Ruths Hospitality (RUTH) 10-K 28 Feb 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2018	Feb. 22, 2019	Jul. 01, 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	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Public Float			$ 832,984,833
Document Type	10-K
Document Period End Date	Dec. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		30,340,720
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		1,095,738

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Current assets:
Cash and cash equivalents	$ 5,062	$ 4,051	$ 3,788	$ 3,095
Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361	19,476	21,626
Inventory	9,296	8,688
Prepaid expenses and other	2,528	2,680
Total current assets	36,362	37,045
Property and equipment, net of accumulated depreciation 2018 - $160,153; 2017 - $144,373	125,991	112,212
Goodwill	36,522	36,522
Intangible assets, net of accumulated amortization	49,781
Deferred income taxes	5,353	4,947
Other assets	604	644
Total assets	254,613	242,096	207,472
Current liabilities:
Accounts payable	10,273	10,510
Accrued payroll	19,475	15,903
Accrued expenses	10,535	11,203
Deferred revenue	48,370	42,596
Other current liabilities	6,619	8,313
Total current liabilities	95,272	88,525
Long-term debt	41,000	50,000
Deferred rent	23,692	21,993
Unearned franchise fees	2,680
Other liabilities	1,837	2,074
Total liabilities	164,481	162,592
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,268,776 shares issued and outstanding at December 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	293	296
Additional paid-in capital	61,819	77,017
Retained earnings	28,020	2,191
Treasury stock, at cost; 71,950 shares at December 30, 2018 and December 31, 2017
Total shareholders' equity	90,132	79,504	$ 79,009	$ 97,902
Total liabilities and shareholders' equity	254,613	242,096
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	44,919	46,822
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,862	$ 3,904

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 322	$ 361
Property and equipment, accumulated depreciation	160,153	$ 144,373
Finite-lived intangible assets, accumulated amortization	$ 3,694
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)	29,268,776	29,645,790
Common stock, shares outstanding (in shares)	29,268,776	29,645,790
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 2,299	$ 396
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,395	$ 1,181

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Revenues:
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Costs and expenses:
Marketing and advertising									16,639	12,724	11,406
General and administrative costs									37,253	32,700	31,488
Depreciation and amortization expenses									18,538	14,995	13,434
Pre-opening costs									1,875	2,013	1,986
Loss on impairment					3,904					3,904
Total costs and expenses									400,675	368,141	338,388
Operating income	18,713	4,854	11,705	16,388	15,906	2,987	11,545	16,245	51,659	46,682	47,559
Other income (expense):
Interest expense, net	(486)	(470)	(403)	(380)	(300)	(197)	(144)	(179)	(1,739)	(821)	(1,154)
Other	(42)	(65)	22	12	19	(6)	14	24	(73)	53	10
Income from continuing operations before income tax expense	18,185	4,319	11,324	16,020	15,625	2,784	11,415	16,090	49,847	45,914	46,415
Income tax expense	3,375	727	1,763	2,384	6,036	1,017	3,611	5,005	8,247	15,669	15,660
Income from continuing operations	14,810	3,592	9,561	13,636	9,589	1,767	7,804	11,085	41,600	30,245	30,755
Income (loss) from discontinued operations, net of income taxes	50	9	12	10	(8)	(71)	7	(37)	80	(108)	(290)
Net income	$ 14,860	$ 3,601	$ 9,573	$ 13,646	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 41,680	$ 30,137	$ 30,465
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 0.50	$ 0.12	$ 0.32	$ 0.46	$ 0.32	$ 0.06	$ 0.26	$ 0.36	$ 1.40	$ 1	$ 0.97
Discontinued operations (in dollars per share)									0.01	(0.01)	(0.01)
Basic earnings per share	0.50	0.12	0.32	0.46	0.32	0.06	0.26	0.36	1.41	0.99	0.96
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.49	0.12	0.32	0.45	0.31	0.06	0.25	0.35	1.37	0.98	0.96
Discontinued operations (in dollars per share)						(0.01)			0.01	(0.01)	(0.01)
Diluted earnings per share	0.49	0.12	0.32	0.45	0.31	0.05	0.25	0.35	$ 1.38	$ 0.97	$ 0.95
Shares used in computing earnings (loss) per common share:
Basic (in shares)									29,659,461	30,346,999	31,670,189
Diluted (in shares)									30,273,841	30,916,364	32,108,965
Cash dividends declared per common share	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.09	$ 0.09	$ 0.09	$ 0.09	$ 0.44	$ 0.36	$ 0.28
Restaurant Sales [Member]
Revenues:
Revenues									$ 427,433	$ 390,434	$ 363,147
Franchise Income [Member]
Revenues:
Revenues									17,919	17,545	17,301
Other Operating Income [Member]
Revenues:
Revenues									6,982	6,844	5,499
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold									120,112	116,361	107,075
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold									$ 206,258	$ 185,444	$ 172,999

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	(Accumulated Deficit) Retained Earnings [Member]	Treasury Stock [Member]
Balance at Dec. 27, 2015	$ 97,902	$ 331	$ 135,403	$ (37,832)
Balance (in shares) at Dec. 27, 2015		33,146			72
Net income	30,465			30,465
Cash dividends	(9,195)			(9,195)
Repurchase of common stock	(45,076)	$ (28)	(45,048)
Repurchase of common stock (in shares)		(2,824)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,299)	$ 2	(1,301)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		227
Excess tax benefit from stock based compensation	378		378
Stock-based compensation	5,834		5,834
Balance at Dec. 25, 2016	79,009	$ 305	95,266	(16,562)
Balance (in shares) at Dec. 25, 2016		30,549			72
Net income	30,137			30,137
Cash dividends	(11,383)			(11,383)
Repurchase of common stock	(23,888)	$ (12)	(23,876)
Repurchase of common stock (in shares)		(1,169)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,133)	$ 3	(1,136)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		266
Stock-based compensation	6,763		6,763
Balance at Dec. 31, 2017	79,504	$ 296	77,017	2,191
Balance (in shares) at Dec. 31, 2017		29,646			72
Net income	41,680			41,680
Cash dividends	(13,527)			(13,527)
Repurchase of common stock	(18,539)	$ (7)	(18,532)
Repurchase of common stock (in shares)		(689)
Shares issued under stock compensation plan net of shares withheld for tax effects	(4,310)	$ 3	(4,313)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		312
Stock-based compensation	7,647		7,647
Cumulative effect of a change in accounting principle (Note 3)	(2,324)			(2,324)
Balance at Dec. 30, 2018	$ 90,132	$ 293	$ 61,819	$ 28,020
Balance (in shares) at Dec. 30, 2018		29,269			72

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Cash flows from operating activities:
Net income	$ 41,680,000	$ 30,137,000	$ 30,465,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	18,538,000	14,995,000	13,434,000
Deferred income taxes	341,000	4,977,000	9,384,000
Non-cash interest expense	82,000	119,000	421,000
Debt issuance costs written-off		16,000
Gain on the disposal of property and equipment, net	55,000		(108,000)
Loss on impairment		3,904,000
Amortization of below market lease	79,000	7,000
Stock-based compensation expense	7,647,000	6,763,000	5,834,000
Changes in operating assets and liabilities:
Accounts receivable	2,151,000	(836,000)	(2,259,000)
Inventories	(608,000)	(710,000)	83,000
Prepaid expenses and other	151,000	(231,000)	(1,187,000)
Other assets	(42,000)	482,000	96,000
Accounts payable and accrued expenses	2,590,000	5,718,000	(5,213,000)
Deferred revenue	5,383,000	3,692,000	2,953,000
Deferred rent	1,462,000	19,000	1,463,000
Other liabilities	(1,215,000)	(359,000)	928,000
Net cash provided by operating activities	78,294,000	68,693,000	56,294,000
Cash flows from investing activities:
Acquisition of property and equipment	(31,907,000)	(21,255,000)	(26,211,000)
Acquisition of franchise restaurant, net of cash acquired		(35,357,000)
Proceeds from sale of property and equipment			802,000
Net cash used in investing activities	(31,907,000)	(56,612,000)	(25,409,000)
Cash flows from financing activities:
Principal borrowings on long-term debt	33,000,000	70,000,000	48,000,000
Principal repayments on long-term debt	(42,000,000)	(45,000,000)	(23,000,000)
Repurchase of common stock	(18,539,000)	(23,888,000)	(45,076,000)
Cash dividend payments	(13,527,000)	(11,383,000)	(9,195,000)
Tax payments from the vesting of restricted stock and option exercises	(4,342,000)	(2,079,000)	(1,518,000)
Excess tax benefits from stock compensation			378,000
Proceeds from the exercise of stock options	32,000	945,000	219,000
Deferred financing costs	0	(413,000)	0
Net cash used in financing activities	(45,376,000)	(11,818,000)	(30,192,000)
Net increase (decrease) in cash and cash equivalents	1,011,000	263,000	693,000
Cash and cash equivalents at beginning of period	4,051,000	3,788,000	3,095,000
Cash and cash equivalents at end of period	5,062,000	4,051,000	3,788,000
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	1,658,000	667,000	729,000
Income taxes	8,467,000	10,680,000	3,625,000
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 2,390,000	$ 3,012,000	$ 3,962,000

The Company, Organization and D

The Company, Organization and Description of Business	12 Months Ended
	Dec. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company, Organization and Description of Business	(1) The Company, Organization and Description of Business Ruth’s Hospitality Group, Inc. and its subsidiaries (the Company) operate Ruth’s Chris Steak House restaurants and sell franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. At December 30, 2018, there were 156 Ruth’s Chris Steak House restaurants, of which 78 were Company-owned, 75 were franchisee-owned, and three locations were operating under contractual agreements. All Company-owned restaurants are located in the United States. The franchisee-owned restaurants include 20 international restaurants in Aruba, Canada, China, Indonesia, Japan, Mexico, Singapore and Taiwan. Two new Company-owned Ruth’s Chris Steak House restaurants opened during 2018, in Jersey City, NJ and Paramus, NJ. Franchisees opened two new restaurants during 2018, in Ft. Wayne, IN and Markham, Ontario. One new restaurant operating under a contractual agreement opened in Reno, NV. During the Company’s fiscal year 2018, a Company-owned Ruth’s Chris Steak House was closed in Washington D.C. Also during the Company’s fiscal year 2018, three franchisee-owned Ruth’s Chris Steak House restaurants in Ridgeland, MS; Dubai, United Arab Emirates and Panama City, Panama were closed. On December 12, 2017, the Company completed the acquisition of substantially all of the assets of six franchisee-owned Ruth’s Chris Steak House restaurants located in Hawaii (the “Hawaiian Restaurants”) for a cash purchase price of $35.4 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the Hawaiian Restaurants are included in the Company’s consolidated financial statements as of the date of the acquisition. For additional information, see Note 4. The following table summarizes the changes in the number of Company-owned Ruth’s Chris Steak House restaurants and franchisee-owned restaurants during the thirteen and fifty-two weeks ended December 30, 2018. 13 Weeks Ending 52 Weeks Ending December 30, 2018 December 30, 2018 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 78 75 2 155 77 76 2 155 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 1 1 1 3 2 2 1 5 Closed 1 1 0 2 1 3 0 4 End of period 78 75 3 156 78 75 3 156 % of total 50 % 48 % 2 % 100 % 50 % 48 % 2 % 100 %

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies (a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The period ended December 31, 2017 (fiscal year 2017) had a 53-week reporting period. The periods ended December 30, 2018 (fiscal year 2018) and December 25, 2016 (fiscal year 2016) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. (b) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (Topic 606), 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 3 for further information about our transition to this new revenue recognition standard. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This new lease standard requires a lessee to recognize on the balance sheet a liability to make future lease payments and a corresponding right-of-use (ROU) asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. Topic 842 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. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. The Company will use the effective date as our date of initial application. Consequently, financial information will not be updated, and the disclosures required under the new standard will not be provided for dates and periods before December 31, 2018. The new standard provides a number of optional practical expedients in transition. We expect to elect the ‘package of practical expedients’, which permits us not to reassess under the new standard our prior conclusions about lease identification, lease classification and initial direct costs. We do not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to us. The new standard also provides practical expedients for an entity’s ongoing accounting. We currently expect to elect the short-term lease recognition for all leases that qualify. This means, for those leases that qualify, we will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. We also currently expect to elect the practical expedient to not separate lease and non-lese components for all of our leases. While we continue to assess all of the effects of adoption, we currently believe the most significant effects relate to (1) the recognition of new ROU assets and lease liabilities on our balance sheet for real estate operating leases; (2) the derecognition of deferred rent and tenant allowances for existing operating leases; (3) the derecognition of existing deferred gains on previous sale-leaseback transactions and (4) the derecognition of existing intangible assets related to below market leases. On adoption, we currently expect to: - Recognize additional operating liabilities ranging from $160 million to $180 million, with corresponding ROU assets of the same amount based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. Our leases do not have readily determinable rates implicit in the leases; therefore, the discount rate used to measure our lease liabilities will be based on our incremental borrowing rate. The calculation of our incremental borrowing rate will require judgement where there is no single loan product or index that we can use to determine the rate. Based on the interest rates at the end of fiscal year 2018, we expect our discount rates to be between 4% and 5%. For our entire portfolio of leases, a 100 basis point shift in the discount rate would result in an approximately $10 million adjustment to our lease liability. - Derecognize existing deferred rent and tenant allowance balances totaling $25.4 million. - Derecognize existing assets related to below market leases of $758 thousand. - Derecognize existing deferred gains on previous sale-leaseback transactions of $1.8 million. The deferred gain associated with this change in accounting will be recognized through opening retained earnings as of December 31, 2018. - Recognize an equity adjustment of $2.5 million to $4.0 million reflecting the write off of the ROU asset from a previously impaired Ruth’s Chris Steak House restaurant. The Company is not anticipating material changes to either the consolidated statements of income or the consolidated statements of cash flows as a result of adopting Topic 842. The Company is implementing a new lease software program as a part of its adoption of Topic 842 and expects changes to its internal controls over financial reporting. 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. The adoption of ASU 2016-15 is not expected to have a significant impact of the Company’s ongoing financial reporting. (c) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated. (d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. (e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables. (f) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance. (g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. (h) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term). (i) Goodwill and Franchise Rights Goodwill acquired in a business combination that is determined to have an indefinite useful life is not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. The annual testing date for determining whether goodwill and other intangible assets are impaired is the last day of the Company’s 48 th Franchise rights acquired prior to 2008 in a business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects these franchisees to renew agreements indefinitely ensuring consistent cash flows. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350. (j) Impairment or Disposal of Long-Lived Assets In accordance with FASB ASC Topic 360-10, Property, Plant and Equipment—Impairment or Disposal of Long-Lived Assets, (Topic 360-10), long lived assets, such as property and equipment and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability under FASB ASC Topic 420, Exit and Disposal Cost Obligations for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred. (k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $413 thousand in financing costs in fiscal year 2017 and no financing costs during fiscal years 2018 and 2016. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $82 thousand in fiscal year 2018, $119 thousand in fiscal year 2017 and $421 thousand in fiscal year 2016 and is included in interest expense on the consolidated statements of income. (l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. 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). The Company recognized gift card breakage revenue of $2.9 million in fiscal years 2018 and 2017 and $2.6 million in fiscal year 2016. (m) International Revenues The Company currently has 20 international franchisee-owned restaurants in Aruba, Canada, China, Indonesia, Japan, Mexico, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.7 million, $2.9 million and $2.9 million in fiscal years 2018, 2017 and 2016, respectively. (n) Rent Certain of the Company’s operating leases contain predetermined fixed escalations of the minimum rent during the term of the lease. For these leases, the Company recognizes the related rent expense on a straight-line basis over the life of the lease and records the difference between amounts charged to operations and amounts paid as deferred rent. Additionally, certain of the Company’s operating leases contain clauses that provide additional contingent rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes contingent rent expense prior to the achievement of the specified target that triggers the contingent rent, provided achievement of that target is considered probable. (o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of income include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $6.8 million, $6.7 million and $6.6 million in fiscal years 2018, 2017 and 2016, respectively. Advertising costs are expensed as incurred. (p) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities. (q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur. (r) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business. (s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. (t) Discontinued Operations The Company accounts for its closed restaurants in accordance with the provisions of FASB ASC Topic 360, Property, Plant and Equipment. For fiscal years 2018, 2017 and 2016, all impairment charges, loss on disposal and remeasurement of lease liabilities along with restaurant sales, direct recurring costs and expenses and income taxes attributable to restaurants classified as discontinued operations have been aggregated to a single caption entitled loss from discontinued operations, net of tax benefit in the consolidated statements of income for all periods presented. (u) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings per share in the event they are antidilutive.

