Ruths Hospitality (RUTH) 10-Q 2 Aug 19 2019 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 29, 2019
Document Information [Line Items]
Entity Registrant Name	Ruths Hospitality Group, Inc.
Entity Central Index Key	0001324272
Trading Symbol	RUTH
Current Fiscal Year End Date	--12-29
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity File Number	000-51485
Entity Tax Identification Number	721060618
Entity Address, Address Line One	1030 W. Canton Avenue
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Winter Park
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32789
City Area Code	407
Local Phone Number	333-7440
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		30,128,548
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		861,235

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 3,148		$ 5,062	$ 3,045		$ 4,051
Accounts receivable, less allowance for doubtful accounts 2019 - $139; 2018 - $322	15,576		19,476
Inventory	8,545		9,296
Prepaid expenses and other	3,099		2,528
Total current assets	30,368		36,362
Property and equipment, net of accumulated depreciation 2019 - $169,246; 2018 - $160,153	129,010		125,991
Right of use assets, net of accumulated amortization: operating leases 2019 - $7,820; 2018 - $0	191,847
Goodwill	36,522		36,522
Deferred income taxes	5,642		5,353
Other assets	573		604
Total assets	441,991		254,613
Current liabilities:
Accounts payable	8,819		10,273
Accrued payroll	14,638		19,475
Accrued expenses	8,873		10,535
Deferred revenue	40,108		48,370
Current operating lease liabilities	13,440
Other current liabilities	2,532		6,619
Total current liabilities	88,410		95,272
Long-term debt	45,000		41,000
Operating lease liabilities	207,628
Deferred rent			23,692
Unearned franchise fees	2,797		2,680
Other liabilities	45		1,837
Total liabilities	343,880		164,481
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 29,227,635 shares issued and outstanding at June 30, 2019, 29,268,776 shares issued and outstanding at December 30, 2018	292		293
Additional paid-in capital	55,738		61,819
Retained earnings	42,081		28,020
Treasury stock, at cost; 71,950 shares at June 30, 2019 and December 30, 2018
Total shareholders' equity	98,111	$ 98,649	90,132	$ 87,789	$ 87,589	$ 79,504
Total liabilities and shareholders' equity	441,991		254,613
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	43,991		44,919
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,038		$ 4,862

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Allowance for doubtful accounts	$ 139	$ 322
Property and equipment, accumulated depreciation	169,246	160,153
Right of use assets, accumulated amortization	$ 7,820	$ 0
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)	29,227,635	29,268,776
Common stock, shares outstanding (in shares)	29,227,635	29,268,776
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 3,226	$ 2,299
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,375	$ 1,395

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Revenues:
Revenues	$ 110,243	$ 109,635	$ 229,984	$ 226,160
Costs and expenses:
Marketing and advertising	4,121	4,640	7,751	8,117
General and administrative costs	8,929	9,274	17,681	18,248
Depreciation and amortization expenses	5,124	4,673	10,092	9,134
Pre-opening costs	244	272	341	412
Total costs and expenses	98,597	97,930	201,495	198,067
Operating income	11,646	11,705	28,489	28,093
Other income (expense):
Interest expense, net	(417)	(403)	(822)	(783)
Other	13	22	15	34
Income from continuing operations before income tax expense	11,242	11,324	27,682	27,344
Income tax expense	1,933	1,763	4,462	4,147
Income from continuing operations	9,309	9,561	23,220	23,197
Income from discontinued operations, net of income taxes		12		22
Net income	$ 9,309	$ 9,573	$ 23,220	$ 23,219
Basic earnings per common share:
Continuing operations (in dollars per share)	$ 0.32	$ 0.32	$ 0.79	$ 0.78
Basic earnings per share	0.32	0.32	0.79	0.78
Diluted earnings per common share:
Continuing operations (in dollars per share)	0.31	0.32	0.78	0.76
Diluted earnings per share	$ 0.31	$ 0.32	$ 0.78	$ 0.76
Shares used in computing earnings per common share:
Basic (in shares)	29,252,651	29,713,825	29,264,076	29,701,847
Diluted (in shares)	29,726,102	30,375,306	29,768,702	30,377,194
Cash dividends declared per common share	$ 0.13	$ 0.11	$ 0.26	$ 0.22
Restaurant Sales [Member]
Revenues:
Revenues	$ 104,017	$ 103,538	$ 217,003	$ 213,902
Franchise Income [Member]
Revenues:
Revenues	4,421	4,457	8,979	8,874
Other Operating Income [Member]
Revenues:
Revenues	1,805	1,640	4,002	3,384
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	29,023	29,049	60,871	60,454
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	$ 51,156	$ 50,022	$ 104,759	$ 101,702

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2017	$ 79,504	$ 296	$ 77,017	$ 2,191
Balance (in shares) at Dec. 31, 2017		29,646			72
Net income	13,646			13,646
Cash dividends	(3,390)			(3,390)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,687)	$ 2	(1,689)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		146
Stock-based compensation	1,841		1,841
Cumulative effect of a change in accounting principle	(2,324)			(2,324)
Balance at Apr. 01, 2018	87,589	$ 298	77,169	10,122
Balance (in shares) at Apr. 01, 2018		29,792			72
Balance at Dec. 31, 2017	79,504	$ 296	77,017	2,191
Balance (in shares) at Dec. 31, 2017		29,646			72
Net income	23,219
Balance at Jul. 01, 2018	87,789	$ 297	71,194	16,298
Balance (in shares) at Jul. 01, 2018		29,696			72
Balance at Apr. 01, 2018	87,589	$ 298	77,169	10,122
Balance (in shares) at Apr. 01, 2018		29,792			72
Net income	9,573			9,573
Cash dividends	(3,397)			(3,397)
Repurchase of common stock	(5,943)	$ (2)	(5,941)
Repurchase of common stock (in shares)		(225)
Shares issued under stock compensation plan net of shares withheld for tax effects	(2,062)	$ 1	(2,063)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		129
Stock-based compensation	2,029		2,029
Balance at Jul. 01, 2018	87,789	$ 297	71,194	16,298
Balance (in shares) at Jul. 01, 2018		29,696			72
Balance at Dec. 30, 2018	90,132	$ 293	61,819	28,020
Balance (in shares) at Dec. 30, 2018		29,269			72
Net income	13,911			13,911
Cash dividends	(3,967)			(3,967)
Repurchase of common stock	(568)		(568)
Repurchase of common stock (in shares)		(26)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,631)	$ 1	(1,632)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		133
Stock-based compensation	2,033		2,033
Cumulative effect of a change in accounting principle	(1,261)			(1,261)
Balance at Mar. 31, 2019	98,649	$ 294	61,652	36,703
Balance (in shares) at Mar. 31, 2019		29,376			72
Balance at Dec. 30, 2018	90,132	$ 293	61,819	28,020
Balance (in shares) at Dec. 30, 2018		29,269			72
Net income	23,220
Balance at Jun. 30, 2019	98,111	$ 292	55,738	42,081
Balance (in shares) at Jun. 30, 2019		29,228			72
Balance at Mar. 31, 2019	98,649	$ 294	61,652	36,703
Balance (in shares) at Mar. 31, 2019		29,376			72
Net income	9,309			9,309
Cash dividends	(3,931)			(3,931)
Repurchase of common stock	(6,572)	$ (3)	(6,569)
Repurchase of common stock (in shares)		(250)
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,445)	$ 1	(1,446)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		102
Stock-based compensation	2,101		2,101
Balance at Jun. 30, 2019	$ 98,111	$ 292	$ 55,738	$ 42,081
Balance (in shares) at Jun. 30, 2019		29,228			72

