet and as a financing activity on the statement of cash flows. 2005 Long-Term Equity Incentive Plan In connection with the initial public offering, the Company adopted the Ruth’s Chris Steak House, Inc. 2005 Long-Term Equity Incentive Plan (the 2005 Equity Incentive Plan), which allows the Company’s Board of Directors to grant stock options, restricted stock, restricted stock units, deferred stock units and other equity-based awards to directors, officers, key employees and other key individuals performing services for the Company. Initially, 2.4 million shares were authorized for issuance under the 2005 Equity Incentive Plan. The 2005 Equity Incentive Plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. Options are exercisable, and restricted stock vests, at various periods ranging from one to five years from date of grant. Effective May 22, 2008, the 2005 Equity Incentive Plan was amended, with stockholder approval, to increase the number of shares authorized for issuance under the plan by 1.5 million shares. The Amended and Restated 2005 Equity Incentive Plan was adopted on October 26, 2012, and the number of shares authorized for issuance under the Amended and Restated 2005 Long-Term Equity Incentive Plan was increased by 2.0 million shares at the 2013 annual meeting of stockholders. Under the Amended and Restated 2005 Equity Incentive Plan there are 1.2 million shares of restricted stock issued and common stock issuable upon exercise of currently outstanding options at December 31, 2017, and 1.8 million shares available for future grants. During fiscal year 2015, the Company issued 893,662 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 893,662 shares of restricted stock issued during 2015, 54,095 shares vest on the second anniversary of the grant date, 214,567 shares vest one-third on each of the three anniversary dates following the grant, 300,000 shares vest at 25% annually with the first vesting date occurring on the anniversary date in 2017 and ending on the anniversary date in 2020 and 325,000 shares vest at 25% annually with the first vesting date occurring on the anniversary date in 2018 and ending on the anniversary date in 2021. During fiscal year 2016, the Company issued 376,423 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 376,423 shares of restricted stock issued during 2016, 95,792 shares vest on the second anniversary of the grant date, 135,631 shares vest one-third on each of the three anniversary dates following the grant date, 45,000 shares will vest on the third anniversary date of the grant date and 100,000 shares will vest at 50% annually with the first vesting date occurring on the anniversary date in 2018 and ending on the anniversary date in 2019. During fiscal year 2017, the Company issued 251,512 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 251,512 shares of restricted stock issued during 2017, 96,853 shares will vest on the second anniversary of the grant date, 114,659 shares will vest one-third on each of the three anniversary dates following the grant date and 40,000 shares will vest at 25% annually with the first vesting date occurring on the anniversary date in 2020 and ending on the anniversary date in 2023. The Company recorded $6.8 million, $5.8 million and $4.1 million in total stock option and restricted stock compensation expense during fiscal years 2017, 2016, and 2015, respectively that was classified primarily as general and administrative costs. The Company recognized $225 thousand, $378 thousand and $743 thousand in income tax benefit related to stock-based compensation plans during fiscal years 2017, 2016, and 2015, respectively. A summary of the status of non-vested restricted stock as of December 31, 2017 and changes during fiscal year 2017 is presented below. 2017 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 1,245,836 $ 15.93 Granted 251,512 18.92 Vested (291,031 ) 15.47 Forfeited (21,688 ) 15.59 Non-vested shares at end of year 1,184,629 $ 16.69 As of December 31, 2017, there was $11.2 million of total unrecognized compensation cost related to 1,184,629 shares of non-vested restricted stock. This cost is expected to be recognized over a weighted-average period of approximately 2.69 years. The total grant date fair value of restricted stock vested in fiscal years 2017, 2016, and 2015 was $4.5 million, $3.6 million and $2.8 million, respectively. The following table summarizes stock option activity for fiscal year 2017: 2017 Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value ($000's) Outstanding at beginning of year 124,154 $ 12.50 Granted — — Exercised (82,164 ) 11.70 Forfeited (26,400 ) 20.43 Outstanding at end of year 15,590 $ 3.28 1.39 $ 286,386 Options exercisable at year end 15,590 $ 3.28 1.39 $ 286,386 As of December 31, 2017, there was no unrecognized compensation cost related to non-vested stock options. The total intrinsic value of options exercised in fiscal years 2017, 2016, and 2015 was $681 thousand, $444 thousand and $863 thousand, respectively. During fiscal years 2017, 2016, and 2015, the Company received $945 thousand, $219 thousand and $250 thousand, respectively, in cash related to the exercise of options. The exercise of shares were fulfilled from shares reserved for issuance under the Amended and Restated 2005 Equity Incentive Plan and resulted in an increase in issued shares outstanding.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	(16) Income Taxes Total income tax expense (benefit) for fiscal years 2017, 2016, and 2015 was (in thousands): 2017 2016 2015 Income from continuing operations $ 15,669 $ 15,660 $ 14,168 Loss from discontinued operations (68 ) (186 ) (869 ) Total consolidated income tax expense $ 15,601 $ 15,474 $ 13,299 Income tax expense from continuing operations consists of the following: Current Deferred Total Year ended December 31, 2017 U.S. Federal $ 8,431 $ 4,557 $ 12,988 State 1,916 422 2,338 Foreign 343 — 343 $ 10,690 $ 4,979 $ 15,669 Year ended December 25, 2016 U.S. Federal $ 3,987 $ 8,165 $ 12,152 State 1,951 1,231 3,182 Foreign 326 — 326 $ 6,264 $ 9,396 $ 15,660 Year ended December 27, 2015 U.S. Federal $ 14,692 $ (3,445 ) $ 11,247 State 2,697 (120 ) 2,577 Foreign 344 — 344 $ 17,733 $ (3,565 ) $ 14,168 Income tax expense differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2017 2016 2015 Income tax expense at statutory rates $ 16,070 $ 16,245 $ 15,517 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,316 2,193 1,787 Federal FICA tip credit net benefit (3,324 ) (3,179 ) (3,124 ) Impact of the 2017 Tax Act 1,086 — — Other 521 401 (12 ) $ 15,669 $ 15,660 $ 14,168 Effective tax rate 34.1 % 33.7 % 32.0 % The Tax Cuts and Jobs Act (the “2017 Tax Act”) was signed into law on December 22, 2017. The 2017 Tax Act significantly revises existing U.S. tax law, and includes many changes that impact the Company, most notably a reduction of the statutory corporate tax rate from 35% to 21%, and the curtailment or elimination of certain deductions. The Company recorded income tax expense of $1.1 million related to the remeasurement of its net deferred tax assets, resulting from the permanent reduction of the U.S. statutory corporate tax rate from 35% to 21%. The SEC has issued Staff Accounting Bulletin (“SAB”) No. 118 which permits registrants to record provisional amounts related to the 2017 Tax Act to the extent that the information needed to account for the income tax impacts of the legislation is not available, has not been prepared, or has not been analyzed in sufficient detail. In recognizing the income tax effects of the 2017 Tax Act, the Company has not identified items it considers to be provisional, for which relief under SAB No. 118 would be sought. The remeasurement of the Company’s net deferred tax assets incorporates assumptions based upon the Company’s current interpretation of the 2017 Tax Act, particularly as it relates to the future deductibility of executive compensation items. As such, these assumptions may change as clarification and guidance is provided by the appropriate taxing authorities. The Company utilizes the federal FICA tip credit to reduce its periodic federal income tax expense. A restaurant company employer may claim a credit against the company’s federal income taxes for FICA taxes paid on certain tip wages (the FICA tip credit). The credit against income tax liability is for the full amount of eligible FICA taxes. Employers cannot deduct from taxable income the amount of FICA taxes taken into account in determining the credit. The Other line in the effective tax rate schedule above primarily represents non-deductible compensation in fiscal years 2017 and 2016. Income taxes applicable to discontinued operations are comprised of (a) taxes calculated at the composite federal and state statutory tax rate times the pre-tax loss plus (b) the FICA tip credit benefit attributable to the restaurant sales of the Mitchell’s Restaurants. A reconciliation of the U.S. statutory tax rate to the effective tax rate applicable to discontinued operations for fiscal years 2016, 2015 and 2014 follows (in thousands): 2017 2016 2015 Income tax benefit at statutory rates $ (62 ) $ (167 ) $ (361 ) Increase (decrease) in income taxes resulting from: State income taxes at state statutory rate, net of federal impact (6 ) (19 ) (411 ) Other, primarily federal FICA tip credit net benefit — — (97 ) $ (68 ) $ (186 ) $ (869 ) Effective tax rate 38.6 % 39.0 % 84.3 % The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are presented below (in thousands): 2017 2016 Deferred tax assets: Accounts payable and accrued expenses $ 6,887 $ 8,699 Deferred rent 5,790 8,953 Net state operating loss carryforwards 3,152 2,317 Tax credit carryforwards 507 1,889 Property and equipment 539 4,080 Other 140 199 Total gross deferred tax assets 17,015 26,137 Less valuation allowance (1,389 ) (762 ) Net deferred tax assets 15,626 25,375 Deferred tax liabilities: Intangible assets (10,679 ) (15,451 ) Total gross deferred tax liabilities (10,679 ) (15,451 ) Net deferred tax assets $ 4,947 $ 9,924 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Gross deferred assets were reduced by a valuation allowance of $1.4 million and $762 thousand in 2017 and 2016, respectively, related to certain state net operating loss and state tax credit carryforwards that are not likely to be offset by future state taxable income. 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 that the Company will realize the benefits of the net deferred tax assets. As of December 31, 2017, the Company has state net operating loss carry-forwards of $61.6 million and state tax credit carry-forwards of $642 thousand, which are available to offset federal and state taxable income with the last of such benefit expiring in 2037 . As of December 31, 2017, the Company’s gross unrecognized tax benefits totaled approximately $666 thousand, of which $526 thousand, if recognized, would impact the effective tax rate. The Company does not anticipate there will be any material changes in the unrecognized tax benefits within the next 12 months. Our continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 25, 2016 $ 579 Gross increases for tax positions of prior years 345 Reductions due to settlements with taxing authorities (217 ) Reductions to tax positions due to statute expiration (41 ) Unrecognized tax benefits balance at December 31, 2017 $ 666 The Company files consolidated and separate income tax returns in the United States Federal jurisdiction and many state jurisdictions. With few exceptions, the Company is no longer subject to U.S. Federal or state and local income tax examinations for fiscal years before 2013.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	(17) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income 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 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 per share in the event they are antidilutive. The following table sets forth the computation of basic earnings per common share (amounts in thousands, except share and per share data): Fiscal Year 2017 2016 2015 Income from continuing operations $ 30,245 $ 30,755 $ 30,166 Loss from discontinued operations, net of income taxes (108 ) (290 ) (162 ) Net income $ 30,137 $ 30,465 $ 30,004 Shares: Weighted average number of common shares outstanding - basic 30,346,999 31,670,189 34,018,582 Basic earnings (loss) per common share: Continuing operations $ 1.00 $ 0.97 $ 0.88 Discontinued operations (0.01 ) (0.01 ) — Basic earnings per common share $ 0.99 $ 0.96 $ 0.88 Diluted earnings (loss) per share for fiscal years 2017, 2016 and 2015 excludes 685 stock options and restricted shares at a weighted-average price of $21.60, 22,349 stock options and restricted shares at a weighted-average price of $19.04 and 46,117 stock options and restricted shares at a weighted-average price of $18.84, respectively, which were outstanding during the periods but were anti-dilutive. The following table sets forth the computation of diluted earnings per share (amounts in thousands, except share and per share data): Fiscal Year 2017 2016 2015 Income from continuing operations $ 30,245 $ 30,755 $ 30,166 Loss from discontinued operations, net of income taxes (108 ) (290 ) (162 ) Net income $ 30,137 $ 30,465 $ 30,004 Shares: Weighted average number of common shares outstanding - basic 30,346,999 31,670,189 34,018,582 Dilutive shares 569,365 438,776 415,825 Weighted average number of common shares outstanding - diluted 30,916,364 32,108,965 34,434,407 Diluted earnings (loss) per common share: Continuing operations $ 0.98 $ 0.96 $ 0.87 Discontinued operations (0.01 ) (0.01 ) — Diluted earnings per common share $ 0.97 $ 0.95 $ 0.87

