Ruths Hospitality (RUTH) 10-Q 2 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 26, 2018
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	--12-30
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		30,809,350
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		1,078,571

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 24, 2017	Dec. 25, 2016
Current assets:
Cash and cash equivalents	$ 4,877	$ 4,051	$ 4,862	$ 3,788
Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361	11,332	21,626
Inventory	7,989	8,688
Prepaid expenses and other	2,393	2,680
Total current assets	26,591	37,045
Property and equipment, net of accumulated depreciation 2018 - $155,895; 2017 - $144,373	120,813	112,212
Goodwill	36,522	36,522
Deferred income taxes	4,949	4,947
Other assets	582	644
Total assets	239,771	242,096
Current liabilities:
Accounts payable	6,537	10,510
Accrued payroll	14,130	15,903
Accrued expenses	7,779	11,203
Deferred revenue	36,794	42,596
Other current liabilities	3,541	8,313
Total current liabilities	68,781	88,525
Long-term debt	54,000	50,000
Deferred rent	23,004	21,993
Unearned franchise fees	2,803
Other liabilities	1,897	2,074
Total liabilities	150,485	162,592
Commitments and contingencies (Note 11)
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,730,779 shares issued and outstanding at September 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	297	296
Additional paid-in capital	72,479	77,017
Retained earnings	16,510	2,191
Treasury stock, at cost; 71,950 shares at September 30, 2018 and December 31, 2017
Total shareholders' equity	89,286	79,504	$ 80,369	$ 79,009
Total liabilities and shareholders' equity	239,771	242,096
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	45,399	46,822
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,915	$ 3,904

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 371	$ 361
Property and equipment, accumulated depreciation	$ 155,895	$ 144,373
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)	29,730,779	29,645,790
Common stock, shares outstanding (in shares)	29,730,779	29,645,790
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,819	$ 396
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,341	$ 1,181

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Revenues:
Revenues	$ 99,015	$ 85,167	$ 325,175	$ 290,720
Costs and expenses:
Marketing and advertising	3,813	3,197	11,930	9,056
General and administrative costs	8,809	7,096	27,056	23,267
Depreciation and amortization expenses	4,628	3,852	13,762	11,089
Pre-opening costs	845	121	1,258	1,473
Total costs and expenses	94,161	82,180	292,228	259,943
Operating income	4,854	2,987	32,947	30,777
Other income (expense):
Interest expense, net	(470)	(197)	(1,253)	(521)
Other	(65)	(6)	(31)	33
Income from continuing operations before income tax expense	4,319	2,784	31,663	30,289
Income tax expense	727	1,017	4,873	9,632
Income from continuing operations	3,592	1,767	26,790	20,657
Income (loss) from discontinued operations, net of income taxes	9	(71)	30	(101)
Net income	$ 3,601	$ 1,696	$ 26,820	$ 20,556
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 0.12	$ 0.06	$ 0.90	$ 0.68
Discontinued operations (in dollars per share)				(0.01)
Basic earnings per share	0.12	0.06	0.90	0.67
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.12	0.06	0.88	0.67
Discontinued operations (in dollars per share)		(0.01)		(0.01)
Diluted earnings per share	$ 0.12	$ 0.05	$ 0.88	$ 0.66
Shares used in computing earnings per common share:
Basic (in shares)	29,720,472	30,348,180	29,708,055	30,490,554
Diluted (in shares)	30,358,284	30,877,192	30,370,193	31,040,640
Cash dividends declared per common share	$ 0.11	$ 0.09	$ 0.33	$ 0.27
Restaurant Sales [Member]
Revenues:
Revenues	$ 93,488	$ 79,442	$ 307,390	$ 273,042
Franchise Income [Member]
Revenues:
Revenues	4,030	4,218	12,905	12,865
Other Operating Income [Member]
Revenues:
Revenues	1,497	1,507	4,880	4,813
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	26,440	25,319	86,894	82,012
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	$ 49,626	$ 42,595	$ 151,328	$ 133,046

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Treasury Stock [Member]
Balance at Dec. 25, 2016	$ 79,009	$ 305	$ 95,266	$ (16,562)
Balance (in shares) at Dec. 25, 2016		30,549			72
Net income	20,556			20,556
Cash dividends	(8,568)			(8,568)
Repurchase of common stock	(14,543)	$ (7)	(14,536)
Repurchase of common stock (in shares)		(719)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,164)	$ 3	(1,167)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		263
Stock-based compensation	5,080		5,080
Balance at Sep. 24, 2017	80,369	$ 301	84,643	(4,575)
Balance (in shares) at Sep. 24, 2017		30,093			72
Balance at Dec. 31, 2017	79,504	$ 296	77,017	2,191
Balance (in shares) at Dec. 31, 2017		29,646			72
Net income	26,820			26,820
Cash dividends	(10,176)			(10,176)
Repurchase of common stock	(5,943)	$ (2)	(5,941)
Repurchase of common stock (in shares)		(225)
Shares issued under stock compensation plan net of shares withheld for tax effects	(4,314)	$ 3	(4,317)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		309
Stock-based compensation	5,720		5,720
Cumulative effect of a change in accounting principle (Note 2)	(2,324)			(2,324)
Balance at Sep. 30, 2018	$ 89,286	$ 297	$ 72,479	$ 16,510
Balance (in shares) at Sep. 30, 2018		29,730			72

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017
Cash flows from operating activities:
Net income	$ 26,820	$ 20,556
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	13,762	11,089
Deferred income taxes	744	4,472
Non-cash interest expense	62	97
Loss on the disposal of property and equipment, net	21
Debt issuance costs written-off		16
Amortization of below market lease	59
Stock-based compensation expense	5,720	5,080
Changes in operating assets and liabilities:
Accounts receivable	10,295	11,002
Inventories	700	149
Prepaid expenses and other	287	217
Other assets		356
Accounts payable and accrued expenses	(9,797)	(6,064)
Deferred revenue	(6,070)	(10,671)
Deferred rent	834	493
Other liabilities	(2,895)	(1,702)
Net cash provided by operating activities	40,542	35,090
Cash flows from investing activities:
Acquisition of property and equipment	(22,113)	(14,326)
Acquisition of intangible assets	(1,171)
Net cash used in investing activities	(23,284)	(14,326)
Cash flows from financing activities:
Principal borrowings on long-term debt	23,000	26,000
Principal repayments on long-term debt	(19,000)	(21,000)
Repurchase of common stock	(5,943)	(14,543)
Cash dividend payments	(10,176)	(8,568)
Tax payments from the vesting of restricted stock and option exercises	(4,342)	(2,079)
Proceeds from the exercise of stock options	29	913
Deferred financing costs		(413)
Net cash used in financing activities	(16,432)	(19,690)
Net increase in cash and cash equivalents	826	1,074
Cash and cash equivalents at beginning of period	4,051	3,788
Cash and cash equivalents at end of period	4,877	4,862
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	1,204	405
Income taxes	6,730	6,539
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 1,253	$ 1,023