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018
Statement Of Stockholders Equity [Abstract]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.13	$ 0.13	$ 0.11	$ 0.11

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Cash flows from operating activities:
Net income	$ 23,220	$ 23,219
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	10,092	9,134
Deferred income taxes	124	(61)
Non-cash interest expense	41	41
Amortization of below market lease		39
Stock-based compensation expense	4,134	3,870
Changes in operating assets and liabilities:
Accounts receivable	4,712	10,826
Inventories	752	583
Prepaid expenses and other	(571)	(291)
Other assets	(10)
Accounts payable and accrued expenses	(12,444)	(8,600)
Deferred revenue	(8,262)	(8,996)
Deferred rent		630
Lease liabilities	2,407
Other liabilities	(1,040)	(1,861)
Net cash provided by operating activities	23,155	28,533
Cash flows from investing activities:
Acquisition of property and equipment	(10,955)	(11,889)
Acquisition of intangible assets		(1,171)
Net cash used in investing activities	(10,955)	(13,060)
Cash flows from financing activities:
Principal borrowings on long-term debt	14,000	15,000
Principal repayments on long-term debt	(10,000)	(15,000)
Repurchase of common stock	(7,140)	(5,943)
Cash dividend payments	(7,898)	(6,787)
Tax payments from the vesting of restricted stock and option exercises	(3,076)	(3,759)
Proceeds from the exercise of stock options		10
Net cash used in financing activities	(14,114)	(16,479)
Net decrease in cash and cash equivalents	(1,914)	(1,006)
Cash and cash equivalents at beginning of period	5,062	4,051
Cash and cash equivalents at end of period	3,148	3,045
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	829	753
Income taxes	6,158	6,123
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 3,544	$ 1,229

The Company and Basis of Presen

The Company and Basis of Presentation	6 Months Ended
	Jun. 30, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company and Basis of Presentation	(1) The Company and Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of June 30, 2019 and December 30, 2018 and for the thirteen and twenty-six week periods ended June 30, 2019 and July 1, 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of June 30, 2019, there were 157 Ruth’s Chris Steak House restaurants, including 78 Company-owned restaurants, three restaurants operating under contractual agreements and 76 franchisee-owned restaurants, including 21 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Singapore and Taiwan. All Company-owned restaurants are located in the United States. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended June 30, 2019 and July 1, 2018 are not necessarily indicative of the results that may be achieved for the full year. Certain information and footnote disclosures normally presented in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to the SEC’s rules and regulations. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2018. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended June 30, 2019 and July 1, 2018 each contained thirteen weeks and are referred to herein as the second quarter of fiscal year 2019 and the second quarter of fiscal year 2018, respectively. Fiscal years 2019 and 2018 are both 52-week years. Estimates Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reporting of revenue and expenses during the periods to prepare these condensed consolidated financial statements in conformity with GAAP. Significant items subject to such estimates and assumptions include the carrying amounts of property and equipment, goodwill, franchise rights, lease right of use assets and obligations related to gift cards, lease liabilities, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates. Recent Adopted Accounting Standard In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), which requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. The Company adopted this new lease standard on December 31, 2018. See Note 2 for further information about our transition to this new lease standard.

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	(2) Leases Effective December 31, 2018, the Company adopted Topic 842 using the modified retrospective method for all leases in effect at the date of adoption. This new lease standard requires a lessee to recognize on the balance sheet a liability for future lease obligations 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. The Company chose the effective date as its initial date of adoption. Consequently, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company elected the package of practical expedients permitted under the transition guidance, which allowed the Company to carry forward prior conclusions regarding lease identification, lease classification and initial indirect costs for existing leases. The Company did not elect the hindsight practical expedient. In addition to the recognition of a liability for future lease obligations and a corresponding ROU asset, upon adoption, the Company: - Derecognized existing deferred rent and tenant allowance balances totaling $25.4 million. - Derecognized existing assets related to below market leases of $758 thousand. - Derecognized existing deferred gains on previous sale-leaseback transactions of $1.8 million. The deferred gain associated with this change in accounting was recognized through opening retained earnings as of December 31, 2018. - Recognized a retained earnings adjustment of $3.5 million related to the write-off of the ROU asset from a previously impaired Ruth’s Chris Steak House restaurant. - Recognized $413 thousand of additional deferred income taxes from the previously mentioned adoption related equity adjustments. The Company did not experience material changes to either the consolidated statements of income or the consolidated statements of cash flows due to the adoption of Topic 842. The following table summarizes the impacts of adopting Topic 842 on the Company’s condensed consolidated balance sheet as of December 31, 2018 (in thousands): December 30, Adjustments Due 2018 to the Adoption December 31, As Reported of ASC 842 2018 Assets Current assets: Cash and cash equivalents $ 5,062 $ — $ 5,062 Accounts receivable, less allowance for doubtful accounts 19,476 812 20,288 Inventory 9,296 — 9,296 Prepaid expenses and other 2,528 (2,108 ) 420 Total current assets 36,362 (1,296 ) 35,066 Property and equipment, net of accumulated depreciation 125,991 — 125,991 Right of use assets, net of accumulated amortization: operating leases — 166,040 166,040 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 44,919 — 44,919 Other intangibles, net of accumulated amortization 4,862 (758 ) 4,104 Deferred income taxes 5,353 413 5,766 Other assets 604 — 604 Total assets $ 254,613 $ 164,399 $ 419,012 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 — 48,370 Current operating lease liabilities — 14,599 14,599 Other current liabilities 6,619 (1,698 ) 4,921 Total current liabilities 95,272 12,901 108,173 Long-term debt 41,000 — 41,000 Operating lease liabilities — 178,256 178,256 Deferred rent 23,692 (23,692 ) — Unearned franchise fees 2,680 — 2,680 Other liabilities 1,837 (1,805 ) 32 Total liabilities 164,481 165,660 330,141 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 293 — 293 Additional paid-in capital 61,819 — 61,819 Retained earnings 28,020 (1,261 ) 26,759 Treasury stock, at cost; 71,950 shares at December 30, 2018 — — — Total shareholders' equity 90,132 (1,261 ) 88,871 Total liabilities and shareholders' equity $ 254,613 $ 164,399 $ 419,012 The Company leases restaurant facilities and equipment. The Company determines whether an arrangement is or contains a lease at contract inception. The Company’s leases are all classified as operating leases, which are included as ROU assets and operating lease liabilities in the Company’s condensed consolidated balance sheet. Operating lease liabilities are recognized based on the present value of future minimum lease payments over the expected lease term at commencement date. ROU assets are measured based on the operating lease liabilities adjusted for lease incentives, initial indirect costs and impairments of operating lease assets. Minimum lease payments include only the fixed lease components of the agreements, as well as any variable rate payments that depend on an index, which are measured initially using the index at the lease commencement dates. To determine the present value of future minimum lease payments, the Company estimates incremental secured borrowing rates based on the information available at the lease commencement dates, or the transition date at adoption. The expected lease terms include options to extend when it is reasonably certain the Company will exercise the options up to a total term of 20 years. For financial reporting purposes, minimum rent payments are expensed on a straight-line basis over the lives of the leases. Additionally, incentives received from landlords used to fund leasehold improvements reduce the ROU assets related to those leases and are amortized as reductions to rent expense over the lives of the leases. Variable lease payments that do not depend on a rate or index, payments associated with non-lease components and short-term rentals (leases with terms less than 12 months) are expensed as incurred . At June 30, 2019, 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 with scheduled minimum rent payments increases during the terms of the leases. Certain leases also provide for rent deferral during the initial term, lease incentives in the form of tenant allowances to fund leasehold improvements, and/or contingent rent provisions based on the sales at the underlying restaurants. Most of the Company’s restaurant leases have remaining lease terms of 1 year to 20 years, some of which include options to extend the leases for 5 years or more. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The weighted average term and discount rate for operating leases is 13.3 years and 5.1%, respectively. The components of lease expense are as follows (in thousands): 13 Weeks Ended 26 Weeks Ended Classification June 30, 2019 June 30, 2019 Operating lease cost Restaurant operating expenses and General and administrative costs $ 6,704 $ 13,093 Variable lease cost Restaurant operating expenses and General and administrative costs 2,596 5,353 Total lease cost $ 9,300 $ 18,446 As of June 30, 2019, maturities of lease liabilities are summarized as follows (in thousands): Operating Leases 2019, excluding first twenty-six weeks ended June 30, 2019 $ 13,306 2020 27,244 2021 26,085 2022 24,956 2023 22,045 Thereafter 200,242 Total future minimum rental commitments $ 313,878 As previously disclosed in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2018, and under the previous lease accounting prior to the adoption of ASC 842, future minimum annual rental commitments for operating leases as of December 30, 2018 were as follows (in thousands): Operating Leases 2019 $ 25,767 2020 24,177 2021 22,520 2022 21,388 2023 18,858 Thereafter 154,661 Total future minimum rental commitments $ 267,371 Supplemental cash flow information related to leases for the second quarter of 2019 was as follows (in thousands): 26 Weeks Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 13,054 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 33,658