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	(18) Segment Information The Company has two reportable segments – the Company-owned steakhouse segment and the franchise operations segment. Previously reported segment information has been revised to exclude the Mitchell’s Restaurants. The Company does not rely on any major customers as a source of revenue. 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 31, 2017, (i) the Company-owned steakhouse restaurant segment included 77 Ruth’s Chris Steak House restaurants and two Ruth’s Chris Steak House restaurant operating under a management agreement and (ii) the franchise operations segment included 76 franchisee-owned Ruth’s Chris Steak House restaurants. Segment profits for the Company-owned steakhouse restaurant segments equal segment revenues less segment expenses. Segment revenues for the Company-owned steakhouse restaurants include restaurant sales, management agreement income and other restaurant income. Gift card breakage revenue is not allocated to operating segments. Not all operating expenses are allocated to operating segments. Segment expenses for the Company-owned steakhouse segment include food and beverage costs and restaurant operating expenses. No other operating costs are allocated to the segments for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. The accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment. Segment information related to the Company’s two reportable business segments follows. Fiscal Year 2017 2016 2015 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 394,359 $ 366,054 $ 354,398 Franchise operations 17,545 17,301 16,661 Unallocated other revenue and revenue discounts 2,919 2,592 2,374 Total revenues $ 414,823 $ 385,947 $ 373,433 Segment profits: Company-owned steakhouse restaurants $ 92,554 $ 85,980 $ 80,450 Franchise operations 17,545 17,301 16,661 Total segment profit 110,099 103,281 97,111 Unallocated operating income 2,919 2,592 2,374 Marketing and advertising expenses (12,724 ) (11,406 ) (10,925 ) General and administrative costs (32,700 ) (31,488 ) (30,242 ) Depreciation and amortization expenses (14,995 ) (13,434 ) (12,520 ) Pre-opening costs (2,013 ) (1,986 ) (1,032 ) Loss on impairment (3,904 ) — — Interest expense, net (821 ) (1,154 ) (790 ) Other income 53 10 358 Income from continuing operations before income tax expense $ 45,914 $ 46,415 $ 44,334 Capital expenditures: Company-owned steakhouse restaurants $ 20,363 $ 24,991 $ 18,934 Corporate assets 892 1,220 1,133 Mitchell's Restaurants — — 225 Total capital expenditures $ 21,255 $ 26,211 $ 20,292 Fiscal Year December 31, December 25, December 27, 2017 2016 2015 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 223,354 $ 185,820 $ 168,766 Franchise operations 3,021 2,707 2,444 Corporate assets - unallocated 10,774 9,021 7,828 Deferred income taxes - unallocated 4,947 9,924 19,309 Mitchell's Restaurants — — 250 Total assets $ 242,096 $ 207,472 $ 198,597

Supplemental Consolidated Finan

Supplemental Consolidated Financial Statement Information	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block Supplement [Abstract]
Supplemental Consolidated Financial Statement Information	(19) Supplemental Consolidated Financial Statement Information (a) Accounts Receivable, net Accounts receivable, net consists of the following (amounts in thousands): December 31, December 25, 2017 2016 Bank credit card receivables $ 10,263 $ 10,992 Landlord contributions 246 704 Franchise fees 2,823 2,456 Trade 724 463 Insurance receivable 46 446 Receivable from gift card issuances 7,051 4,743 Other 834 1,715 Allowance for doubtful accounts (361 ) (729 ) $ 21,626 $ 20,790 (b) Other Assets Other assets consist of the following (amounts in thousands): December 31, December 25, 2017 2016 Deposits $ 306 $ 611 Deferred financing costs, net 338 60 Other — 28 $ 644 $ 699

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	(20) Quarterly Financial Data (Unaudited) Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended March 26, June 25, September 24, December 31, 2017 2017 2017 2017 Total Total revenues $ 105,538 $ 100,015 $ 85,167 $ 124,103 $ 414,823 Cost and expenses (89,293 ) (88,470 ) (82,180 ) (104,293 ) (364,237 ) Loss on impairment - - - (3,904 ) (3,904 ) Operating income 16,245 11,545 2,987 15,906 46,682 Interest expense, net (179 ) (144 ) (197 ) (300 ) (821 ) Other 24 14 (6 ) 19 53 Income from continuing operations before income tax expense 16,090 11,415 2,784 15,625 45,914 Income tax expense 5,005 3,611 1,017 6,036 15,669 Income from continuing operations 11,085 7,804 1,767 9,589 30,245 Discontinued operations, net of income tax (37 ) 7 (71 ) (8 ) (108 ) Net income (loss) $ 11,048 $ 7,811 $ 1,696 $ 9,581 $ 30,137 Basic earnings per share: Continuing operations $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 1.00 Discontinued operations — — — — (0.01 ) Basic earnings per share $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 0.99 Diluted earnings per share: Continuing operations $ 0.35 $ 0.25 $ 0.06 $ 0.31 $ 0.98 Discontinued operations — — (0.01 ) — (0.01 ) Diluted earnings per share $ 0.35 $ 0.25 $ 0.05 $ 0.31 $ 0.97 Dividends declared per common share $ 0.09 $ 0.09 $ 0.09 $ 0.09 $ 0.36 Quarter Ended March 27, June 26, September 25, December 25, 2016 2016 2016 2016 Total Total revenues $ 101,890 $ 92,654 $ 83,774 $ 107,629 $ 385,947 Cost and expenses (85,456 ) (82,193 ) (78,173 ) (92,566 ) (338,388 ) Operating income 16,434 10,461 5,601 15,063 47,559 Interest expense, net (213 ) (253 ) (333 ) (355 ) (1,154 ) Other 7 144 (92 ) (50 ) 10 Income from continuing operations before income tax expense 16,228 10,352 5,176 14,658 46,415 Income tax expense 5,346 3,396 1,668 5,250 15,660 Income from continuing operations 10,882 6,956 3,508 9,408 30,755 Discontinued operations, net of income tax (120 ) (48 ) 75 (197 ) (290 ) Net income $ 10,762 $ 6,908 $ 3,583 $ 9,211 $ 30,465 Basic earnings per share: Continuing operations $ 0.33 $ 0.22 $ 0.11 $ 0.31 $ 0.97 Discontinued operations — — — (0.01 ) (0.01 ) Basic earnings per share $ 0.33 $ 0.22 $ 0.11 $ 0.30 $ 0.96 Diluted earnings per share: Continuing operations $ 0.33 $ 0.21 $ 0.11 $ 0.31 $ 0.96 Discontinued operations — — — (0.01 ) (0.01 ) Diluted earnings per share $ 0.33 $ 0.21 $ 0.11 $ 0.30 $ 0.95 Dividends declared per common share $ 0.07 $ 0.07 $ 0.07 $ 0.07 $ 0.28