Revenue

Revenue	12 Months Ended
	Dec. 30, 2018
Revenue From Contract With Customer [Abstract]
Revenue	(3) 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 $1.5 million of advertising contributions from franchisees for the fiscal year 2018. Because of the offsetting adjustments, the reclassification of advertising contributions from franchisees had 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 $1.1 million in fiscal year 2018. Because of the offsetting adjustments, the reclassification of discounts recognized on the sale of gift cards had 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 fiscal year 2018 (in thousands). December 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Assets Current assets: Cash and cash equivalents $ 5,062 $ — $ 5,062 Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361 19,476 — 19,476 Inventory 9,296 — 9,296 Prepaid expenses and other 2,528 — 2,528 Total current assets 36,362 — 36,362 Property and equipment, net of accumulated depreciation 2018 - $160,153; 2017 - $144,373 125,991 — 125,991 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 2018 - $2,299; 2017 - $396 44,919 — 44,919 Other intangibles, net of accumulated amortization 2018 - $1,395; 2017 - $1,181 4,862 — 4,862 Deferred income taxes 5,353 (686 ) 4,667 Other assets 604 — 604 Total assets $ 254,613 $ (686 ) $ 253,927 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 10,273 $ — $ 10,273 Accrued payroll 19,475 — 19,475 Accrued expenses 10,535 — 10,535 Deferred revenue 48,370 (121 ) 48,249 Other current liabilities 6,619 — 6,619 Total current liabilities 95,272 (121 ) 95,151 Long-term debt 41,000 — 41,000 Deferred rent 23,692 — 23,692 Unearned franchise fees 2,680 (2,680 ) — Other liabilities 1,837 — 1,837 Total liabilities 164,481 (2,801 ) 161,680 Commitments and contingencies — — — Shareholders' equity: Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,268,776 shares issued and outstanding at December 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017 293 — 293 Additional paid-in capital 61,819 — 61,819 Retained earnings 28,020 2,115 30,135 Treasury stock, at cost; 71,950 shares at December 30, 2018 and December 31, 2017 — — — Total shareholders' equity 90,132 2,115 92,247 Total liabilities and shareholders' equity $ 254,613 $ (686 ) $ 253,927 52 Weeks Ended December 30, 2018 Balances without As Reported Adjustments adoption of Topic 606 Revenues: Restaurant sales $ 427,433 $ 1,058 (1) $ 428,491 Franchise income 17,919 (1,577 ) (2) 16,342 Other operating income 6,982 — 6,982 Total revenues 452,334 (519 ) 451,815 Costs and expenses: Food and beverage costs 120,112 — 120,112 Restaurant operating expenses 206,258 — 206,258 Marketing and advertising 16,639 (399 ) (3) 16,240 General and administrative costs 37,253 — 37,253 Depreciation and amortization expenses 18,538 — 18,538 Pre-opening costs 1,875 — 1,875 Total costs and expenses 400,675 (399 ) 400,276 Operating income 51,659 (120 ) 51,539 Other income (expense): Interest expense, net (1,739 ) — (1,739 ) Other (73 ) — (73 ) Income from continuing operations before income tax expense 49,847 (120 ) 49,727 Income tax expense 8,247 (29 ) (4) 8,218 Income from continuing operations 41,600 (91 ) 41,509 Income from discontinued operations, net of income taxes 80 — 80 Net income $ 41,680 $ (91 ) $ 41,589 (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 $1.1 million for fiscal year 2018. (2) In fiscal year 2018, the Company recognized $1.5 million of advertising contributions from franchisees and $119 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 $1.5 million and of advertising contributions from franchisees in 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 $1.1 million in 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. 52 Weeks Ended December 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Cash flows from operating activities: Net income $ 41,680 $ (91 ) $ 41,589 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 18,538 — 18,538 Deferred income taxes 341 — 341 Non-cash interest expense 82 — 82 Debt issuance costs written-off — — — Gain on the disposal of property and equipment, net 55 — 55 Loss on impairment — — — Amortization of below market lease 79 — 79 Stock-based compensation expense 7,647 — 7,647 Changes in operating assets and liabilities: Accounts receivable 2,151 — 2,151 Inventories (608 ) — (608 ) Prepaid expenses and other 151 — 151 Other assets (42 ) — (42 ) Accounts payable and accrued expenses 2,590 — 2,590 Deferred revenue 5,383 120 5,503 Deferred rent 1,462 — 1,462 Other liabilities (1,215 ) (29 ) (1,244 ) Net cash provided by operating activities 78,294 — 78,294 Net cash used in investing activities (31,907 ) — (31,907 ) Net cash used in financing activities (45,376 ) — (45,376 ) Net increase in cash and cash equivalents $ 1,011 — $ 1,011 In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of income (in thousands). 52 Weeks Ended December 30, 2018: Domestic International Total Revenue Restaurant sales $ 427,433 $ — $ 427,433 Franchise income 15,194 2,725 17,919 Other operating income 6,982 — 6,982 Total revenue $ 449,609 $ 2,725 $ 452,334 53 Weeks Ended December 31, 2017: Domestic International Total Revenue Restaurant sales $ 390,434 $ — $ 390,434 Franchise income 14,596 2,949 17,545 Other operating income 6,844 — 6,844 Total revenue $ 411,874 $ 2,949 $ 414,823 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). December 30, December 31, 2018 2017 Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361 $ 18,336 $ 21,130 Deferred revenue $ 48,370 $ 42,596 Unearned franchise fees $ 2,680 $ — Significant changes in the deferred revenue balance and the unearned franchise fees balance during the fifty-two 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 (29,103 ) — Increases due to proceeds received, excluding amounts recognized during the period 34,861 — Decreases due to recognition of franchise development and opening fees — (419 ) Other 38 7 Balance at December 30, 2018 $ 48,370 $ 2,680 The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of December 30, 2018 Fiscal Year 2019 Fiscal Year 2020 Fiscal Years 2021-2023 More Than 5 Years Franchise development and opening fees $ 2,680 $ 221 $ 221 $ 664 $ 1,574

Hawaii Acquisition

Hawaii Acquisition	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Hawaii Acquisition	(4) Hawaii Acquisition On December 12, 2017, the Company completed the acquisition of substantially all of the assets of the Hawaiian Restaurants for a cash purchase price of $35.4 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the Hawaiian Restaurants are included in the Company’s consolidated financial statements as of the date of the acquisition. The assets and liabilities of the Hawaiian Restaurants were recorded at their respective fair values as of the date of the acquisition. The fair values recorded for the assets of the Hawaiian Restaurants, including working capital, restaurant related fixed assets, leasehold improvements, franchise rights and goodwill, were based on preliminary valuations and were subject to adjustments as additional information is obtained. The Company confirmed the fair values using a combination of internal analysis and third party valuations. The Company finalized its evaluation of the fair values recorded for the Hawaiian Restaurants during the fourth quarter of fiscal year 2018 and no adjustments were required. The allocation of the purchase price is as follows (in thousands): Balances at December 12, 2017 Current assets $ 755 Property and equipment 7,355 Goodwill 12,229 Franchise rights 14,800 Other intangibles 230 Other assets 843 Total assets acquired $ 36,212 Current liabilities 84 Other liabilities 750 Total liabilities assumed $ 834 Net assets acquired $ 35,378 Goodwill was measured as the excess of the consideration transferred over the net of the amounts assigned the identifiable assets acquired and the liabilities assumed as of the acquisition date. The goodwill for the Hawaiian Restaurants, which is included with the goodwill for the reporting unit identified as the steakhouse operating segment, is reviewed for potential impairment annually or more frequently if triggering events are detected. Reacquired franchise rights are amortized over the remaining terms of the related franchise agreements, not including renewal options. Property and equipment are depreciated over a period of three to twenty years. As a result of the acquisition and related integration efforts, we incurred expenses of approximately $1.5 million in the fiscal year 2018 and $619 thousand during the fiscal year 2017, which are included in general and administrative expenses in the Company’s consolidated statements of income. Pro-forma financial information reflecting the impact of the Hawaiian Restaurants for periods prior to the acquisition is not presented due to the immaterial impact of the financial results of the Hawaiian Restaurants on the Company’s consolidated financial statements.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 30, 2018
Disclosure Text Block [Abstract]
Fair Value Measurements	(5) Fair Value Measurements Fair value is defined under FASB ASC Topic 820, Fair Value Measurements and Disclosures (Topic 820), as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Topic 820 also establishes a three-level hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels of inputs are: • Level 1—quoted prices (unadjusted) for an identical asset or liability in an active market. • Level 2—quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability. • Level 3—unobservable and significant to the fair value measurement of the asset or liability. The following were used to estimate the fair value of each class of financial instruments: • The carrying amount of cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses and other current liabilities are a reasonable estimate of their fair values due to their short duration. • Borrowings under the senior credit facility as of December 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 the end of fiscal year 2018. The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 31, 2017 were as follows (in thousands): Fair Value as of December 30, 2018 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets held for sale $ — $ — $ — $ 3,904 In fiscal year 2017, the Company concluded that the estimated future cash flows from a Ruth’s Chris Steak House restaurant was not sufficient to recover the carrying value of the investment in its long-lived assets. Losses on these assets were recorded as loss on impairment in the accompanying consolidated statements of income for fiscal year 2017. See Note 1(j) for a description of the valuation techniques used to measure fair value of long-lived assets, as well as information used to develop the inputs to the fair value measurements. Total losses on impairment include losses recognized from all non-recurring fair value measurements during each of the fiscal years.

Franchise Rights and Goodwill

Franchise Rights and Goodwill	12 Months Ended
	Dec. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Franchise Rights and Goodwill	(6) Franchise Rights and Goodwill In accordance with FASB ASC Topic 350, goodwill and owned franchise rights must be reviewed for potential impairment annually and when triggering events are detected. The Company performed its annual impairment test of its goodwill and franchise rights as of December 2, 2018 using a qualitative assessment. Using the qualitative approach, the Company evaluated factors, including but not limited to, recent financial performance; forecasts for future cash flows; the Company’s stock price and market capitalization; recent impairment tests; legal factors; the business climate; and the competitive environment. Based on the results of the qualitative assessment, the Company determined that it is not more likely than not that the carrying values of goodwill and franchise rights exceed the fair values. If the qualitative assessment is not performed, or if the Company determines that it is not more likely than not that the fair values of the intangible assets exceed the carrying values, then the Company performs the following analysis for franchise rights and goodwill to measure fair values. Franchise Rights To determine the fair value of acquired franchise rights, the Company uses a multi-period excess earnings approach. This approach involves projecting after-royalty future earnings, discounting those earnings using an appropriate market discount rate and subtracting a contributory charge for net working capital, property and equipment, assembled workforce and customer relationships to arrive at excess earnings attributable to these franchise rights. The Company calculates the present value of cash flows generated from future excess earnings and compares the fair values to the financial statement carrying values. Goodwill In performing the evaluation of goodwill impairment under FASB ASC Topic 350-20, the Company compares the carrying value of its reporting unit, which is considered to be the steakhouse operating segment, to its fair value. The Company utilizes a multiple of EBITDA to approximate the fair value of the reporting unit for purposes of completing Step 1 of the evaluation. The Company considers EBITDA multiples of publicly held companies, including its own, as well as recent industry acquisitions. If a reporting unit’s fair value does not exceed its carrying value as the balance sheet date, the Company would complete Step 2 of the evaluation by comparing the implied fair value of goodwill with the net asset value of the reporting unit. The Company would calculate the implied fair value by allocating the fair value of a reporting unit to all of its assets and liabilities as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the price paid to acquire the unit. The financial statement carrying values of the Company’s franchise rights and other intangible assets were as follows (amounts in thousands): Weighted Average Amortization Period Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 7.9 yrs $ 15,018 $ (2,299 ) $ 12,719 Lease assets 11.4 yrs 2,843 (1,085 ) 1,758 Other assets 3.5 yrs 491 (310 ) 181 18,352 (3,694 ) 14,658 Indefinite-lived intangible assets: Franchise rights 32,200 - 32,200 Liquor licenses 2,805 - 2,805 Other assets 118 - 118 35,123 - 35,123 Total intangible assets $ 53,475 $ (3,694 ) $ 49,781 Aggregate amortization expense for amortizing intangible assets was $2.1 million for the fiscal year 2018 and $277 thousand for the fiscal year 2017. Estimated amortization expense for the next five years is: $1.9 million in fiscal year 2019 and $1.7 million in fiscal years 2020, 2021, 2022 and 2023. The financial statement carrying values of the Company’s goodwill was as follows (amounts in thousands): Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 31, 2017 $ 47,080 $ (10,558 ) $ 36,522 Balance as of December 30, 2018 $ 47,080 $ (10,558 ) $ 36,522

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 30, 2018
Property Plant And Equipment [Abstract]
Property and Equipment, net	(7) Property and Equipment, net Property and equipment consists of the following (amounts in thousands): December 30, December 31, 2018 2017 Land $ 616 $ 616 Building and building improvements 25,163 24,639 Equipment 41,852 39,725 Computer equipment 12,085 11,291 Furniture and fixtures 25,049 22,730 Leasehold improvements 167,650 150,688 Construction-in-progress 13,729 6,896 286,144 256,585 Less accumulated depreciation (160,153 ) (144,373 ) $ 125,991 $ 112,212

Long-term Debt

Long-term Debt	12 Months Ended
	Dec. 30, 2018
Debt Disclosure [Abstract]
Long-term Debt	(8) Long-term Debt Long-term debt consists of the following (amounts in thousands): December 30, December 31, 2018 2017 Senior Credit Facility: Revolving credit facility $ 41,000 $ 50,000 Less current maturities — — $ 41,000 $ 50,000 As of December 30, 2018, the Company had $41.0 million of outstanding indebtedness under its senior credit facility with approximately $44.8 million of borrowings available, net of outstanding letters of credit of approximately $4.2 million. As of December 30, 2018, the weighted average interest rate on the Company’s outstanding debt was 4.0% and the weighted average interest rate on our outstanding letters of credit was 1.6%. In addition, the fee on the Company’s senior credit facility was 0.2%. On February 2, 2017, the Company entered into a credit agreement with Wells Fargo Bank, National Association as administrative agent, and certain other lenders (the Credit Agreement) governing a senior credit facility that replaced the prior credit facility. The Credit Agreement provides for a revolving credit facility of $90.0 million with a $5.0 million subfacility for swingline loans. Subject to the satisfaction of certain conditions and lender consent, the revolving credit facility may be increased up to a maximum of $150.0 million. The Credit Agreement has a maturity date of February 2, 2022. At our option, revolving loans may bear interest at (i) LIBOR, plus an applicable margin, (ii) the highest of (a) the rate publicly announced by Wells Fargo as its prime rate, (b) the average published federal funds rate in effect on such day plus 0.50% and (c) one month LIBOR plus 1.00%, plus an applicable margin. The applicable margin is based on our actual leverage ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) at our option, from 0.50% to 1.25% above the applicable base rate. The Credit Agreement contains customary representations and affirmative and negative covenants (including limitations on indebtedness and liens) as well as financial covenants requiring a minimum fixed coverage charge ratio and limiting the Company’s consolidated leverage ratio. The Credit Agreement also contains events of default customary for credit facilities of this type (with customary grace periods, as applicable), including nonpayment of principal or interest when due; material incorrectness of representations and warranties when made; breach of covenants; bankruptcy and insolvency; unsatisfied ERISA obligations; unstayed material judgment beyond specified periods; default under other material indebtedness; and certain changes of control of the Company. If any event of default occurs and is not cured within the applicable grace period, or waived, the outstanding loans may be accelerated by lenders holding a majority of the commitments under the Credit Agreement and the lenders’ commitments may be terminated. The obligations under the Credit Agreement are guaranteed by certain of the Company’s subsidiaries (the Guarantors), and are secured by a lien on substantially all of the Company’s personal property assets other than any equity interest in current and future subsidiaries of the Company.