Revenue

Revenue	6 Months Ended
	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
Revenue	(3) Revenue In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of income (in thousands). 13 Weeks Ended June 30, 2019: Domestic International Total Revenue Restaurant sales $ 104,017 $ — $ 104,017 Franchise income 3,718 703 4,421 Other operating income 1,805 — 1,805 Total revenue $ 109,540 $ 703 $ 110,243 13 Weeks Ended July 1, 2018: Domestic International Total Revenue Restaurant sales $ 103,538 $ — $ 103,538 Franchise income 3,754 703 4,457 Other operating income 1,640 — 1,640 Total revenue $ 108,932 $ 703 $ 109,635 26 Weeks Ended June 30, 2019: Domestic International Total Revenue Restaurant sales $ 217,003 $ — $ 217,003 Franchise income 7,537 1,442 8,979 Other operating income 4,002 — 4,002 Total revenue $ 228,542 $ 1,442 $ 229,984 26 Weeks Ended July 1, 2018: Domestic International Total Revenue Restaurant sales $ 213,902 $ — $ 213,902 Franchise income 7,457 1,417 8,874 Other operating income 3,384 — 3,384 Total revenue $ 224,743 $ 1,417 $ 226,160 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). June 30, December 30, 2019 2018 Accounts receivable, less allowance for doubtful accounts 2019 - $139; 2018 - $322 $ 10,811 $ 18,336 Deferred revenue $ 40,108 $ 48,370 Unearned franchise fees $ 2,797 $ 2,680 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first twenty-six weeks of fiscal year 2019 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 30, 2018 $ 48,370 $ 2,680 Decreases in the beginning balance from gift card redemptions (19,832 ) — Increases due to proceeds received, excluding amounts recognized during the period 11,181 — Decreases due to recognition of franchise development and opening fees — (133 ) Increases due to proceeds received for franchise development and opening fees — 250 Other 389 — Balance at June 30, 2019 $ 40,108 $ 2,797