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The period ended December 31, 2017 had a 53-week reporting period. The periods ended December 25, 2016 (fiscal year 2016) and December 27, 2015 (fiscal year 2015) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. 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. Certain prior year amounts have been reclassified to conform to the current year presentation. Most significantly, the results of the Mitchell’s Restaurants have been reclassified as a discontinued operation.
Recent Accounting Pronouncements	(b) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, (ASU 2014-09), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers, and will replace most existing revenue recognition guidance in U.S. generally accepted accounting principles when it becomes effective. The new standard is effective for interim and annual periods in fiscal years beginning after December 15, 2017, which will require the Company to adopt these provisions in the first quarter of fiscal 2018. The standard permits the use of either the retrospective or cumulative effect transition method and is expected to impact the Company’s recognition of revenue related to franchise development and site specific fees. The Company currently recognizes franchise development and site specific fees when new franchisee-owned restaurants open. Under ASU 2014-09, development and site specific fees will be recognized over the life of the applicable franchise agreements. The Company expects that the most significant change relates to an increase of approximately $3.0 million to $4.0 million to the deferred revenue liability on the consolidated balance sheet for previously recognized franchise development and site specific fees that will be recognized over the life of the applicable franchise agreements under the new standard. In addition, ASU 2014-09 is expected to impact the classification of advertising contributions from franchisees. The Company currently records advertising contributions from franchisees as a liability against which specified advertising and marketing costs are charged. Under the new standard, advertising contributions from franchisees will be classified as franchise income on the consolidated statements of income. The Company recognized advertising contributions from franchisees totaling $1.5 million, $1.3 million and $1.4 million during fiscal years 2017, 2016 and 2015, respectively, as a reduction to marketing and advertising expense on the consolidated statements of income. The Company is evaluating other potential effects that ASU 2014-09 will have on its consolidated financial statements and related disclosures. The Company is also evaluating whether certain discounts recognized on the sale of gift cards, historically recognized as marketing expense, may potentially be reclassified as a reduction in revenue on the income statement. The Company intends to adopt ASU 2014-09 using the modified retrospective transition method, which involves recording a cumulative adjustment for the impact of transitioning to the new guidance on the transition date. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This update requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. This update is effective for annual and interim periods beginning after December 15, 2018, which will require the Company to adopt these provisions in the first quarter of fiscal year 2019 using a modified retrospective approach. The Company’s restaurants operate under facility lease agreements that provide for material future lease payments (see Note 10). The restaurant facility leases comprise the majority of the Company’s material lease agreements. The Company is currently evaluating the effect of the standard on its ongoing financial reporting, but expects that the adoption of ASU 2016-02 will have a material effect on its consolidated financial statements. The Company expects that the most significant changes relate to 1) the recognition of new right-of–use assets and lease liabilities on the consolidated balance sheet for restaurant facility operating leases; and 2) the derecognition of existing lease liabilities on the consolidated balance sheet related to scheduled rent increases. In August 2016 the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments (Topic 230). This update was issued to standardize how certain transactions are classified on the statement of cash flows. This update is effective for fiscal years beginning after December 15, 2017. Early adoption is permitted. The adoption of ASU 2016-15 is not expected to have a significant impact of the Company’s ongoing financial reporting.
Contingencies	(c) 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 Equivalents	(d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	(e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables.
Allowance for Doubtful Accounts	(f) 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.
Inventories	(g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method.
Property and Equipment, net	(h) 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 Franchise Rights	(i) Goodwill and Franchise Rights Goodwill acquired in a business combination that is determined to have an indefinite useful life is not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. In accordance with ASU 2017-04, Simplifying the Test for Goodwill Impairment (Topic 350), goodwill is reviewed annually for impairment on a reporting unit basis and more frequently if events and circumstances indicate that the asset might be impaired. For purposes of testing goodwill impairment, a reporting unit is defined as a group of restaurants with similar economic characteristics. An impairment loss is recognized to the extent that the financial statement carrying amount exceeds the asset’s fair value. Franchise rights acquired prior to 2008 in a purchase business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually on a reporting unit basis, which is defined as a group of reacquired restaurants, and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects franchisees to renew agreements indefinitely ensuring consistent cash flows. As a result, franchise rights acquired prior to 2008 are determined to have indefinite useful lives. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350.
Impairment or Disposal of Long-Lived Assets	(j) Impairment or Disposal of Long-Lived Assets In accordance with FASB ASC Topic 360-10, Property, Plant and Equipment—Impairment or Disposal of Long-Lived Assets, (Topic 360-10), long lived assets, such as property and equipment and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability under FASB ASC Topic 420, Exit and Disposal Cost Obligations for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred. Upon disposal of the assets associated with a closed restaurant, any gain or loss is recorded in the same line within our consolidated statements of income as the original impairment.
Deferred Financing Costs	(k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $413 thousand in financing costs in fiscal year 2017 and no financing costs during fiscal years 2016 and 2015. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $119 thousand in fiscal year 2017 and $421 thousand in each of the fiscal years 2016 and 2015 and is included in interest expense on the consolidated statements of income.
Revenues	(l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. Revenue from restaurant sales is recognized when food and beverage products are sold. Restaurant sales are presented net of sales taxes and discounts. Gratuities remitted by customers for the benefit of restaurant staff are not included in either revenues or operating expenses. Deferred revenue primarily represents the Company’s liability for gift cards that have been sold but not yet redeemed. When the gift cards are redeemed, the Company recognizes restaurant sales and reduces the deferred revenue liability. Company issued gift cards redeemed at franchisee-owned restaurants reduce the deferred revenue liability but do not result in Company restaurant sales. Gift card transactions involving franchisees are settled on a monthly basis through the Company’s third party gift card provider. The expected redemption value of gift cards represents the full value of all gift cards issued less the amount the Company has recognized as other operating income for gift cards that are not expected to be redeemed. The Company’s accounting method for recognizing breakage revenue is the redemption method. Under the redemption method, breakage revenue is recognized and the gift card liability is derecognized for unredeemed gift cards in proportion to actual gift card redemptions based on historical breakage rates. Gift card breakage revenue is classified as a component of other operating income. The Company recognized gift card breakage revenue of $2.9 million, $2.6 million and $2.4 million in fiscal years 2017, 2016 and 2015, respectively.
International Revenues	(m) International Revenues The Company currently has 21 international franchisee-owned restaurants in Aruba, Canada, China, Indonesia, Japan, Mexico, Panama, Puerto Rico, Singapore, Taiwan and the United Arab Emirates. 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 $2.9 million, $2.9 million and $3.0 million in fiscal years 2017, 2016 and 2015, respectively.
Rent	(n) Rent Certain of the Company’s operating leases contain predetermined fixed escalations of the minimum rent during the term of the lease. For these leases, the Company recognizes the related rent expense on a straight-line basis over the life of the lease and records the difference between amounts charged to operations and amounts paid as deferred rent. Additionally, certain of the Company’s operating leases contain clauses that provide additional contingent rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes contingent rent expense prior to the achievement of the specified target that triggers the contingent rent, provided achievement of that target is considered probable.
Marketing and Advertising	(o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of income include advertising expenses of $6.7 million, $6.6 million and $6.5 million in fiscal years 2017, 2016 and 2015, respectively. Advertising costs are expensed as incurred.
Insurance Liability	(p) 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 reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities.
Stock-Based Compensation	(q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur.
Pre-Opening Costs	(r) 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 Taxes	(s) 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, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense.
Earnings Per Share	(t) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income 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 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 per share in the event they are antidilutive.

The Company, Organization and28

The Company, Organization and Description of Business (Tables)	12 Months Ended
	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Restaurants	14 Weeks Ending 53 Weeks Ending December 31, 2017 December 31, 2017 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 70 81 2 153 68 81 1 150 Acquired 6 0 0 6 6 0 0 6 Sold 0 6 0 6 0 6 0 6 New 1 1 0 2 3 2 1 6 Closed 0 0 0 0 0 1 0 1 End of period 77 76 2 155 77 76 2 155 % of total 50 % 49 % 1 % 100 % 50 % 49 % 1 % 100 %

Hawaii Acquisition (Tables)

Hawaii Acquisition (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Preliminary Allocation of Purchase Price	The preliminary allocation of the purchase price is as follows: Balances at December 12, 2017 Current assets $ 755 Property and equipment 7,355 Goodwill 12,229 Franchise rights 14,800 Other intangibles 230 Other assets 843 Total assets acquired $ 36,212 Current liabilities 84 Other liabilities 750 Total liabilities assumed $ 834 Net assets acquired $ 35,378