Leases

Leases	12 Months Ended
	Dec. 30, 2018
Leases [Abstract]
Leases	(9) Leases At December 30, 2018, all of the Company-owned Ruth’s Chris Steak House restaurants operated in leased premises, with the exception of the restaurant in Ft. Lauderdale, FL, which is an owned property, and the restaurants in Anaheim, CA, Lake Mary, FL, Princeton, NJ and South Barrington, IL, which operate on leased land. The leases generally provide for minimum annual rental payments and are subject to escalations based, in some cases, upon increases in the Consumer Price Index, real estate taxes and other costs. In addition, certain leases contain contingent rental provisions based upon the sales at the underlying restaurants. Certain leases also provide for rent deferral during the initial term of such lease and/or scheduled minimum rent increases during the terms of the leases. For financial reporting purposes, rent expense is recorded on a straight-line basis over the life of the lease. Accordingly, included in liabilities in the accompanying consolidated balance sheets at December 30, 2018 and December 31, 2017 are accruals related to such rent deferrals and the pro rata portion of scheduled rent increases of approximately $23.7 million and $22.0 million, respectively, net of the current portion included in other current liabilities $1.7 million and $1.8 million, respectively. Future minimum annual rental commitments under operating leases as of December 30, 2018 are as follows (in thousands): Company Total 2019 $ 25,767 2020 24,177 2021 22,520 2022 21,388 2023 18,858 Thereafter 154,661 $ 267,371 The Company previously operated eighteen Mitchell’s Fish Markets and three Mitchell’s/Cameron’s Steakhouse restaurants (collectively, the Mitchell’s Restaurants). The sale of the Mitchell’s Restaurants to Landry’s, Inc. and Mitchell’s Entertainment, Inc., an affiliate of Landry’s Inc. (together with Landry’s Inc., Landry’s) closed on January 21, 2015. The assets sold consisted primarily of leasehold interests, leasehold improvements, restaurant equipment and furnishings, inventory, and related intangible assets, including brand names and trademarks associated with the 21 Mitchell’s Restaurants. Under the terms of the Agreement, Landry’s assumed the Mitchell’s Restaurants’ facility lease obligations. The Company guaranteed Landry’s lease obligations aggregating $26.1 million under seven of the Mitchell’s Restaurants’ leases which extend until the leases terminate which may continue into 2040. 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. Separate from the purchase agreement, Landry’s has agreed to indemnify the Company in the event of a default under any of the leases. Pursuant to the terms of the Agreement, upon closing of the sale of the Mitchell’s Restaurants, Landry’s assumed the lease obligations of the Mitchell’s Restaurants. The above table does not include potential lease obligations for the Mitchell’s Restaurants. Rental expense consists of the following and is included in restaurant operating expenses in the accompanying consolidated statements of income (in thousands): Fiscal Year 2018 2017 2016 Minimum rentals $ 25,084 $ 21,296 $ 20,300 Contingent rentals 4,114 3,600 2,659 $ 29,198 $ 24,896 $ 22,959

Franchise Operations

Franchise Operations	12 Months Ended
	Dec. 30, 2018
Revenue From Contract With Customer [Abstract]
Franchise Operations	(10) Franchise Operations The Company franchises Ruth’s Chris Steak House restaurants. The Company executes franchise agreements for each franchisee-owned restaurant, which sets out the terms of its arrangement with the franchisee. The franchise agreements typically require the franchisee to pay an initial, non-refundable fee and continuing fees based upon a percentage of sales. The Company collects ongoing royalties of 5% of sales at franchisee-owned restaurants plus a 1% advertising fee applied to national advertising expenditures. The Company recognizes sales based royalties when the royalties are due from the franchisee on a monthly basis. These ongoing royalties are reflected in the accompanying consolidated statements of income as franchise income. Prior to the adoption of Topic 606, the Company recorded the 1% advertising fee as a liability against which specific marketing and advertising costs were charged, which reduced the Company’s marketing expense on the consolidated statement of income. Under Topic 606, advertising contributions from franchisees are classified as franchise income on the consolidated statement of income in fiscal year 2018. The Company executes area development agreements with franchisees that gives each franchisee exclusive rights to develop a specific number of restaurants within a specified area. The Company receives a development fee at the time that an area development agreement is executed. Prior to the adoption of Topic 606 the development fee was recognized as revenue as franchisee-owned restaurants are opened. Under Topic 606, the Company now recognizes franchise development over the life of the applicable franchise agreements. The Company also executes separate, site-specific franchise agreements for each restaurant developed by a franchisee under an area development agreement. The Company charges a site-specific fee at the time the franchise agreement is executed. This fee is related to construction assistance and consulting regarding operating procedures and purchasing. These services are performed prior to the restaurant opening. These site-specific franchise fees are recognized as revenue over the life of the applicable franchise agreements under Topic 606. Prior to the adoption of Topic 606 they were recorded when the related restaurant opened. The Company currently has 75 franchisee-owned Ruth’s Chris Steak House restaurants, including 20 international restaurants. Two new franchisee-owned restaurants opened in fiscal year 2018 including Ft. Wayne, IN in May and a Markham, Ontario location in November. Two new franchisee-owned restaurants opened in fiscal year 2017 including Chengdu, China in September and Kauai, HI in October. The Kauai, HI restaurant was acquired by the Company in December 2017. Two new franchisee-owned restaurants opened in fiscal year 2016 including Jakarta, Indonesia which opened in February and a second Greenville, SC location in October. Three franchisee-owned Ruth’s Chris Steak House restaurants closed in fiscal year 2018 including Ridgeland, MS in March; Dubai, United Arab Emirates in April and Panama City, Panama in October. In September 2017, the franchisee-owned Ruth’s Chris Steak House restaurant in San Juan, Puerto Rico closed. The franchisee-owned Ruth’s Chris Steak House restaurant in San Salvador, El Salvador closed in January 2016. In December 2017, the Company acquired the Hawaiian Restaurants. No franchisee-owned restaurants were sold or purchased during fiscal years 2018 or 2016. Franchise income includes opening and development fees and income generated from existing franchisee-owned restaurants. The Company classifies franchise income separately in the consolidated statements of income (in thousands): Fiscal Year 2018 2017 2016 Franchise income: Income from existing franchise locations $ 17,500 $ 17,335 $ 17,001 Opening and development fee income 419 210 300 Total franchise income: $ 17,919 $ 17,545 $ 17,301

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 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. On February 26, 2018, a former restaurant hourly employee filed a class action lawsuit in the Superior Court of the State of California for the County of Riverside, alleging that the Company violated the California Labor Code and California Business and Professions Code, by failing to pay minimum wages, pay overtime wages, permit required meal and rest breaks and provide accurate wage statements, among other claims. This lawsuit seeks unspecified penalties under the California’s Private Attorney’s General Act in addition to other monetary payments (Quiroz Guerrero v. Ruth’s Hospitality Group, Inc., et al.; Case No RIC1804127). Although the ultimate outcome of this matter, including any possible loss, cannot be predicted or reasonable estimated at this time, we intend to vigorously defend this matter. The Company currently buys a majority of its beef from two suppliers. Although there are a limited number of beef suppliers, management believes that other suppliers could provide similar product on comparable terms. A change in suppliers, however, could cause supply shortages and a possible loss of sales, which would affect operating results adversely.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 30, 2018
Stockholders Equity Note [Abstract]
Stockholders' Equity	(12) Shareholders’ Equity The holders of the Company’s common stock are entitled to one vote per share on all matters to be voted on by the Company’s shareholders. In October 2017, our Board of Directors approved a new share repurchase program authorizing the Company to repurchase up to $60 million of outstanding common stock from time to time. The new share repurchase program replaces the previous share repurchase program announced in April 2016, which has been terminated. During fiscal year 2018, 689,000 shares were purchased at an aggregate cost of $18.5 million or an average cost of $26.91 per share under this new program. All repurchased shares were retired and cancelled. As of December 30, 2018 The Company repurchased 689,000; 1,169,442; and 2,824,322 shares under all share repurchase programs during fiscal years 2018, 2017, and 2016, respectively. The Company’s Board of Directors declared the following dividends during the periods presented (amounts in thousands, except per share amounts): Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 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 November 2, 2018 $ 0.11 November 15, 2018 $ 3,351 November 29, 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 November 3, 2017 $ 0.09 November 9, 2017 $ 2,815 November 22, 2017 Fiscal Year 2016 February 12, 2016 $ 0.07 February 25, 2016 $ 2,350 March 10, 2016 April 28, 2016 $ 0.07 May 12, 2016 $ 2,338 May 26, 2016 July 29, 2016 $ 0.07 August 11, 2016 $ 2,282 August 25, 2016 October 28, 2016 $ 0.07 November 10, 2016 $ 2,226 November 23, 2016 Subsequent to the end of fiscal year 2018, the Company’s Board of Directors declared a $0.13 per share cash dividend ($3.9 million in total) payable on March 21, 2019. Dividends are paid to holders of common stock and restricted stock. Under the Credit Agreement, restricted junior payments, which include cash dividend payments, repurchases of our equity securities and payments and prepayments of subordinated indebtedness, made subsequent to February 2, 2017 are limited to $100.0 million if our consolidated leverage ratio is greater than or equal to 2.00:1.00, and are not limited in amount if our consolidated leverage ratio is less than or equal to 2.00:1.00. As of the date of this Annual Report on Form 10-K, $67.3 million in junior restricted payments have been made since February 2, 2017.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	(13) Employee Benefit Plan In 2000, the Company established a 401(k) and Profit Sharing Plan. The Company may make matching contributions in an amount determined by the Board of Directors. In addition, the Company may contribute each period, at its discretion, an additional amount from profits. The Company matches the employees’ contributions at year end. Employees vest in the Company’s contributions based upon their years of service. The Company’s expenses relating to matching contributions were approximately $354 thousand, $324 thousand and $318 thousand for fiscal years 2018, 2017 and 2016, respectively.

Incentive Stock Option Plans

Incentive Stock Option Plans	12 Months Ended
	Dec. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Incentive and Stock Option Plans	(14) Incentive and Stock Option Plans As of December 26, 2016 (the first day of fiscal year 2017), the Company adopted ASU 2016-09, Compensation – Stock Compensation (Topic 718), which affects all entities that issue share-based compensation to their employees. The amendments in this ASU cover such areas as the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. Therefore, for the fiscal years 2018 and 2017, the recognition of excess tax benefits and deficiencies were recognized as income tax benefits or expense on the consolidated statement of income and as an operating activity on the statement of cash flows. Prior to the Company’s adoption of ASU 2016-09, these tax benefits and deficiencies were recognized as additional paid-in capital on the balance sheet and as a financing activity on the statement of cash flows. Long-Term Equity Incentive Plans In connection with the initial public offering, the Company adopted the Ruth’s Chris Steak House, Inc. 2005 Long-Term Equity Incentive Plan (the 2005 Equity Incentive Plan), which allows the Company’s Board of Directors to grant stock options, restricted stock, restricted stock units, deferred stock units and other equity-based awards to directors, officers, key employees and other key individuals performing services for the Company. Initially, 2.4 million shares were authorized for issuance under the 2005 Equity Incentive Plan. The 2005 Equity Incentive Plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. Options are exercisable, and restricted stock vests, at various periods ranging from one to five years from date of grant. Effective May 22, 2008, the 2005 Equity Incentive Plan was amended, with stockholder approval, to increase the number of shares authorized for issuance under the plan by 1.5 million shares. The Amended and Restated 2005 Equity Incentive Plan was adopted on October 26, 2012, and the number of shares authorized for issuance under the Amended and Restated 2005 Long-Term Equity Incentive Plan was increased by 2.0 million shares at the 2013 annual meeting of stockholders. On May 15, 2018, the Company’s stockholders approved a new 2018 Omnibus Inventive Plan (the 2018 Equity Incentive Plan) which replaces the Amended and Restated 2005 Equity Incentive Plan which expired on May 30, 2018. The 2018 Equity Incentive Plan authorizes 2.5 million shares reserved for future grants. Awards that were previously awarded under the 2005 Equity Incentive Plan that are forfeited or cancelled in the future will be made available for grant or issuance under the 2018 Equity Incentive Plan. The 1,649,394 shares that were authorized but unissued under the 2005 Equity Incentive Plan as of May 15, 2018 were cancelled. As of December 30, 2018, there were 5,073 shares of common stock issuable upon exercise of currently outstanding option and 947,906 currently outstanding unvested restricted stock awards under the 2005 Equity Incentive Plan. Under the 2018 Equity Incentive Plan there are 130,665 shares of currently outstanding unvested restricted outstanding under the 2018 Equity Incentive Plan at December 30, 2018, and 2.5 million shares available for future grants. During fiscal year 2016, the Company issued 376,423 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 376,423 shares of restricted stock issued during 2016, 95,792 shares vest on the second anniversary of the grant date, 135,631 shares vest one-third on each of the three anniversary dates following the grant, 45,000 shares will vest on the third anniversary date of the grant date and 100,000 shares will vest at 50% annually with the first vesting date occurring on the anniversary date in 2018 and ending on the anniversary date in 2019. During fiscal year 2017, the Company issued 251,512 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 251,512 shares of restricted stock issued during 2017, 96,853 shares will vest on the second anniversary of the grant date, 114,659 shares will vest one-third on each of the three anniversary dates following the grant date and 40,000 shares will vest at 25% annually with the first vesting date occurring on the anniversary date in 2020 and ending on the anniversary date in 2023. During fiscal year 2018, the Company issued 357,508 shares of restricted stock to certain employees and executive officers from available shares under the Amended and Restated 2005 Equity Incentive Plan and the 2018 Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 357,508 shares of restricted stock issued during 2018, 37,273 shares will vest in fiscal year 2019, 100,255 shares will vest in fiscal year 2020, 97,648 shares will vest in fiscal year 2021, 41,666 shares will vest in fiscal year 2022 and 80,666 shares will vest in fiscal year 2023. The Company recorded $7.6 million, $6.8 million and $5.8 million in total stock option and restricted stock compensation expense during fiscal years 2018, 2017, and 2016, respectively that was classified primarily as general and administrative costs. The Company recognized $542 thousand, $225 thousand and $378 thousand in income tax benefit related to stock-based compensation plans during fiscal years 2018, 2017, and 2016, respectively. A summary of the status of non-vested restricted stock as of December 30, 2018 and changes during fiscal year 2018 is presented below. 2018 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 1,184,629 $ 16.69 Granted 357,508 27.93 Vested (463,566 ) 16.62 Forfeited — — Non-vested shares at end of year 1,078,571 $ 20.44 As of December 30, 2018, there was $13.6 million of total unrecognized compensation cost related to 1,078,571 shares of non-vested restricted stock. This cost is expected to be recognized over a weighted-average period of approximately 3.0 years. The total grant date fair value of restricted stock vested in fiscal years 2018, 2017, and 2016 was $7.7 million, $4.5 million and $3.6 million, respectively. The following table summarizes stock option activity for fiscal year 2018: 2018 Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value ($000's) Outstanding at beginning of year 15,590 $ 3.28 Granted — — Exercised (9,817 ) 3.29 Forfeited (700 ) 4.70 Outstanding at end of year 5,073 $ 3.07 0.77 $ 98,320 Options exercisable at year end 5,073 $ 3.07 0.77 $ 98,320 As of December 30, 2018, there was no unrecognized compensation cost related to non-vested stock options. The total intrinsic value of options exercised in fiscal years 2018, 2017, and 2016 was $231 thousand, $681 thousand and $444 thousand, respectively. During fiscal years 2018, 2017, and 2016, the Company received $32 thousand, $945 thousand and $219 thousand, respectively, in cash related to the exercise of options. The exercise of shares were fulfilled from shares reserved for issuance under the Amended and Restated 2005 Equity Incentive Plan and resulted in an increase in issued shares outstanding.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	(15) Income Taxes Total income tax expense (benefit) for fiscal years 2018, 2017, and 2016 was (in thousands): 2018 2017 2016 Income from continuing operations $ 8,247 $ 15,669 $ 15,660 Loss from discontinued operations 26 (68 ) (186 ) Total consolidated income tax expense $ 8,273 $ 15,601 $ 15,474 Income tax expense from continuing operations consists of the following (in thousands): Current Deferred Total Year ended December 30, 2018 U.S. Federal $ 4,851 $ 326 $ 5,177 State 2,723 14 2,737 Foreign 333 — 333 $ 7,907 $ 340 $ 8,247 Year ended December 31, 2017 U.S. Federal $ 8,431 $ 4,557 $ 12,988 State 1,916 422 2,338 Foreign 343 — 343 $ 10,690 $ 4,979 $ 15,669 Year ended December 25, 2016 U.S. Federal $ 3,987 $ 8,165 $ 12,152 State 1,951 1,231 3,182 Foreign 326 — 326 $ 6,264 $ 9,396 $ 15,660 Income tax expense differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2018 2017 2016 Income tax expense at statutory rates $ 10,468 $ 16,070 $ 16,245 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,886 1,316 2,193 Federal FICA tip credit net benefit (4,549 ) (3,324 ) (3,179 ) Non-deductible executive compensation 1,234 729 410 Impact of the 2017 Tax Act (669 ) 1,086 — Other (123 ) (208 ) (9 ) $ 8,247 $ 15,669 $ 15,660 Effective tax rate 16.5 % 34.1 % 33.7 % The Tax Cuts and Jobs Act (the “2017 Tax Act”) was signed into law on December 22, 2017. The 2017 Tax Act significantly revised existing U.S. tax law, and included many changes that impacted the Company, most notably a reduction of the statutory corporate tax rate from 35% to 21%. In accordance with FASB ASC 740, the Company remeasured its deferred tax assets and liabilities to reflect the reduced tax rates that will apply when these deferred items are realized or settled in future periods. During fiscal year 2018, we completed our analysis of the impact of the 2017 Tax Act which resulted in a tax benefit of $669 thousand, and additional tax expense of $1.1 million, for the fiscal periods ending December 30, 2018 and December 31, 2017, respectively. The Company utilizes the federal FICA tip credit to reduce its periodic federal income tax expense. A restaurant company employer may claim a credit against the company’s federal income taxes for FICA taxes paid on certain tip wages (the FICA tip credit). The credit against income tax liability is for the full amount of eligible FICA taxes. Employers cannot deduct from taxable income the amount of FICA taxes taken into account in determining the credit. The Other line in the effective tax rate schedule above includes $542 thousand and $349 thousand of excess tax benefits on stock-based compensation in fiscal years 2018 and 2017, respectively. Income taxes applicable to discontinued operations are comprised of taxes calculated at the composite federal and state statutory tax rate times the pre-tax loss. A reconciliation of the U.S. statutory tax rate to the effective tax rate applicable to discontinued operations for fiscal years 2018, 2017 and 2016 follows (in thousands): 2018 2017 2016 Income tax benefit at statutory rates $ 22 $ (62 ) $ (167 ) Increase (decrease) in income taxes resulting from: State income taxes at state statutory rate, net of federal impact 4 (6 ) (19 ) $ 26 $ (68 ) $ (186 ) Effective tax rate 24.6 % 38.6 % 39.0 % The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are presented below (in thousands): 2018 2017 Deferred tax assets: Accounts payable and accrued expenses $ 8,835 $ 6,887 Deferred rent 6,267 5,790 Net state operating loss carryforwards 3,674 3,152 Tax credit carryforwards 502 507 Property and equipment — 539 Other 128 140 Total gross deferred tax assets 19,406 17,015 Less valuation allowance (1,897 ) (1,389 ) Net deferred tax assets 17,509 15,626 Deferred tax liabilities: Property and equipment (539 ) — Intangible assets (11,617 ) (10,679 ) Total gross deferred tax liabilities (12,156 ) (10,679 ) Net deferred tax assets $ 5,353 $ 4,947 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Gross deferred assets were reduced by a valuation allowance of $1.9 million and $1.4 million in 2018 and 2017, respectively, related to certain state net operating loss and state tax credit carryforwards that are not likely to be offset by future state taxable income. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the benefits of the net deferred tax assets. As of December 30, 2018, the Company has state net operating loss carry-forwards of $73.5 million and state tax credit carry-forwards of $502 thousand, which are available to offset state taxable income with the last of such benefit expiring in 2038 . As of December 30, 2018, the Company’s gross unrecognized tax benefits totaled approximately $607 thousand, of which $480 thousand, if recognized, would impact the effective tax rate. The Company does not anticipate there will be any material changes in the unrecognized tax benefits within the next 12 months. Our continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 31, 2017 $ 666 Gross increases for tax positions of prior years 8 Reductions to tax positions due to statute expiration (67 ) Unrecognized tax benefits balance at December 30, 2018 $ 607 The Company files consolidated and separate income tax returns in the United States Federal jurisdiction and many state jurisdictions. With few exceptions, the Company is no longer subject to U.S. Federal or state and local income tax examinations for fiscal years before 2014.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	(16) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings per share in the event they are antidilutive. The following table sets forth the computation of basic earnings per common share (amounts in thousands, except share and per share data): Fiscal Year 2018 2017 2016 Income from continuing operations $ 41,600 $ 30,245 $ 30,755 Income (loss) from discontinued operations, net of income taxes 80 (108 ) (290 ) Net income $ 41,680 $ 30,137 $ 30,465 Shares: Weighted average number of common shares outstanding - basic 29,659,461 30,346,999 31,670,189 Basic earnings (loss) per common share: Continuing operations $ 1.40 $ 1.00 $ 0.97 Discontinued operations 0.01 (0.01 ) (0.01 ) Basic earnings per common share $ 1.41 $ 0.99 $ 0.96 Diluted earnings (loss) per share for fiscal years 2018, 2017 and 2016 excludes 9,591 restricted shares with no exercise price, 685 stock options and restricted shares at a weighted-average price of $21.60 and 22,349 stock options and restricted shares at a weighted-average price of $19.04, respectively, which were outstanding during the periods but were anti-dilutive. The following table sets forth the computation of diluted earnings per share (amounts in thousands, except share and per share data): Fiscal Year 2018 2017 2016 Income from continuing operations $ 41,600 $ 30,245 $ 30,755 Income (loss) from discontinued operations, net of income taxes 80 (108 ) (290 ) Net income $ 41,680 $ 30,137 $ 30,465 Shares: Weighted average number of common shares outstanding - basic 29,659,461 30,346,999 31,670,189 Dilutive shares 614,380 569,365 438,776 Weighted average number of common shares outstanding - diluted 30,273,841 30,916,364 32,108,965 Diluted earnings (loss) per common share: Continuing operations $ 1.37 $ 0.98 $ 0.96 Discontinued operations 0.01 (0.01 ) (0.01 ) Diluted earnings per common share $ 1.38 $ 0.97 $ 0.95