Long-term Debt

Long-term Debt	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Long-term Debt	(4) Long-term Debt Long-term debt consists of the following (in thousands): June 30, December 30, 2019 2018 Senior Credit Facility: Revolving credit facility $ 45,000 $ 41,000 Less current maturities — — $ 45,000 $ 41,000 As of June 30, 2019, the Company had $45.0 million of outstanding indebtedness under its senior credit facility with approximately $40.8 million of borrowings available, net of outstanding letters of credit of approximately $4.2 million. As of June 30, 2019, the weighted average interest rate on the Company’s outstanding debt was 3.9% and the weighted average interest rate on its outstanding letters of credit was 1.6%. In addition, the fee on the Company’s senior credit facility was 0.2%. On February 2, 2017, the Company entered into a credit agreement with Wells Fargo Bank, National Association as administrative agent, and certain other lenders (the Credit Agreement). The Credit Agreement provides for a revolving credit facility of $90.0 million with a $5.0 million subfacility for letters of credit and a $5.0 million subfacility for swingline loans. Subject to the satisfaction of certain conditions and lender consent, the revolving credit facility may be increased up to a maximum of $150.0 million. The Credit Agreement has a maturity date of February 2, 2022. At the Company’s option, revolving loans may bear interest at (i) LIBOR, plus an applicable margin or (ii) the highest of (a) the rate publicly announced by Wells Fargo as its prime rate, (b) the average published federal funds rate in effect on such day plus 0.50% and (c) one month LIBOR plus 1.00%, plus an applicable margin. The applicable margin is based on the Company’s actual leverage ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) at the Company’s option, from 0.50% to 1.25% above the applicable base rate. The Credit Agreement contains customary representations and affirmative and negative covenants (including limitations on indebtedness and liens) as well as financial covenants requiring a minimum fixed coverage charge ratio and limiting the Company’s consolidated leverage ratio. The Credit Agreement also contains events of default customary for credit facilities of this type (with customary grace periods, as applicable), including nonpayment of principal or interest when due; material incorrectness of representations and warranties when made; breach of covenants; bankruptcy and insolvency; unsatisfied ERISA obligations; unstayed material judgment beyond specified periods; default under other material indebtedness; and certain changes of control of the Company. If any event of default occurs and is not cured within the applicable grace period, or waived, the outstanding loans may be accelerated by lenders holding a majority of the commitments under the Credit Agreement and the lenders’ commitments may be terminated. The obligations under the Credit Agreement are guaranteed by certain of the Company’s subsidiaries (the Guarantors), and are secured by a lien on substantially all of the Company’s personal property assets other than any equity interest in current and future subsidiaries of the Company.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2019
Stockholders Equity Note [Abstract]
Stockholders' Equity	(5) Shareholders’ Equity In October 2017, our Board of Directors approved a share repurchase program authorizing the Company to repurchase up to $60 million of outstanding common stock from time to time. The share repurchase program replaced the previous share repurchase program announced in April 2016, which was terminated. During the first twenty-six weeks of fiscal year 2019, 276,345 shares were repurchased at an aggregate cost of $7.1 million, or an average cost of $25.84 per share. As of June 30, 2019, $25.0 million remained available for future purchases under the share repurchase program. The Company’s Board of Directors declared the following dividends during the periods presented (amounts in thousands, except per share amounts): Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2019 February 22, 2019 $ 0.13 March 7, 2019 $ 3,967 March 21, 2019 May 3, 2019 $ 0.13 May 23, 2019 $ 3,931 June 6, 2019 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 Subsequent to the end of the second quarter of fiscal year 2019, the Company’s Board of Directors declared a regular quarterly cash dividend of $0.13 per common and restricted share, or approximately $3.9 million in the aggregate based on the number of shares currently outstanding, payable on September 5, 2019 to stockholders of record as of the close of business on August 22, 2019. Outstanding unvested restricted stock is not included in common stock outstanding amounts. Restricted stock awards outstanding as of June 30, 2019 aggregated 946,235 shares. Restricted stock units outstanding as of June 30, 2019 aggregated 22,908 shares.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2019
Disclosure Text Block [Abstract]
Fair Value Measurements	(6) Fair Value Measurements The carrying amounts of cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses and other current liabilities are reasonable estimates of their fair values due to their short duration. Borrowings classified as long-term debt as of June 30, 2019 and December 30, 2018 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). As of June 30, 2019, and December 30, 2018, the Company had no assets or liabilities measured on a recurring or nonrecurring basis subject to the disclosure requirements of “Fair Value Measurements and Disclosures,” FASB ASC Topic 820.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Information	(7) Segment Information The Company has two reportable segments – the Company-owned steakhouse segment and the franchise operations segment. The Company does not rely on any major customers as a source of revenue. The Company-owned Ruth’s Chris Steak House restaurants, all of which are located in North America, operate within the full-service dining industry, providing similar products to similar customers. Revenues are derived principally from food and beverage sales. As of June 30, 2019, (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 contractual agreements and (ii) the franchise operations segment included 76 franchisee-owned Ruth’s Chris Steak House restaurants. Segment profits for the Company-owned steakhouse restaurant segments equal segment revenues less segment expenses. Segment revenues for the Company-owned steakhouse restaurants include restaurant sales, management agreement income and other restaurant income. Gift card breakage revenue is not allocated to operating segments. Not all operating expenses are allocated to operating segments. Segment expenses for the Company-owned steakhouse segment include food and beverage costs and restaurant operating expenses. No other operating costs are allocated to the Company-owned steakhouse segment for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. The accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment. Segment information related to the Company’s two reportable business segments follows (in thousands): 13 Weeks Ended 26 Weeks Ended June 30, July 1, June 30, July 1, 2019 2018 2019 2018 Revenues: Company-owned steakhouse restaurants $ 105,079 $ 104,499 $ 219,263 $ 215,700 Franchise operations 4,421 4,457 8,979 8,874 Unallocated other revenue and revenue discounts 743 679 1,742 1,586 Total revenues $ 110,243 $ 109,635 $ 229,984 $ 226,160 Segment profits: Company-owned steakhouse restaurants $ 24,900 $ 25,428 $ 53,633 $ 53,544 Franchise operations 4,421 4,457 8,979 8,874 Total segment profit 29,321 29,885 62,612 62,418 Unallocated operating income 743 679 1,742 1,586 Marketing and advertising expenses (4,121 ) (4,640 ) (7,751 ) (8,117 ) General and administrative costs (8,929 ) (9,274 ) (17,681 ) (18,248 ) Depreciation and amortization expenses (5,124 ) (4,673 ) (10,092 ) (9,134 ) Pre-opening costs (244 ) (272 ) (341 ) (412 ) Interest expense, net (417 ) (403 ) (822 ) (783 ) Other income 13 22 15 34 Income from continuing operations before income tax expense $ 11,242 $ 11,324 $ 27,682 $ 27,344 Capital expenditures: Company-owned steakhouse restaurants $ 4,594 $ 6,162 $ 9,690 $ 11,041 Corporate assets 501 222 1,265 848 Total capital expenditures $ 5,095 $ 6,384 $ 10,955 $ 11,889 June 30, December 30, 2019 2018 Total assets: Company-owned steakhouse restaurants $ 420,825 $ 233,446 Franchise operations 1,896 2,911 Corporate assets - unallocated 13,628 12,903 Deferred income taxes - unallocated 5,642 5,353 Total assets $ 441,991 $ 254,613