The Company and Basis of Presen

The Company and Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company and Basis of Presentation	(1) The Company and Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of September 30, 2018 and December 31, 2017 and for the thirteen and thirty-nine week periods ended September 30, 2018 and September 24, 2017 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of September 30, 2018, there were 155 Ruth’s Chris Steak House restaurants, including 78 Company-owned restaurants, two restaurants operating under contractual agreements and 75 franchisee-owned restaurants, including 20 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Panama, Singapore and Taiwan. All Company-owned restaurants are located in the United States. A new Company-owned Ruth’s Chris Steak House restaurant was opened in Jersey City, NJ in August 2018. Subsequent to the end of the quarter a franchisee-owned Ruth’s Chris Steak House restaurant was closed in Panama City, Panama. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended September 30, 2018 and September 24, 2017 are not necessarily indicative of the results that may be achieved for the full year. Certain information and footnote disclosures normally presented in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to the SEC’s rules and regulations. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended September 30, 2018 and September 24, 2017 each contained thirteen weeks and are referred to herein as the third quarter of fiscal year 2018 and the third quarter of fiscal year 2017, respectively. Fiscal year 2018 is a 52-week year. Fiscal year 2017 was a 53-week year. Estimates Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reporting of revenue and expenses during the periods to prepare these condensed consolidated financial statements in conformity with GAAP. Significant items subject to such estimates and assumptions include the carrying amounts of property and equipment, goodwill, franchise rights, and obligations related to gift cards, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates. Recent Adopted Accounting Standard 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 replaces most existing revenue recognition guidance in GAAP. The Company adopted this new revenue recognition standard on January 1, 2018. See Note 2 for further information about our transition to this new revenue recognition standard. Recent Accounting Pronouncements for Future Application 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. In July 2018, the FASB issued ASU 2018-11 which provides an alternative transition method that allows entities to apply the new leases standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This transition method option is in addition to the existing transition method of using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating which transition method it will use. The Company’s restaurants operate under facility lease agreements that provide for material future lease payments. 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. The Company is implementing a new lease software program as a part of its adoption of ASU 2016-02. In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40). This update aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. This update is effective for the Company in the first quarter of fiscal year 2021. We do not believe the adoption of this guidance will have a material impact on the Company’s consolidated financial statements.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Revenue	(2) Revenue The Company adopted FASB Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (Topic 606) with an initial date of application of January 1, 2018. As a result, the Company has changed its accounting policy for revenue recognition. The Company applied Topic 606 using the cumulative effect method to contracts that were not completed at January 1, 2018, which resulted in the recognition of the cumulative effect of initially adopting Topic 606 as an adjustment to the opening balance of shareholders’ equity at January 1, 2018. Therefore, the comparative information has not been adjusted and continues to be reported under the Company’s revenue recognition policy in effect prior to the adoption of Topic 606. The Company adopted Topic 606 using the practical expedient in paragraph 606-10-65-1(f)(4), under which the Company aggregated all contract modifications that occurred before January 1, 2018 to identify the satisfied and unsatisfied performance obligations, to determine the transaction price, and to allocate the transaction price to the satisfied and unsatisfied performance obligations. The details of the significant changes as a result of adopting Topic 606 are provided below. Franchise Income. Prior to the adoption of Topic 606, the Company recognized franchise development and opening fees when a franchisee-owned restaurant opened. Under Topic 606, the Company now recognizes franchise development and opening specific fees over the life of the applicable franchise agreements. The Company increased its deferred revenue liability by $3.1 million, increased its deferred tax assets by $746 thousand and decreased the opening balance of shareholders’ equity by $2.3 million for previously recognized franchise development and opening fees that will now be recognized over the life of the applicable franchise agreements. The adoption of Topic 606 also impacts the classification of advertising contributions from franchisees. Prior to the adoption of Topic 606, the Company recorded advertising contributions from franchisees as a liability against which specific marketing and advertising costs were charged, which reduced the Company’s marketing expense on the consolidated statements of income. Under Topic 606, advertising contributions from franchisees are classified as franchise income on the consolidated statements of income in fiscal year 2018. The Company recognized $1.1 million of advertising contributions from franchisees in the thirty-nine weeks of fiscal year 2018. Because of the offsetting adjustments, the reclassification of advertising contributions from franchisees will have no impact to the Company’s net income for fiscal year 2018. Gift Cards. Under Topic 606, the Company now classifies certain discounts recognized on the sale of gift cards, historically recognized as marketing expense, as a reduction to restaurant sales on the consolidated statements of income. The reclassification of discounts recognized on the sale of gift cards from marketing expense to restaurant sales on the consolidated statements of income totaled $696 thousand in the first thirty-nine weeks of fiscal year 2018. Because of the offsetting adjustments, the reclassification of discounts recognized on the sale of gift cards will have no impact to the Company’s net income for fiscal year 2018. Impacts on Financial Statements The following tables summarize the impacts of adopting Topic 606 on the Company’s consolidated financial statements for the first thirty-nine weeks of fiscal year 2018. September 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Assets Current assets: Cash and cash equivalents $ 4,877 $ — $ 4,877 Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361 11,332 — 11,332 Inventory 7,989 — 7,989 Prepaid expenses and other 2,393 — 2,393 Total current assets 26,591 — 26,591 Property and equipment, net of accumulated depreciation 2018 - $155,895; 2017 - $144,373 120,813 — 120,813 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 2018 - $1,819; 2017 - $396 45,399 — 45,399 Other intangibles, net of accumulated amortization 2018 - $1,341; 2017 - $1,181 4,915 — 4,915 Deferred income taxes 4,949 (718 ) 4,231 Other assets 582 — 582 Total assets $ 239,771 $ (718 ) $ 239,053 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 6,537 $ — $ 6,537 Accrued payroll 14,130 — 14,130 Accrued expenses 7,779 — 7,779 Deferred revenue 36,794 (126 ) 36,668 Other current liabilities 3,541 — 3,541 Total current liabilities 68,781 (126 ) 68,655 Long-term debt 54,000 — 54,000 Deferred rent 23,004 — 23,004 Unearned franchise fees 2,803 (2,803 ) — Other liabilities 1,897 — 1,897 Total liabilities 150,485 (2,929 ) 147,556 Commitments and contingencies — — — Shareholders' equity: Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,730,779 shares issued and outstanding at September 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017 297 — 297 Additional paid-in capital 72,479 — 72,479 Retained earnings 16,510 2,211 18,721 Treasury stock, at cost; 71,950 shares at September 30, 2018 and December 31, 2017 — — — Total shareholders' equity 89,286 2,211 91,497 Total liabilities and shareholders' equity $ 239,771 $ (718 ) $ 239,053 13 Weeks Ended September 30, 2018 39 Weeks Ended September 30, 2018 Balances without Balances without As Reported Adjustments adoption of Topic 606 As Reported Adjustments adoption of Topic 606 Revenues: Restaurant sales $ 93,488 $ 226 (1) $ 93,714 $ 307,390 $ 696 (1) $ 308,086 Franchise income 4,030 (415 ) (2) 3,615 12,905 (1,265 ) (2) 11,640 Other operating income 1,497 — 1,497 4,880 — 4,880 Total revenues 99,015 (189 ) 98,826 325,175 (569 ) 324,606 Costs and expenses: Food and beverage costs 26,440 — 26,440 86,894 — 86,894 Restaurant operating expenses 49,626 — 49,626 151,328 — 151,328 Marketing and advertising 3,813 (133 ) (3) 3,680 11,930 (427 ) (3) 11,503 General and administrative costs 8,809 — 8,809 27,056 — 27,056 Depreciation and amortization expenses 4,628 — 4,628 13,762 — 13,762 Pre-opening costs 845 — 845 1,258 — 1,258 Total costs and expenses 94,161 (133 ) 94,028 292,228 (427 ) 291,801 Operating income 4,854 (56 ) 4,798 32,947 (142 ) 32,805 Other income (expense): Interest expense, net (470 ) — (470 ) (1,253 ) — (1,253 ) Other (65 ) — (65 ) (31 ) — (31 ) Income from continuing operations before income tax expense 4,319 (56 ) 4,263 31,663 (142 ) 31,521 Income tax expense 727 (14 ) (4) 713 4,873 (35 ) (4) 4,838 Income from continuing operations 3,592 (42 ) 3,550 26,790 (107 ) 26,683 Income from discontinued operations, net of income taxes 9 — 9 30 — 30 Net income $ 3,601 $ (42 ) $ 3,559 $ 26,820 $ (107 ) $ 26,713 (1) The reclassification of discounts recognized on the sale of gift cards from marketing expense to restaurant sales on the consolidated statements of income totaled $226 thousand in the third quarter of fiscal year 2018 and $696 thousand in the first thirty-nine weeks of fiscal year 2018. (2) In the third quarter of fiscal year 2018, the Company recognized $359 thousand of advertising contributions from franchisees and $56 thousand of franchise development and opening fees in excess of fees that would have been recognized had Topic 606 not been adopted. In the first thirty-nine weeks of fiscal year 2018, the Company recognized $1.1 million of advertising contributions from franchisees and $142 thousand of franchise development and opening fees in excess of fees that would have been recognized had Topic 606 not been adopted. (3) The Company recognized $359 thousand of advertising contributions from franchisees in the third quarter of fiscal year 2018 and $1.1 million and of advertising contributions from franchisees in the first thirty-nine weeks of fiscal year 2018 which prior to the adoption of Topic 606 were recognized as a reduction to marketing and advertising expense. Discounts recognized on the sale of gift cards were reclassified from marketing expense to restaurant sales on the consolidated statements of income, which totaled $226 thousand in the third quarter of fiscal year 2018 and $696 thousand in the first thirty-nine weeks of fiscal year 2018. (4) Income tax expense related to the pre-tax income impact of the adjustments is calculated using the Company’s marginal federal and state income tax rates. 39 Weeks Ended September 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Cash flows from operating activities: Net income $ 26,820 $ (107 ) $ 26,713 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 13,762 — 13,762 Deferred income taxes 744 — 744 Non-cash interest expense 62 — 62 Loss on the disposal of property and equipment, net 21 — 21 Debt issuance costs written-off — — — Amortization of below market lease 59 — 59 Stock-based compensation expense 5,720 — 5,720 Changes in operating assets and liabilities: Accounts receivable 10,295 — 10,295 Inventories 700 — 700 Prepaid expenses and other 287 — 287 Other assets — — — Accounts payable and accrued expenses (9,797 ) — (9,797 ) Deferred revenue (6,070 ) 142 (5,928 ) Deferred rent 834 — 834 Other liabilities (2,895 ) (35 ) (2,930 ) Net cash provided by operating activities 40,542 — 40,542 Net cash used in investing activities (23,284 ) — (23,284 ) Net cash used in financing activities (16,432 ) — (16,432 ) Net increase in cash and cash equivalents $ 826 — $ 826 Summary of Significant Revenue Policies Restaurant Sales. Restaurant sales consist of food and beverage sales by Company-owned restaurants. 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. Restaurant sales are primarily influenced by total operating weeks in the relevant period and comparable restaurant sales growth. Total operating weeks is the total number of Company-owned restaurants multiplied by the number of weeks each is in operation during the relevant period. Comparable restaurant sales growth reflects the change in year-over-year or quarter-over-quarter, as applicable, sales for the comparable restaurants. The Company defines comparable restaurants to be those Company-owned restaurants in operation for not less than eighteen months prior to the beginning of the fiscal year. Franchise Income. Franchise income includes (1) royalty income and (2) franchise and development fees charged to franchisees. Franchise royalties consist of 5.0% of adjusted gross sales from each franchisee-owned restaurant. In addition, our more recent franchise agreements require up to a 1.0% of adjusted gross sales advertising fee to be paid by the franchisee, which is applied to national advertising expenditures. Effective in fiscal year 2018, both the 5.0% royalty and the sales based advertising fees are included in franchise income on the consolidated statements of income. Prior to the adoption of Topic 606, the Company recorded advertising contributions from franchisees as a liability against which specific marketing and advertising costs were charged, which reduced the Company’s marketing expense on the consolidated statements of income. Effective with fiscal year 2018, the Company recognizes franchise development and opening fees over the life of the applicable franchise agreements. Prior to the adoption of Topic 606, the Company recognized franchise development and opening fees when a franchisee-owned restaurant opened. Other Operating Income. Other operating income consists primarily of breakage income associated with gift cards, and also includes fees earned from management agreements, banquet-related guarantee and services revenue and other incidental guest fees. The Company’s accounting method for recognizing gift card breakage revenue is the redemption method. Under the redemption method, gift card 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. Deferred Revenue. Deferred revenue primarily includes (1) the Company’s liability for gift cards that have been sold but not yet redeemed and (2) the Company’s liability for franchise development and opening fees that will be recognized over the life of the applicable franchise agreements. When gift cards are redeemed (typically within five years), the Company recognizes restaurant sales and reduces the deferred revenue liability. A portion of gift cards redeemed are used by customers to pay for sales taxes and gratuities, neither of which results in Company restaurant sales. Company issued gift cards redeemed at franchisee-owned restaurants result in royalty based franchise income and reduce the deferred revenue liability. The expected redemption value of gift cards represents the full consideration received for 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 (gift card breakage). In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of income. 13 Weeks Ended September 30, 2018: Domestic International Total Revenue Restaurant sales $ 93,488 $ — $ 93,488 Franchise income 3,391 639 4,030 Other operating income 1,497 — 1,497 Total revenue $ 98,376 $ 639 $ 99,015 13 Weeks Ended September 24, 2017: Domestic International Total Revenue Restaurant sales $ 79,442 $ — $ 79,442 Franchise income 3,534 684 4,218 Other operating income 1,507 — 1,507 Total revenue $ 84,483 $ 684 $ 85,167 39 Weeks Ended September 30, 2018: Domestic International Total Revenue Restaurant sales $ 307,390 $ — $ 307,390 Franchise income 10,849 2,056 12,905 Other operating income 4,880 — 4,880 Total revenue $ 323,119 $ 2,056 $ 325,175 39 Weeks Ended September 24, 2017: Domestic International Total Revenue Restaurant sales $ 273,042 $ — $ 273,042 Franchise income 10,737 2,128 12,865 Other operating income 4,813 — 4,813 Total revenue $ 288,592 $ 2,128 $ 290,720 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). September 30, December 31, 2018 2017 Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361 $ 10,736 $ 21,130 Deferred revenue $ 36,794 $ 42,596 Unearned franchise fees $ 2,803 $ — Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2018 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 31, 2017 $ 42,596 $ — Increase (decrease) due to the cumulative effect of adopting Topic 606 (22 ) 3,092 Decreases in the beginning balance from gift card redemptions (24,549 ) — Increases due to proceeds received, excluding amounts recognized during the period 18,709 — Decreases due to recognition of franchise development and opening fees — (292 ) Other 60 3 Balance at September 30, 2018 $ 36,794 $ 2,803 The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of Fiscal Year Fiscal Year Fiscal Years More Than January 1, 2018 2018 2019 2020-2022 5 Years Franchise development and opening fees $ 3,320 $ 348 $ 226 $ 677 $ 2,069