Segment Information

Segment Information	12 Months Ended
	Dec. 30, 2018
Segment Reporting [Abstract]
Segment Information	(17) 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 December 30, 2018, (i) the Company-owned steakhouse restaurant segment included 78 Ruth’s Chris Steak House restaurants and three Ruth’s Chris Steak House restaurants operating under a management agreement 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 segments for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. The accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment. Segment information related to the Company’s two reportable business segments follows. Fiscal Year 2018 2017 2016 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 431,536 $ 394,359 $ 366,054 Franchise operations 17,919 17,545 17,301 Unallocated other revenue and revenue discounts 2,879 2,919 2,592 Total revenues $ 452,334 $ 414,823 $ 385,947 Segment profits: Company-owned steakhouse restaurants $ 105,166 $ 92,554 $ 85,980 Franchise operations 17,919 17,545 17,301 Total segment profit 123,085 110,099 103,281 Unallocated operating income 2,879 2,919 2,592 Marketing and advertising expenses (16,639 ) (12,724 ) (11,406 ) General and administrative costs (37,253 ) (32,700 ) (31,488 ) Depreciation and amortization expenses (18,538 ) (14,995 ) (13,434 ) Pre-opening costs (1,875 ) (2,013 ) (1,986 ) Loss on impairment — (3,904 ) — Interest expense, net (1,739 ) (821 ) (1,154 ) Other income (73 ) 53 10 Income from continuing operations before income tax expense $ 49,847 $ 45,914 $ 46,415 Capital expenditures: Company-owned steakhouse restaurants $ 29,433 $ 20,363 $ 24,991 Corporate assets 2,474 892 1,220 Total capital expenditures $ 31,907 $ 21,255 $ 26,211 Fiscal Year December 30, December 31, December 25, 2018 2017 2016 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 233,446 $ 223,354 $ 185,820 Franchise operations 2,911 3,021 2,707 Corporate assets - unallocated 12,903 10,774 9,021 Deferred income taxes - unallocated 5,353 4,947 9,924 Total assets $ 254,613 $ 242,096 $ 207,472

Supplemental Consolidated Finan

Supplemental Consolidated Financial Statement Information	12 Months Ended
	Dec. 30, 2018
Disclosure Text Block Supplement [Abstract]
Supplemental Consolidated Financial Statement Information	(18) Supplemental Consolidated Financial Statement Information (a) Accounts Receivable, net Accounts receivable, net consists of the following (amounts in thousands): December 30, December 31, 2018 2017 Bank credit card receivables $ 7,223 $ 10,263 Landlord contributions 531 246 Franchise fees 2,759 2,823 Trade 932 724 Insurance receivable — 46 Receivable from gift card issuances 7,630 7,051 Other 723 834 Allowance for doubtful accounts (322 ) (361 ) $ 19,476 $ 21,626 (b) Other Assets Other assets consist of the following (amounts in thousands): December 30, December 31, 2018 2017 Deposits $ 348 $ 306 Deferred financing costs, net 256 338 Other — — $ 604 $ 644

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	(19) Quarterly Financial Data (Unaudited) Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended April 1, July 1, September 30, December 30, 2018 2018 2018 2018 Total Total revenues $ 116,526 $ 109,635 $ 99,015 $ 127,159 $ 452,334 Cost and expenses (100,138 ) (97,930 ) (94,161 ) (108,446 ) (400,675 ) Operating income 16,388 11,705 4,854 18,713 51,659 Interest expense, net (380 ) (403 ) (470 ) (486 ) (1,739 ) Other 12 22 (65 ) (42 ) (73 ) Income from continuing operations before income tax expense 16,020 11,324 4,319 18,185 49,847 Income tax expense 2,384 1,763 727 3,375 8,247 Income from continuing operations 13,636 9,561 3,592 14,810 41,600 Discontinued operations, net of income tax 10 12 9 50 80 Net income (loss) $ 13,646 $ 9,573 $ 3,601 $ 14,860 $ 41,680 Basic earnings per share: Continuing operations $ 0.46 $ 0.32 $ 0.12 $ 0.50 $ 1.40 Discontinued operations — — — — 0.01 Basic earnings per share $ 0.46 $ 0.32 $ 0.12 $ 0.50 $ 1.41 Diluted earnings per share: Continuing operations $ 0.45 $ 0.32 $ 0.12 $ 0.49 $ 1.37 Discontinued operations — — — — 0.01 Diluted earnings per share $ 0.45 $ 0.32 $ 0.12 $ 0.49 $ 1.38 Dividends declared per common share $ 0.11 $ 0.11 $ 0.11 $ 0.11 $ 0.44 Quarter Ended March 26, June 25, September 24, December 31, 2017 2017 2017 2017 Total Total revenues $ 105,538 $ 100,015 $ 85,167 $ 124,103 $ 414,823 Cost and expenses (89,293 ) (88,470 ) (82,180 ) (104,293 ) (364,237 ) Loss on impairment — — — (3,904 ) (3,904 ) Operating income 16,245 11,545 2,987 15,906 46,682 Interest expense, net (179 ) (144 ) (197 ) (300 ) (821 ) Other 24 14 (6 ) 19 53 Income from continuing operations before income tax expense 16,090 11,415 2,784 15,625 45,914 Income tax expense 5,005 3,611 1,017 6,036 15,669 Income from continuing operations 11,085 7,804 1,767 9,589 30,245 Discontinued operations, net of income tax (37 ) 7 (71 ) (8 ) (108 ) Net income $ 11,048 $ 7,811 $ 1,696 $ 9,581 $ 30,137 Basic earnings per share: Continuing operations $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 1.00 Discontinued operations — — — — (0.01 ) Basic earnings per share $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 0.99 Diluted earnings per share: Continuing operations $ 0.35 $ 0.25 $ 0.06 $ 0.31 $ 0.98 Discontinued operations — — (0.01 ) — (0.01 ) Diluted earnings per share $ 0.35 $ 0.25 $ 0.05 $ 0.31 $ 0.97 Dividends declared per common share $ 0.09 $ 0.09 $ 0.09 $ 0.09 $ 0.36

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The period ended December 31, 2017 (fiscal year 2017) had a 53-week reporting period. The periods ended December 30, 2018 (fiscal year 2018) and December 25, 2016 (fiscal year 2016) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Recent Accounting Pronouncements	(b) Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (Topic 606), 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 3 for further information about our transition to this new revenue recognition standard. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This new lease standard requires a lessee to recognize on the balance sheet a liability to make future lease payments and a corresponding right-of-use (ROU) asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. Topic 842 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. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. The Company will use the effective date as our date of initial application. Consequently, financial information will not be updated, and the disclosures required under the new standard will not be provided for dates and periods before December 31, 2018. The new standard provides a number of optional practical expedients in transition. We expect to elect the ‘package of practical expedients’, which permits us not to reassess under the new standard our prior conclusions about lease identification, lease classification and initial direct costs. We do not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter not being applicable to us. The new standard also provides practical expedients for an entity’s ongoing accounting. We currently expect to elect the short-term lease recognition for all leases that qualify. This means, for those leases that qualify, we will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets or lease liabilities for existing short-term leases of those assets in transition. We also currently expect to elect the practical expedient to not separate lease and non-lese components for all of our leases. While we continue to assess all of the effects of adoption, we currently believe the most significant effects relate to (1) the recognition of new ROU assets and lease liabilities on our balance sheet for real estate operating leases; (2) the derecognition of deferred rent and tenant allowances for existing operating leases; (3) the derecognition of existing deferred gains on previous sale-leaseback transactions and (4) the derecognition of existing intangible assets related to below market leases. On adoption, we currently expect to: - Recognize additional operating liabilities ranging from $160 million to $180 million, with corresponding ROU assets of the same amount based on the present value of the remaining minimum rental payments under current leasing standards for existing operating leases. Our leases do not have readily determinable rates implicit in the leases; therefore, the discount rate used to measure our lease liabilities will be based on our incremental borrowing rate. The calculation of our incremental borrowing rate will require judgement where there is no single loan product or index that we can use to determine the rate. Based on the interest rates at the end of fiscal year 2018, we expect our discount rates to be between 4% and 5%. For our entire portfolio of leases, a 100 basis point shift in the discount rate would result in an approximately $10 million adjustment to our lease liability. - Derecognize existing deferred rent and tenant allowance balances totaling $25.4 million. - Derecognize existing assets related to below market leases of $758 thousand. - Derecognize existing deferred gains on previous sale-leaseback transactions of $1.8 million. The deferred gain associated with this change in accounting will be recognized through opening retained earnings as of December 31, 2018. - Recognize an equity adjustment of $2.5 million to $4.0 million reflecting the write off of the ROU asset from a previously impaired Ruth’s Chris Steak House restaurant. The Company is not anticipating material changes to either the consolidated statements of income or the consolidated statements of cash flows as a result of adopting Topic 842. The Company is implementing a new lease software program as a part of its adoption of Topic 842 and expects changes to its internal controls over financial reporting. 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. The adoption of ASU 2016-15 is not expected to have a significant impact of the Company’s ongoing financial reporting.
Contingencies	(c) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated.
Cash Equivalents	(d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	(e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables.
Allowance for Doubtful Accounts	(f) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance.
Inventories	(g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or market. Cost is determined using the first-in, first-out method.
Property and Equipment, net	(h) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term).
Goodwill and Franchise Rights	(i) Goodwill and Franchise Rights Goodwill acquired in a business combination that is determined to have an indefinite useful life is not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. The annual testing date for determining whether goodwill and other intangible assets are impaired is the last day of the Company’s 48 th Franchise rights acquired prior to 2008 in a business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects these franchisees to renew agreements indefinitely ensuring consistent cash flows. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350.
Impairment or Disposal of Long-Lived Assets	(j) Impairment or Disposal of Long-Lived Assets In accordance with FASB ASC Topic 360-10, Property, Plant and Equipment—Impairment or Disposal of Long-Lived Assets, (Topic 360-10), long lived assets, such as property and equipment and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. Additionally, at the date we cease using a property under an operating lease, we record a liability under FASB ASC Topic 420, Exit and Disposal Cost Obligations for the net present value of any remaining lease obligations, net of estimated sublease income. Any subsequent adjustments to that liability as a result of lease termination or changes in estimates of sublease income are recorded in the period incurred.
Deferred Financing Costs	(k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $413 thousand in financing costs in fiscal year 2017 and no financing costs during fiscal years 2018 and 2016. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $82 thousand in fiscal year 2018, $119 thousand in fiscal year 2017 and $421 thousand in fiscal year 2016 and is included in interest expense on the consolidated statements of income.
Revenues	(l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. 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). The Company recognized gift card breakage revenue of $2.9 million in fiscal years 2018 and 2017 and $2.6 million in fiscal year 2016.
International Revenues	(m) International Revenues The Company currently has 20 international franchisee-owned restaurants in Aruba, Canada, China, Indonesia, Japan, Mexico, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.7 million, $2.9 million and $2.9 million in fiscal years 2018, 2017 and 2016, respectively.
Rent	(n) Rent Certain of the Company’s operating leases contain predetermined fixed escalations of the minimum rent during the term of the lease. For these leases, the Company recognizes the related rent expense on a straight-line basis over the life of the lease and records the difference between amounts charged to operations and amounts paid as deferred rent. Additionally, certain of the Company’s operating leases contain clauses that provide additional contingent rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes contingent rent expense prior to the achievement of the specified target that triggers the contingent rent, provided achievement of that target is considered probable.
Marketing and Advertising	(o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of income include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $6.8 million, $6.7 million and $6.6 million in fiscal years 2018, 2017 and 2016, respectively. Advertising costs are expensed as incurred.
Insurance Liability	(p) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities.
Stock-Based Compensation	(q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur.
Pre-Opening Costs	(r) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business.
Income Taxes	(s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense.
Discontinued Operations	(t) Discontinued Operations The Company accounts for its closed restaurants in accordance with the provisions of FASB ASC Topic 360, Property, Plant and Equipment. For fiscal years 2018, 2017 and 2016, all impairment charges, loss on disposal and remeasurement of lease liabilities along with restaurant sales, direct recurring costs and expenses and income taxes attributable to restaurants classified as discontinued operations have been aggregated to a single caption entitled loss from discontinued operations, net of tax benefit in the consolidated statements of income for all periods presented.
Earnings Per Share	(u) Earnings Per Share Basic earnings per share is calculated by dividing net income by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is calculated by dividing net income by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings per share in the event they are antidilutive.