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations And Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	Loss from discontinued operations, net of tax benefit is comprised of the following (in thousands): Fiscal Year 2017 2016 2015 Revenues Mitchell's Restaurants $ — $ — $ 4,343 Other Restaurants — — (3 ) Total revenues — — 4,340 Costs and expenses Recurring costs and expenses Mitchell's Restaurants 250 (351 ) 5,196 Other Restaurants (74 ) 827 175 Total costs and expenses 176 476 5,371 Loss before income taxes (176 ) (476 ) (1,031 ) Income tax benefit (68 ) (186 ) (869 ) Loss from discontinued operations, net of income taxes $ (108 ) $ (290 ) $ (162 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Non-financial Assets Measured at Fair Value on Non-recurring Basis	The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 31, 2017 were as follows: Fair Value as of December 31, 2017 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets held for sale $ — $ — $ — $ 3,904

Franchise Rights and Goodwill (

Franchise Rights and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Carrying Values of Franchise Rights and Other Intangible Assets	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 Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 9.0 yrs $ 15,018 $ (396 ) $ 14,622 Lease assets 12.5 yrs 2,843 (923 ) 1,920 Other assets 4.6 yrs 490 (258 ) 232 18,351 (1,577 ) 16,774 Indefinite-lived intangible assets: Franchise rights 32,200 - 32,200 Liquor licenses 1,633 - 1,633 Other assets 118 - 118 33,952 - 33,952 Total intangible assets $ 52,303 $ (1,577 ) $ 50,726
Carrying Values of Goodwill	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, 2016 $ 34,851 $ (10,558 ) $ 24,293 Balance as of December 31, 2017 $ 47,080 $ (10,558 ) $ 36,522

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consists of the following (amounts in thousands): December 31, December 25, 2017 2016 Land $ 616 $ 616 Building and building improvements 24,639 23,880 Equipment 39,725 36,741 Computer equipment 11,291 9,680 Furniture and fixtures 22,730 20,261 Leasehold improvements 150,688 130,345 Construction-in-progress 6,896 14,335 256,585 235,858 Less accumulated depreciation (144,373 ) (132,817 ) $ 112,212 $ 103,041

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following (amounts in thousands): December 31, December 25, 2017 2016 Senior Credit Facility: Revolving credit facility $ 50,000 $ 25,000 Less current maturities — — $ 50,000 $ 25,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Future Minimum Lease Payments	Company Total 2018 $ 24,658 2019 23,962 2020 22,372 2021 20,284 2022 19,130 Thereafter 145,480 $ 255,886
Summary of Rent Expense	Fiscal Year 2017 2016 2015 Minimum rentals $ 21,296 $ 20,300 $ 18,846 Contingent rentals 3,600 2,659 2,877 $ 24,895 $ 22,959 $ 21,723

Franchise Operations (Tables)

Franchise Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Franchisor Revenue [Abstract]
Franchise Income	The Company classifies franchise income separately in the consolidated statements of income (in thousands): Fiscal Year 2017 2016 2015 Franchise income: Income from existing franchise locations $ 17,335 $ 17,001 $ 16,361 Opening and development fee income 210 300 300 Total franchise income: $ 17,545 $ 17,301 $ 16,661

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders Equity Note [Abstract]
Schedule of Dividends Declared and Payable	Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2017 February 17, 2017 $ 0.09 February 23, 2017 $ 2,862 March 9, 2017 May 5, 2017 $ 0.09 May 18, 2017 $ 2,862 June 1, 2017 July 28, 2017 $ 0.09 August 10, 2017 $ 2,844 August 24, 2017 November 3, 2017 $ 0.09 November 9, 2017 $ 2,815 November 22, 2017 Fiscal Year 2016 February 12, 2016 $ 0.07 February 25, 2016 $ 2,350 March 10, 2016 April 28, 2016 $ 0.07 May 12, 2016 $ 2,338 May 26, 2016 July 29, 2016 $ 0.07 August 11, 2016 $ 2,282 August 25, 2016 October 28, 2016 $ 0.07 November 10, 2016 $ 2,226 November 23, 2016 Fiscal Year 2015 February 13, 2015 $ 0.06 February 26, 2015 $ 2,082 March 12, 2015 April 21, 2015 $ 0.06 May 14, 2015 $ 2,090 May 28, 2015 July 22, 2015 $ 0.06 August 13, 2015 $ 2,108 August 27, 2015 October 30, 2015 $ 0.06 November 19, 2015 $ 2,069 December 3, 2015

Incentive Stock Option Plans (T

Incentive Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Non-vested Restricted Stock	2017 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 1,245,836 $ 15.93 Granted 251,512 18.92 Vested (291,031 ) 15.47 Forfeited (21,688 ) 15.59 Non-vested shares at end of year 1,184,629 $ 16.69
Summary of Stock Option Activity	2017 Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value ($000's) Outstanding at beginning of year 124,154 $ 12.50 Granted — — Exercised (82,164 ) 11.70 Forfeited (26,400 ) 20.43 Outstanding at end of year 15,590 $ 3.28 1.39 $ 286,386 Options exercisable at year end 15,590 $ 3.28 1.39 $ 286,386

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Expense (Benefit)	2017 2016 2015 Income from continuing operations $ 15,669 $ 15,660 $ 14,168 Loss from discontinued operations (68 ) (186 ) (869 ) Total consolidated income tax expense $ 15,601 $ 15,474 $ 13,299
Income Tax Expense From Continuing Operations	Current Deferred Total Year ended December 31, 2017 U.S. Federal $ 8,431 $ 4,557 $ 12,988 State 1,916 422 2,338 Foreign 343 — 343 $ 10,690 $ 4,979 $ 15,669 Year ended December 25, 2016 U.S. Federal $ 3,987 $ 8,165 $ 12,152 State 1,951 1,231 3,182 Foreign 326 — 326 $ 6,264 $ 9,396 $ 15,660 Year ended December 27, 2015 U.S. Federal $ 14,692 $ (3,445 ) $ 11,247 State 2,697 (120 ) 2,577 Foreign 344 — 344 $ 17,733 $ (3,565 ) $ 14,168
Schedule of Effective Income Tax Rate Reconciliation	2017 2016 2015 Income tax expense at statutory rates $ 16,070 $ 16,245 $ 15,517 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,316 2,193 1,787 Federal FICA tip credit net benefit (3,324 ) (3,179 ) (3,124 ) Impact of the 2017 Tax Act 1,086 — — Other 521 401 (12 ) $ 15,669 $ 15,660 $ 14,168 Effective tax rate 34.1 % 33.7 % 32.0 %
Deferred Tax Assets	2017 2016 Deferred tax assets: Accounts payable and accrued expenses $ 6,887 $ 8,699 Deferred rent 5,790 8,953 Net state operating loss carryforwards 3,152 2,317 Tax credit carryforwards 507 1,889 Property and equipment 539 4,080 Other 140 199 Total gross deferred tax assets 17,015 26,137 Less valuation allowance (1,389 ) (762 ) Net deferred tax assets 15,626 25,375 Deferred tax liabilities: Intangible assets (10,679 ) (15,451 ) Total gross deferred tax liabilities (10,679 ) (15,451 ) Net deferred tax assets $ 4,947 $ 9,924
Unrecognized Tax Benefit Reconciliation	Unrecognized tax benefits balance at December 25, 2016 $ 579 Gross increases for tax positions of prior years 345 Reductions due to settlements with taxing authorities (217 ) Reductions to tax positions due to statute expiration (41 ) Unrecognized tax benefits balance at December 31, 2017 $ 666
Discontinued Operations [Member]
Schedule of Effective Income Tax Rate Reconciliation	2017 2016 2015 Income tax benefit at statutory rates $ (62 ) $ (167 ) $ (361 ) Increase (decrease) in income taxes resulting from: State income taxes at state statutory rate, net of federal impact (6 ) (19 ) (411 ) Other, primarily federal FICA tip credit net benefit — — (97 ) $ (68 ) $ (186 ) $ (869 ) Effective tax rate 38.6 % 39.0 % 84.3 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	Fiscal Year 2017 2016 2015 Income from continuing operations $ 30,245 $ 30,755 $ 30,166 Loss from discontinued operations, net of income taxes (108 ) (290 ) (162 ) Net income $ 30,137 $ 30,465 $ 30,004 Shares: Weighted average number of common shares outstanding - basic 30,346,999 31,670,189 34,018,582 Basic earnings (loss) per common share: Continuing operations $ 1.00 $ 0.97 $ 0.88 Discontinued operations (0.01 ) (0.01 ) — Basic earnings per common share $ 0.99 $ 0.96 $ 0.88 Fiscal Year 2017 2016 2015 Income from continuing operations $ 30,245 $ 30,755 $ 30,166 Loss from discontinued operations, net of income taxes (108 ) (290 ) (162 ) Net income $ 30,137 $ 30,465 $ 30,004 Shares: Weighted average number of common shares outstanding - basic 30,346,999 31,670,189 34,018,582 Dilutive shares 569,365 438,776 415,825 Weighted average number of common shares outstanding - diluted 30,916,364 32,108,965 34,434,407 Diluted earnings (loss) per common share: Continuing operations $ 0.98 $ 0.96 $ 0.87 Discontinued operations (0.01 ) (0.01 ) — Diluted earnings per common share $ 0.97 $ 0.95 $ 0.87

