Ruths Hospitality (RUTH) 10-Q 29 Oct 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 26, 2021	Oct. 25, 2021
Document Information [Line Items]
Entity Registrant Name	Ruth’s Hospitality Group, Inc.
Entity Central Index Key	0001324272
Trading Symbol	RUTH
Current Fiscal Year End Date	--12-26
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 26, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
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	72-1060618
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
Entity Interactive Data Current	Yes
Document Quarterly Report	true
Document Transition Report	false
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	DE
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		34,316,618
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		557,995

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020
Current assets:
Cash and cash equivalents	$ 83,779	$ 95,402
Accounts receivable, less allowance for doubtful accounts 2021 - $108; 2020 - $322	16,833	24,309
Inventory	7,541	6,930
Prepaid expenses and other	3,253	3,653
Total current assets	111,406	130,294
Property and equipment, net of accumulated depreciation 2021 - $190,345; 2020 - $177,277	118,162	119,887
Operating lease right of use assets	170,217	188,386
Goodwill	45,549	45,549
Deferred income taxes	7,105	8,616
Other assets	1,077	1,344
Total assets	501,338	542,674
Current liabilities:
Accounts payable	7,568	4,101
Accrued payroll	13,193	15,344
Accrued expenses	10,677	6,449
Deferred revenue	52,184	59,030
Current operating lease liabilities	18,852	20,854
Other current liabilities	4,174	2,543
Total current liabilities	106,648	108,321
Long-term debt	70,000	115,000
Operating lease liabilities	189,330	209,654
Unearned franchise fees	2,177	2,186
Other liabilities	69	69
Total liabilities	368,224	435,230
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 34,260,713 shares issued and outstanding at September 26, 2021, 34,256,921 shares issued and outstanding at December 27, 2020	343	343
Additional paid-in capital	80,619	83,424
Retained earnings	52,152	23,677
Treasury stock, at cost; 71,950 shares at September 26, 2021 and December 27, 2020
Total shareholders' equity	133,114	107,444
Total liabilities and shareholders' equity	501,338	542,674
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	42,800	44,484
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 5,022	$ 4,114

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020
Allowance for doubtful accounts	$ 108	$ 322
Property and equipment, accumulated depreciation	$ 190,345	$ 177,277
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)	34,260,713	34,256,921
Common stock, shares outstanding (in shares)	34,260,713	34,256,921
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 8,218	$ 6,534
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,666	$ 1,569

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Revenues:
Revenues	$ 104,187	$ 63,423	$ 302,381	$ 200,376
Costs and expenses:
Marketing and advertising	2,436	889	7,661	5,285
General and administrative costs	7,721	7,572	23,691	22,668
Depreciation and amortization expenses	4,985	5,316	15,131	16,660
Pre-opening costs	581	403	1,185	1,185
Loss/(Gain) on lease modifications		310		(178)
Loss on impairment		3,272	394	16,253
Total costs and expenses	95,154	68,538	265,004	233,660
Operating income (loss)	9,033	(5,115)	37,377	(33,284)
Other income (expense):
Interest expense, net	(678)	(1,422)	(3,109)	(3,341)
Other	(18)	(48)	61	(12)
Income (loss) before income taxes	8,337	(6,585)	34,329	(36,637)
Income tax expense (benefit)	1,398	(1,284)	5,854	(9,920)
Net income (loss)	$ 6,939	$ (5,301)	$ 28,475	$ (26,717)
Basic earnings (loss) per common share	$ 0.20	$ (0.15)	$ 0.83	$ (0.87)
Diluted earnings (loss) per common share	$ 0.20	$ (0.15)	$ 0.82	$ (0.87)
Shares used in computing earnings (loss) per common share:
Basic (in shares)	34,421,570	34,240,318	34,367,518	30,826,304
Diluted (in shares)	34,592,930	34,240,318	34,606,611	30,826,304
Cash dividends declared per common share				$ 0.15
Restaurant Sales [Member]
Revenues:
Revenues	$ 97,537	$ 58,594	$ 283,339	$ 188,611
Franchise Income [Member]
Revenues:
Revenues	4,742	3,511	13,062	8,094
Other Operating Income [Member]
Revenues:
Revenues	1,908	1,318	5,980	3,671
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	33,401	15,908	87,929	54,563
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	$ 46,030	$ 34,868	$ 129,013	$ 117,224