The Company, Organization and_2

The Company, Organization and Description of Business (Tables)	12 Months Ended
	Dec. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Restaurants	13 Weeks Ending 52 Weeks Ending December 30, 2018 December 30, 2018 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 78 75 2 155 77 76 2 155 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 1 1 1 3 2 2 1 5 Closed 1 1 0 2 1 3 0 4 End of period 78 75 3 156 78 75 3 156 % of total 50 % 48 % 2 % 100 % 50 % 48 % 2 % 100 %

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 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 fiscal year 2018 (in thousands). December 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Assets Current assets: Cash and cash equivalents $ 5,062 $ — $ 5,062 Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361 19,476 — 19,476 Inventory 9,296 — 9,296 Prepaid expenses and other 2,528 — 2,528 Total current assets 36,362 — 36,362 Property and equipment, net of accumulated depreciation 2018 - $160,153; 2017 - $144,373 125,991 — 125,991 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 2018 - $2,299; 2017 - $396 44,919 — 44,919 Other intangibles, net of accumulated amortization 2018 - $1,395; 2017 - $1,181 4,862 — 4,862 Deferred income taxes 5,353 (686 ) 4,667 Other assets 604 — 604 Total assets $ 254,613 $ (686 ) $ 253,927 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 10,273 $ — $ 10,273 Accrued payroll 19,475 — 19,475 Accrued expenses 10,535 — 10,535 Deferred revenue 48,370 (121 ) 48,249 Other current liabilities 6,619 — 6,619 Total current liabilities 95,272 (121 ) 95,151 Long-term debt 41,000 — 41,000 Deferred rent 23,692 — 23,692 Unearned franchise fees 2,680 (2,680 ) — Other liabilities 1,837 — 1,837 Total liabilities 164,481 (2,801 ) 161,680 Commitments and contingencies — — — Shareholders' equity: Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,268,776 shares issued and outstanding at December 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017 293 — 293 Additional paid-in capital 61,819 — 61,819 Retained earnings 28,020 2,115 30,135 Treasury stock, at cost; 71,950 shares at December 30, 2018 and December 31, 2017 — — — Total shareholders' equity 90,132 2,115 92,247 Total liabilities and shareholders' equity $ 254,613 $ (686 ) $ 253,927 52 Weeks Ended December 30, 2018 Balances without As Reported Adjustments adoption of Topic 606 Revenues: Restaurant sales $ 427,433 $ 1,058 (1) $ 428,491 Franchise income 17,919 (1,577 ) (2) 16,342 Other operating income 6,982 — 6,982 Total revenues 452,334 (519 ) 451,815 Costs and expenses: Food and beverage costs 120,112 — 120,112 Restaurant operating expenses 206,258 — 206,258 Marketing and advertising 16,639 (399 ) (3) 16,240 General and administrative costs 37,253 — 37,253 Depreciation and amortization expenses 18,538 — 18,538 Pre-opening costs 1,875 — 1,875 Total costs and expenses 400,675 (399 ) 400,276 Operating income 51,659 (120 ) 51,539 Other income (expense): Interest expense, net (1,739 ) — (1,739 ) Other (73 ) — (73 ) Income from continuing operations before income tax expense 49,847 (120 ) 49,727 Income tax expense 8,247 (29 ) (4) 8,218 Income from continuing operations 41,600 (91 ) 41,509 Income from discontinued operations, net of income taxes 80 — 80 Net income $ 41,680 $ (91 ) $ 41,589 (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 $1.1 million for fiscal year 2018. (2) In fiscal year 2018, the Company recognized $1.5 million of advertising contributions from franchisees and $119 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 $1.5 million and of advertising contributions from franchisees in 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 $1.1 million in 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. 52 Weeks Ended December 30, 2018 As Reported Adjustments Balances without adoption of Topic 606 Cash flows from operating activities: Net income $ 41,680 $ (91 ) $ 41,589 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 18,538 — 18,538 Deferred income taxes 341 — 341 Non-cash interest expense 82 — 82 Debt issuance costs written-off — — — Gain on the disposal of property and equipment, net 55 — 55 Loss on impairment — — — Amortization of below market lease 79 — 79 Stock-based compensation expense 7,647 — 7,647 Changes in operating assets and liabilities: Accounts receivable 2,151 — 2,151 Inventories (608 ) — (608 ) Prepaid expenses and other 151 — 151 Other assets (42 ) — (42 ) Accounts payable and accrued expenses 2,590 — 2,590 Deferred revenue 5,383 120 5,503 Deferred rent 1,462 — 1,462 Other liabilities (1,215 ) (29 ) (1,244 ) Net cash provided by operating activities 78,294 — 78,294 Net cash used in investing activities (31,907 ) — (31,907 ) Net cash used in financing activities (45,376 ) — (45,376 ) Net increase in cash and cash equivalents $ 1,011 — $ 1,011
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 (in thousands). 52 Weeks Ended December 30, 2018: Domestic International Total Revenue Restaurant sales $ 427,433 $ — $ 427,433 Franchise income 15,194 2,725 17,919 Other operating income 6,982 — 6,982 Total revenue $ 449,609 $ 2,725 $ 452,334 53 Weeks Ended December 31, 2017: Domestic International Total Revenue Restaurant sales $ 390,434 $ — $ 390,434 Franchise income 14,596 2,949 17,545 Other operating income 6,844 — 6,844 Total revenue $ 411,874 $ 2,949 $ 414,823
Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers and Significant Changes in Deferred Revenue and Unearned Franchise Fees	The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). December 30, December 31, 2018 2017 Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361 $ 18,336 $ 21,130 Deferred revenue $ 48,370 $ 42,596 Unearned franchise fees $ 2,680 $ — Significant changes in the deferred revenue balance and the unearned franchise fees balance during the fifty-two 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 (29,103 ) — Increases due to proceeds received, excluding amounts recognized during the period 34,861 — Decreases due to recognition of franchise development and opening fees — (419 ) Other 38 7 Balance at December 30, 2018 $ 48,370 $ 2,680
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 December 30, 2018 Fiscal Year 2019 Fiscal Year 2020 Fiscal Years 2021-2023 More Than 5 Years Franchise development and opening fees $ 2,680 $ 221 $ 221 $ 664 $ 1,574

Hawaii Acquisition (Tables)

Hawaii Acquisition (Tables)	12 Months Ended
	Dec. 30, 2018
Business Combinations [Abstract]
Summary of Allocation of Purchase Price	The allocation of the purchase price is as follows (in thousands): Balances at December 12, 2017 Current assets $ 755 Property and equipment 7,355 Goodwill 12,229 Franchise rights 14,800 Other intangibles 230 Other assets 843 Total assets acquired $ 36,212 Current liabilities 84 Other liabilities 750 Total liabilities assumed $ 834 Net assets acquired $ 35,378

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 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 (in thousands): Fair Value as of December 30, 2018 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets held for sale $ — $ — $ — $ 3,904

Franchise Rights and Goodwill (

Franchise Rights and Goodwill (Tables)	12 Months Ended
	Dec. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Carrying Values of Franchise Rights and Other Intangible Assets	The financial statement carrying values of the Company’s franchise rights and other intangible assets were as follows (amounts in thousands): Weighted Average Amortization Period Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 7.9 yrs $ 15,018 $ (2,299 ) $ 12,719 Lease assets 11.4 yrs 2,843 (1,085 ) 1,758 Other assets 3.5 yrs 491 (310 ) 181 18,352 (3,694 ) 14,658 Indefinite-lived intangible assets: Franchise rights 32,200 - 32,200 Liquor licenses 2,805 - 2,805 Other assets 118 - 118 35,123 - 35,123 Total intangible assets $ 53,475 $ (3,694 ) $ 49,781
Carrying Values of Goodwill	The financial statement carrying values of the Company’s goodwill was as follows (amounts in thousands): Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 31, 2017 $ 47,080 $ (10,558 ) $ 36,522 Balance as of December 30, 2018 $ 47,080 $ (10,558 ) $ 36,522

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 30, 2018
Property Plant And Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consists of the following (amounts in thousands): December 30, December 31, 2018 2017 Land $ 616 $ 616 Building and building improvements 25,163 24,639 Equipment 41,852 39,725 Computer equipment 12,085 11,291 Furniture and fixtures 25,049 22,730 Leasehold improvements 167,650 150,688 Construction-in-progress 13,729 6,896 286,144 256,585 Less accumulated depreciation (160,153 ) (144,373 ) $ 125,991 $ 112,212

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following (amounts in thousands): December 30, December 31, 2018 2017 Senior Credit Facility: Revolving credit facility $ 41,000 $ 50,000 Less current maturities — — $ 41,000 $ 50,000

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 30, 2018
Leases [Abstract]
Future Minimum Lease Payments	Future minimum annual rental commitments under operating leases as of December 30, 2018 are as follows (in thousands): Company Total 2019 $ 25,767 2020 24,177 2021 22,520 2022 21,388 2023 18,858 Thereafter 154,661 $ 267,371
Summary of Rent Expense	Rental expense consists of the following and is included in restaurant operating expenses in the accompanying consolidated statements of income (in thousands): Fiscal Year 2018 2017 2016 Minimum rentals $ 25,084 $ 21,296 $ 20,300 Contingent rentals 4,114 3,600 2,659 $ 29,198 $ 24,896 $ 22,959

Franchise Operations (Tables)

Franchise Operations (Tables)	12 Months Ended
	Dec. 30, 2018
Revenue From Contract With Customer [Abstract]
Franchise Income	The Company classifies franchise income separately in the consolidated statements of income (in thousands): Fiscal Year 2018 2017 2016 Franchise income: Income from existing franchise locations $ 17,500 $ 17,335 $ 17,001 Opening and development fee income 419 210 300 Total franchise income: $ 17,919 $ 17,545 $ 17,301

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 30, 2018
Stockholders Equity Note [Abstract]
Schedule of Dividends Declared and Payable	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 November 2, 2018 $ 0.11 November 15, 2018 $ 3,351 November 29, 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 November 3, 2017 $ 0.09 November 9, 2017 $ 2,815 November 22, 2017 Fiscal Year 2016 February 12, 2016 $ 0.07 February 25, 2016 $ 2,350 March 10, 2016 April 28, 2016 $ 0.07 May 12, 2016 $ 2,338 May 26, 2016 July 29, 2016 $ 0.07 August 11, 2016 $ 2,282 August 25, 2016 October 28, 2016 $ 0.07 November 10, 2016 $ 2,226 November 23, 2016

Incentive Stock Option Plans (T

Incentive Stock Option Plans (Tables)	12 Months Ended
	Dec. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Non-vested Restricted Stock	2018 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 1,184,629 $ 16.69 Granted 357,508 27.93 Vested (463,566 ) 16.62 Forfeited — — Non-vested shares at end of year 1,078,571 $ 20.44
Summary of Stock Option Activity	2018 Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value ($000's) Outstanding at beginning of year 15,590 $ 3.28 Granted — — Exercised (9,817 ) 3.29 Forfeited (700 ) 4.70 Outstanding at end of year 5,073 $ 3.07 0.77 $ 98,320 Options exercisable at year end 5,073 $ 3.07 0.77 $ 98,320

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2018
Income Tax Expense (Benefit)	Total income tax expense (benefit) for fiscal years 2018, 2017, and 2016 was (in thousands): 2018 2017 2016 Income from continuing operations $ 8,247 $ 15,669 $ 15,660 Loss from discontinued operations 26 (68 ) (186 ) Total consolidated income tax expense $ 8,273 $ 15,601 $ 15,474
Income Tax Expense From Continuing Operations	Income tax expense from continuing operations consists of the following (in thousands): Current Deferred Total Year ended December 30, 2018 U.S. Federal $ 4,851 $ 326 $ 5,177 State 2,723 14 2,737 Foreign 333 — 333 $ 7,907 $ 340 $ 8,247 Year ended December 31, 2017 U.S. Federal $ 8,431 $ 4,557 $ 12,988 State 1,916 422 2,338 Foreign 343 — 343 $ 10,690 $ 4,979 $ 15,669 Year ended December 25, 2016 U.S. Federal $ 3,987 $ 8,165 $ 12,152 State 1,951 1,231 3,182 Foreign 326 — 326 $ 6,264 $ 9,396 $ 15,660
Schedule of Effective Income Tax Rate Reconciliation	Income tax expense differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2018 2017 2016 Income tax expense at statutory rates $ 10,468 $ 16,070 $ 16,245 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,886 1,316 2,193 Federal FICA tip credit net benefit (4,549 ) (3,324 ) (3,179 ) Non-deductible executive compensation 1,234 729 410 Impact of the 2017 Tax Act (669 ) 1,086 — Other (123 ) (208 ) (9 ) $ 8,247 $ 15,669 $ 15,660 Effective tax rate 16.5 % 34.1 % 33.7 %
Deferred Tax Assets	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are presented below (in thousands): 2018 2017 Deferred tax assets: Accounts payable and accrued expenses $ 8,835 $ 6,887 Deferred rent 6,267 5,790 Net state operating loss carryforwards 3,674 3,152 Tax credit carryforwards 502 507 Property and equipment — 539 Other 128 140 Total gross deferred tax assets 19,406 17,015 Less valuation allowance (1,897 ) (1,389 ) Net deferred tax assets 17,509 15,626 Deferred tax liabilities: Property and equipment (539 ) — Intangible assets (11,617 ) (10,679 ) Total gross deferred tax liabilities (12,156 ) (10,679 ) Net deferred tax assets $ 5,353 $ 4,947
Unrecognized Tax Benefit Reconciliation	A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 31, 2017 $ 666 Gross increases for tax positions of prior years 8 Reductions to tax positions due to statute expiration (67 ) Unrecognized tax benefits balance at December 30, 2018 $ 607
Discontinued Operations [Member]
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the U.S. statutory tax rate to the effective tax rate applicable to discontinued operations for fiscal years 2018, 2017 and 2016 follows (in thousands): 2018 2017 2016 Income tax benefit at statutory rates $ 22 $ (62 ) $ (167 ) Increase (decrease) in income taxes resulting from: State income taxes at state statutory rate, net of federal impact 4 (6 ) (19 ) $ 26 $ (68 ) $ (186 ) Effective tax rate 24.6 % 38.6 % 39.0 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 30, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic earnings per common share (amounts in thousands, except share and per share data): Fiscal Year 2018 2017 2016 Income from continuing operations $ 41,600 $ 30,245 $ 30,755 Income (loss) from discontinued operations, net of income taxes 80 (108 ) (290 ) Net income $ 41,680 $ 30,137 $ 30,465 Shares: Weighted average number of common shares outstanding - basic 29,659,461 30,346,999 31,670,189 Basic earnings (loss) per common share: Continuing operations $ 1.40 $ 1.00 $ 0.97 Discontinued operations 0.01 (0.01 ) (0.01 ) Basic earnings per common share $ 1.41 $ 0.99 $ 0.96 The following table sets forth the computation of diluted earnings per share (amounts in thousands, except share and per share data): Fiscal Year 2018 2017 2016 Income from continuing operations $ 41,600 $ 30,245 $ 30,755 Income (loss) from discontinued operations, net of income taxes 80 (108 ) (290 ) Net income $ 41,680 $ 30,137 $ 30,465 Shares: Weighted average number of common shares outstanding - basic 29,659,461 30,346,999 31,670,189 Dilutive shares 614,380 569,365 438,776 Weighted average number of common shares outstanding - diluted 30,273,841 30,916,364 32,108,965 Diluted earnings (loss) per common share: Continuing operations $ 1.37 $ 0.98 $ 0.96 Discontinued operations 0.01 (0.01 ) (0.01 ) Diluted earnings per common share $ 1.38 $ 0.97 $ 0.95