Hawaii Acquisition

Hawaii Acquisition	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Hawaii Acquisition	(3) Hawaii Acquisition 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 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 fair value of assets acquired or liabilities assumed may also result in adjustments to goodwill. The preliminary allocation of the purchase price did not change during the first thirty-nine weeks of fiscal year 2018. 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 $1.3 million during the first thirty-nine weeks of fiscal year 2018, which are included in general and administrative expenses in the Company’s consolidated statements of income.

Long-term Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Long-term Debt	(4) Long-term Debt Long-term debt consists of the following (in thousands): September 30, December 31, 2018 2017 Senior Credit Facility: Revolving credit facility $ 54,000 $ 50,000 Less current maturities — — $ 54,000 $ 50,000 As of September 30, 2018, the Company had $54.0 million of outstanding indebtedness under its senior credit facility with approximately $31.8 million of borrowings available, net of outstanding letters of credit of approximately $4.2 million. As of September 30, 2018, the weighted average interest rate on the Company’s outstanding debt was 3.7% and the weighted average interest rate on its 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, the Company entered into a credit agreement with Wells Fargo Bank, National Association as administrative agent, and certain other lenders (the Credit Agreement). The Credit Agreement provides for a revolving credit facility of $90.0 million with a $5.0 million subfacility for letters of credit and 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 the Company’s option, revolving loans may bear interest at (i) LIBOR, plus an applicable margin or (ii) the highest of (a) the rate publicly announced by Wells Fargo as its prime rate, (b) the average published federal funds rate in effect on such day plus 0.50% and (c) one month LIBOR plus 1.00%, plus an applicable margin. The applicable margin is based on the Company’s actual leverage ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) at the Company’s 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. 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.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 30, 2018
Stockholders Equity Note Abstract
Stockholders' Equity	(5) Shareholders’ Equity In October 2017, our Board of Directors approved a share repurchase program authorizing the Company to repurchase up to $60 million of outstanding common stock from time to time. The share repurchase program replaced the previous share repurchase program announced in April 2016, which was terminated. During the first thirty-nine weeks of fiscal year 2018, 224,605 shares were repurchased at an aggregate cost of $5.9 million, or an average cost of $26.46 per share. As of September 30, 2018, $44.7 million remained available for future purchases under the share repurchase program. 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 2018 February 21, 2018 $ 0.11 March 8, 2018 $ 3,390 March 22, 2018 May 4, 2018 $ 0.11 May 24, 2018 $ 3,397 June 7, 2018 August 10, 2018 $ 0.11 August 23, 2018 $ 3,389 September 6, 2018 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 Subsequent to the end of the third quarter of fiscal year 2018, the Company’s Board of Directors declared a regular quarterly cash dividend of $0.11 per common and restricted share, or approximately $3.4 million in the aggregate based on the number of shares currently outstanding, payable on November 29, 2018 to stockholders of record as of the close of business on November 15, 2018. Outstanding unvested restricted stock is not included in common stock outstanding amounts. Restricted stock outstanding as of September 30, 2018 aggregated 1,076,906 shares.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Fair Value Measurements	(6) Fair Value Measurements The carrying amounts of cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses and other current liabilities are reasonable estimates of their fair values due to their short duration. Borrowings classified as long-term debt as of September 30, 2018 and December 31, 2017 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 did not have any non-financial assets measured at fair value on a non-recurring basis as of September 30, 2018. 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

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Information	(7) Segment Information The Company has two reportable segments – the Company-owned steakhouse segment and the franchise operations segment. 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 September 30, 2018, (i) the Company-owned steakhouse restaurant segment included 78 Ruth’s Chris Steak House restaurants and two Ruth’s Chris Steak House restaurants operating under contractual agreements and (ii) the franchise operations segment included 75 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 Company-owned steakhouse segment 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 (in thousands): 13 Weeks Ended 39 Weeks Ended September 30, September 24, September 30, September 24, 2018 2017 2018 2017 Revenues: Company-owned steakhouse restaurants $ 94,481 $ 80,390 $ 310,181 $ 275,732 Franchise operations 4,030 4,218 12,905 12,865 Unallocated other revenue and revenue discounts 504 559 2,089 2,123 Total revenues $ 99,015 $ 85,167 $ 325,175 $ 290,720 Segment profits: Company-owned steakhouse restaurants $ 18,415 $ 12,476 $ 71,959 $ 60,674 Franchise operations 4,030 4,218 12,905 12,865 Total segment profit 22,445 16,694 84,864 73,539 Unallocated operating income 504 559 2,089 2,123 Marketing and advertising expenses (3,813 ) (3,197 ) (11,930 ) (9,056 ) General and administrative costs (8,809 ) (7,096 ) (27,056 ) (23,267 ) Depreciation and amortization expenses (4,628 ) (3,852 ) (13,762 ) (11,089 ) Pre-opening costs (845 ) (121 ) (1,258 ) (1,473 ) Interest expense, net (470 ) (197 ) (1,253 ) (521 ) Other income (65 ) (6 ) (31 ) 33 Income from continuing operations before income tax expense $ 4,319 $ 2,784 $ 31,663 $ 30,289 Capital expenditures: Company-owned steakhouse restaurants $ 9,574 $ 3,600 $ 20,615 $ 13,592 Corporate assets 650 77 1,498 734 Total capital expenditures $ 10,224 $ 3,677 $ 22,113 $ 14,326 September 30, December 31, 2018 2017 Total assets: Company-owned steakhouse restaurants $ 229,285 $ 223,354 Franchise operations 2,178 3,021 Corporate assets - unallocated 3,359 10,774 Deferred income taxes - unallocated 4,949 4,947 Total assets $ 239,771 $ 242,096