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 [Member]	Treasury Stock [Member]
Balance at Dec. 29, 2019	$ 94,145	$ 284	$ 40,462	$ 53,399
Balance (in shares) at Dec. 29, 2019		28,419			72
Net income (loss)	(3,818)			(3,818)
Cash dividends	(4,428)			(4,428)
Repurchase of common stock	(13,226)	$ (9)	(13,217)
Repurchase of common stock (in shares)		(902)
Shares issued under stock compensation plan net of shares withheld for tax effects	(658)	$ 1	(659)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		100
Stock-based compensation	2,065		2,065
Balance at Mar. 29, 2020	74,081	$ 276	28,652	45,153
Balance (in shares) at Mar. 29, 2020		27,617			72
Balance at Dec. 29, 2019	94,145	$ 284	40,462	53,399
Balance (in shares) at Dec. 29, 2019		28,419			72
Net income (loss)	(26,717)
Balance at Sep. 27, 2020	104,538	$ 342	81,942	22,254
Balance (in shares) at Sep. 27, 2020		34,256			72
Balance at Mar. 29, 2020	74,081	$ 276	28,652	45,153
Balance (in shares) at Mar. 29, 2020		27,617			72
Net income (loss)	(17,598)			(17,598)
Stock issuance	49,582	$ 65	49,517
Stock issuance (in shares)		6,455
Shares issued under stock compensation plan net of shares withheld for tax effects	(394)	$ 1	(395)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		72
Stock-based compensation	1,958		1,958
Balance at Jun. 28, 2020	107,628	$ 341	79,732	27,555
Balance (in shares) at Jun. 28, 2020		34,144			72
Net income (loss)	(5,301)			(5,301)
Stock issuance	(24)		(24)
Shares issued under stock compensation plan net of shares withheld for tax effects	(521)	$ 1	(522)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		112
Stock-based compensation	2,755		2,755
Balance at Sep. 27, 2020	104,538	$ 342	81,942	22,254
Balance (in shares) at Sep. 27, 2020		34,256			72
Balance at Dec. 27, 2020	107,444	$ 343	83,424	23,677
Balance (in shares) at Dec. 27, 2020		34,257			72
Net income (loss)	9,125			9,125
Shares issued under stock compensation plan net of shares withheld for tax effects	(1,801)	$ 1	(1,802)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		128
Stock-based compensation	1,564		1,564
Balance at Mar. 28, 2021	116,332	$ 344	83,186	32,802
Balance (in shares) at Mar. 28, 2021		34,385			72
Balance at Dec. 27, 2020	107,444	$ 343	83,424	23,677
Balance (in shares) at Dec. 27, 2020		34,257			72
Net income (loss)	28,475
Balance at Sep. 26, 2021	133,114	$ 343	80,619	52,152
Balance (in shares) at Sep. 26, 2021		34,261			72
Balance at Mar. 28, 2021	116,332	$ 344	83,186	32,802
Balance (in shares) at Mar. 28, 2021		34,385			72
Net income (loss)	12,411			12,411
Shares issued under stock compensation plan net of shares withheld for tax effects	(618)		(618)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		42
Stock-based compensation	1,184		1,184
Balance at Jun. 27, 2021	129,309	$ 344	83,752	45,213
Balance (in shares) at Jun. 27, 2021		34,427			72
Net income (loss)	6,939			6,939
Repurchase of common stock	(3,828)	$ (1)	(3,827)
Repurchase of common stock (in shares)		(192)
Shares issued under stock compensation plan net of shares withheld for tax effects	(334)		(334)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)		26
Stock-based compensation	1,028		1,028
Balance at Sep. 26, 2021	$ 133,114	$ 343	$ 80,619	$ 52,152
Balance (in shares) at Sep. 26, 2021		34,261			72