Stock-based Employee Compensati

Stock-based Employee Compensation	6 Months Ended
	Jun. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Employee Compensation	(8) Stock-Based Employee Compensation On May 15, 2018, the Company’s stockholders approved a new 2018 Omnibus Incentive Plan (“2018 Plan”) which replaced the Amended and Restated 2005 Equity Incentive Plan (“2005 Plan”), which expired on May 30, 2018. The 2018 Plan authorizes 2.5 million shares reserved for future grants. Awards that were previously awarded under the 2005 Plan that are forfeited or cancelled in the future will be made available for grant or issuance under the 2018 Plan. The 1,649,394 shares that were authorized but unissued under the 2005 Plan as of May 15, 2018 were cancelled. As of June 30, 2019, there were 5,073 shares of common stock issuable upon exercise of currently outstanding options, and 586,186 currently outstanding unvested restricted stock awards under the 2005 Plan. As of June 30, 2019, there were 360,049 currently outstanding unvested restricted stock awards and 22,908 restricted stock units under the 2018 Plan. As of June 30, 2019, the 2018 Plan has 2,337,385 shares available for future grants. During the first twenty-six weeks of fiscal year 2019, the Company issued 252,208 restricted stock awards and units to directors, officers and other employees of the Company. Of the 252,208 restricted stock awards and units issued during the first twenty-six weeks of fiscal year 2019, 42,504 shares will vest in fiscal year 2020, 138,859 shares will vest in fiscal year 2021, 52,191 shares will vest in fiscal year 2022 and 18,654 shares will vest in fiscal year 2024. Total stock compensation expense recognized during the first twenty-six weeks of fiscal years 2019 and 2018 was $4.1 million and $3.8 million, respectively.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	(9) Income Taxes Income tax expense differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows: 26 Weeks Ended June 30, July 1, 2019 2018 Income tax expense at statutory rates 21.0 % 21.0 % Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 4.0 % 3.4 % Federal employment tax credits (9.2 %) (9.5 %) Non-deductible executive compensation 2.0 % 1.7 % Other (1.7 %) (1.4 %) Effective tax rate 16.1 % 15.2 % The Company utilizes the federal FICA tip credit to reduce its periodic federal income tax expense. A restaurant company employer may claim a credit against the company’s federal income taxes for FICA taxes paid on certain tip wages (the FICA tip credit). The credit against income tax liability is for the full amount of eligible FICA taxes. Employers cannot deduct from taxable income the amount of FICA taxes taken into account in determining the credit. The Company files consolidated and separate income tax returns in the United States federal jurisdiction and many state jurisdictions, respectively. With few exceptions, the Company is no longer subject to U.S. federal or state income tax examinations for years before 2014.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	(10) Earnings Per Share The following table sets forth the computation of earnings per share (amounts in thousands, except share and per share amounts): 13 Weeks Ended 26 Weeks Ended June 30, July 1, June 30, July 1, 2019 2018 2019 2018 Income from continuing operations $ 9,309 $ 9,561 $ 23,220 $ 23,197 Income from discontinued operations, net of income taxes — 12 - 22 Net income $ 9,309 $ 9,573 $ 23,220 $ 23,219 Shares: Weighted average number of common shares outstanding - basic 29,252,651 29,713,825 29,264,076 29,701,847 Weighted average number of common shares outstanding - diluted 29,726,102 30,375,306 29,768,702 30,377,194 Basic earnings per common share: Continuing operations $ 0.32 $ 0.32 $ 0.79 $ 0.78 Discontinued operations — — — — Basic earnings per common share $ 0.32 $ 0.32 $ 0.79 $ 0.78 Diluted earnings per common share: Continuing operations $ 0.31 $ 0.32 $ 0.78 $ 0.76 Discontinued operations — — — — Diluted earnings per common share $ 0.31 $ 0.32 $ 0.78 $ 0.76 Diluted earnings per share for the second quarter of fiscal year 2019 excludes restricted shares of 18,671 which were outstanding during the period but were anti-dilutive and had a weight average exercise price of $0 per share. There were no anti-dilutive shares for the second quarter of fiscal year 2018. Diluted earnings per share for the first twenty-six weeks of fiscal year 2019 and 2018 excludes restricted shares of 23,195 and 679, respectively, which were outstanding during the period but were anti-dilutive and had a weighted average exercise price of $0 per share.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
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 reasonably 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.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	(12) Subsequent Events On July 29, 2019, the Company completed the acquisition of substantially all of the assets of three franchisee-owned Ruth’s Chris Steak House restaurants located in Philadelphia, PA, King of Prussia, PA and Garden City, NY for a cash purchase price of $18.6 million. The acquisition was funded with borrowings under the Company’s senior credit facility.

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of June 30, 2019 and December 30, 2018 and for the thirteen and twenty-six week periods ended June 30, 2019 and July 1, 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of June 30, 2019, there were 157 Ruth’s Chris Steak House restaurants, including 78 Company-owned restaurants, three restaurants operating under contractual agreements and 76 franchisee-owned restaurants, including 21 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Singapore and Taiwan. All Company-owned restaurants are located in the United States. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended June 30, 2019 and July 1, 2018 are not necessarily indicative of the results that may be achieved for the full year. Certain information and footnote disclosures normally presented in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to the SEC’s rules and regulations. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2018. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended June 30, 2019 and July 1, 2018 each contained thirteen weeks and are referred to herein as the second quarter of fiscal year 2019 and the second quarter of fiscal year 2018, respectively. Fiscal years 2019 and 2018 are both 52-week years.
Estimates	Estimates Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reporting of revenue and expenses during the periods to prepare these condensed consolidated financial statements in conformity with GAAP. Significant items subject to such estimates and assumptions include the carrying amounts of property and equipment, goodwill, franchise rights, lease right of use assets and obligations related to gift cards, lease liabilities, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates.
Recent Adopted Accounting Standard	Recent Adopted Accounting Standard In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), which requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. The Company adopted this new lease standard on December 31, 2018. See Note 2 for further information about our transition to this new lease standard.

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Summarizes Impacts of Adopting Topic 842 on Company's Condensed Consolidated Balance Sheet	The Company did not experience material changes to either the consolidated statements of income or the consolidated statements of cash flows due to the adoption of Topic 842. The following table summarizes the impacts of adopting Topic 842 on the Company’s condensed consolidated balance sheet as of December 31, 2018 (in thousands): December 30, Adjustments Due 2018 to the Adoption December 31, As Reported of ASC 842 2018 Assets Current assets: Cash and cash equivalents $ 5,062 $ — $ 5,062 Accounts receivable, less allowance for doubtful accounts 19,476 812 20,288 Inventory 9,296 — 9,296 Prepaid expenses and other 2,528 (2,108 ) 420 Total current assets 36,362 (1,296 ) 35,066 Property and equipment, net of accumulated depreciation 125,991 — 125,991 Right of use assets, net of accumulated amortization: operating leases — 166,040 166,040 Goodwill 36,522 — 36,522 Franchise rights, net of accumulated amortization 44,919 — 44,919 Other intangibles, net of accumulated amortization 4,862 (758 ) 4,104 Deferred income taxes 5,353 413 5,766 Other assets 604 — 604 Total assets $ 254,613 $ 164,399 $ 419,012 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 — 48,370 Current operating lease liabilities — 14,599 14,599 Other current liabilities 6,619 (1,698 ) 4,921 Total current liabilities 95,272 12,901 108,173 Long-term debt 41,000 — 41,000 Operating lease liabilities — 178,256 178,256 Deferred rent 23,692 (23,692 ) — Unearned franchise fees 2,680 — 2,680 Other liabilities 1,837 (1,805 ) 32 Total liabilities 164,481 165,660 330,141 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 293 — 293 Additional paid-in capital 61,819 — 61,819 Retained earnings 28,020 (1,261 ) 26,759 Treasury stock, at cost; 71,950 shares at December 30, 2018 — — — Total shareholders' equity 90,132 (1,261 ) 88,871 Total liabilities and shareholders' equity $ 254,613 $ 164,399 $ 419,012
Schedule of Components of Lease Expense	The components of lease expense are as follows (in thousands): 13 Weeks Ended 26 Weeks Ended Classification June 30, 2019 June 30, 2019 Operating lease cost Restaurant operating expenses and General and administrative costs $ 6,704 $ 13,093 Variable lease cost Restaurant operating expenses and General and administrative costs 2,596 5,353 Total lease cost $ 9,300 $ 18,446
Schedule of Maturities of Lease Liabilities	As of June 30, 2019, maturities of lease liabilities are summarized as follows (in thousands): Operating Leases 2019, excluding first twenty-six weeks ended June 30, 2019 $ 13,306 2020 27,244 2021 26,085 2022 24,956 2023 22,045 Thereafter 200,242 Total future minimum rental commitments $ 313,878
Schedule of Future Minimum Annual Rental Commitments for Operating Leases Prior to Adoption of ASC 842	As previously disclosed in the Company’s Annual Report on Form 10-K for the fiscal year ended December 30, 2018, and under the previous lease accounting prior to the adoption of ASC 842, future minimum annual rental commitments for operating leases as of December 30, 2018 were as follows (in thousands): Operating Leases 2019 $ 25,767 2020 24,177 2021 22,520 2022 21,388 2023 18,858 Thereafter 154,661 Total future minimum rental commitments $ 267,371
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases for the second quarter of 2019 was as follows (in thousands): 26 Weeks Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 13,054 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 33,658