Stock-based Employee Compensati

Stock-based Employee Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Employee Compensation	(8) Stock-Based Employee Compensation On May 15, 2018, the Company’s stockholders approved a new 2018 Omnibus Incentive Plan (“2018 Plan”) which replaces the Amended and Restated 2005 Equity Incentive Plan (“2005 Plan”), which expired on May 30, 2018. The 2018 Plan authorizes 2.5 million shares reserved for future grants. Awards that were previously awarded under the 2005 Plan that are forfeited or cancelled in the future will be made available for grant or issuance under the 2018 Plan. The 1,649,394 shares that were authorized but unissued under the 2005 Plan as of May 15, 2018 were cancelled. As of September 30, 2018, there were 7,465 shares of common stock issuable upon exercise of currently outstanding options, and 947,906 currently outstanding unvested restricted stock awards under the 2005 Plan. As of September 30, 2018, the 2018 Plan has 2,464,826 shares available for future grants. During the first thirty-nine weeks of fiscal year 2018, the Company issued 355,843 restricted stock awards to directors, officers and other employees of the Company. Of the 355,843 restricted stock awards issued during the first thirty-nine weeks of fiscal year 2018, 36,718 shares will vest in fiscal year 2019, 99,700 shares will vest in fiscal year 2020, 97,093 shares will vest in fiscal year 2021, 41,666 will vest in 2022 and 80,666 will vest in 2023. Total stock compensation expense recognized during the first thirty-nine weeks of fiscal years 2018 and 2017 was $5.7 million and $5.1 million, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	(9) Income Taxes 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: 39 Weeks Ended September 30, September 24, 2018 2017 Income tax expense at statutory rates 21.0 % 35.0 % Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 3.6 % 3.0 % Federal employment tax credits (9.6 %) (7.0 %) Other 0.4 % 0.8 % Effective tax rate 15.4 % 31.8 % The Tax Cuts and Jobs Act (the “2017 Tax Act”), signed into law on December 22, 2017, significantly revised several aspects of U.S. tax law. Effective January 1, 2018, the 2017 Tax Act reduced the statutory corporate tax rate from 35% to 21%. The reduction in the statutory corporate tax rate is the principal driver for the decrease to the Company’s continuing operations quarterly effective tax rate illustrated above. 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 Company files consolidated and separate income tax returns in the United States federal jurisdiction and many state jurisdictions, respectively. With few exceptions, the Company is no longer subject to U.S. federal or state income tax examinations for years before 2013.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	(10) Earnings Per Share The following table sets forth the computation of earnings per share (amounts in thousands, except share and per share amounts): 13 Weeks Ended 39 Weeks Ended September 30, September 24, September 30, September 24, 2018 2017 2018 2017 Income from continuing operations $ 3,592 $ 1,767 $ 26,790 $ 20,657 Income (loss) from discontinued operations, net of income taxes 9 (71 ) 30 (101 ) Net income $ 3,601 $ 1,696 $ 26,820 $ 20,556 Shares: Weighted average number of common shares outstanding - basic 29,720,472 30,348,180 29,708,055 30,490,554 Weighted average number of common shares outstanding - diluted 30,358,284 30,877,192 30,370,193 31,040,640 Basic earnings (loss) per common share: Continuing operations $ 0.12 $ 0.06 $ 0.90 $ 0.68 Discontinued operations — — — (0.01 ) Basic earnings per common share $ 0.12 $ 0.06 $ 0.90 $ 0.67 Diluted earnings (loss) per common share: Continuing operations $ 0.12 $ 0.06 $ 0.88 $ 0.67 Discontinued operations — (0.01 ) — (0.01 ) Diluted earnings per common share $ 0.12 $ 0.05 $ 0.88 $ 0.66 There were no anti-dilutive shares in the third quarters of fiscal year 2018 and 2017.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	(11) 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. The Company sold eighteen Mitchell’s Fish Markets and three Mitchell’s/Cameron’s Steakhouse restaurants (Mitchell’s Restaurants) on January 21, 2015 to Landry’s Inc. and Mitchell’s Entertainment, Inc., an affiliate of Landry’s Inc. (together with Landry’s Inc., Landry’s). The Company guaranteed Landry’s lease obligations aggregating $27.9 million under seven of the Mitchell’s Restaurant’s 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.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of September 30, 2018 and December 31, 2017 and for the thirteen and thirty-nine week periods ended September 30, 2018 and September 24, 2017 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of September 30, 2018, there were 155 Ruth’s Chris Steak House restaurants, including 78 Company-owned restaurants, two restaurants operating under contractual agreements and 75 franchisee-owned restaurants, including 20 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Panama, Singapore and Taiwan. All Company-owned restaurants are located in the United States. A new Company-owned Ruth’s Chris Steak House restaurant was opened in Jersey City, NJ in August 2018. Subsequent to the end of the quarter a franchisee-owned Ruth’s Chris Steak House restaurant was closed in Panama City, Panama. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended September 30, 2018 and September 24, 2017 are not necessarily indicative of the results that may be achieved for the full year. Certain information and footnote disclosures normally presented in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to the SEC’s rules and regulations. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended September 30, 2018 and September 24, 2017 each contained thirteen weeks and are referred to herein as the third quarter of fiscal year 2018 and the third quarter of fiscal year 2017, respectively. Fiscal year 2018 is a 52-week year. Fiscal year 2017 was a 53-week year.
Estimates	Estimates Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reporting of revenue and expenses during the periods to prepare these condensed consolidated financial statements in conformity with GAAP. Significant items subject to such estimates and assumptions include the carrying amounts of property and equipment, goodwill, franchise rights, and obligations related to gift cards, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates.
Recent Adopted Accounting Standard and Recent Accounting Pronouncements for Future Application	Recent Adopted Accounting Standard 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 replaces most existing revenue recognition guidance in GAAP. The Company adopted this new revenue recognition standard on January 1, 2018. See Note 2 for further information about our transition to this new revenue recognition standard. Recent Accounting Pronouncements for Future Application 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. In July 2018, the FASB issued ASU 2018-11 which provides an alternative transition method that allows entities to apply the new leases standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This transition method option is in addition to the existing transition method of using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating which transition method it will use. The Company’s restaurants operate under facility lease agreements that provide for material future lease payments. 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. The Company is implementing a new lease software program as a part of its adoption of ASU 2016-02. In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40). This update aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. This update is effective for the Company in the first quarter of fiscal year 2021. We do not believe the adoption of this guidance will have a material impact on the Company’s consolidated financial statements.
Summary of Significant Revenue Policies	Summary of Significant Revenue Policies Restaurant Sales. Restaurant sales consist of food and beverage sales by Company-owned restaurants. 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. Restaurant sales are primarily influenced by total operating weeks in the relevant period and comparable restaurant sales growth. Total operating weeks is the total number of Company-owned restaurants multiplied by the number of weeks each is in operation during the relevant period. Comparable restaurant sales growth reflects the change in year-over-year or quarter-over-quarter, as applicable, sales for the comparable restaurants. The Company defines comparable restaurants to be those Company-owned restaurants in operation for not less than eighteen months prior to the beginning of the fiscal year. Franchise Income. Franchise income includes (1) royalty income and (2) franchise and development fees charged to franchisees. Franchise royalties consist of 5.0% of adjusted gross sales from each franchisee-owned restaurant. In addition, our more recent franchise agreements require up to a 1.0% of adjusted gross sales advertising fee to be paid by the franchisee, which is applied to national advertising expenditures. Effective in fiscal year 2018, both the 5.0% royalty and the sales based advertising fees are included in franchise income on the consolidated statements of income. Prior to the adoption of Topic 606, the Company recorded advertising contributions from franchisees as a liability against which specific marketing and advertising costs were charged, which reduced the Company’s marketing expense on the consolidated statements of income. Effective with fiscal year 2018, the Company recognizes franchise development and opening fees over the life of the applicable franchise agreements. Prior to the adoption of Topic 606, the Company recognized franchise development and opening fees when a franchisee-owned restaurant opened. Other Operating Income. Other operating income consists primarily of breakage income associated with gift cards, and also includes fees earned from management agreements, banquet-related guarantee and services revenue and other incidental guest fees. The Company’s accounting method for recognizing gift card breakage revenue is the redemption method. Under the redemption method, gift card 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. Deferred Revenue. Deferred revenue primarily includes (1) the Company’s liability for gift cards that have been sold but not yet redeemed and (2) the Company’s liability for franchise development and opening fees that will be recognized over the life of the applicable franchise agreements. When gift cards are redeemed (typically within five years), the Company recognizes restaurant sales and reduces the deferred revenue liability. A portion of gift cards redeemed are used by customers to pay for sales taxes and gratuities, neither of which results in Company restaurant sales. Company issued gift cards redeemed at franchisee-owned restaurants result in royalty based franchise income and reduce the deferred revenue liability. The expected redemption value of gift cards represents the full consideration received for 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 (gift card breakage).