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals)	3 Months Ended
	Mar. 29, 2020$ / shares
Statement Of Stockholders Equity [Abstract]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.15

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Cash flows from operating activities:
Net income (loss)	$ 28,475	$ (26,717)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	15,131	16,660
Deferred income taxes	1,511	(3,201)
Non-cash interest expense	390	190
Loss on impairment	394	16,253
Stock-based compensation expense	3,776	6,778
Changes in operating assets and liabilities:
Accounts receivable	7,476	11,853
Inventories	(699)	1,929
Prepaid expenses and other	401	(107)
Other receivable		(5,245)
Other assets	21	(25)
Accounts payable and accrued expenses	1,810	(8,133)
Deferred revenue	(6,847)	(4,439)
Operating lease liabilities and assets	(4,458)	(415)
Other liabilities	1,140	217
Net cash provided by operating activities	48,521	5,598
Cash flows from investing activities:
Acquisition of property and equipment	(8,418)	(9,007)
Net cash used in investing activities	(8,418)	(9,007)
Cash flows from financing activities:
Principal borrowings on long-term debt		105,000
Principal repayments on long-term debt	(45,000)	(33,800)
Principal borrowings on the CARES Act loan		20,000
Principal repayments on the CARES Act loan		(20,000)
Net proceeds from sale of common stock		49,558
Repurchase of common stock	(3,828)	(13,226)
Cash dividend payments		(4,428)
Tax payments from the vesting of restricted stock	(2,753)	(1,573)
Deferred financing costs	(145)	(582)
Net cash (used in) provided by financing activities	(51,726)	100,949
Net (decrease) increase in cash and cash equivalents	(11,623)	97,540
Cash and cash equivalents at beginning of period	95,402	5,567
Cash and cash equivalents at end of period	83,779	103,107
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	2,745	1,764
Income taxes	2,256	(1,179)
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 4,205	$ 29

The Company and Basis of Presen

The Company and Basis of Presentation	9 Months Ended
	Sep. 26, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company and Basis of Presentation	(1) The Company and Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of September 26, 2021 and December 27, 2020 and for the thirteen and thirty-nine week periods ended September 26, 2021 and September 27, 2020 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of September 26, 2021, there were 149 Ruth’s Chris Steak House restaurants, including 73 Company-owned restaurants, three restaurants operating under contractual agreements and 73 franchisee-owned restaurants, including 22 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Singapore, Taiwan and the Philippines. All Company-owned restaurants are located in the United States. A new franchisee-owned restaurant opened in September 2021 in Manila, Philippines. Subsequent to the end of the third fiscal quarter a Company-owned Ruth’s Chris Steak House restaurant was opened in Short Hills, NJ. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended September 26, 2021 and September 27, 2020 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 unaudited condensed consolidated 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 27, 2020. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended September 26, 2021 and September 27, 2020 each contained thirteen weeks and are referred to herein as the third quarter of fiscal year 2021 and the third quarter of fiscal year 2020, respectively. Fiscal years 2021 and 2020 are both 52-week years. COVID-19 Impact In March 2020 the World Health Organization declared the novel coronavirus Following increases in the number of cases of COVID-19 throughout the United States and a spike in COVID-19 cases as a result of the Delta variant, some of our restaurants are subject to COVID-19-related restrictions such as mask and/ or vaccine requirements for team members, guests or both. We continue to monitor state, local, and federal government regulatory and public health responses to the COVID-19 pandemic, including the anticipated federal Occupational Health and Safety Administration’s Emergency Temporary Standard implementing a nationwide vaccine requirement for employees of businesses with 100 or more employees. 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 presented 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, operating lease right of use assets and obligations related to gift cards, income taxes, operating lease liabilities, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates. Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740). This update modifies Topic 740 to simplify the accounting for income taxes. The Company adopted this new standard on December 28, 2020. The adoption of ASU 2019-12 did not have a significant impact on the Company’s financial reporting.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 26, 2021
Disclosure Text Block [Abstract]
Fair Value Measurements	(2) Fair Value Measurements The carrying amounts of cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses and other current liabilities are reasonable estimates of their fair values due to their short duration. Borrowings classified as long-term debt as of September 26, 2021 and December 27, 2020 have variable interest rates that reflect currently available terms and conditions for similar debt. The carrying value, plus unpaid interest and deferred financing costs of $575 thousand at September 26, 2021, represents a reasonable estimate of FV (Level 2). The Company did not have any non-financial assets measured at fair value on a non-recurring basis as of September 26, 2021. The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 27, 2020 were as follows (in thousands): Fair Value as of December 27, 2020 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ 1,708 $ 1,708 $ — $ 12,736 Territory rights $ — $ — $ — $ 3,101