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 30, 2018
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	Fiscal Year 2018 2017 2016 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 431,536 $ 394,359 $ 366,054 Franchise operations 17,919 17,545 17,301 Unallocated other revenue and revenue discounts 2,879 2,919 2,592 Total revenues $ 452,334 $ 414,823 $ 385,947 Segment profits: Company-owned steakhouse restaurants $ 105,166 $ 92,554 $ 85,980 Franchise operations 17,919 17,545 17,301 Total segment profit 123,085 110,099 103,281 Unallocated operating income 2,879 2,919 2,592 Marketing and advertising expenses (16,639 ) (12,724 ) (11,406 ) General and administrative costs (37,253 ) (32,700 ) (31,488 ) Depreciation and amortization expenses (18,538 ) (14,995 ) (13,434 ) Pre-opening costs (1,875 ) (2,013 ) (1,986 ) Loss on impairment — (3,904 ) — Interest expense, net (1,739 ) (821 ) (1,154 ) Other income (73 ) 53 10 Income from continuing operations before income tax expense $ 49,847 $ 45,914 $ 46,415 Capital expenditures: Company-owned steakhouse restaurants $ 29,433 $ 20,363 $ 24,991 Corporate assets 2,474 892 1,220 Total capital expenditures $ 31,907 $ 21,255 $ 26,211
Segment Information, Assets	Fiscal Year December 30, December 31, December 25, 2018 2017 2016 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 233,446 $ 223,354 $ 185,820 Franchise operations 2,911 3,021 2,707 Corporate assets - unallocated 12,903 10,774 9,021 Deferred income taxes - unallocated 5,353 4,947 9,924 Total assets $ 254,613 $ 242,096 $ 207,472

Supplemental Consolidated Fin_2

Supplemental Consolidated Financial Statement Information (Tables)	12 Months Ended
	Dec. 30, 2018
Disclosure Text Block Supplement [Abstract]
Summary of Accounts Receivable	December 30, December 31, 2018 2017 Bank credit card receivables $ 7,223 $ 10,263 Landlord contributions 531 246 Franchise fees 2,759 2,823 Trade 932 724 Insurance receivable — 46 Receivable from gift card issuances 7,630 7,051 Other 723 834 Allowance for doubtful accounts (322 ) (361 ) $ 19,476 $ 21,626
Summary of Other Assets	December 30, December 31, 2018 2017 Deposits $ 348 $ 306 Deferred financing costs, net 256 338 Other — — $ 604 $ 644

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations	Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended April 1, July 1, September 30, December 30, 2018 2018 2018 2018 Total Total revenues $ 116,526 $ 109,635 $ 99,015 $ 127,159 $ 452,334 Cost and expenses (100,138 ) (97,930 ) (94,161 ) (108,446 ) (400,675 ) Operating income 16,388 11,705 4,854 18,713 51,659 Interest expense, net (380 ) (403 ) (470 ) (486 ) (1,739 ) Other 12 22 (65 ) (42 ) (73 ) Income from continuing operations before income tax expense 16,020 11,324 4,319 18,185 49,847 Income tax expense 2,384 1,763 727 3,375 8,247 Income from continuing operations 13,636 9,561 3,592 14,810 41,600 Discontinued operations, net of income tax 10 12 9 50 80 Net income (loss) $ 13,646 $ 9,573 $ 3,601 $ 14,860 $ 41,680 Basic earnings per share: Continuing operations $ 0.46 $ 0.32 $ 0.12 $ 0.50 $ 1.40 Discontinued operations — — — — 0.01 Basic earnings per share $ 0.46 $ 0.32 $ 0.12 $ 0.50 $ 1.41 Diluted earnings per share: Continuing operations $ 0.45 $ 0.32 $ 0.12 $ 0.49 $ 1.37 Discontinued operations — — — — 0.01 Diluted earnings per share $ 0.45 $ 0.32 $ 0.12 $ 0.49 $ 1.38 Dividends declared per common share $ 0.11 $ 0.11 $ 0.11 $ 0.11 $ 0.44 Quarter Ended March 26, June 25, September 24, December 31, 2017 2017 2017 2017 Total Total revenues $ 105,538 $ 100,015 $ 85,167 $ 124,103 $ 414,823 Cost and expenses (89,293 ) (88,470 ) (82,180 ) (104,293 ) (364,237 ) Loss on impairment — — — (3,904 ) (3,904 ) Operating income 16,245 11,545 2,987 15,906 46,682 Interest expense, net (179 ) (144 ) (197 ) (300 ) (821 ) Other 24 14 (6 ) 19 53 Income from continuing operations before income tax expense 16,090 11,415 2,784 15,625 45,914 Income tax expense 5,005 3,611 1,017 6,036 15,669 Income from continuing operations 11,085 7,804 1,767 9,589 30,245 Discontinued operations, net of income tax (37 ) 7 (71 ) (8 ) (108 ) Net income $ 11,048 $ 7,811 $ 1,696 $ 9,581 $ 30,137 Basic earnings per share: Continuing operations $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 1.00 Discontinued operations — — — — (0.01 ) Basic earnings per share $ 0.36 $ 0.26 $ 0.06 $ 0.32 $ 0.99 Diluted earnings per share: Continuing operations $ 0.35 $ 0.25 $ 0.06 $ 0.31 $ 0.98 Discontinued operations — — (0.01 ) — (0.01 ) Diluted earnings per share $ 0.35 $ 0.25 $ 0.05 $ 0.31 $ 0.97 Dividends declared per common share $ 0.09 $ 0.09 $ 0.09 $ 0.09 $ 0.36

The Company, Organization and_3

The Company, Organization and Description of Business (Details Textual) $ in Millions	Dec. 12, 2017USD ($)	Dec. 30, 2018Restaurant	Dec. 30, 2018Restaurant	Sep. 30, 2018Restaurant	Dec. 31, 2017Restaurant
Hawaiian Restaurants [Member]
Acquisition of franchise restaurant, net of cash acquired | $	$ 35.4
Ruths Chris Steak House [Member]
Number of Restaurants		156	156	155	155
Number of Restaurants Opened During Period		3	5
Number of Restaurants Closed During Period		2	4
Ruths Chris Steak House [Member] | Contractual Agreement [Member]
Number of Restaurants		3	3
Ruths Chris Steak House [Member] | Contractual Agreement [Member] | Reno, NV [Member]
Number of Restaurants Opened During Period			1
Ruths Chris Steak House [Member] | Company [Member]
Number of Restaurants		78	78	78	77
Number of Restaurants Opened During Period		1	2
Number of Restaurants Closed During Period		1	1
Ruths Chris Steak House [Member] | Company [Member] | Jersey City, NJ and Paramus, NJ [Member]
Number of Restaurants Opened During Period			2
Ruths Chris Steak House [Member] | Franchised Units [Member]
Number of Restaurants		75	75	75	76
Number of Restaurants Opened During Period		1	2
Number of Restaurants Closed During Period		1	3
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Number of Restaurants		20	20
Ruths Chris Steak House [Member] | Franchised Units [Member] | Ft. Wayne, IN and Markham, Ontario [Member]
Number of Restaurants Opened During Period			2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Ridgeland, MS; Dubai, United Arab Emirates and Panama City, Panama [Member]
Number of Restaurants Closed During Period			3

The Company, Organization and_4

The Company, Organization and Description of Business - Summary of Restaurants (Details) - Ruths Chris Steak House [Member]	3 Months Ended	12 Months Ended
	Dec. 30, 2018Restaurant	Dec. 30, 2018Restaurant
Company Organization And Description Of Business [Line Items]
Beginning of period	155	155
Acquired	0	0
Sold	0	0
New	3	5
Closed	2	4
End of period	156	156
% of total	100.00%	100.00%
Company [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	78	77
Acquired	0	0
Sold	0	0
New	1	2
Closed	1	1
End of period	78	78
% of total	50.00%	50.00%
Franchised Units [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	75	76
Acquired	0	0
Sold	0	0
New	1	2
Closed	1	3
End of period	75	75
% of total	48.00%	48.00%
Managed [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	2	2
Acquired	0	0
Sold	0	0
New	1	1
Closed	0	0
End of period	3	3
% of total	2.00%	2.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual)

3 Months Ended

12 Months Ended

Dec. 30, 2018USD ($)Restaurant

Sep. 30, 2018USD ($)

Jul. 01, 2018USD ($)

Apr. 01, 2018USD ($)

Dec. 31, 2017USD ($)

Sep. 24, 2017USD ($)

Jun. 25, 2017USD ($)

Mar. 26, 2017USD ($)

Dec. 30, 2018USD ($)Restaurant

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Dec. 25, 2016USD ($)

Summary Of Significant Accounting Policies [Line Items]

Payments of financing costs

$ 0

$ 413,000

$ 0

Amortization of deferred financing costs

82,000

119,000

421,000

Gift card breakage revenue recognized

2,900,000

2,900,000

2,600,000

Revenues

$ 127,159,000

$ 99,015,000

$ 109,635,000

$ 116,526,000

$ 124,103,000

$ 85,167,000

$ 100,015,000

$ 105,538,000

452,334,000

414,823,000

385,947,000

Advertising expenses

6,800,000

6,700,000

$ 6,600,000

International [Member]

Summary Of Significant Accounting Policies [Line Items]

Revenues

$ 2,725,000

2,949,000

Franchised Units [Member] | International [Member]

Summary Of Significant Accounting Policies [Line Items]

Number of restaurants | Restaurant

20

20

Franchise Income [Member]

Summary Of Significant Accounting Policies [Line Items]

Revenues

$ 17,919,000

17,545,000

17,301,000

Franchise Income [Member] | International [Member]

Summary Of Significant Accounting Policies [Line Items]

Revenues

$ 2,725,000

$ 2,949,000

$ 2,900,000

Franchise Income [Member]

Summary Of Significant Accounting Policies [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%

Equipment [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

5 years

ASU 2016-02 [Member]

Summary Of Significant Accounting Policies [Line Items]

Percentage of increase in discount rates on operating lease liability

1.00%

1.00%

Operating lease liability adjustment

$ 10,000,000

$ 10,000,000

Derecognized deferred rent and tenant allowance

25,400,000

25,400,000

Derecognized asstes related to below market leases

758,000

758,000

Derecognized sale leaseback transaction deferred gain

1,800,000

$ 1,800,000

Minimum [Member]

Summary Of Significant Accounting Policies [Line Items]

Percentage of tax benefit realized upon settlement

50.00%

Minimum [Member] | Building and Building Improvements [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

20 years

Minimum [Member] | Furniture and Fixtures [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

5 years

Minimum [Member] | Computer Equipment [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

3 years

Minimum [Member] | Leasehold Improvements [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

5 years

Minimum [Member] | ASU 2016-02 [Member]

Summary Of Significant Accounting Policies [Line Items]

Operating Lease Liability

$ 160,000,000

$ 160,000,000

Discount rates on operating lease liability

4.00%

4.00%

Minimum [Member] | ASU 2016-02 [Member] | ROU Asset [Member]

Summary Of Significant Accounting Policies [Line Items]

Equity adjustment

$ 2,500,000

$ 2,500,000

Maximum [Member]

Summary Of Significant Accounting Policies [Line Items]

Period for redemption of gift cards

5 years

Maximum [Member] | Building and Building Improvements [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

40 years

Maximum [Member] | Furniture and Fixtures [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

7 years

Maximum [Member] | Computer Equipment [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

5 years

Maximum [Member] | Leasehold Improvements [Member]

Summary Of Significant Accounting Policies [Line Items]

Property and equipment, useful life

20 years

Maximum [Member] | ASU 2016-02 [Member]

Summary Of Significant Accounting Policies [Line Items]

Operating Lease Liability

$ 180,000,000

$ 180,000,000

Discount rates on operating lease liability

5.00%

5.00%

Maximum [Member] | ASU 2016-02 [Member] | ROU Asset [Member]

Summary Of Significant Accounting Policies [Line Items]

Equity adjustment

$ 4,000,000

$ 4,000,000

Revenue (Details Textual)

Revenue (Details Textual) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred revenue	$ 48,370				$ 42,596				$ 48,370	$ 42,596
Deferred income taxes	5,353				4,947				5,353	4,947
Shareholders equity	90,132				79,504				90,132	79,504	$ 79,009	$ 97,902
Advertising Contributions from Franchisees									1,500
Revenues	127,159	$ 99,015	$ 109,635	$ 116,526	124,103	$ 85,167	$ 100,015	$ 105,538	452,334	414,823	385,947
Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues									427,433	390,434	$ 363,147
ASC Topic 606 [Member] | Adjustments due to Adoption of Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred revenue	121				3,100				121	3,100
Deferred income taxes	686				746				686	746
Shareholders equity	$ (2,115)				$ (2,300)				(2,115)	$ (2,300)
Advertising Contributions from Franchisees									1,500
Revenues									519
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									$ (1,058)

Revenue - Summary of Impact of

Revenue - Summary of Impact of Adopting Topic 606 Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016	Dec. 27, 2015
Current assets:
Cash and cash equivalents	$ 5,062	$ 4,051	$ 3,788	$ 3,095
Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361	19,476	21,626
Inventory	9,296	8,688
Prepaid expenses and other	2,528	2,680
Total current assets	36,362	37,045
Property and equipment, net of accumulated depreciation 2018 - $160,153; 2017 - $144,373	125,991	112,212
Goodwill	36,522	36,522
Intangible assets, net of accumulated amortization	49,781
Deferred income taxes	5,353	4,947
Other assets	604	644
Total assets	254,613	242,096	207,472
Current liabilities:
Accounts payable	10,273	10,510
Accrued payroll	19,475	15,903
Accrued expenses	10,535	11,203
Deferred revenue	48,370	42,596
Other current liabilities	6,619	8,313
Total current liabilities	95,272	88,525
Long-term debt	41,000	50,000
Deferred rent	23,692	21,993
Unearned franchise fees	2,680
Other liabilities	1,837	2,074
Total liabilities	164,481	162,592
Commitments and contingencies
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,268,776 shares issued and outstanding at December 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	293	296
Additional paid-in capital	61,819	77,017
Retained earnings	28,020	2,191
Treasury stock, at cost; 71,950 shares at December 30, 2018 and December 31, 2017
Total shareholders' equity	90,132	79,504	$ 79,009	$ 97,902
Total liabilities and shareholders' equity	254,613	242,096
ASC Topic 606 [Member] | Adjustments [Member]
Current assets:
Deferred income taxes	686	746
Total assets	686
Current liabilities:
Deferred revenue	121	3,100
Total current liabilities	121
Unearned franchise fees	2,680
Total liabilities	2,801
Commitments and contingencies
Shareholders' equity:
Retained earnings	(2,115)
Total shareholders' equity	(2,115)	(2,300)
Total liabilities and shareholders' equity	686
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Cash and cash equivalents	5,062
Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361	19,476
Inventory	9,296
Prepaid expenses and other	2,528
Total current assets	36,362
Property and equipment, net of accumulated depreciation 2018 - $160,153; 2017 - $144,373	125,991
Goodwill	36,522
Deferred income taxes	4,667
Other assets	604
Total assets	253,927
Current liabilities:
Accounts payable	10,273
Accrued payroll	19,475
Accrued expenses	10,535
Deferred revenue	48,249
Other current liabilities	6,619
Total current liabilities	95,151
Long-term debt	41,000
Deferred rent	23,692
Other liabilities	1,837
Total liabilities	161,680
Commitments and contingencies
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,268,776 shares issued and outstanding at December 30, 2018, 29,645,790 shares issued and outstanding at December 31, 2017	293
Additional paid-in capital	61,819
Retained earnings	30,135
Total shareholders' equity	92,247
Total liabilities and shareholders' equity	253,927
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	44,919	46,822
Franchise Rights [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Intangible assets, net of accumulated amortization	44,919
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	4,862	$ 3,904
Other Intangible Assets [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,862