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue From Contract With Customer [Abstract]
Summary of Impact of Adopting Topic 606 Consolidated Financial Statements	The following tables summarize the impacts of adopting Topic 606 on the Company’s consolidated financial statements for the first thirty-nine weeks of fiscal year 2018. September 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Assets Current assets: Cash and cash equivalents $ 4,877 $ — $ 4,877 Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361 11,332 — 11,332 Inventory 7,989 — 7,989 Prepaid expenses and other 2,393 — 2,393 Total current assets 26,591 — 26,591 Property and equipment, net of accumulated depreciation 2018 - $155,895; 2017 - $144,373 120,813 — 120,813 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 2018 - $1,819; 2017 - $396 45,399 — 45,399 Other intangibles, net of accumulated amortization 2018 - $1,341; 2017 - $1,181 4,915 — 4,915 Deferred income taxes 4,949 (718 ) 4,231 Other assets 582 — 582 Total assets $ 239,771 $ (718 ) $ 239,053 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 6,537 $ — $ 6,537 Accrued payroll 14,130 — 14,130 Accrued expenses 7,779 — 7,779 Deferred revenue 36,794 (126 ) 36,668 Other current liabilities 3,541 — 3,541 Total current liabilities 68,781 (126 ) 68,655 Long-term debt 54,000 — 54,000 Deferred rent 23,004 — 23,004 Unearned franchise fees 2,803 (2,803 ) — Other liabilities 1,897 — 1,897 Total liabilities 150,485 (2,929 ) 147,556 Commitments and contingencies — — — Shareholders' equity: Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,730,779 shares issued and outstanding at September 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017 297 — 297 Additional paid-in capital 72,479 — 72,479 Retained earnings 16,510 2,211 18,721 Treasury stock, at cost; 71,950 shares at September 30, 2018 and December 31, 2017 — — — Total shareholders' equity 89,286 2,211 91,497 Total liabilities and shareholders' equity $ 239,771 $ (718 ) $ 239,053 13 Weeks Ended September 30, 2018 39 Weeks Ended September 30, 2018 Balances without Balances without As Reported Adjustments adoption of Topic 606 As Reported Adjustments adoption of Topic 606 Revenues: Restaurant sales $ 93,488 $ 226 (1) $ 93,714 $ 307,390 $ 696 (1) $ 308,086 Franchise income 4,030 (415 ) (2) 3,615 12,905 (1,265 ) (2) 11,640 Other operating income 1,497 — 1,497 4,880 — 4,880 Total revenues 99,015 (189 ) 98,826 325,175 (569 ) 324,606 Costs and expenses: Food and beverage costs 26,440 — 26,440 86,894 — 86,894 Restaurant operating expenses 49,626 — 49,626 151,328 — 151,328 Marketing and advertising 3,813 (133 ) (3) 3,680 11,930 (427 ) (3) 11,503 General and administrative costs 8,809 — 8,809 27,056 — 27,056 Depreciation and amortization expenses 4,628 — 4,628 13,762 — 13,762 Pre-opening costs 845 — 845 1,258 — 1,258 Total costs and expenses 94,161 (133 ) 94,028 292,228 (427 ) 291,801 Operating income 4,854 (56 ) 4,798 32,947 (142 ) 32,805 Other income (expense): Interest expense, net (470 ) — (470 ) (1,253 ) — (1,253 ) Other (65 ) — (65 ) (31 ) — (31 ) Income from continuing operations before income tax expense 4,319 (56 ) 4,263 31,663 (142 ) 31,521 Income tax expense 727 (14 ) (4) 713 4,873 (35 ) (4) 4,838 Income from continuing operations 3,592 (42 ) 3,550 26,790 (107 ) 26,683 Income from discontinued operations, net of income taxes 9 — 9 30 — 30 Net income $ 3,601 $ (42 ) $ 3,559 $ 26,820 $ (107 ) $ 26,713 (1) The reclassification of discounts recognized on the sale of gift cards from marketing expense to restaurant sales on the consolidated statements of income totaled $226 thousand in the third quarter of fiscal year 2018 and $696 thousand in the first thirty-nine weeks of fiscal year 2018. (2) In the third quarter of fiscal year 2018, the Company recognized $359 thousand of advertising contributions from franchisees and $56 thousand of franchise development and opening fees in excess of fees that would have been recognized had Topic 606 not been adopted. In the first thirty-nine weeks of fiscal year 2018, the Company recognized $1.1 million of advertising contributions from franchisees and $142 thousand of franchise development and opening fees in excess of fees that would have been recognized had Topic 606 not been adopted. (3) The Company recognized $359 thousand of advertising contributions from franchisees in the third quarter of fiscal year 2018 and $1.1 million and of advertising contributions from franchisees in the first thirty-nine weeks of fiscal year 2018 which prior to the adoption of Topic 606 were recognized as a reduction to marketing and advertising expense. Discounts recognized on the sale of gift cards were reclassified from marketing expense to restaurant sales on the consolidated statements of income, which totaled $226 thousand in the third quarter of fiscal year 2018 and $696 thousand in the first thirty-nine weeks of fiscal year 2018. (4) Income tax expense related to the pre-tax income impact of the adjustments is calculated using the Company’s marginal federal and state income tax rates. 39 Weeks Ended September 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Cash flows from operating activities: Net income $ 26,820 $ (107 ) $ 26,713 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 13,762 — 13,762 Deferred income taxes 744 — 744 Non-cash interest expense 62 — 62 Loss on the disposal of property and equipment, net 21 — 21 Debt issuance costs written-off — — — Amortization of below market lease 59 — 59 Stock-based compensation expense 5,720 — 5,720 Changes in operating assets and liabilities: Accounts receivable 10,295 — 10,295 Inventories 700 — 700 Prepaid expenses and other 287 — 287 Other assets — — — Accounts payable and accrued expenses (9,797 ) — (9,797 ) Deferred revenue (6,070 ) 142 (5,928 ) Deferred rent 834 — 834 Other liabilities (2,895 ) (35 ) (2,930 ) Net cash provided by operating activities 40,542 — 40,542 Net cash used in investing activities (23,284 ) — (23,284 ) Net cash used in financing activities (16,432 ) — (16,432 ) Net increase in cash and cash equivalents $ 826 — $ 826
Summary of Disaggregated Revenue by Major Component for Each Category	In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of income. 13 Weeks Ended September 30, 2018: Domestic International Total Revenue Restaurant sales $ 93,488 $ — $ 93,488 Franchise income 3,391 639 4,030 Other operating income 1,497 — 1,497 Total revenue $ 98,376 $ 639 $ 99,015 13 Weeks Ended September 24, 2017: Domestic International Total Revenue Restaurant sales $ 79,442 $ — $ 79,442 Franchise income 3,534 684 4,218 Other operating income 1,507 — 1,507 Total revenue $ 84,483 $ 684 $ 85,167 39 Weeks Ended September 30, 2018: Domestic International Total Revenue Restaurant sales $ 307,390 $ — $ 307,390 Franchise income 10,849 2,056 12,905 Other operating income 4,880 — 4,880 Total revenue $ 323,119 $ 2,056 $ 325,175 39 Weeks Ended September 24, 2017: Domestic International Total Revenue Restaurant sales $ 273,042 $ — $ 273,042 Franchise income 10,737 2,128 12,865 Other operating income 4,813 — 4,813 Total revenue $ 288,592 $ 2,128 $ 290,720
Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers	The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). September 30, December 31, 2018 2017 Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361 $ 10,736 $ 21,130 Deferred revenue $ 36,794 $ 42,596 Unearned franchise fees $ 2,803 $ —
Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees	Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2018 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 31, 2017 $ 42,596 $ — Increase (decrease) due to the cumulative effect of adopting Topic 606 (22 ) 3,092 Decreases in the beginning balance from gift card redemptions (24,549 ) — Increases due to proceeds received, excluding amounts recognized during the period 18,709 — Decreases due to recognition of franchise development and opening fees — (292 ) Other 60 3 Balance at September 30, 2018 $ 36,794 $ 2,803
Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees	The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of Fiscal Year Fiscal Year Fiscal Years More Than January 1, 2018 2018 2019 2020-2022 5 Years Franchise development and opening fees $ 3,320 $ 348 $ 226 $ 677 $ 2,069

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following (in thousands): September 30, December 31, 2018 2017 Senior Credit Facility: Revolving credit facility $ 54,000 $ 50,000 Less current maturities — — $ 54,000 $ 50,000

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2018
Stockholders Equity Note Abstract
Schedule of Dividends Declared and Payable	Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2018 February 21, 2018 $ 0.11 March 8, 2018 $ 3,390 March 22, 2018 May 4, 2018 $ 0.11 May 24, 2018 $ 3,397 June 7, 2018 August 10, 2018 $ 0.11 August 23, 2018 $ 3,389 September 6, 2018 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