Leases

Leases	9 Months Ended
	Sep. 26, 2021
Leases [Abstract]
Leases	(3) Leases 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 operating lease right of use assets (“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 borrowing rates based on the information available at the lease commencement dates, or amendment date for contract modifications. The Company estimates its incremental borrowing rates by determining the synthetic credit rating of the Company using quantitative and qualitative analysis and then adjusting the synthetic credit rating to a collateralized credit rating. A spread curve is then developed using the U.S. corporate bond yield curve of the same credit rating and the U.S. Treasury curve to determine the rate for different terms. 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. Total lease cost is expensed on a straight-line basis over the life of a lease. Additionally, incentives received from landlords used to fund leasehold improvements reduce the ROU assets related to those leases and are amortized as reductions to lease 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. On April 10, 2020, the FASB issued a staff Q&A (the “Staff Q&A”) to provide guidance on its remarks at the April 8, 2020 Board meeting about accounting for rent concessions resulting from the COVID-19 pandemic. The Staff Q&A affirmed the discussion at the April 8, 2020 meeting by allowing entities to forgo performing the lease-by-lease legal analysis to determine whether contractual provisions in an existing lease agreement provide enforceable rights and obligations related to lease concessions as long as the concessions are related to COVID-19 and the changes to the lease do not result in a substantial increase in the rights of the lessor or the obligations of the lessee. In addition, the Staff Q&A affirmed that entities may make an election to account for eligible concessions, regardless of their form, either by (1) applying the modification framework for these concessions in accordance with Topic 842 or (2) accounting for the concessions as if they were made under the enforceable rights included in the original agreement. Due to the impacts of the COVID-19 pandemic, the Company initiated negotiations with its landlords to modify its restaurant lease agreements. During the third quarter of 2021, the Company amended one lease. Where applicable, the Company has elected to account for eligible lease concessions as if they were made under the enforceable rights included in the original agreement pursuant to the Staff Q&A. As of September 26, 2021, 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 payment 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. As of September 26, 2021, the weighted average remaining lease term and discount rate for operating leases is 12.7 years and 5.3%, respectively. The components of lease expense are as follows (in thousands): 13 Weeks Ended 13 Weeks Ended 39 Weeks Ended 39 Weeks Ended Classification September 26, 2021 September 27, 2020 September 26, 2021 September 27, 2020 Operating lease cost Restaurant operating expenses and general and administrative costs $ 6,259 $ 6,695 $ 19,201 $ 21,177 Variable lease cost Restaurant operating expenses and general and administrative costs 3,200 2,063 10,460 6,733 Total lease cost $ 9,459 $ 8,758 $ 29,661 $ 27,910 As of September 26, 2021, maturities of lease liabilities are summarized as follows (in thousands): Operating Leases 2021, excluding first thirty-nine weeks ended September 26, 2021 $ 8,973 2022 25,931 2023 23,896 2024 23,421 2025 21,975 Thereafter 186,864 Total future minimum rental commitments 291,060 Imputed interest (82,878 ) $ 208,182 Supplemental cash flow information related to operating leases was as follows (in thousands): 39 Weeks Ended 39 Weeks Ended September 26, 2021 September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 19,128 $ 19,870 Right-of-use assets obtained in exchange for lease obligations $ 2,776 $ 16,432 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 11,285 $ 12,224 Additionally, as of September 26, 2021, the Company has executed four leases for new Ruth’s Chris Steak House Restaurant locations with undiscounted fixed payments over the initial term of $21.7 million. These leases will commence when the landlords make the properties available to the Company. These leases are expected to commence during the next 12 months. These leases are expected to have an economic lease term of 20 years. The Company will assess the reasonably certain lease term at the lease commencement date.