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	Fiscal Year 2017 2016 2015 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 394,359 $ 366,054 $ 354,398 Franchise operations 17,545 17,301 16,661 Unallocated other revenue and revenue discounts 2,919 2,592 2,374 Total revenues $ 414,823 $ 385,947 $ 373,433 Segment profits: Company-owned steakhouse restaurants $ 92,554 $ 85,980 $ 80,450 Franchise operations 17,545 17,301 16,661 Total segment profit 110,099 103,281 97,111 Unallocated operating income 2,919 2,592 2,374 Marketing and advertising expenses (12,724 ) (11,406 ) (10,925 ) General and administrative costs (32,700 ) (31,488 ) (30,242 ) Depreciation and amortization expenses (14,995 ) (13,434 ) (12,520 ) Pre-opening costs (2,013 ) (1,986 ) (1,032 ) Loss on impairment (3,904 ) — — Interest expense, net (821 ) (1,154 ) (790 ) Other income 53 10 358 Income from continuing operations before income tax expense $ 45,914 $ 46,415 $ 44,334 Capital expenditures: Company-owned steakhouse restaurants $ 20,363 $ 24,991 $ 18,934 Corporate assets 892 1,220 1,133 Mitchell's Restaurants — — 225 Total capital expenditures $ 21,255 $ 26,211 $ 20,292
Segment Information, Assets	Fiscal Year December 31, December 25, December 27, 2017 2016 2015 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 223,354 $ 185,820 $ 168,766 Franchise operations 3,021 2,707 2,444 Corporate assets - unallocated 10,774 9,021 7,828 Deferred income taxes - unallocated 4,947 9,924 19,309 Mitchell's Restaurants — — 250 Total assets $ 242,096 $ 207,472 $ 198,597

Supplemental Consolidated Fin42

Supplemental Consolidated Financial Statement Information (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block Supplement [Abstract]
Summary of Accounts Receivable	December 31, December 25, 2017 2016 Bank credit card receivables $ 10,263 $ 10,992 Landlord contributions 246 704 Franchise fees 2,823 2,456 Trade 724 463 Insurance receivable 46 446 Receivable from gift card issuances 7,051 4,743 Other 834 1,715 Allowance for doubtful accounts (361 ) (729 ) $ 21,626 $ 20,790
Summary of Other Assets	December 31, December 25, 2017 2016 Deposits $ 306 $ 611 Deferred financing costs, net 338 60 Other — 28 $ 644 $ 699

Quarterly Financial Data (Una43

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations	Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended March 26, June 25, September 24, December 31, 2017 2017 2017 2017 Total Total revenues $ 105,538 $ 100,015 $ 85,167 $ 124,103 $ 414,823 Cost and expenses (89,293 ) (88,470 ) (82,180 ) (104,293 ) (364,237 ) Loss on impairment - - - (3,904 ) (3,904 ) Operating income 16,245 11,545 2,987 15,906 46,682 Interest expense, net (179 ) (144 ) (197 ) (300 ) (821 ) Other 24 14 (6 ) 19 53 Income from continuing operations before income tax expense 16,090 11,415 2,784 15,625 45,914 Income tax expense 5,005 3,611 1,017 6,036 15,669 Income from continuing operations 11,085 7,804 1,767 9,589 30,245 Discontinued operations, net of income tax (37 ) 7 (71 ) (8 ) (108 ) Net income (loss) $ 11,048 $ 7,811 $ 1,696 $ 9,581 $ 30,137 Basic earnings per share: Continuing operations $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 1.00 Discontinued operations — — — — (0.01 ) Basic earnings per share $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 0.99 Diluted earnings per share: Continuing operations $ 0.35 $ 0.25 $ 0.06 $ 0.31 $ 0.98 Discontinued operations — — (0.01 ) — (0.01 ) Diluted earnings per share $ 0.35 $ 0.25 $ 0.05 $ 0.31 $ 0.97 Dividends declared per common share $ 0.09 $ 0.09 $ 0.09 $ 0.09 $ 0.36 Quarter Ended March 27, June 26, September 25, December 25, 2016 2016 2016 2016 Total Total revenues $ 101,890 $ 92,654 $ 83,774 $ 107,629 $ 385,947 Cost and expenses (85,456 ) (82,193 ) (78,173 ) (92,566 ) (338,388 ) Operating income 16,434 10,461 5,601 15,063 47,559 Interest expense, net (213 ) (253 ) (333 ) (355 ) (1,154 ) Other 7 144 (92 ) (50 ) 10 Income from continuing operations before income tax expense 16,228 10,352 5,176 14,658 46,415 Income tax expense 5,346 3,396 1,668 5,250 15,660 Income from continuing operations 10,882 6,956 3,508 9,408 30,755 Discontinued operations, net of income tax (120 ) (48 ) 75 (197 ) (290 ) Net income $ 10,762 $ 6,908 $ 3,583 $ 9,211 $ 30,465 Basic earnings per share: Continuing operations $ 0.33 $ 0.22 $ 0.11 $ 0.31 $ 0.97 Discontinued operations — — — (0.01 ) (0.01 ) Basic earnings per share $ 0.33 $ 0.22 $ 0.11 $ 0.30 $ 0.96 Diluted earnings per share: Continuing operations $ 0.33 $ 0.21 $ 0.11 $ 0.31 $ 0.96 Discontinued operations — — — (0.01 ) (0.01 ) Diluted earnings per share $ 0.33 $ 0.21 $ 0.11 $ 0.30 $ 0.95 Dividends declared per common share $ 0.07 $ 0.07 $ 0.07 $ 0.07 $ 0.28

The Company, Organization and44

The Company, Organization and Description of Business (Details Textual) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017Restaurant	Dec. 31, 2017USD ($)Restaurant	Sep. 24, 2017Restaurant	Dec. 25, 2016Restaurant	Dec. 28, 2014Restaurant
Acquisition of franchise restaurant, net of cash acquired | $		$ 35,357
Franchised Units [Member] | International [Member]
Number of Restaurants	21	21
Ruths Chris Steak House [Member]
Number of Restaurants	155	155	153	150
Number of Restaurants Opened During Period	2	6
Ruths Chris Steak House [Member] | Contractual Agreement [Member]
Number of Restaurants	2	2
Ruths Chris Steak House [Member] | Contractual Agreement [Member] | Tulsa OK [member]
Number of Restaurants Opened During Period		1
Ruths Chris Steak House [Member] | Company [Member]
Number of Restaurants	77	77	70	68
Number of Restaurants Opened During Period	1	3
Ruths Chris Steak House [Member] | Company [Member] | Waltham, MA, Cleveland, OH and Denver, CO. [Member]
Number of Restaurants Opened During Period		3
Ruths Chris Steak House [Member] | Franchised Units [Member]
Number of Restaurants	76	76	81	81
Number of Restaurants Opened During Period	1	2
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Number of Restaurants	21	21
Ruths Chris Steak House [Member] | Franchised Units [Member] | Chengdu, China and Kauai, HI [Member]
Number of Restaurants Opened During Period		2
Mitchells Fish Market [Member] | Company-owned Fish Market Restaurants [Member]
Number of Restaurants					18
Camerons Mitchell Steak house [Member] | Company-owned Steakhouse Restaurants [Member]
Number of Restaurants					3

The Company, Organization and45

The Company, Organization and Description of Business - Summary of Restaurants (Details) - Ruths Chris Steak House [Member]	3 Months Ended	12 Months Ended
	Dec. 31, 2017Restaurant	Dec. 31, 2017Restaurant
Company Organization And Description Of Business [Line Items]
Beginning of period	153	150
Acquired	6	6
Sold	6	6
New	2	6
Closed	0	1
End of period	155	155
% of total	100.00%	100.00%
Company [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	70	68
Acquired	6	6
Sold	0	0
New	1	3
Closed	0	0
End of period	77	77
% of total	50.00%	50.00%
Franchised Units [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	81	81
Acquired	0	0
Sold	6	6
New	1	2
Closed	0	1
End of period	76	76
% of total	49.00%	49.00%
Managed [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	2	1
Acquired	0	0
Sold	0	0
New	0	1
Closed	0	0
End of period	2	2
% of total	1.00%	1.00%

Summary of Significant Accoun46

Summary of Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)Restaurant	Dec. 25, 2016USD ($)	Dec. 27, 2015USD ($)
Summary Of Significant Accounting Policies [Line Items]
Advertising Contributions from Franchisees	$ 1,500	$ 1,300	$ 1,400
Payments of Financing Costs	413	0	0
Amortization of Debt Issuance Costs	119	421	421
Revenue Recognition, Gift Cards, Breakage	2,900	2,600	2,400
Franchise Revenue	17,545	17,301	16,661
Advertising Expense	$ 6,700	6,600	6,500
Franchised Units [Member] | International [Member]
Summary Of Significant Accounting Policies [Line Items]
Number of Restaurants | Restaurant	21
Franchise Operations [Member] | International [Member]
Summary Of Significant Accounting Policies [Line Items]
Franchise Revenue	$ 2,900	$ 2,900	$ 3,000
Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of tax benefit realized upon settlement	50.00%
Minimum [Member] | Building and Building Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Minimum [Member] | Furniture and Fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Computer Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum [Member] | Leasehold Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] | Accounting Standards Update 2014-09 [Member] | Increase in Deferred Revenue Liability [Member]
Summary Of Significant Accounting Policies [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 3,000
Maximum [Member] | Building and Building Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] | Furniture and Fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Maximum [Member] | Computer Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Leasehold Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Maximum [Member] | Accounting Standards Update 2014-09 [Member] | Increase in Deferred Revenue Liability [Member]
Summary Of Significant Accounting Policies [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 4,000