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
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

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	13 Weeks Ended 39 Weeks Ended September 30, September 24, September 30, September 24, 2018 2017 2018 2017 Revenues: Company-owned steakhouse restaurants $ 94,481 $ 80,390 $ 310,181 $ 275,732 Franchise operations 4,030 4,218 12,905 12,865 Unallocated other revenue and revenue discounts 504 559 2,089 2,123 Total revenues $ 99,015 $ 85,167 $ 325,175 $ 290,720 Segment profits: Company-owned steakhouse restaurants $ 18,415 $ 12,476 $ 71,959 $ 60,674 Franchise operations 4,030 4,218 12,905 12,865 Total segment profit 22,445 16,694 84,864 73,539 Unallocated operating income 504 559 2,089 2,123 Marketing and advertising expenses (3,813 ) (3,197 ) (11,930 ) (9,056 ) General and administrative costs (8,809 ) (7,096 ) (27,056 ) (23,267 ) Depreciation and amortization expenses (4,628 ) (3,852 ) (13,762 ) (11,089 ) Pre-opening costs (845 ) (121 ) (1,258 ) (1,473 ) Interest expense, net (470 ) (197 ) (1,253 ) (521 ) Other income (65 ) (6 ) (31 ) 33 Income from continuing operations before income tax expense $ 4,319 $ 2,784 $ 31,663 $ 30,289 Capital expenditures: Company-owned steakhouse restaurants $ 9,574 $ 3,600 $ 20,615 $ 13,592 Corporate assets 650 77 1,498 734 Total capital expenditures $ 10,224 $ 3,677 $ 22,113 $ 14,326
Segment Information, Assets	September 30, December 31, 2018 2017 Total assets: Company-owned steakhouse restaurants $ 229,285 $ 223,354 Franchise operations 2,178 3,021 Corporate assets - unallocated 3,359 10,774 Deferred income taxes - unallocated 4,949 4,947 Total assets $ 239,771 $ 242,096

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	39 Weeks Ended September 30, September 24, 2018 2017 Income tax expense at statutory rates 21.0 % 35.0 % Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 3.6 % 3.0 % Federal employment tax credits (9.6 %) (7.0 %) Other 0.4 % 0.8 % Effective tax rate 15.4 % 31.8 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	13 Weeks Ended 39 Weeks Ended September 30, September 24, September 30, September 24, 2018 2017 2018 2017 Income from continuing operations $ 3,592 $ 1,767 $ 26,790 $ 20,657 Income (loss) from discontinued operations, net of income taxes 9 (71 ) 30 (101 ) Net income $ 3,601 $ 1,696 $ 26,820 $ 20,556 Shares: Weighted average number of common shares outstanding - basic 29,720,472 30,348,180 29,708,055 30,490,554 Weighted average number of common shares outstanding - diluted 30,358,284 30,877,192 30,370,193 31,040,640 Basic earnings (loss) per common share: Continuing operations $ 0.12 $ 0.06 $ 0.90 $ 0.68 Discontinued operations — — — (0.01 ) Basic earnings per common share $ 0.12 $ 0.06 $ 0.90 $ 0.67 Diluted earnings (loss) per common share: Continuing operations $ 0.12 $ 0.06 $ 0.88 $ 0.67 Discontinued operations — (0.01 ) — (0.01 ) Diluted earnings per common share $ 0.12 $ 0.05 $ 0.88 $ 0.66

The Company and Basis of Pres_2

The Company and Basis of Presentation (Details Textual) - Ruths Chris Steak House [Member]	Sep. 30, 2018Restaurant
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	155
Company [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	78
Contractual Agreement [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	2
Franchised Units [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	75
Franchised Units [Member] | International [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	20

Revenue (Details Textual)

Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017	Jan. 01, 2018	Dec. 31, 2017	Dec. 25, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred revenue	$ 36,794		$ 36,794			$ 42,596
Deferred income taxes	4,949		4,949			4,947
Shareholders equity	89,286	$ 80,369	89,286	$ 80,369		$ 79,504	$ 79,009
Advertising Contributions from Franchisees	359		1,100
Revenues	99,015	85,167	$ 325,175	290,720
Maximum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Period for redemption of gift cards			5 years
Franchise Income [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Percentage of franchise royalties on adjusted gross sales of franchisee			5.00%
Percentage of advertising fee to be paid by franchisee upon adjusted gross sales			1.00%
Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	93,488	$ 79,442	$ 307,390	$ 273,042
ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	99,015		325,175
ASC Topic 606 [Member] | Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	93,488		307,390
ASC Topic 606 [Member] | Adjustments due to Adoption of Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred revenue	126		126		$ 3,100
Deferred income taxes	718		718		746
Shareholders equity	(2,211)		(2,211)		$ (2,300)
Advertising Contributions from Franchisees	359		1,100
Revenues	189		569
ASC Topic 606 [Member] | Adjustments due to Adoption of Topic 606 [Member] | Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	$ (226)		$ (696)

Revenue - Summary of Impact of

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Dec. 25, 2016
Current assets:
Cash and cash equivalents	$ 4,877		$ 4,051	$ 4,862	$ 3,788
Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361	11,332		21,626
Inventory	7,989		8,688
Prepaid expenses and other	2,393		2,680
Total current assets	26,591		37,045
Property and equipment, net of accumulated depreciation 2018 - $155,895; 2017 - $144,373	120,813		112,212
Goodwill	36,522		36,522
Deferred income taxes	4,949		4,947
Other assets	582		644
Total assets	239,771		242,096
Current liabilities:
Accounts payable	6,537		10,510
Accrued payroll	14,130		15,903
Accrued expenses	7,779		11,203
Deferred revenue	36,794		42,596
Other current liabilities	3,541		8,313
Total current liabilities	68,781		88,525
Long-term debt	54,000		50,000
Deferred rent	23,004		21,993
Unearned franchise fees	2,803
Other liabilities	1,897		2,074
Total liabilities	150,485		162,592
Commitments and contingencies
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,730,779 shares issued and outstanding at September 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	297		296
Additional paid-in capital	72,479		77,017
Retained earnings	16,510		2,191
Treasury stock, at cost; 71,950 shares at September 30, 2018 and December 31, 2017
Total shareholders' equity	89,286		79,504	$ 80,369	$ 79,009
Total liabilities and shareholders' equity	239,771		242,096
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	45,399		46,822
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	4,915		$ 3,904
ASC Topic 606 [Member] | Adjustments [Member]
Current assets:
Deferred income taxes	718	$ 746
Total assets	718
Current liabilities:
Deferred revenue	126	3,100
Total current liabilities	126
Unearned franchise fees	2,803
Total liabilities	2,929
Commitments and contingencies
Shareholders' equity:
Retained earnings	(2,211)
Total shareholders' equity	(2,211)	$ (2,300)
Total liabilities and shareholders' equity	718
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Cash and cash equivalents	4,877
Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361	11,332
Inventory	7,989
Prepaid expenses and other	2,393
Total current assets	26,591
Property and equipment, net of accumulated depreciation 2018 - $155,895; 2017 - $144,373	120,813
Goodwill	36,522
Deferred income taxes	4,231
Other assets	582
Total assets	239,053
Current liabilities:
Accounts payable	6,537
Accrued payroll	14,130
Accrued expenses	7,779
Deferred revenue	36,668
Other current liabilities	3,541
Total current liabilities	68,655
Long-term debt	54,000
Deferred rent	23,004
Other liabilities	1,897
Total liabilities	147,556
Commitments and contingencies
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,730,779 shares issued and outstanding at September 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	297
Additional paid-in capital	72,479
Retained earnings	18,721
Total shareholders' equity	91,497
Total liabilities and shareholders' equity	239,053
ASC Topic 606 [Member] | Franchise Rights [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Intangible assets, net of accumulated amortization	45,399
ASC Topic 606 [Member] | Other Intangible Assets [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,915

Revenue - Summary of Impact o_2

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Balance Sheets (Details) (Parentheticals) - USD ($) $ / shares in Units, $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Allowance for doubtful accounts	$ 371	$ 361
Property and equipment, accumulated depreciation	$ 155,895	$ 144,373
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)	29,730,779	29,645,790
Common stock, shares outstanding (in shares)	29,730,779	29,645,790
Treasury stock, shares (in shares)	71,950	71,950
ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Allowance for doubtful accounts	$ 371	$ 361
Property and equipment, accumulated depreciation	$ 155,895	$ 144,373
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)	29,730,779	29,645,790
Common stock, shares outstanding (in shares)	29,730,779	29,645,790
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	$ 1,819	$ 396
Franchise Rights [Member] | ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	1,819	396
Other Intangible Assets [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	1,341	1,181
Other Intangible Assets [Member] | ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	$ 1,341	$ 1,181