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	Dec. 30, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Allowance for doubtful accounts	$ 322	$ 361
Property and equipment, accumulated depreciation	160,153	$ 144,373
Finite-lived intangible assets, accumulated amortization	$ 3,694
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)	29,268,776	29,645,790
Common stock, shares outstanding (in shares)	29,268,776	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	$ 322	$ 361
Property and equipment, accumulated depreciation	$ 160,153	$ 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)	29,268,776	29,645,790
Common stock, shares outstanding (in shares)	29,268,776	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	$ 2,299	$ 396
Franchise Rights [Member] | ASC Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	2,299	396
Other Intangible Assets [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Finite-lived intangible assets, accumulated amortization	1,395	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	$ 1,395	$ 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								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Revenues:
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Costs and expenses:
Marketing and advertising									16,639	12,724	11,406
General and administrative costs									37,253	32,700	31,488
Depreciation and amortization expenses									18,538	14,995	13,434
Pre-opening costs									1,875	2,013	1,986
Total costs and expenses									400,675	368,141	338,388
Operating income	18,713	4,854	11,705	16,388	15,906	2,987	11,545	16,245	51,659	46,682	47,559
Other income (expense):
Interest expense, net	(486)	(470)	(403)	(380)	(300)	(197)	(144)	(179)	(1,739)	(821)	(1,154)
Other	(42)	(65)	22	12	19	(6)	14	24	(73)	53	10
Income from continuing operations before income tax expense	18,185	4,319	11,324	16,020	15,625	2,784	11,415	16,090	49,847	45,914	46,415
Income tax expense	3,375	727	1,763	2,384	6,036	1,017	3,611	5,005	8,247	15,669	15,660
Income from continuing operations	14,810	3,592	9,561	13,636	9,589	1,767	7,804	11,085	41,600	30,245	30,755
Income (loss) from discontinued operations, net of income taxes	50	9	12	10	(8)	(71)	7	(37)	80	(108)	(290)
Net income	$ 14,860	$ 3,601	$ 9,573	$ 13,646	$ 9,581	$ 1,696	$ 7,811	$ 11,048	41,680	30,137	30,465
ASC Topic 606 [Member] | Adjustments [Member]
Revenues:
Revenues									519
Costs and expenses:
Marketing and advertising									399
Total costs and expenses									399
Operating income									120
Other income (expense):
Income from continuing operations before income tax expense									120
Income tax expense									29
Income from continuing operations									91
Net income									91
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues									451,815
Costs and expenses:
Marketing and advertising									16,240
General and administrative costs									37,253
Depreciation and amortization expenses									18,538
Pre-opening costs									1,875
Total costs and expenses									400,276
Operating income									51,539
Other income (expense):
Interest expense, net									(1,739)
Other									(73)
Income from continuing operations before income tax expense									49,727
Income tax expense									8,218
Income from continuing operations									41,509
Income (loss) from discontinued operations, net of income taxes									80
Net income									41,589
Restaurant Sales [Member]
Revenues:
Revenues									427,433	390,434	363,147
Restaurant Sales [Member] | ASC Topic 606 [Member] | Adjustments [Member]
Revenues:
Revenues									(1,058)
Restaurant Sales [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues									428,491
Franchise Income [Member]
Revenues:
Revenues									17,919	17,545	17,301
Franchise Income [Member] | ASC Topic 606 [Member] | Adjustments [Member]
Revenues:
Revenues									1,577
Franchise Income [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues									16,342
Other Operating Income [Member]
Revenues:
Revenues									6,982	6,844	5,499
Other Operating Income [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Revenues:
Revenues									6,982
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold									120,112	116,361	107,075
Food and Beverage [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Costs and expenses:
Cost of goods sold									120,112
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold									206,258	$ 185,444	$ 172,999
Restaurant Operating Expenses [Member] | ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Costs and expenses:
Cost of goods sold									$ 206,258

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								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Advertising Contributions from Franchisees									1,500
Franchise development and opening fees									119
Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues									427,433	$ 390,434	$ 363,147
ASC Topic 606 [Member] | Adjustments [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues									519
Advertising Contributions from Franchisees									1,500
ASC Topic 606 [Member] | Adjustments [Member] | Restaurant Sales [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenues									$ (1,058)

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								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Cash flows from operating activities:
Net income	$ 14,860	$ 3,601	$ 9,573	$ 13,646	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 41,680	$ 30,137	$ 30,465
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization									18,538	14,995	13,434
Deferred income taxes									341	4,977	9,384
Non-cash interest expense									82	119	421
Debt issuance costs written-off										16
Gain on the disposal of property and equipment, net									55		(108)
Loss on impairment					$ 3,904					3,904
Amortization of below market lease									79	7
Stock-based compensation expense									7,647	6,763	5,834
Changes in operating assets and liabilities:
Accounts receivable									2,151	(836)	(2,259)
Inventories									(608)	(710)	83
Prepaid expenses and other									151	(231)	(1,187)
Other assets									(42)	482	96
Accounts payable and accrued expenses									2,590	5,718	(5,213)
Deferred revenue									5,383	3,692	2,953
Deferred rent									1,462	19	1,463
Other liabilities									(1,215)	(359)	928
Net cash provided by operating activities									78,294	68,693	56,294
Net cash used in investing activities									(31,907)	(56,612)	(25,409)
Net cash used in financing activities									(45,376)	(11,818)	(30,192)
Net increase (decrease) in cash and cash equivalents									1,011	$ 263	$ 693
ASC Topic 606 [Member] | Adjustments [Member]
Cash flows from operating activities:
Net income									91
Changes in operating assets and liabilities:
Deferred revenue									(120)
Other liabilities									29
ASC Topic 606 [Member] | Balances without adoption of Topic 606 [Member]
Cash flows from operating activities:
Net income									41,589
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization									18,538
Deferred income taxes									341
Non-cash interest expense									82
Gain on the disposal of property and equipment, net									55
Amortization of below market lease									79
Stock-based compensation expense									7,647
Changes in operating assets and liabilities:
Accounts receivable									2,151
Inventories									(608)
Prepaid expenses and other									151
Other assets									(42)
Accounts payable and accrued expenses									2,590
Deferred revenue									5,503
Deferred rent									1,462
Other liabilities									(1,244)
Net cash provided by operating activities									78,294
Net cash used in investing activities									(31,907)
Net cash used in financing activities									(45,376)
Net increase (decrease) in cash and cash equivalents									$ 1,011

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Disaggregation Of Revenue [Line Items]
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues									427,433	390,434	363,147
Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									17,919	17,545	17,301
Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									6,982	6,844	5,499
Domestic [Member]
Disaggregation Of Revenue [Line Items]
Revenues									449,609	411,874
Domestic [Member] | Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues									427,433	390,434
Domestic [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									15,194	14,596
Domestic [Member] | Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									6,982	6,844
International [Member]
Disaggregation Of Revenue [Line Items]
Revenues									2,725	2,949
International [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									$ 2,725	$ 2,949	$ 2,900

Revenue - Summary of Receivable

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Revenue From Contract With Customer [Abstract]
Accounts receivable, less allowance for doubtful accounts 2018 - $322; 2017 - $361	$ 18,336	$ 21,130
Deferred revenue	48,370	$ 42,596
Unearned franchise fees	$ 2,680

Revenue - Summary of Receivab_2

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Revenue From Contract With Customer [Abstract]
Allowance for doubtful accounts	$ 322	$ 361

Revenue - Summary of Significan

Revenue - Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2018USD ($)
Disaggregation Of Revenue [Line Items]
Deferred Revenue, Beginning balance	$ 42,596
Deferred Revenue, Decreases in the beginning balance from gift card redemptions	(29,103)
Deferred Revenue, Increases due to proceeds received, excluding amounts recognized during the period	34,861
Deferred Revenue, Other	38
Deferred Revenue, Ending balance	48,370
Unearned Franchise Fees, Decreases due to recognition of franchise development and opening fees	(419)
Unearned Franchise Fees, Other	7
Unearned Franchise Fees, Ending balance	2,680
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. 30, 2018USD ($)
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees	$ 2,680
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	$ 221
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	1 year
Franchise development and opening fees	$ 221
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-12-28
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	3 years
Franchise development and opening fees	$ 664
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2024-01-01
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period
Franchise development and opening fees	$ 1,574

Revenue - Summary of Recognit_2

Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details 1) $ in Thousands	Dec. 30, 2018USD ($)
Revenue From Contract With Customer [Abstract]
Franchise development and opening fees	$ 2,680

Hawaii Acquisition (Details Tex

Hawaii Acquisition (Details Textual) - USD ($) $ in Thousands	Dec. 12, 2017	Dec. 30, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Business combination, Integration related costs		$ 1,500	$ 619
Hawaiian Restaurants [Member]
Business Acquisition [Line Items]
Acquisition of franchise restaurant, net of cash acquired	$ 35,400
Hawaiian Restaurants [Member] | Minimum [Member]
Business Acquisition [Line Items]
Property and equipment, useful life		3 years
Hawaiian Restaurants [Member] | Maximum [Member]
Business Acquisition [Line Items]
Property and equipment, useful life		20 years

Hawaii Acquisition - Summary of

Hawaii Acquisition - Summary of Allocation of Purchase Price (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Dec. 12, 2017
Business Acquisition [Line Items]
Goodwill	$ 36,522	$ 36,522
Hawaiian Restaurants [Member]
Business Acquisition [Line Items]
Current assets			$ 755
Property and equipment			7,355
Goodwill			12,229
Franchise rights			14,800
Other intangibles			230
Other assets			843
Total assets acquired			36,212
Current liabilities			84
Other liabilities			750
Total liabilities assumed			834
Net assets acquired			$ 35,378

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual)	Dec. 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

Franchise Rights and Goodwill -

Franchise Rights and Goodwill - Carrying Values of Franchise Rights and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Schedule Of Intangible Assets [Line Items]
Amortizing intangible assets, Gross Carrying Value	$ 18,352
Amortizing intangible assets, Accumulated Amortization	(3,694)
Amortizing intangible assets, Net Carrying Value	14,658
Indefinite-lived intangible assets	35,123
Total intangible assets, Gross Carrying Value	53,475
Total intangible assets, Net Carrying Value	49,781
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	32,200
Liquor Licenses [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	2,805
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 118
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	7 years 10 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 15,018
Amortizing intangible assets, Accumulated Amortization	(2,299)	$ (396)
Amortizing intangible assets, Net Carrying Value	12,719
Total intangible assets, Net Carrying Value	$ 44,919	46,822
Lease Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	11 years 4 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 2,843
Amortizing intangible assets, Accumulated Amortization	(1,085)
Amortizing intangible assets, Net Carrying Value	$ 1,758
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	3 years 6 months
Amortizing intangible assets, Gross Carrying Value	$ 491
Amortizing intangible assets, Accumulated Amortization	(310)
Amortizing intangible assets, Net Carrying Value	181
Total intangible assets, Net Carrying Value	$ 4,862	$ 3,904

Franchise Rights and Goodwill

Franchise Rights and Goodwill (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 2,100	$ 277
Estimated amortization expense in 2019	1,900
Estimated amortization expense in 2020	1,700
Estimated amortization expense in 2021	1,700
Estimated amortization expense in 2022	1,700
Estimated amortization expense in 2023	$ 1,700

Franchise Rights and Goodwill_2

Franchise Rights and Goodwill - Carrying Values of Goodwill (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Gross Goodwill	$ 47,080	$ 47,080
Accumulated Goodwill Impairment Losses	(10,558)	(10,558)
Net Carrying Value of Goodwill	$ 36,522	$ 36,522

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 286,144	$ 256,585
Less accumulated depreciation	(160,153)	(144,373)
Property and equipment, net	125,991	112,212
Land [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	616	616
Building and Building Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	25,163	24,639
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	41,852	39,725
Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	12,085	11,291
Furniture and Fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	25,049	22,730
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	167,650	150,688
Construction in Progress [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 13,729	$ 6,896

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Revolving credit facility	$ 41,000	$ 50,000
Less current maturities	0	0
Long-term debt	$ 41,000	$ 50,000

Long-term Debt (Details Textual

Long-term Debt (Details Textual) - USD ($)	Feb. 02, 2017	Dec. 30, 2018	Feb. 03, 2017
Long-term Debt, Weighted Average Interest Rate, at Point in Time		4.00%
Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 100,000,000
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		$ 41,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 44,800,000
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%
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] | London Interbank Offered Rate (LIBOR) [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Revolving Credit Facility [Member] | Federal Funds Rate [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Base Rate [Member] | Minimum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Base Rate [Member] | 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

Leases (Details Textual)

Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 30, 2018USD ($)Restaurant	Dec. 31, 2017USD ($)	Jan. 21, 2015Restaurant
Deferred Rent Credit | $	$ 23.7	$ 22
Deferred Rent Credit, Current | $	1.7	$ 1.8
Lease Obligations Guaranteed | $	$ 26.1
Landry’s Lease Obligations [Member]
Lease termination period	2,040
Mitchells Restaurants [Member]
Number of Restaurants | Restaurant	21
Mitchells Fish Market [Member] | Company-owned Fish Market Restaurants [Member]
Number of Restaurants | Restaurant			18
Camerons Mitchell Steak house [Member] | Company-owned Steakhouse Restaurants [Member]
Number of Restaurants | Restaurant			3

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 30, 2018USD ($)
Leases [Abstract]
2,019	$ 25,767
2,020	24,177
2,021	22,520
2,022	21,388
2,023	18,858
Thereafter	154,661
Future minimum annual rental commitments	$ 267,371

Leases - Summary of Rent Expens

Leases - Summary of Rent Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Leases [Abstract]
Minimum rentals	$ 25,084	$ 21,296	$ 20,300
Contingent rentals	4,114	3,600	2,659
Rent expenses	$ 29,198	$ 24,896	$ 22,959

Franchise Operations (Details T

Franchise Operations (Details Textual)	12 Months Ended
	Dec. 30, 2018RestaurantSegment	Dec. 31, 2017Restaurant	Dec. 25, 2016Restaurant	Sep. 30, 2018Restaurant
Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants	20
Ruths Chris Steak House [Member]
Franchise Operations [Line Items]
Royalty of Sales Percentage	5.00%
Advertising Fee Percentage	1.00%
Percentage of advertising fee recorded as liability	1.00%
Number of Restaurants	156	155		155
Ruths Chris Steak House [Member] | Franchised Units [Member]
Franchise Operations [Line Items]
Number of Restaurants	75	76		75
Number of Franchise Restaurants Sold During Period	0		0
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants	20
Ruths Chris Steak House [Member] | Franchised Units [Member] | Ft. Wayne, IN and Markham, Ontario [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period	2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Jakarta, Indonesia and Greenville, SC [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period			2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Chengdu, China and Kauai, HI [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period		2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Ridgeland, MS, Dubai, United Arab Emirates and Panama City, Panama [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Closed During Period	3

Franchise Operations - Franchis

Franchise Operations - Franchise Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Franchise Operations [Line Items]
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Franchisor Owned Outlet [Member]
Franchise Operations [Line Items]
Revenues									17,500	17,335	17,001
Opening and Development Fee Income [Member]
Franchise Operations [Line Items]
Revenues									419	210	300
Franchise Income [Member]
Franchise Operations [Line Items]
Revenues									$ 17,919	$ 17,545	$ 17,301

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)	Dec. 30, 2018Supplier
Commitments And Contingencies Disclosure [Abstract]
Number of Suppliers	2

Shareholders' Equity (Details T

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

Feb. 27, 2019

Dec. 30, 2018

Sep. 30, 2018

Jul. 01, 2018

Apr. 01, 2018

Dec. 31, 2017

Sep. 24, 2017

Jun. 25, 2017

Mar. 26, 2017

Dec. 30, 2018

Dec. 31, 2017

Dec. 25, 2016

Dec. 30, 2018

Oct. 31, 2017

Feb. 03, 2017

Dividends Payable [Line Items]

Common Stock, Number of Voting Rights Per Share

1

Share repurchased

689,000

1,169,442

2,824,322

Cash dividends declared per common share

$ 0.11

$ 0.11

$ 0.11

$ 0.11

$ 0.09

$ 0.09

$ 0.09

$ 0.09

$ 0.44

$ 0.36

$ 0.28

Credit Agreement [Member]

Dividends Payable [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 100,000,000

Credit Agreement [Member] | Minimum [Member]

Dividends Payable [Line Items]

Consolidated leverage ratio

2.00%

Credit Agreement [Member] | Maximum [Member]

Dividends Payable [Line Items]

Consolidated leverage ratio

2.00%

Credit Agreement [Member] | Junior Restricted Payments [Member]

Dividends Payable [Line Items]

Debt instrument periodic payment

$ 67,300,000

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

Dividends Payable [Line Items]

Cash dividends declared per common share

$ 0.13

Dividends Payable, Current

$ 3,900,000

Payment Date

Mar. 21, 2019

The 2017 Share Repurchase Plan [Member]

Dividends Payable [Line Items]