Revenue

Revenue	9 Months Ended
	Sep. 26, 2021
Revenue From Contract With Customer [Abstract]
Revenue	(4) Revenue In the following tables, the Company’s revenue is disaggregated by major component for each category on the consolidated statements of operations (in thousands). 13 Weeks Ended September 26, 2021: Domestic International Total Revenue Restaurant sales $ 97,537 $ — $ 97,537 Franchise income 4,161 581 4,742 Other operating income 1,908 — 1,908 Total revenue $ 103,606 $ 581 $ 104,187 13 Weeks Ended September 27, 2020: Domestic International Total Revenue Restaurant sales $ 58,594 $ — $ 58,594 Franchise income 3,032 479 3,511 Other operating income 1,318 — 1,318 Total revenue $ 62,944 $ 479 $ 63,423 39 Weeks Ended September 26, 2021: Domestic International Total Revenue Restaurant sales $ 283,339 $ — $ 283,339 Franchise income 11,595 1,467 13,062 Other operating income 5,980 — 5,980 Total revenue $ 300,914 $ 1,467 $ 302,381 39 Weeks Ended September 27, 2020: Domestic International Total Revenue Restaurant sales $ 188,611 $ — $ 188,611 Franchise income 6,786 1,308 8,094 Other operating income 3,671 — 3,671 Total revenue $ 199,068 $ 1,308 $ 200,376 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). September 26, December 27, 2021 2020 Accounts receivable, less allowance for doubtful accounts 2021 - $108; 2020 - $322 $ 12,634 $ 16,578 Deferred revenue $ 52,184 $ 59,030 Unearned franchise fees $ 2,177 $ 2,186 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2021 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 27, 2020 $ 59,030 $ 2,186 Decreases in the beginning balance from gift card redemptions (24,293 ) — Increases due to proceeds received, excluding amounts recognized during the period 17,440 — Decreases due to recognition of franchise development and opening fees — (9 ) Increases due to proceeds received for franchise development and opening fees — — Other 7 — Balance at September 26, 2021 $ 52,184 $ 2,177 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2020 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 29, 2019 $ 52,856 $ 2,489 Decreases in the beginning balance from gift card redemptions (18,565 ) — Increases due to proceeds received, excluding amounts recognized during the period 14,206 — Decreases due to recognition of franchise development and opening fees — (252 ) Increases due to proceeds received for franchise development and opening fees — — Other (81 ) — Balance at September 27, 2020 $ 48,416 $ 2,237