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue From Contract With Customer [Abstract]
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). 13 Weeks Ended June 30, 2019: Domestic International Total Revenue Restaurant sales $ 104,017 $ — $ 104,017 Franchise income 3,718 703 4,421 Other operating income 1,805 — 1,805 Total revenue $ 109,540 $ 703 $ 110,243 13 Weeks Ended July 1, 2018: Domestic International Total Revenue Restaurant sales $ 103,538 $ — $ 103,538 Franchise income 3,754 703 4,457 Other operating income 1,640 — 1,640 Total revenue $ 108,932 $ 703 $ 109,635 26 Weeks Ended June 30, 2019: Domestic International Total Revenue Restaurant sales $ 217,003 $ — $ 217,003 Franchise income 7,537 1,442 8,979 Other operating income 4,002 — 4,002 Total revenue $ 228,542 $ 1,442 $ 229,984 26 Weeks Ended July 1, 2018: Domestic International Total Revenue Restaurant sales $ 213,902 $ — $ 213,902 Franchise income 7,457 1,417 8,874 Other operating income 3,384 — 3,384 Total revenue $ 224,743 $ 1,417 $ 226,160
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). June 30, December 30, 2019 2018 Accounts receivable, less allowance for doubtful accounts 2019 - $139; 2018 - $322 $ 10,811 $ 18,336 Deferred revenue $ 40,108 $ 48,370 Unearned franchise fees $ 2,797 $ 2,680 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first twenty-six weeks of fiscal year 2019 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 30, 2018 $ 48,370 $ 2,680 Decreases in the beginning balance from gift card redemptions (19,832 ) — Increases due to proceeds received, excluding amounts recognized during the period 11,181 — Decreases due to recognition of franchise development and opening fees — (133 ) Increases due to proceeds received for franchise development and opening fees — 250 Other 389 — Balance at June 30, 2019 $ 40,108 $ 2,797

Long-term Debt (Tables)

Long-term Debt (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following (in thousands): June 30, December 30, 2019 2018 Senior Credit Facility: Revolving credit facility $ 45,000 $ 41,000 Less current maturities — — $ 45,000 $ 41,000

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Stockholders Equity Note [Abstract]
Schedule of Dividends Declared and Payable	Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2019 February 22, 2019 $ 0.13 March 7, 2019 $ 3,967 March 21, 2019 May 3, 2019 $ 0.13 May 23, 2019 $ 3,931 June 6, 2019 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

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	13 Weeks Ended 26 Weeks Ended June 30, July 1, June 30, July 1, 2019 2018 2019 2018 Revenues: Company-owned steakhouse restaurants $ 105,079 $ 104,499 $ 219,263 $ 215,700 Franchise operations 4,421 4,457 8,979 8,874 Unallocated other revenue and revenue discounts 743 679 1,742 1,586 Total revenues $ 110,243 $ 109,635 $ 229,984 $ 226,160 Segment profits: Company-owned steakhouse restaurants $ 24,900 $ 25,428 $ 53,633 $ 53,544 Franchise operations 4,421 4,457 8,979 8,874 Total segment profit 29,321 29,885 62,612 62,418 Unallocated operating income 743 679 1,742 1,586 Marketing and advertising expenses (4,121 ) (4,640 ) (7,751 ) (8,117 ) General and administrative costs (8,929 ) (9,274 ) (17,681 ) (18,248 ) Depreciation and amortization expenses (5,124 ) (4,673 ) (10,092 ) (9,134 ) Pre-opening costs (244 ) (272 ) (341 ) (412 ) Interest expense, net (417 ) (403 ) (822 ) (783 ) Other income 13 22 15 34 Income from continuing operations before income tax expense $ 11,242 $ 11,324 $ 27,682 $ 27,344 Capital expenditures: Company-owned steakhouse restaurants $ 4,594 $ 6,162 $ 9,690 $ 11,041 Corporate assets 501 222 1,265 848 Total capital expenditures $ 5,095 $ 6,384 $ 10,955 $ 11,889
Segment Information, Assets	June 30, December 30, 2019 2018 Total assets: Company-owned steakhouse restaurants $ 420,825 $ 233,446 Franchise operations 1,896 2,911 Corporate assets - unallocated 13,628 12,903 Deferred income taxes - unallocated 5,642 5,353 Total assets $ 441,991 $ 254,613

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
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: 26 Weeks Ended June 30, July 1, 2019 2018 Income tax expense at statutory rates 21.0 % 21.0 % Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 4.0 % 3.4 % Federal employment tax credits (9.2 %) (9.5 %) Non-deductible executive compensation 2.0 % 1.7 % Other (1.7 %) (1.4 %) Effective tax rate 16.1 % 15.2 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of earnings per share (amounts in thousands, except share and per share amounts): 13 Weeks Ended 26 Weeks Ended June 30, July 1, June 30, July 1, 2019 2018 2019 2018 Income from continuing operations $ 9,309 $ 9,561 $ 23,220 $ 23,197 Income from discontinued operations, net of income taxes — 12 - 22 Net income $ 9,309 $ 9,573 $ 23,220 $ 23,219 Shares: Weighted average number of common shares outstanding - basic 29,252,651 29,713,825 29,264,076 29,701,847 Weighted average number of common shares outstanding - diluted 29,726,102 30,375,306 29,768,702 30,377,194 Basic earnings per common share: Continuing operations $ 0.32 $ 0.32 $ 0.79 $ 0.78 Discontinued operations — — — — Basic earnings per common share $ 0.32 $ 0.32 $ 0.79 $ 0.78 Diluted earnings per common share: Continuing operations $ 0.31 $ 0.32 $ 0.78 $ 0.76 Discontinued operations — — — — Diluted earnings per common share $ 0.31 $ 0.32 $ 0.78 $ 0.76

The Company and Basis of Pres_2

The Company and Basis of Presentation (Details Textual) - Ruths Chris Steak House [Member]	Jun. 30, 2019Restaurant
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	157
Company [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	78
Contractual Agreement [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	3
Franchised Units [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	76
Franchised Units [Member] | International [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	21

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Leases [Line Items]
Lease practical expedients, Package	true
Lease practical expedient, Use of hindsight	false
Operating lease options to extend descritpion	The expected lease terms include options to extend when it is reasonably certain the Company will exercise the options up to a total term of 20 years.
Operating lease options to extend	20 years
Weighted average term for operating leases	13 years 3 months 18 days
Weighted average discount rate for operating leases	5.10%
Minimum [Member]
Leases [Line Items]
Operating lease options to extend	5 years
Remaining lease terms	1 year
Maximum [Member]
Leases [Line Items]
Remaining lease terms	20 years
ASC 842 [Member]
Leases [Line Items]
Derecognized deferred rent and tenant allowance		$ 25,400
Derecognized asstes related to below market leases		758
Derecognized sale leaseback transaction deferred gain		1,800
Recognition of additional deferred income taxes related equity adjustments		413
ASC 842 [Member] | ROU Asset [Member]
Leases [Line Items]
Retained earnings adjustment		$ 3,500