Stock Repurchase Program, Authorized Amount

$ 60,000,000

Share repurchased

689,000

Stock Repurchased and Retired During Period, Value

$ 18,500,000

Stock Repurchased and Retired During Period, Average Cost per Share

$ 26.91

Stock Repurchase Program, Remaining Authorized Repurchase Amount

$ 32,100,000

$ 32,100,000

$ 32,100,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Dividend Declared 1 [Member]
Dividends Payable [Line Items]
Declaration Date	Feb. 21, 2018	Feb. 17, 2017	Feb. 12, 2016
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09	$ 0.07
Record Date	Mar. 8, 2018	Feb. 23, 2017	Feb. 25, 2016
Total Amount	$ 3,390	$ 2,862	$ 2,350
Payment Date	Mar. 22, 2018	Mar. 9, 2017	Mar. 10, 2016
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Declaration Date	May 4, 2018	May 5, 2017	Apr. 28, 2016
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09	$ 0.07
Record Date	May 24, 2018	May 18, 2017	May 12, 2016
Total Amount	$ 3,397	$ 2,862	$ 2,338
Payment Date	Jun. 7, 2018	Jun. 1, 2017	May 26, 2016
Dividend Declared 3 [Member]
Dividends Payable [Line Items]
Declaration Date	Aug. 10, 2018	Jul. 28, 2017	Jul. 29, 2016
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09	$ 0.07
Record Date	Aug. 23, 2018	Aug. 10, 2017	Aug. 11, 2016
Total Amount	$ 3,389	$ 2,844	$ 2,282
Payment Date	Sep. 6, 2018	Aug. 24, 2017	Aug. 25, 2016
Dividend Declared 4 [Member]
Dividends Payable [Line Items]
Declaration Date	Nov. 2, 2018	Nov. 3, 2017	Oct. 28, 2016
Dividend Per Share (in dollars per share)	$ 0.11	$ 0.09	$ 0.07
Record Date	Nov. 15, 2018	Nov. 9, 2017	Nov. 10, 2016
Total Amount	$ 3,351	$ 2,815	$ 2,226
Payment Date	Nov. 29, 2018	Nov. 22, 2017	Nov. 23, 2016

Employee Benefit Plan (Details

Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan, Cost Recognized	$ 354	$ 324	$ 318

Incentive Stock Option Plans (D

Incentive Stock Option Plans (Details Textual) - USD ($) $ in Thousands	May 15, 2018	May 22, 2008	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016	Dec. 29, 2013	Dec. 25, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Issuable upon Exercise of Currently Outstanding Option			5,073
Allocated Share-based Compensation Expense			$ 7,600	$ 6,800	$ 5,800
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			542	225	378
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			13,600
Share-based Compensation Arrangement by Share-based Unrecognized Compensation Cost Related to Non Vested Stock Option			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			231	681	444
Proceeds from Stock Options Exercised			$ 32	$ 945	219
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			1,078,571	1,184,629
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 7,700	$ 4,500	$ 3,600
Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							2,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized		1,500,000				2,000,000
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, Issuable upon Exercise of Currently Outstanding Option			5,073
Stock Issued During Period, Shares, Restricted Stock Award, Gross				251,512	376,423
Long-term Equity Incentive Plan 2005 [Member] | Second Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				96,853	95,792
Long-term Equity Incentive Plan 2005 [Member] | After Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				114,659	135,631
Long-term Equity Incentive Plan 2005 [Member] | Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					45,000
Long-term Equity Incentive Plan 2005 [Member] | Between 2017 Anniversary Date and 2020 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					100,000
Long-term Equity Incentive Plan 2005 [Member] | Between the 2020 Anniversary Date and the 2023 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				40,000
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			947,906
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between 2017 Anniversary Date and 2020 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					50.00%
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member] | Between the 2020 Anniversary Date and the 2023 Anniversary Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Omnibus Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			2,500,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross			357,508
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			37,273
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			100,255
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			97,648
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
Omnibus Incentive Plan 2018 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			130,665
Minimum [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, Award Vesting Period							1 year
Maximum [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, Award Vesting Period							5 years

Incentive Stock Option Plans -

Incentive Stock Option Plans - Summary of Non-vested Restricted Stock (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 30, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Shares (in shares) | shares	1,184,629
Granted, Shares (in shares) | shares	357,508
Vested, Shares (in shares) | shares	(463,566)
Non-vested, Shares (in shares) | shares	1,078,571
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 16.69
Granted, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	27.93
Vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	16.62
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 20.44

Incentive Stock Option Plans _2

Incentive Stock Option Plans - Summary of Stock Option Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2018USD ($)$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award Options Additional Disclosures [Abstract]
Outstanding, Shares (in shares) | shares	15,590
Exercised, Shares (in shares) | shares	(9,817)
Forfeited, Shares (in shares) | shares	(700)
Outstanding, Shares (in shares) | shares	5,073
Options exercisable, Shares (in shares) | shares	5,073
Outstanding, Weighted average exercise price (in dollars per share) | $ / shares	$ 3.28
Exercised, Weighted average exercise price (in dollars per share) | $ / shares	3.29
Forfeited, Weighted average exercise price (in dollars per share) | $ / shares	4.70
Outstanding, Weighted average exercise price (in dollars per share) | $ / shares	3.07
Options exercisable, Weighted average exercise price (in dollars per share) | $ / shares	$ 3.07
Outstanding, Weighted remaining contractual term (Year)	9 months 7 days
Options exercisable, Weighted remaining contractual term (Year)	9 months 7 days
Outstanding, Aggregate intrinsic value | $	$ 98,320
Options exercisable, Aggregate intrinsic value | $	$ 98,320

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Income Tax Disclosure [Abstract]
Income from continuing operations	$ 3,375	$ 727	$ 1,763	$ 2,384	$ 6,036	$ 1,017	$ 3,611	$ 5,005	$ 8,247	$ 15,669	$ 15,660
Loss from discontinued operations									26	(68)	(186)
Total consolidated income tax expense									$ 8,273	$ 15,601	$ 15,474

Income Taxes - Income Tax Exp_2

Income Taxes - Income Tax Expense From Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S. Federal, Current									$ 4,851	$ 8,431	$ 3,987
State, Current									2,723	1,916	1,951
Foreign, Current									333	343	326
Current									7,907	10,690	6,264
U.S. Federal, Deferred									326	4,557	8,165
State, Deferred									14	422	1,231
Foreign, Deferred
Deferred									340	4,979	9,396
U.S. Federal, Total									5,177	12,988	12,152
State, Total									2,737	2,338	3,182
Foreign, Total									333	343	326
Total	$ 3,375	$ 727	$ 1,763	$ 2,384	$ 6,036	$ 1,017	$ 3,611	$ 5,005	$ 8,247	$ 15,669	$ 15,660

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense at statutory rates									$ 10,468,000	$ 16,070,000	$ 16,245,000
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit									1,886,000	1,316,000	2,193,000
Federal FICA tip credit net benefit									(4,549,000)	(3,324,000)	(3,179,000)
Non-deductible executive compensation									1,234,000	729,000	410,000
Impact of the 2017 Tax Act									(669,000)	1,086,000
Other									(123,000)	(208,000)	(9,000)
Total	$ 3,375,000	$ 727,000	$ 1,763,000	$ 2,384,000	$ 6,036,000	$ 1,017,000	$ 3,611,000	$ 5,005,000	$ 8,247,000	$ 15,669,000	$ 15,660,000
Effective tax rate									16.50%	34.10%	33.70%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax [Line Items]
Federal statutory tax rate	21.00%	35.00%
Tax Cuts and Jobs Act of 2017 change in tax rate income tax expense (benefit)	$ (669)	$ 1,086
Excess tax benefits on stock-based compensation	542	349
Deferred tax assets, valuation allowance	$ 1,897	1,389
State tax credit expiration year	2,038
Unrecognized tax benefits	$ 607	$ 666
Unrecognized tax benefits that would impact effective tax rate	480
State [Member]
Income Tax [Line Items]
Net operating loss carry-forwards	73,500
Tax credit carry-forwards	$ 502

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate Applicable to Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Income Tax [Line Items]
Income tax benefit at statutory rates	$ 10,468,000	$ 16,070,000	$ 16,245,000
Increase (decrease) in income taxes resulting from:
State income taxes at state statutory rate, net of federal impact	1,886,000	1,316,000	2,193,000
Total	$ 26,000	$ (68,000)	$ (186,000)
Effective tax rate	16.50%	34.10%	33.70%
Discontinued Operations [Member]
Income Tax [Line Items]
Income tax benefit at statutory rates	$ 22,000	$ (62,000)	$ (167,000)
Increase (decrease) in income taxes resulting from:
State income taxes at state statutory rate, net of federal impact	4,000	(6,000)	(19,000)
Total	$ 26,000	$ (68,000)	$ (186,000)
Effective tax rate	24.60%	38.60%	39.00%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Deferred tax assets:
Accounts payable and accrued expenses	$ 8,835	$ 6,887
Deferred rent	6,267	5,790
Net state operating loss carryforwards	3,674	3,152
Tax credit carryforwards	502	507
Property and equipment		539
Other	128	140
Total gross deferred tax assets	19,406	17,015
Less valuation allowance	(1,897)	(1,389)
Net deferred tax assets	17,509	15,626
Deferred tax liabilities:
Property and equipment	(539)
Intangible assets	(11,617)	(10,679)
Total gross deferred tax liabilities	(12,156)	(10,679)
Net deferred tax assets	$ 5,353	$ 4,947

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2018USD ($)
Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns Roll Forward
Unrecognized tax benefits balance at December 31, 2017	$ 666
Gross increases for tax positions of prior years	8
Reductions to tax positions due to statute expiration	(67)
Unrecognized tax benefits balance at December 30, 2018	$ 607

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Earnings Per Share [Abstract]
Income from continuing operations	$ 14,810	$ 3,592	$ 9,561	$ 13,636	$ 9,589	$ 1,767	$ 7,804	$ 11,085	$ 41,600	$ 30,245	$ 30,755
Income (loss) from discontinued operations, net of income taxes	50	9	12	10	(8)	(71)	7	(37)	80	(108)	(290)
Net income	$ 14,860	$ 3,601	$ 9,573	$ 13,646	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 41,680	$ 30,137	$ 30,465
Shares:
Basic (in shares)									29,659,461	30,346,999	31,670,189
Dilutive shares									614,380	569,365	438,776
Weighted average number of common shares outstanding - diluted (in shares)									30,273,841	30,916,364	32,108,965
Basic earnings (loss) per common share:
Continuing operations (in dollars per share)	$ 0.50	$ 0.12	$ 0.32	$ 0.46	$ 0.32	$ 0.06	$ 0.26	$ 0.36	$ 1.40	$ 1	$ 0.97
Discontinued operations (in dollars per share)									0.01	(0.01)	(0.01)
Basic earnings per share	0.50	0.12	0.32	0.46	0.32	0.06	0.26	0.36	1.41	0.99	0.96
Diluted earnings (loss) per common share:
Continuing operations (in dollars per share)	0.49	0.12	0.32	0.45	0.31	0.06	0.25	0.35	1.37	0.98	0.96
Discontinued operations (in dollars per share)						(0.01)			0.01	(0.01)	(0.01)
Diluted earnings per share	$ 0.49	$ 0.12	$ 0.32	$ 0.45	$ 0.31	$ 0.05	$ 0.25	$ 0.35	$ 1.38	$ 0.97	$ 0.95

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	9,591	685	22,349
Weighted Average Exercise Prices Anti Dilutive Stock Options	$ 0	$ 21.60	$ 19.04

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 30, 2018RestaurantSegment	Sep. 30, 2018Restaurant	Dec. 31, 2017Restaurant
Segment Reporting Information [Line Items]
Number of Operating Segments | Segment	2
Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	156	155	155
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	78	78	77
Operated under Contractual Agreements [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	3
Franchised Units [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	75	75	76

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Revenues:
Revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Segment profits:
Gross profit									123,085	110,099	103,281
Unallocated operating income									2,879	2,919	2,592
Marketing and advertising expenses									(16,639)	(12,724)	(11,406)
General and administrative costs									(37,253)	(32,700)	(31,488)
Depreciation and amortization expenses									(18,538)	(14,995)	(13,434)
Pre-opening costs									(1,875)	(2,013)	(1,986)
Loss on impairment					(3,904)					(3,904)
Interest expense, net	(486)	(470)	(403)	(380)	(300)	(197)	(144)	(179)	(1,739)	(821)	(1,154)
Other	(42)	(65)	22	12	19	(6)	14	24	(73)	53	10
Income from continuing operations before income tax expense	$ 18,185	$ 4,319	$ 11,324	$ 16,020	$ 15,625	$ 2,784	$ 11,415	$ 16,090	49,847	45,914	46,415
Capital expenditures:
Capital expenditure									31,907	21,255	26,211
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues									431,536	394,359	366,054
Segment profits:
Gross profit									105,166	92,554	85,980
Capital expenditures:
Capital expenditure									29,433	20,363	24,991
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues									17,919	17,545	17,301
Segment profits:
Gross profit									17,919	17,545	17,301
Segment Reconciling Items [Member]
Revenues:
Revenues									2,879	2,919	2,592
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure									$ 2,474	$ 892	$ 1,220

Segment Information - Segment_2

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Segment Reporting Information [Line Items]
Assets	$ 254,613	$ 242,096	$ 207,472
Deferred income taxes - unallocated	5,353	4,947
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	233,446	223,354	185,820
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	2,911	3,021	2,707
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	12,903	10,774	9,021
Deferred income taxes - unallocated	$ 5,353	$ 4,947	$ 9,924

Supplemental Consolidated Fin_3

Supplemental Consolidated Financial Statement Information - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Accounts Receivable Net Current [Abstract]
Bank credit card receivables	$ 7,223	$ 10,263
Landlord contributions	531	246
Franchise fees	2,759	2,823
Trade	932	724
Insurance receivable		46
Receivable from gift card issuances	7,630	7,051
Other	723	834
Allowance for doubtful accounts	(322)	(361)
Accounts receivable, net	$ 19,476	$ 21,626

Supplemental Consolidated Fin_4

Supplemental Consolidated Financial Statement Information - Summary of Other Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Other Assets [Abstract]
Deposits	$ 348	$ 306
Deferred financing costs, net	256	338
Other assets	$ 604	$ 644

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 26, 2017	Dec. 30, 2018	Dec. 31, 2017	Dec. 25, 2016
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 127,159	$ 99,015	$ 109,635	$ 116,526	$ 124,103	$ 85,167	$ 100,015	$ 105,538	$ 452,334	$ 414,823	$ 385,947
Cost and expenses	(108,446)	(94,161)	(97,930)	(100,138)	(104,293)	(82,180)	(88,470)	(89,293)	(400,675)	(364,237)
Loss on impairment					(3,904)					(3,904)
Operating income	18,713	4,854	11,705	16,388	15,906	2,987	11,545	16,245	51,659	46,682	47,559
Interest expense, net	(486)	(470)	(403)	(380)	(300)	(197)	(144)	(179)	(1,739)	(821)	(1,154)
Other	(42)	(65)	22	12	19	(6)	14	24	(73)	53	10
Income from continuing operations before income tax expense	18,185	4,319	11,324	16,020	15,625	2,784	11,415	16,090	49,847	45,914	46,415
Income tax expense	3,375	727	1,763	2,384	6,036	1,017	3,611	5,005	8,247	15,669	15,660
Income from continuing operations	14,810	3,592	9,561	13,636	9,589	1,767	7,804	11,085	41,600	30,245	30,755
Discontinued operations, net of income tax	50	9	12	10	(8)	(71)	7	(37)	80	(108)	(290)
Net income	$ 14,860	$ 3,601	$ 9,573	$ 13,646	$ 9,581	$ 1,696	$ 7,811	$ 11,048	$ 41,680	$ 30,137	$ 30,465
Continuing operations (in dollars per share)	$ 0.50	$ 0.12	$ 0.32	$ 0.46	$ 0.32	$ 0.06	$ 0.26	$ 0.36	$ 1.40	$ 1	$ 0.97
Discontinued operations (in dollars per share)									0.01	(0.01)	(0.01)
Basic earnings per share	0.50	0.12	0.32	0.46	0.32	0.06	0.26	0.36	1.41	0.99	0.96
Continuing operations (in dollars per share)	0.49	0.12	0.32	0.45	0.31	0.06	0.25	0.35	1.37	0.98	0.96
Discontinued operations (in dollars per share)						(0.01)			0.01	(0.01)	(0.01)
Diluted earnings per share	0.49	0.12	0.32	0.45	0.31	0.05	0.25	0.35	1.38	0.97	0.95
Dividends declared per common share	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.09	$ 0.09	$ 0.09	$ 0.09	$ 0.44	$ 0.36	$ 0.28