Hawaii Acquisition (Details Tex

Hawaii Acquisition (Details Textual) - USD ($) $ in Thousands	Dec. 12, 2017	Dec. 31, 2017
Business Acquisition [Line Items]
Acquisition of franchise restaurant, net of cash acquired		$ 35,357
Business combination, Integration related costs		$ 619
Hawaiian Restaurants [Member]
Business Acquisition [Line Items]
Acquisition of franchise restaurant, net of cash acquired	$ 35,400
Hawaiian Restaurants [Member] | Minimum [Member]
Business Acquisition [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Hawaiian Restaurants [Member] | Maximum [Member]
Business Acquisition [Line Items]
Property, Plant and Equipment, Useful Life		20 years

Hawaii Acquisition - Preliminar

Hawaii Acquisition - Preliminary Allocation of Purchase Price (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 12, 2017	Dec. 25, 2016
Business Acquisition [Line Items]
Goodwill	$ 36,522		$ 24,293
Hawaiian Restaurants [Member]
Business Acquisition [Line Items]
Current assets		$ 755
Property and equipment		7,355
Goodwill		12,229
Franchise rights		14,800
Other intangibles		230
Other assets		843
Total assets acquired		36,212
Current liabilities		84
Other liabilities		750
Total liabilities assumed		834
Net assets acquired		$ 35,378

Mitchell's Restaurants (Details

Mitchell's Restaurants (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)	Jan. 21, 2015Restaurant	Dec. 28, 2014Restaurant	Nov. 30, 2014USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Lease Obligations Guaranteed	$ 29,400
Mitchells Fish Market [Member] | Company-owned Fish Market Restaurants [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of Restaurants | Restaurant			18
Camerons Mitchell Steak house [Member] | Company-owned Steakhouse Restaurants [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of Restaurants | Restaurant			3
Mitchells Restaurants [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of Restaurants | Restaurant		21
Disposal Group, Including Discontinued Operation, Consideration				$ 10,000
Interest Expense	0
General and Administrative Expense	$ 0

Discontinued Operations - Summa

Discontinued Operations - Summary of Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues											$ 4,340
Recurring costs and expenses									$ 176	$ 476	5,371
Loss before income taxes									(176)	(476)	(1,031)
Income tax benefit									(68)	(186)	(869)
Loss from discontinued operations, net of income taxes	$ (8)	$ (71)	$ 7	$ (37)	$ (197)	$ 75	$ (48)	$ (120)	(108)	(290)	(162)
Mitchells Restaurants [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues											4,343
Recurring costs and expenses									250	(351)	5,196
Other Restaurants [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues											(3)
Recurring costs and expenses									$ (74)	$ 827	$ 175

Discontinued Operations (Detail

Discontinued Operations (Details Textual) $ in Thousands	12 Months Ended
	Dec. 25, 2016USD ($)
Mitchells Restaurants [Member]
Increase (Decrease) in Gift Card Liability	$ (466)

Fair Value Measurements - Non-f

Fair Value Measurements - Non-financial Assets Measured at Fair Value on Non-recurring Basis (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Fair Value, Measurements, Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 3,904

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual)	Dec. 25, 2016USD ($)
Fair Value Disclosures [Abstract]
Non-financial assets measured at fair value on non recurring basis	$ 0

Franchise Rights and Goodwill -

Franchise Rights and Goodwill - Summary of Carrying Values of Franchise Rights and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016
Schedule Of Intangible Assets [Line Items]
Amortizing intangible assets, Gross Carrying Value	$ 18,351
Amortizing intangible assets, Accumulated Amortization	(1,577)
Amortizing intangible assets, Net Carrying Value	16,774
Indefinite-lived intangible assets	33,952
Total intangible assets, Gross Carrying Value	52,303
Total intangible assets ,Net Carrying Value	50,726
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	32,200
Liquor Licenses [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	1,633
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 118
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	9 years
Amortizing intangible assets, Gross Carrying Value	$ 15,018
Amortizing intangible assets, Accumulated Amortization	(396)	$ (218)
Amortizing intangible assets, Net Carrying Value	14,622
Total intangible assets ,Net Carrying Value	$ 46,822	32,200
Lease Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	12 years 6 months
Amortizing intangible assets, Gross Carrying Value	$ 2,843
Amortizing intangible assets, Accumulated Amortization	(923)
Amortizing intangible assets, Net Carrying Value	$ 1,920
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	4 years 7 months 6 days
Amortizing intangible assets, Gross Carrying Value	$ 490
Amortizing intangible assets, Accumulated Amortization	(258)
Amortizing intangible assets, Net Carrying Value	232
Total intangible assets ,Net Carrying Value	$ 3,904	$ 2,895

Franchise Rights and Goodwill55

Franchise Rights and Goodwill - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 277
Estimated amortization expense in 2018	2,100
Estimated amortization expense in 2019	1,900
Estimated amortization expense in 2020	1,700
Estimated amortization expense in 2021	1,700
Estimated amortization expense in 2022	$ 1,700

Franchise Rights and Goodwill56

Franchise Rights and Goodwill - Carrying Values of Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Gross Goodwill	$ 47,080	$ 34,851
Accumulated Goodwill Impairment Losses	(10,558)	(10,558)
Net Carrying Value of Goodwill	$ 36,522	$ 24,293

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 256,585	$ 235,858
Less accumulated depreciation	(144,373)	(132,817)
Property and equipment, net	112,212	103,041
Land [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	616	616
Building and Building Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	24,639	23,880
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	39,725	36,741
Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	11,291	9,680
Furniture and Fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	22,730	20,261
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	150,688	130,345
Construction in Progress [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 6,896	$ 14,335

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Debt Disclosure [Abstract]
Revolving credit facility	$ 50,000	$ 25,000
Less current maturities	0	0
Long-term debt	$ 50,000	$ 25,000

Long-term Debt (Details Textual

Long-term Debt (Details Textual) - USD ($) $ in Millions	Feb. 14, 2012	Dec. 31, 2017
Long-term Debt, Weighted Average Interest Rate, at Point in Time		2.90%
Senior Credit Facility [Member]
Long-term Line of Credit		$ 50
Line of Credit Facility, Remaining Borrowing Capacity		$ 35.8
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.20%
Debt Instrument, Maturity Date	Feb. 2, 2022
Senior Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member] | Amended And Restated Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Senior Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member] | Amended And Restated Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Senior Credit Facility [Member] | Base Rate [Member] | Minimum [Member] | Amended And Restated Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Senior Credit Facility [Member] | Base Rate [Member] | Maximum [Member] | Amended And Restated Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Letter of Credit [Member]
Letters of Credit Outstanding, Amount		$ 4.2
Long-term Debt, Weighted Average Interest Rate, at Point in Time		1.60%
Line Of Credit Facility Maximum Borrowing Capacity	$ 90
Line of Credit Facility, Maximum Borrowing Capacity upon Satisfaction of Certain Conditions	$ 150
Letter of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Letter of Credit [Member] | Federal Funds Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Swingline Loans [Member]
Line Of Credit Facility Maximum Borrowing Capacity	$ 5

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 25, 2016
Leases [Abstract]
Deferred Rent Credit	$ 22	$ 21.7
Deferred Rent Credit, Current	1.8	$ 1.8
Lease Obligations Guaranteed	$ 29.4

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2017USD ($)
Leases [Abstract]
2,018	$ 24,658
2,019	23,962
2,020	22,372
2,021	20,284
2,022	19,130
Thereafter	145,480
Future minimum annual rental commitments	$ 255,886

Leases - Summary of Rent Expens

Leases - Summary of Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Leases [Abstract]
Minimum rentals	$ 21,296	$ 20,300	$ 18,846
Contingent rentals	3,600	2,659	2,877
Rent expenses	$ 24,895	$ 22,959	$ 21,723

Franchise Operations (Details T

Franchise Operations (Details Textual)	1 Months Ended	12 Months Ended
	Nov. 30, 2015Restaurant	Dec. 31, 2017Restaurant	Dec. 25, 2016Restaurant	Dec. 27, 2015RestaurantSegment
Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants		21
Ruths Chris Steak House [Member]
Franchise Operations [Line Items]
Royalty of Sales Percentage		5.00%
Advertising Fee Percentage		1.00%
Percentage of advertising fee not recorded in revenue		1.00%
Ruths Chris Steak House [Member] | Franchised Units [Member]
Franchise Operations [Line Items]
Number of Restaurants		76
Number of Franchise Restaurants Sold During Period			0	0
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants		21
Ruths Chris Steak House [Member] | Franchised Units [Member] | Chengdu, China and Kauai, HI [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period		2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Jakarta, Indonesia and Greenville, SC [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period			2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Ann Arbor, MI, Charleston, SC and San Antonio, TX [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period				3
Ruths Chris Steak House [Member] | Franchised Units [Member] | San Antonio, TX [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period	1

Franchise Operations - Franchis

Franchise Operations - Franchise Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Franchisor Revenue [Abstract]
Income from existing franchise locations	$ 17,335	$ 17,001	$ 16,361
Opening and development fee income	210	300	300
Total franchise income:	$ 17,545	$ 17,301	$ 16,661

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)	Dec. 31, 2017Supplier
Commitments And Contingencies Disclosure [Abstract]
Number of Suppliers	2

Shareholders' Equity (Details T

Shareholders' Equity (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 31, 2018