Leases - Summarizes Impacts of

Leases - Summarizes Impacts of Adopting Topic 842 on Company's Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Dec. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 3,148			$ 5,062	$ 3,045		$ 4,051
Accounts receivable, less allowance for doubtful accounts	15,576			19,476
Inventory	8,545			9,296
Prepaid expenses and other	3,099			2,528
Total current assets	30,368			36,362
Property and equipment, net of accumulated depreciation	129,010			125,991
Right of use assets, net of accumulated amortization: operating leases	191,847
Goodwill	36,522			36,522
Deferred income taxes	5,642			5,353
Other assets	573			604
Total assets	441,991			254,613
Current liabilities:
Accounts payable	8,819			10,273
Accrued payroll	14,638			19,475
Accrued expenses	8,873			10,535
Deferred revenue	40,108			48,370
Current operating lease liabilities	13,440
Other current liabilities	2,532			6,619
Total current liabilities	88,410			95,272
Long-term debt	45,000			41,000
Operating lease liabilities	207,628
Deferred rent				23,692
Unearned franchise fees	2,797			2,680
Other liabilities	45			1,837
Total liabilities	343,880			164,481
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock	292			293
Additional paid-in capital	55,738			61,819
Retained earnings	42,081			28,020
Treasury stock
Total shareholders' equity	98,111	$ 98,649		90,132	$ 87,789	$ 87,589	$ 79,504
Total liabilities and shareholders' equity	441,991			254,613
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	43,991			44,919
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,038			$ 4,862
ASC 842 [Member]
Current assets:
Cash and cash equivalents			$ 5,062
Accounts receivable, less allowance for doubtful accounts			20,288
Inventory			9,296
Prepaid expenses and other			420
Total current assets			35,066
Property and equipment, net of accumulated depreciation			125,991
Right of use assets, net of accumulated amortization: operating leases			166,040
Goodwill			36,522
Deferred income taxes			5,766
Other assets			604
Total assets			419,012
Current liabilities:
Accounts payable			10,273
Accrued payroll			19,475
Accrued expenses			10,535
Deferred revenue			48,370
Current operating lease liabilities			14,599
Other current liabilities			4,921
Total current liabilities			108,173
Long-term debt			41,000
Operating lease liabilities			178,256
Unearned franchise fees			2,680
Other liabilities			32
Total liabilities			330,141
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock			293
Additional paid-in capital			61,819
Retained earnings			26,759
Treasury stock
Total shareholders' equity			88,871
Total liabilities and shareholders' equity			419,012
ASC 842 [Member] | Adjustments [Member]
Current assets:
Accounts receivable, less allowance for doubtful accounts			812
Prepaid expenses and other			(2,108)
Total current assets			(1,296)
Right of use assets, net of accumulated amortization: operating leases			166,040
Deferred income taxes			413
Total assets			164,399
Current liabilities:
Current operating lease liabilities			14,599
Other current liabilities			(1,698)
Total current liabilities			12,901
Operating lease liabilities			178,256
Deferred rent			(23,692)
Other liabilities			(1,805)
Total liabilities			165,660
Commitments and contingencies (Note 11)
Shareholders' equity:
Retained earnings			(1,261)
Treasury stock
Total shareholders' equity			(1,261)
Total liabilities and shareholders' equity			164,399
ASC 842 [Member] | Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization			44,919
ASC 842 [Member] | Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization			4,104
ASC 842 [Member] | Other Intangible Assets [Member] | Adjustments [Member]
Current assets:
Intangible assets, net of accumulated amortization			$ (758)

Leases - Summarizes Impacts o_2

Leases - Summarizes Impacts of Adopting Topic 842 on Company's Condensed Consolidated Balance Sheet (Parentheticals) (Details) - $ / shares	Jun. 30, 2019	Dec. 30, 2018
Leases [Abstract]
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)	29,227,635	29,268,776
Common stock, shares outstanding (in shares)	29,227,635	29,268,776
Treasury stock, shares (in shares)	71,950	71,950

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 6,704	$ 13,093
Variable lease cost	2,596	5,353
Total lease cost	$ 9,300	$ 18,446

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Jun. 30, 2019USD ($)
Leases [Abstract]
2019, excluding first twenty-six weeks ended June 30, 2019	$ 13,306
2020	27,244
2021	26,085
2022	24,956
2023	22,045
Thereafter	200,242
Total future minimum rental commitments	$ 313,878

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Annual Rental Commitments for Operating Leases Prior to Adoption of ASC 842 (Details) $ in Thousands	Dec. 30, 2018USD ($)
Leases [Abstract]
2019	$ 25,767
2020	24,177
2021	22,520
2022	21,388
2023	18,858
Thereafter	154,661
Total future minimum rental commitments	$ 267,371

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Leases (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 13,054
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 33,658

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Disaggregation Of Revenue [Line Items]
Revenues	$ 110,243	$ 109,635	$ 229,984	$ 226,160
Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	104,017	103,538	217,003	213,902
Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	4,421	4,457	8,979	8,874
Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,805	1,640	4,002	3,384
Domestic [Member]
Disaggregation Of Revenue [Line Items]
Revenues	109,540	108,932	228,542	224,743
Domestic [Member] | Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	104,017	103,538	217,003	213,902
Domestic [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	3,718	3,754	7,537	7,457
Domestic [Member] | Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,805	1,640	4,002	3,384
International [Member]
Disaggregation Of Revenue [Line Items]
Revenues	703	703	1,442	1,417
International [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 703	$ 703	$ 1,442	$ 1,417

Revenue - Summary of Receivable

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Revenue From Contract With Customer [Abstract]
Accounts receivable, less allowance for doubtful accounts 2019 - $139; 2018 - $322	$ 10,811	$ 18,336
Deferred revenue	40,108	48,370
Unearned franchise fees	$ 2,797	$ 2,680

Revenue - Summary of Receivab_2

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Revenue From Contract With Customer [Abstract]
Allowance for doubtful accounts	$ 139	$ 322

Revenue - Summary of Significan

Revenue - Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Revenue From Contract With Customer [Abstract]
Deferred Revenue, Beginning balance	$ 48,370
Deferred Revenue, Decreases in the beginning balance from gift card redemptions	(19,832)
Deferred Revenue, Increases due to proceeds received, excluding amounts recognized during the period	11,181
Deferred Revenue, Other	389
Deferred Revenue, Ending balance	40,108
Unearned Franchise Fees, Beginning balance	2,680
Unearned Franchise Fees, Decreases due to recognition of franchise development and opening fees	(133)
Unearned Franchise fees, Increases due to proceeds received for franchise development and opening fees	250
Unearned Franchise Fees, Ending balance	$ 2,797

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Debt Disclosure [Abstract]
Revolving credit facility	$ 45,000	$ 41,000
Less current maturities	0	0
Long-term debt	$ 45,000	$ 41,000