Revenue - Summary of Impact o_3

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Revenues:
Revenues	$ 99,015	$ 85,167	$ 325,175	$ 290,720
Costs and expenses:
Marketing and advertising	3,813	3,197	11,930	9,056
General and administrative costs	8,809	7,096	27,056	23,267
Depreciation and amortization expenses	4,628	3,852	13,762	11,089
Pre-opening costs	845	121	1,258	1,473
Total costs and expenses	94,161	82,180	292,228	259,943
Operating income	4,854	2,987	32,947	30,777
Other income (expense):
Interest expense, net	(470)	(197)	(1,253)	(521)
Other	(65)	(6)	(31)	33
Income from continuing operations before income tax expense	4,319	2,784	31,663	30,289
Income tax expense	727	1,017	4,873	9,632
Income from continuing operations	3,592	1,767	26,790	20,657
Income from discontinued operations, net of income taxes	9	(71)	30	(101)
Net income	3,601	1,696	26,820	20,556
Restaurant Sales [Member]
Revenues:
Revenues	93,488	79,442	307,390	273,042
Franchise Income [Member]
Revenues:
Revenues	4,030	4,218	12,905	12,865
Other Operating Income [Member]
Revenues:
Revenues	1,497	1,507	4,880	4,813
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	26,440	25,319	86,894	82,012
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	49,626	$ 42,595	151,328	$ 133,046
ASC Topic 606 [Member]
Revenues:
Revenues	99,015		325,175
Costs and expenses:
Marketing and advertising	3,813		11,930
General and administrative costs	8,809		27,056
Depreciation and amortization expenses	4,628		13,762
Pre-opening costs	845		1,258
Total costs and expenses	94,161		292,228
Operating income	4,854		32,947
Other income (expense):
Interest expense, net	(470)		(1,253)
Other	(65)		(31)
Income from continuing operations before income tax expense	4,319		31,663
Income tax expense	727		4,873
Income from continuing operations	3,592		26,790
Income from discontinued operations, net of income taxes	9		30
Net income	3,601		26,820
ASC Topic 606 [Member] | Adjustments [Member]
Revenues:
Revenues	189		569
Costs and expenses:
Marketing and advertising	133		427
Total costs and expenses	133		427
Operating income	56		142
Other income (expense):
Income from continuing operations before income tax expense	56		142
Income tax expense	14		35
Income from continuing operations	42		107
Net income	42		107
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues	98,826		324,606
Costs and expenses:
Marketing and advertising	3,680		11,503
General and administrative costs	8,809		27,056
Depreciation and amortization expenses	4,628		13,762
Pre-opening costs	845		1,258
Total costs and expenses	94,028		291,801
Operating income	4,798		32,805
Other income (expense):
Interest expense, net	(470)		(1,253)
Other	(65)		(31)
Income from continuing operations before income tax expense	4,263		31,521
Income tax expense	713		4,838
Income from continuing operations	3,550		26,683
Income from discontinued operations, net of income taxes	9		30
Net income	3,559		26,713
ASC Topic 606 [Member] | Restaurant Sales [Member]
Revenues:
Revenues	93,488		307,390
ASC Topic 606 [Member] | Restaurant Sales [Member] | Adjustments [Member]
Revenues:
Revenues	(226)		(696)
ASC Topic 606 [Member] | Restaurant Sales [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues	93,714		308,086
ASC Topic 606 [Member] | Franchise Income [Member]
Revenues:
Revenues	4,030		12,905
ASC Topic 606 [Member] | Franchise Income [Member] | Adjustments [Member]
Revenues:
Revenues	415		1,265
ASC Topic 606 [Member] | Franchise Income [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues	3,615		11,640
ASC Topic 606 [Member] | Other Operating Income [Member]
Revenues:
Revenues	1,497		4,880
ASC Topic 606 [Member] | Other Operating Income [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues	1,497		4,880
ASC Topic 606 [Member] | Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	26,440		86,894
ASC Topic 606 [Member] | Food and Beverage [Member] | Balances without adoption of Topic 606 [Member]
Costs and expenses:
Cost of goods sold	26,440		86,894
ASC Topic 606 [Member] | Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	49,626		151,328
ASC Topic 606 [Member] | Restaurant Operating Expenses [Member] | Balances without adoption of Topic 606 [Member]
Costs and expenses:
Cost of goods sold	$ 49,626		$ 151,328

Revenue - Summary of Impact o_4

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Statements of Income (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	$ 99,015	$ 85,167	$ 325,175	$ 290,720
Advertising Contributions from Franchisees	359		1,100
Franchise development and opening fees	56		142
Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	93,488	$ 79,442	307,390	$ 273,042
ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	99,015		325,175
ASC Topic 606 [Member] | Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	93,488		307,390
ASC Topic 606 [Member] | Adjustments due to Adoption of Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	189		569
Advertising Contributions from Franchisees	359		1,100
ASC Topic 606 [Member] | Adjustments due to Adoption of Topic 606 [Member] | Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	$ (226)		$ (696)

Revenue - Summary of Impact o_5

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Cash flows from operating activities:
Net income	$ 3,601	$ 1,696	$ 26,820	$ 20,556
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			13,762	11,089
Deferred income taxes			744	4,472
Non-cash interest expense			62	97
Debt issuance costs written-off				16
Amortization of below market lease			59
Stock-based compensation expense			5,720	5,080
Loss on the disposal of property and equipment, net			21
Changes in operating assets and liabilities:
Accounts receivable			10,295	11,002
Inventories			700	149
Prepaid expenses and other			287	217
Other assets				356
Accounts payable and accrued expenses			(9,797)	(6,064)
Deferred revenue			(6,070)	(10,671)
Deferred rent			834	493
Other liabilities			(2,895)	(1,702)
Net cash provided by operating activities			40,542	35,090
Net cash used in investing activities			(23,284)	(14,326)
Net cash used in financing activities			(16,432)	(19,690)
Net increase in cash and cash equivalents			826	$ 1,074
ASC Topic 606 [Member]
Cash flows from operating activities:
Net income	3,601		26,820
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			13,762
Deferred income taxes			744
Non-cash interest expense			62
Amortization of below market lease			59
Stock-based compensation expense			5,720
Loss on the disposal of property and equipment, net			21
Changes in operating assets and liabilities:
Accounts receivable			10,295
Inventories			700
Prepaid expenses and other			287
Accounts payable and accrued expenses			(9,797)
Deferred revenue			(6,070)
Deferred rent			834
Other liabilities			(2,895)
Net cash provided by operating activities			40,542
Net cash used in investing activities			(23,284)
Net cash used in financing activities			(16,432)
Net increase in cash and cash equivalents			826
ASC Topic 606 [Member] | Adjustments [Member]
Cash flows from operating activities:
Net income	42		107
Changes in operating assets and liabilities:
Deferred revenue			(142)
Other liabilities			35
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Cash flows from operating activities:
Net income	$ 3,559		26,713
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			13,762
Deferred income taxes			744
Non-cash interest expense			62
Amortization of below market lease			59
Stock-based compensation expense			5,720
Loss on the disposal of property and equipment, net			21
Changes in operating assets and liabilities:
Accounts receivable			10,295
Inventories			700
Prepaid expenses and other			287
Accounts payable and accrued expenses			(9,797)
Deferred revenue			(5,928)
Deferred rent			834
Other liabilities			(2,930)
Net cash provided by operating activities			40,542
Net cash used in investing activities			(23,284)
Net cash used in financing activities			(16,432)
Net increase in cash and cash equivalents			$ 826

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Disaggregation Of Revenue [Line Items]
Revenues	$ 99,015	$ 85,167	$ 325,175	$ 290,720
Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	93,488	79,442	307,390	273,042
Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	4,030	4,218	12,905	12,865
Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,497	1,507	4,880	4,813
Domestic [Member]
Disaggregation Of Revenue [Line Items]
Revenues	98,376	84,483	323,119	288,592
Domestic [Member] | Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	93,488	79,442	307,390	273,042
Domestic [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	3,391	3,534	10,849	10,737
Domestic [Member] | Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,497	1,507	4,880	4,813
International [Member]
Disaggregation Of Revenue [Line Items]
Revenues	639	684	2,056	2,128
International [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 639	$ 684	$ 2,056	$ 2,128

Revenue - Summary of Receivable

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Revenue From Contract With Customer [Abstract]
Accounts receivable, less allowance for doubtful accounts 2018 - $371; 2017 - $361	$ 10,736	$ 21,130
Deferred revenue	36,794	$ 42,596
Unearned franchise fees	$ 2,803

Revenue - Summary of Receivab_2

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Revenue From Contract With Customer [Abstract]
Allowance for doubtful accounts	$ 371	$ 361

Revenue - Summary of Significan

Revenue - Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Disaggregation Of Revenue [Line Items]
Deferred Revenue, Beginning balance	$ 42,596
Deferred Revenue, Decreases in the beginning balance from gift card redemptions	(24,549)
Deferred Revenue, Increases due to proceeds received, excluding amounts recognized during the period	18,709
Deferred Revenue, Other	60
Deferred Revenue, Ending balance	36,794
Unearned Franchise Fees, Decreases due to recognition of franchise development and opening fees	(292)
Unearned Franchise Fees, Other	3
Unearned Franchise Fees, Ending balance	2,803
ASC Topic 606 [Member]
Disaggregation Of Revenue [Line Items]
Deferred Revenue, Increase (decrease) due to the cumulative effect of adopting Topic 606	(22)
Unearned Franchise Fees, Increase (decrease) due to the cumulative effect of adopting Topic 606	$ 3,092