Dec. 31, 2017

Sep. 24, 2017

Jun. 25, 2017

Mar. 26, 2017

Dec. 25, 2016

Sep. 25, 2016

Jun. 26, 2016

Mar. 27, 2016

Dec. 31, 2017

Dec. 25, 2016

Dec. 27, 2015

Oct. 30, 2017

Apr. 30, 2016

Dividends Payable [Line Items]

Common Stock, Number of Voting Rights Per Share

1

Stock repurchased

1,169,442

2,824,322

1,483,085

Cash dividends declared per common share

$ 0.09

$ 0.09

$ 0.09

$ 0.09

$ 0.07

$ 0.07

$ 0.07

$ 0.07

$ 0.36

$ 0.28

$ 0.24

Dividend Declared 5 [Member] | Subsequent Event [Member]

Dividends Payable [Line Items]

Cash dividends declared per common share

$ 0.11

Dividends Payable, Current

$ 3,400,000

Payment Date

Mar. 22, 2018

The 2016 Share Repurchase Plan [Member]

Dividends Payable [Line Items]

Stock Repurchase Program, Authorized Amount

$ 60,000,000

Stock repurchased

719,442

Stock Repurchased and Retired During Period, Value

$ 14,500,000

Stock Repurchased and Retired During Period, Average Cost per Share

$ 20.21

The 2017 Share Repurchase Plan [Member]

Dividends Payable [Line Items]

Stock Repurchase Program, Authorized Amount

$ 60,000,000

Stock repurchased

450,000

Stock Repurchased and Retired During Period, Value

$ 9,300,000

Stock Repurchased and Retired During Period, Average Cost per Share

$ 20.77

Stock Repurchase Program, Remaining Authorized Repurchase Amount

$ 50,700,000

$ 50,700,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Dividend Declared 1 [Member]
Dividends Payable [Line Items]
Declaration Date	Feb. 17, 2017	Feb. 12, 2016	Feb. 13, 2015
Dividend Per Share (in dollars per share)	$ 0.09	$ 0.07	$ 0.06
Record Date	Feb. 23, 2017	Feb. 25, 2016	Feb. 26, 2015
Total Amount	$ 2,862	$ 2,350	$ 2,082
Payment Date	Mar. 9, 2017	Mar. 10, 2016	Mar. 12, 2015
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Declaration Date	May 5, 2017	Apr. 28, 2016	Apr. 21, 2015
Dividend Per Share (in dollars per share)	$ 0.09	$ 0.07	$ 0.06
Record Date	May 18, 2017	May 12, 2016	May 14, 2015
Total Amount	$ 2,862	$ 2,338	$ 2,090
Payment Date	Jun. 1, 2017	May 26, 2016	May 28, 2015
Dividend Declared 3 [Member]
Dividends Payable [Line Items]
Declaration Date	Jul. 28, 2017	Jul. 29, 2016	Jul. 22, 2015
Dividend Per Share (in dollars per share)	$ 0.09	$ 0.07	$ 0.06
Record Date	Aug. 10, 2017	Aug. 11, 2016	Aug. 13, 2015
Total Amount	$ 2,844	$ 2,282	$ 2,108
Payment Date	Aug. 24, 2017	Aug. 25, 2016	Aug. 27, 2015
Dividend Declared 4 [Member]
Dividends Payable [Line Items]
Declaration Date	Nov. 3, 2017	Oct. 28, 2016	Oct. 30, 2015
Dividend Per Share (in dollars per share)	$ 0.09	$ 0.07	$ 0.06
Record Date	Nov. 9, 2017	Nov. 10, 2016	Nov. 19, 2015
Total Amount	$ 2,815	$ 2,226	$ 2,069
Payment Date	Nov. 22, 2017	Nov. 23, 2016	Dec. 3, 2015

Employee Benefit Plan (Details

Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan, Cost Recognized	$ 324	$ 318	$ 305

Incentive Stock Option Plans (D

Incentive Stock Option Plans (Details Textual) - USD ($) $ in Thousands	May 22, 2008	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015	Dec. 29, 2013	Dec. 25, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense		$ 6,800	$ 5,800	$ 4,100
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense		225	378	743
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options		11,200
Share-based Compensation Arrangement by Share-based Unrecognized Compensation Cost Related to Non Vested Stock Option		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		681	444	863
Proceeds from Stock Options Exercised		$ 945	$ 219	250
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		1,184,629	1,245,836
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 8 months 8 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 4,500	$ 3,600	$ 2,800
Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						2,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	1,500,000				2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issuable		1,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,800,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross		251,512	376,423	893,662
Long-term Equity Incentive Plan 2005 [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		96,853	95,792	54,095
Long-term Equity Incentive Plan 2005 [Member] | After Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		114,659	135,631	214,567
Long-term Equity Incentive Plan 2005 [Member] | Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			45,000
Long-term Equity Incentive Plan 2005 [Member] | Between 2017 Anniversary Date and 2020 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				300,000
Long-term Equity Incentive Plan 2005 [Member] | Between the 2018 Anniversary Date and the 2019 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			100,000
Long-term Equity Incentive Plan 2005 [Member] | Between the 2018 Anniversary Date and the 2021 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				325,000
Long-term Equity Incentive Plan 2005 [Member] | Between the 2020 Anniversary Date and the 2023 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		40,000
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between 2017 Anniversary Date and 2020 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between the 2018 Anniversary Date and the 2019 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			50.00%
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between the 2018 Anniversary Date and the 2021 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between the 2020 Anniversary Date and the 2023 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25.00%
Long-term Equity Incentive Plan 2005 [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						1 year
Long-term Equity Incentive Plan 2005 [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						5 years

Incentive Stock Option Plans -

Incentive Stock Option Plans - Summary of Non-vested Restricted Stock (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Shares (in shares) | shares	1,245,836
Granted, Shares (in shares) | shares	251,512
Vested, Shares (in shares) | shares	(291,031)
Forfeited, Shares (in shares) | shares	(21,688)
Non-vested, Shares (in shares) | shares	1,184,629
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 15.93
Granted, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	18.92
Vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	15.47
Forfeited, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	15.59
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 16.69

Incentive Stock Option Plans 71

Incentive Stock Option Plans - Summary of Stock Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award Options Additional Disclosures [Abstract]
Outstanding, Shares (in shares) | shares	124,154
Exercised, Shares (in shares) | shares	(82,164)
Forfeited, Shares (in shares) | shares	(26,400)
Outstanding, Shares (in shares) | shares	15,590
Options exercisable, Shares (in shares) | shares	15,590
Outstanding, Weighted average exercise price (in dollars per share) | $ / shares	$ 12.50
Exercised, Weighted average exercise price (in dollars per share) | $ / shares	11.70
Forfeited, Weighted average exercise price (in dollars per share) | $ / shares	20.43
Outstanding, Weighted average exercise price (in dollars per share) | $ / shares	3.28
Options exercisable, Weighted average exercise price (in dollars per share) | $ / shares	$ 3.28
Outstanding, Weighted remaining contractual term (Year)	1 year 4 months 20 days
Options exercisable, Weighted remaining contractual term (Year)	1 year 4 months 20 days
Outstanding, Aggregate intrinsic value | $	$ 286,386
Options exercisable, Aggregate intrinsic value | $	$ 286,386

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Income Tax Disclosure [Abstract]
Income from continuing operations	$ 6,036	$ 1,017	$ 3,611	$ 5,005	$ 5,250	$ 1,668	$ 3,396	$ 5,346	$ 15,669	$ 15,660	$ 14,168
Loss from discontinued operations									(68)	(186)	(869)
Total consolidated income tax expense									$ 15,601	$ 15,474	$ 13,299

Income Taxes - Income Tax Exp73

Income Taxes - Income Tax Expense From Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S. Federal, Current									$ 8,431	$ 3,987	$ 14,692
State, Current									1,916	1,951	2,697
Foreign, Current									343	326	344
Current									10,690	6,264	17,733
U.S. Federal, Deferred									4,557	8,165	(3,445)
State, Deferred									422	1,231	(120)
Foreign, Deferred
Deferred									4,979	9,396	(3,565)
U.S. Federal, Total									12,988	12,152	11,247
State, Total									2,338	3,182	2,577
Foreign, Total									343	326	344
Total	$ 6,036	$ 1,017	$ 3,611	$ 5,005	$ 5,250	$ 1,668	$ 3,396	$ 5,346	$ 15,669	$ 15,660	$ 14,168

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense at statutory rates									$ 16,070	$ 16,245	$ 15,517
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit									1,316	2,193	1,787
Federal FICA tip credit net benefit									(3,324)	(3,179)	(3,124)
Impact of the 2017 Tax Act									1,086
Other									521	401	(12)
Total	$ 6,036	$ 1,017	$ 3,611	$ 5,005	$ 5,250	$ 1,668	$ 3,396	$ 5,346	$ 15,669	$ 15,660	$ 14,168
Effective tax rate									34.10%	33.70%	32.00%