Long-term Debt (Details Textual

Long-term Debt (Details Textual) - USD ($)	Feb. 02, 2017	Jun. 30, 2019
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.90%
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		$ 45,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 40,800,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.20%
Letter of Credit [Member]
Letters of Credit Outstanding, Amount		$ 4,200,000
Long-term Debt, Weighted Average Interest Rate, at Point in Time		1.60%
Letter of Credit [Member] | Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000
Revolving Credit Facility [Member] | Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	90,000,000
Line of Credit Facility, Maximum Borrowing Capacity upon Satisfaction of Certain Conditions	$ 150,000,000
Revolving Credit Facility [Member] | Federal Funds Rate [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
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] | Base [Member] | Minimum [Member] | Credit Agreement [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Base [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

Shareholders' Equity (Details T

Shareholders' Equity (Details Textual) - USD ($)	Aug. 02, 2019	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018	Oct. 31, 2017
Dividends Payable [Line Items]
Cash dividends declared per common share		$ 0.13	$ 0.11	$ 0.26	$ 0.22
Restricted Stock [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		946,235		946,235
Restricted Stock Units [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		22,908		22,908
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Payment Date				Jun. 6, 2019	Jun. 7, 2018
Dividend record date				May 23, 2019	May 24, 2018
Subsequent Event [Member] | Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Cash dividends declared per common share	$ 0.13
Dividends Payable, Current	$ 3,900,000
Payment Date	Sep. 5, 2019
Dividend record date	Aug. 22, 2019
The 2017 Share Repurchase Plan [Member]
Dividends Payable [Line Items]
Stock Repurchase Program, Authorized Amount						$ 60,000,000
Share repurchased				276,345
Stock Repurchased and Retired During Period, Value				$ 7,100,000
Stock Repurchased and Retired During Period, Average Cost per Share				$ 25.84
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 25,000,000		$ 25,000,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Dividend Declared 1 [Member]
Dividends Payable [Line Items]
Declaration Date	Feb. 22, 2019	Feb. 21, 2018
Dividend Per Share (in dollars per share)	$ 0.13	$ 0.11
Record Date	Mar. 7, 2019	Mar. 8, 2018
Total Amount	$ 3,967	$ 3,390
Payment Date	Mar. 21, 2019	Mar. 22, 2018
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Declaration Date	May 3, 2019	May 4, 2018
Dividend Per Share (in dollars per share)	$ 0.13	$ 0.11
Record Date	May 23, 2019	May 24, 2018
Total Amount	$ 3,931	$ 3,397
Payment Date	Jun. 6, 2019	Jun. 7, 2018

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual) - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Fair Value Disclosures [Abstract]
Non-financial assets	$ 0	$ 0
Non-financial liabilities	$ 0	$ 0

Segment Information (Details Te

Segment Information (Details Textual)	6 Months Ended
	Jun. 30, 2019RestaurantSegment
Segment Reporting Information [Line Items]
Number of Operating Segments | Segment	2
Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	157
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	78
Operated under Contractual Agreements [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	3
Franchised Units [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	76

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Revenues:
Revenues	$ 110,243	$ 109,635	$ 229,984	$ 226,160
Segment profits:
Gross profit	29,321	29,885	62,612	62,418
Unallocated operating income	743	679	1,742	1,586
Marketing and advertising expenses	(4,121)	(4,640)	(7,751)	(8,117)
General and administrative costs	(8,929)	(9,274)	(17,681)	(18,248)
Depreciation and amortization expenses	(5,124)	(4,673)	(10,092)	(9,134)
Pre-opening costs	(244)	(272)	(341)	(412)
Interest expense, net	(417)	(403)	(822)	(783)
Other	13	22	15	34
Income from continuing operations before income tax expense	11,242	11,324	27,682	27,344
Capital expenditures:
Capital expenditure	5,095	6,384	10,955	11,889
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues	105,079	104,499	219,263	215,700
Segment profits:
Gross profit	24,900	25,428	53,633	53,544
Capital expenditures:
Capital expenditure	4,594	6,162	9,690	11,041
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues	4,421	4,457	8,979	8,874
Segment profits:
Gross profit	4,421	4,457	8,979	8,874
Segment Reconciling Items [Member]
Revenues:
Revenues	743	679	1,742	1,586
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure	$ 501	$ 222	$ 1,265	$ 848

Segment Information - Segment_2

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Segment Reporting Information [Line Items]
Assets	$ 441,991	$ 254,613
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	420,825	233,446
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	1,896	2,911
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	13,628	12,903
Deferred income taxes - unallocated	$ 5,642	$ 5,353

Stock-based Employee Compensa_2

Stock-based Employee Compensation (Details Textual) - USD ($) $ in Millions	May 15, 2018	Jun. 30, 2019	Jul. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense		$ 4.1	$ 3.8
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		946,235
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		22,908
Omnibus Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized Number of Shares Reserved for Future grants	2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		2,337,385
Stock Issued During Period, Shares, Restricted Stock Award, Gross		252,208
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		42,504
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		138,859
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		52,191
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		18,654
Omnibus Incentive Plan 2018 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		360,049
Omnibus Incentive Plan 2018 [Member] | Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		22,908
Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiration date	May 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares, Cancelled	1,649,394
Share-based Compensation Arrangement by Share-based Payment Award, Options, Issuable upon Exercise of Currently Outstanding Option		5,073
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		586,186

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate (Details)	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense at statutory rates	21.00%	21.00%
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit	4.00%	3.40%
Federal employment tax credits	(9.20%)	(9.50%)
Non-deductible executive compensation	2.00%	1.70%
Other	(1.70%)	(1.40%)
Effective tax rate	16.10%	15.20%

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				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Earnings Per Share [Abstract]
Income from continuing operations	$ 9,309		$ 9,561		$ 23,220	$ 23,197
Income from discontinued operations, net of income taxes			12			22
Net income	$ 9,309	$ 13,911	$ 9,573	$ 13,646	$ 23,220	$ 23,219
Shares:
Weighted average number of common shares outstanding - basic	29,252,651		29,713,825		29,264,076	29,701,847
Weighted average number of common shares outstanding - diluted	29,726,102		30,375,306		29,768,702	30,377,194
Basic earnings per common share:
Continuing operations (in dollars per share)	$ 0.32		$ 0.32		$ 0.79	$ 0.78
Basic earnings per share	0.32		0.32		0.79	0.78
Diluted earnings per common share:
Continuing operations	0.31		0.32		0.78	0.76
Diluted earnings per share	$ 0.31		$ 0.32		$ 0.78	$ 0.76

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	18,671	0	23,195	679
Weighted Average Exercise Prices Anti Dilutive Stock Options	$ 0		$ 0	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)	Jun. 30, 2019Supplier
Commitments And Contingencies Disclosure [Abstract]
Number of Suppliers	2

Subsequent Events (Details Text

Subsequent Events (Details Textual) - Subsequent Event [Member] $ in Millions	Jul. 29, 2019USD ($)Restaurant
Subsequent Event [Line Items]
Acquisition of franchise restaurants, cash purchase price | $	$ 18.6
Philadelphia, PA, King of Prussia, PA and Garden City, NY [Member]
Subsequent Event [Line Items]
Number of businesses acquired | Restaurant	3