Revenue - Summary of Recognitio

Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details) $ in Thousands	Dec. 31, 2017USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-01-01
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	1 year
Franchise development and opening fees	$ 348
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-12-31
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	1 year
Franchise development and opening fees	$ 226
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-12-30
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	3 years
Franchise development and opening fees	$ 677
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2022-12-26
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period
Franchise development and opening fees	$ 2,069
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: (nil)
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period
Franchise development and opening fees	$ 3,320

Hawaii Acquisition (Details Tex

Hawaii Acquisition (Details Textual) - USD ($) $ in Millions	Dec. 12, 2017	Sep. 30, 2018
Business Acquisition [Line Items]
Business combination, Integration related costs		$ 1.3
Hawaiian Restaurants [Member]
Business Acquisition [Line Items]
Acquisition of franchise restaurant, net of cash acquired	$ 35.4
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

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Revolving credit facility	$ 54,000	$ 50,000
Long-term debt	$ 54,000	$ 50,000

Long-term Debt (Details Textual

Long-term Debt (Details Textual) - USD ($)	Feb. 02, 2017	Sep. 30, 2018
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.70%
Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Debt Instrument, Maturity Date		Feb. 2, 2022
Senior Credit Facility [Member]
Long-term Line of Credit		$ 54,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 31,800,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.20%
Letter of Credit [Member]
Letters of Credit Outstanding, Amount		$ 4,200,000
Long-term Debt, Weighted Average Interest Rate, at Point in Time		1.60%
Letter of Credit [Member] | Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000
Revolving Credit Facility [Member] | Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	90,000,000
Line of Credit Facility, Maximum Borrowing Capacity upon Satisfaction of Certain Conditions	$ 150,000,000
Revolving Credit Facility [Member] | Federal Funds Rate [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread Added to Reference Rate to Compute Base Rate	0.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) | Credit Agreement [Member]
Debt Instrument, Basis Spread Added to Reference Rate to Compute Base Rate	1.00%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) | Minimum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) | Maximum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Revolving Credit Facility [Member] | Base Rate | Minimum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Base Rate | Maximum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Swingline Loans [Member] | Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000

Shareholders' Equity (Details T

Shareholders' Equity (Details Textual) - USD ($)	Nov. 02, 2018	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017	Oct. 31, 2017
Dividends Payable [Line Items]
Cash dividends declared per common share		$ 0.11	$ 0.09	$ 0.33	$ 0.27
Restricted Stock [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		1,076,906		1,076,906
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Payment Date				Jun. 7, 2018	Jun. 1, 2017
Dividend record date				May 24, 2018	May 18, 2017
Subsequent Event [Member] | Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Cash dividends declared per common share	$ 0.11
Dividends Payable, Current	$ 3,400,000
Payment Date	Nov. 29, 2018
Dividend record date	Nov. 15, 2018
The 2017 Share Repurchase Plan [Member]
Dividends Payable [Line Items]
Stock Repurchase Program, Authorized Amount						$ 60,000,000
Share repurchased				224,605
Stock Repurchased and Retired During Period, Value				$ 5,900,000
Stock Repurchased and Retired During Period, Average Cost per Share				$ 26.46
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 44,700,000		$ 44,700,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017
Dividend Declared 1 [Member]
Dividends Payable [Line Items]
Declaration Date	Feb. 21, 2018	Feb. 17, 2017
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09
Record Date	Mar. 8, 2018	Feb. 23, 2017
Total Amount	$ 3,390	$ 2,862
Payment Date	Mar. 22, 2018	Mar. 9, 2017
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Declaration Date	May 4, 2018	May 5, 2017
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09
Record Date	May 24, 2018	May 18, 2017
Total Amount	$ 3,397	$ 2,862
Payment Date	Jun. 7, 2018	Jun. 1, 2017
Dividend Declared 3 [Member]
Dividends Payable [Line Items]
Declaration Date	Aug. 10, 2018	Jul. 28, 2017
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09
Record Date	Aug. 23, 2018	Aug. 10, 2017
Total Amount	$ 3,389	$ 2,844
Payment Date	Sep. 6, 2018	Aug. 24, 2017

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual)	Sep. 30, 2018USD ($)
Fair Value, Measurements, Nonrecurring [Member]
Non-financial assets measured at fair value on non recurring basis	$ 0

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

Segment Information (Details Te

Segment Information (Details Textual)	9 Months Ended
	Sep. 30, 2018RestaurantSegment
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
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	78
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	75

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Revenues:
Revenues	$ 99,015	$ 85,167	$ 325,175	$ 290,720
Segment profits:
Gross profit	22,445	16,694	84,864	73,539
Unallocated operating income	504	559	2,089	2,123
Marketing and advertising expenses	(3,813)	(3,197)	(11,930)	(9,056)
General and administrative costs	(8,809)	(7,096)	(27,056)	(23,267)
Depreciation and amortization expenses	(4,628)	(3,852)	(13,762)	(11,089)
Pre-opening costs	(845)	(121)	(1,258)	(1,473)
Interest expense, net	(470)	(197)	(1,253)	(521)
Other	(65)	(6)	(31)	33
Income from continuing operations before income tax expense	4,319	2,784	31,663	30,289
Capital expenditures:
Capital expenditure	10,224	3,677	22,113	14,326
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues	94,481	80,390	310,181	275,732
Segment profits:
Gross profit	18,415	12,476	71,959	60,674
Capital expenditures:
Capital expenditure	9,574	3,600	20,615	13,592
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues	4,030	4,218	12,905	12,865
Segment profits:
Gross profit	4,030	4,218	12,905	12,865
Segment Reconciling Items [Member]
Revenues:
Revenues	504	559	2,089	2,123
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure	$ 650	$ 77	$ 1,498	$ 734

Segment Information - Segment_2

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Assets	$ 239,771	$ 242,096
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	229,285	223,354
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	2,178	3,021
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	3,359	10,774
Deferred income taxes - unallocated	$ 4,949	$ 4,947

Stock-based Employee Compensa_2

Stock-based Employee Compensation (Details Textual) - USD ($) $ in Millions	May 15, 2018	Sep. 30, 2018	Sep. 24, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense		$ 5.7	$ 5.1
Omnibus Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized Number of Shares Reserved for Future grants	2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		2,464,826
Stock Issued During Period, Shares, Restricted Stock Award, Gross		355,843
Omnibus Incentive Plan 2018 [Member] | Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		36,718
Omnibus Incentive Plan 2018 [Member] | Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		99,700
Omnibus Incentive Plan 2018 [Member] | Share-based Compensation Award, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		97,093
Omnibus Incentive Plan 2018 [Member] | Share-based Compensation Award, Tranche Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		41,666
Omnibus Incentive Plan 2018 [Member] | Share Based Compensation Award, Tranche Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		80,666
Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiration date	May 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares, Cancelled	1,649,394
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		7,465
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		1,076,906
Restricted Stock [Member] | 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, Equity Instruments Other than Options, Nonvested, Number		947,906

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Dec. 31, 2017
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense at statutory rates	21.00%	35.00%	35.00%
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit	3.60%	3.00%
Federal employment tax credits	(9.60%)	(7.00%)
Other	0.40%	0.80%
Effective tax rate	15.40%	31.80%

Income Taxes (Details Textual)

Income Taxes (Details Textual)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal statutory tax rate	21.00%	35.00%	35.00%

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		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Earnings Per Share [Abstract]
Income from continuing operations	$ 3,592	$ 1,767	$ 26,790	$ 20,657
Income (loss) from discontinued operations, net of income taxes	9	(71)	30	(101)
Net income	$ 3,601	$ 1,696	$ 26,820	$ 20,556
Shares:
Basic (in shares)	29,720,472	30,348,180	29,708,055	30,490,554
Diluted (in shares)	30,358,284	30,877,192	30,370,193	31,040,640
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 0.12	$ 0.06	$ 0.90	$ 0.68
Discontinued operations (in dollars per share)				(0.01)
Basic earnings per share	0.12	0.06	0.90	0.67
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.12	0.06	0.88	0.67
Discontinued operations (in dollars per share)		(0.01)		(0.01)
Diluted earnings per share	$ 0.12	$ 0.05	$ 0.88	$ 0.66

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 24, 2017	Sep. 30, 2018	Sep. 24, 2017
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0	727	857
Weighted Average Exercise Prices Anti Dilutive Stock Options			$ 0	$ 21.60

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) $ in Millions	Sep. 30, 2018USD ($)Supplier	Jan. 21, 2015Restaurant
Loss Contingencies [Line Items]
Number of Suppliers | Supplier	2
Lease Obligations Guaranteed | $	$ 27.9
Mitchells Fish Market [Member] | Company-owned Fish Market Restaurants [Member]
Loss Contingencies [Line Items]
Number of Restaurants		18
Camerons Mitchell Steak house [Member] | Company-owned Steakhouse Restaurants [Member]
Loss Contingencies [Line Items]
Number of Restaurants		3