Income Taxes - Income Tax Recon

Income Taxes - Income Tax Reconciliation Applicable to Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Income tax benefit at statutory rates	$ 16,070	$ 16,245	$ 15,517
Increase (decrease) in income taxes resulting from:
State income taxes at state statutory rate, net of federal impact	1,316	2,193	1,787
Other, primarily federal FICA tip credit net benefit	(3,324)	(3,179)	(3,124)
Total	$ (68)	$ (186)	$ (869)
Effective tax rate	34.10%	33.70%	32.00%
Discontinued Operations [Member]
Income tax benefit at statutory rates	$ (62)	$ (167)	$ (361)
Increase (decrease) in income taxes resulting from:
State income taxes at state statutory rate, net of federal impact	(6)	(19)	(411)
Other, primarily federal FICA tip credit net benefit			(97)
Total	$ (68)	$ (186)	$ (869)
Effective tax rate	38.60%	39.00%	84.30%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Deferred tax assets:
Accounts payable and accrued expenses	$ 6,887	$ 8,699
Deferred rent	5,790	8,953
Net state operating loss carryforwards	3,152	2,317
Tax credit carryforwards	507	1,889
Property and equipment	539	4,080
Other	140	199
Total gross deferred tax assets	17,015	26,137
Less valuation allowance	(1,389)	(762)
Net deferred tax assets	15,626	25,375
Deferred tax liabilities:
Intangible assets	(10,679)	(15,451)
Total gross deferred tax liabilities	(10,679)	(15,451)
Net deferred tax assets	$ 4,947	$ 9,924

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 25, 2016
Deferred Tax Assets, Valuation Allowance		$ 1,389	$ 762
Federal statutory tax rate		35.00%
Income tax expense from re-measurement of net deferred tax assets		$ 1,100
Operating Loss Carryforwards		61,600
Tax Credit Carryforward, Amount		$ 642
State tax credit expiration year		2,037
Unrecognized Tax Benefits		$ 666	$ 579
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		$ 526
Scenario Forecast [Member]
Federal statutory tax rate	21.00%

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns Roll Forward
Unrecognized tax benefits balance at December 25, 2016	$ 579
Gross increases for tax positions of prior years	345
Reductions due to settlements with taxing authorities	(217)
Reductions to tax positions due to statute expiration	(41)
Unrecognized tax benefits balance at December 31, 2017	$ 666

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Earnings Per Share [Abstract]
Income from continuing operations	$ 9,589	$ 1,767	$ 7,804	$ 11,085	$ 9,408	$ 3,508	$ 6,956	$ 10,882	$ 30,245	$ 30,755	$ 30,166
Loss from discontinued operations, net of income taxes	(8)	(71)	7	(37)	(197)	75	(48)	(120)	(108)	(290)	(162)
Net income	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 9,211	$ 3,583	$ 6,908	$ 10,762	$ 30,137	$ 30,465	$ 30,004
Shares used in computing earnings (loss) per common share:
Basic (in shares)									30,346,999	31,670,189	34,018,582
Dilutive shares									569,365	438,776	415,825
Weighted average number of common shares outstanding - diluted									30,916,364	32,108,965	34,434,407
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 0.32	$ 0.06	$ 0.26	$ 0.36	$ 0.31	$ 0.11	$ 0.22	$ 0.33	$ 1	$ 0.97	$ 0.88
Discontinued operations (in dollars per share)					(0.01)				(0.01)	(0.01)
Basic earnings per share	0.32	0.06	0.26	0.36	0.30	0.11	0.22	0.33	0.99	0.96	0.88
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.31	0.06	0.25	0.35	0.31	0.11	0.21	0.33	0.98	0.96	0.87
Discontinued operations (in dollars per share)		(0.01)			(0.01)				(0.01)	(0.01)
Diluted earnings per share	$ 0.31	$ 0.05	$ 0.25	$ 0.35	$ 0.30	$ 0.11	$ 0.21	$ 0.33	$ 0.97	$ 0.95	$ 0.87

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	685	22,349	46,117
Weighted Average Exercise Prices Anti Dilutive Stock Options	$ 21.60	$ 19.04	$ 18.84

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 31, 2017RestaurantSegment	Sep. 24, 2017Restaurant	Dec. 25, 2016Restaurant
Segment Reporting Information [Line Items]
Number of Operating Segments | Segment	2
Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	155	153	150
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	77	70	68
Operated under Contractual Agreements [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	2
Franchised Units [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	76	81	81

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Revenues:
Revenues	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 107,629	$ 83,774	$ 92,654	$ 101,890	$ 414,823	$ 385,947	$ 373,433
Segment profits:
Gross profit									110,099	103,281	97,111
Unallocated operating income									2,919	2,592	2,374
Marketing and advertising expenses									(12,724)	(11,406)	(10,925)
General and administrative costs									(32,700)	(31,488)	(30,242)
Depreciation and amortization expenses									(14,995)	(13,434)	(12,520)
Pre-opening costs									(2,013)	(1,986)	(1,032)
Loss on impairment	(3,904)								(3,904)
Interest expense, net	(300)	(197)	(144)	(179)	(355)	(333)	(253)	(213)	(821)	(1,154)	(790)
Other	19	(6)	14	24	(50)	(92)	144	7	53	10	358
Income from continuing operations before income tax expense	$ 15,625	$ 2,784	$ 11,415	$ 16,090	$ 14,658	$ 5,176	$ 10,352	$ 16,228	45,914	46,415	44,334
Capital expenditures:
Capital expenditure									21,255	26,211	20,292
Mitchells Restaurants [Member]
Capital expenditures:
Capital expenditure											225
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues									394,359	366,054	354,398
Segment profits:
Gross profit									92,554	85,980	80,450
Capital expenditures:
Capital expenditure									20,363	24,991	18,934
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues									17,545	17,301	16,661
Segment profits:
Gross profit									17,545	17,301	16,661
Segment Reconciling Items [Member]
Revenues:
Revenues									2,919	2,592	2,374
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure									$ 892	$ 1,220	$ 1,133

Segment Information - Segment83

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Segment Reporting Information [Line Items]
Assets	$ 242,096	$ 207,472	$ 198,597
Deferred income taxes - unallocated	4,947	9,924
Mitchells Restaurants [Member]
Segment Reporting Information [Line Items]
Assets			250
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	223,354	185,820	168,766
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	3,021	2,707	2,444
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	10,774	9,021	7,828
Deferred income taxes - unallocated	$ 4,947	$ 9,924	$ 19,309

Supplemental Consolidated Fin84

Supplemental Consolidated Financial Statement Information - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Accounts Receivable Net Current [Abstract]
Bank credit card receivables	$ 10,263	$ 10,992
Landlord contributions	246	704
Franchise fees	2,823	2,456
Trade	724	463
Insurance receivable	46	446
Receivable from gift card issuances	7,051	4,743
Other	834	1,715
Allowance for doubtful accounts	(361)	(729)
Accounts receivable, net	$ 21,626	$ 20,790

Supplemental Consolidated Fin85

Supplemental Consolidated Financial Statement Information - Summary of Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 25, 2016
Other Assets [Abstract]
Deposits	$ 306	$ 611
Deferred financing costs, net	338	60
Other		28
Other assets	$ 644	$ 699

Quarterly Financial Data (Una86

Quarterly Financial Data (Unaudited) - Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 25, 2016	Sep. 25, 2016	Jun. 26, 2016	Mar. 27, 2016	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 107,629	$ 83,774	$ 92,654	$ 101,890	$ 414,823	$ 385,947	$ 373,433
Cost and expenses	(104,293)	(82,180)	(88,470)	(89,293)	(92,566)	(78,173)	(82,193)	(85,456)	(364,237)	(338,388)
Loss on impairment	(3,904)								(3,904)
Operating income	15,906	2,987	11,545	16,245	15,063	5,601	10,461	16,434	46,682	47,559	44,766
Interest expense, net	(300)	(197)	(144)	(179)	(355)	(333)	(253)	(213)	(821)	(1,154)	(790)
Other	19	(6)	14	24	(50)	(92)	144	7	53	10	358
Income from continuing operations before income tax expense	15,625	2,784	11,415	16,090	14,658	5,176	10,352	16,228	45,914	46,415	44,334
Income tax expense	6,036	1,017	3,611	5,005	5,250	1,668	3,396	5,346	15,669	15,660	14,168
Income from continuing operations	9,589	1,767	7,804	11,085	9,408	3,508	6,956	10,882	30,245	30,755	30,166
Discontinued operations, net of income tax	(8)	(71)	7	(37)	(197)	75	(48)	(120)	(108)	(290)	(162)
Net income	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 9,211	$ 3,583	$ 6,908	$ 10,762	$ 30,137	$ 30,465	$ 30,004
Continuing operations (in dollars per share)	$ 0.32	$ 0.06	$ 0.26	$ 0.36	$ 0.31	$ 0.11	$ 0.22	$ 0.33	$ 1	$ 0.97	$ 0.88
Discontinued operations (in dollars per share)					(0.01)				(0.01)	(0.01)
Basic earnings per share	0.32	0.06	0.26	0.36	0.30	0.11	0.22	0.33	0.99	0.96	0.88
Continuing operations (in dollars per share)	0.31	0.06	0.25	0.35	0.31	0.11	0.21	0.33	0.98	0.96	0.87
Discontinued operations (in dollars per share)		(0.01)			(0.01)				(0.01)	(0.01)
Diluted earnings per share	0.31	0.05	0.25	0.35	0.30	0.11	0.21	0.33	0.97	0.95	0.87
Cash dividends declared per common share	$ 0.09	$ 0.09	$ 0.09	$ 0.09	$ 0.07	$ 0.07	$ 0.07	$ 0.07	$ 0.36	$ 0.28	$ 0.24