Long-term Debt

Long-term Debt	9 Months Ended
	Sep. 26, 2021
Debt Disclosure [Abstract]
Long-term Debt	(5) Long-term Debt Long-term debt consists of the following (in thousands): September 26, December 27, 2021 2020 Senior Credit Facility: Revolving credit facility $ 70,000 $ 115,000 Less current maturities — — $ 70,000 $ 115,000 As of September 26, 2021, the Company had $70.0 million of outstanding indebtedness under its senior credit facility with approximately $35.3 million of borrowings available, net of outstanding letters of credit of approximately $4.7 million. As of September 26, 2021, the weighted average interest rate on the Company’s outstanding debt was 3.5% and the weighted average interest rate on its outstanding letters of credit was 1.9%. In addition, the fee on the Company’s unused senior credit facility was 0.3%. On October 18, 2021, subsequent to the third fiscal quarter of 2021, the Company entered into an amended and restated credit agreement, which amends and restates its prior credit agreement with Wells Fargo Bank, National Association as administrative agent, and certain other lenders (as amended and restated, the “Credit Agreement”). The Credit Agreement provides for a revolving credit facility of $140.0 million with a $10.0 million sub-facility of letters of credit and a $5.0 million sub-facility 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 $200.0 million. The Credit Agreement has a maturity date of October 18, 2026. As of October 29, 2021, the Company had $70.0 million of outstanding indebtedness under its senior credit facility with approximately $65.3 million of borrowings available, net of outstanding letters of credit of approximately $4.7 million. The Credit Agreement contains customary representations and affirmative and negative covenants (including limitations on indebtedness and liens) as well as financial covenants, as described below, requiring a minimum fixed coverage charge ratio as defined in the Credit Agreement (“Fixed Charge Coverage Ratio”) limiting the Company’s actual leverage ratio as defined in the Credit Agreement (“Maximum Consolidated Leverage Ratio”). The October 2021 amendment and restatement of the Credit Agreement restored the Fixed Charge Coverage Ratio and Maximum Consolidated Leverage Ratio to a Fixed Charge Coverage Ratio equal to or greater than 1.25:1.00 and Maximum Consolidated Leverage Ratio no greater than 3.00:1.00, in each case effective for the quarter ended September 26, 2021. Effective with the October 2021 amendment and restatement of the Credit Agreement, the Company is limited to $40.0 million of restricted junior payments per year, which include cash dividends and repurchases of common stock, if the Maximum Consolidated Leverage Ratio is greater than or equal to 2.50:1.00. 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 and the lenders’ commitments may be terminated. The obligations under the Credit Agreement are guaranteed by certain of the Company’s subsidiaries 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. Interest rate margins and the fee for the unused commitment will be calculated based on the Maximum Consolidated Leverage Ratio, and at the Company’s option, revolving loans may bear interest at either: (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 rate described in this clause (ii) prior to adding the applicable margin, the “Base Rate”). The applicable margin is based on the Company’s Maximum Consolidated Leverage Ratio, ranging (a) from 1.50% to 2.25% above the applicable LIBOR rate or (b) 0.50% to 1.25% above the applicable Base Rate.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Sep. 26, 2021
Stockholders Equity Note [Abstract]
Stockholders' Equity	(6) Shareholders’ Equity In October 2019, the Company’s Board of Directors approved a new share repurchase program under which the Company is authorized to repurchase up to $60 million of outstanding common stock from time to time. As of September 26, 2021, $37.8 million remained available for future purchases under the share new 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 2020 February 21, 2020 $ 0.15 March 6, 2020 $ 4,428 March 20, 2020 As a result of the impacts to our business arising from the COVID-19 pandemic, the Company suspended its share repurchase program and dividend payments. During the third quarter of fiscal year 2021 the Company resumed its share repurchase program and repurchased 192,102 shares totaling $3.8 million through September 26, 2021. Outstanding unvested restricted stock is not included in common stock outstanding amounts. Restricted stock awards outstanding as of September 26, 2021 totaled 451,649 shares. Restricted stock units outstanding as of September 26, 2021 totaled 78,294 shares. Performance stock awards (in the form of market stock units) outstanding as of September 26, 2021 totaled 31,108

Segment Information

Segment Information	9 Months Ended
	Sep. 26, 2021
Segment Reporting [Abstract]
Segment Information	(7) Segment Information The Company has two reportable segments – the Company-owned steakhouse segment and the franchise operations segment. The Company does not rely on any major customers as a source of revenue. The Company-owned Ruth’s Chris Steak House restaurants, all of which are located in North America, operate within the full-service dining industry, providing similar products to similar customers. Revenues are derived principally from food and beverage sales. As of September 26, 2021, (i) the Company-owned steakhouse restaurant segment included 73 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 73 franchisee-owned Ruth’s Chris Steak House restaurants. Segment profits for the Company-owned steakhouse restaurant segments equal segment revenues less segment expenses. Segment revenues for the Company-owned steakhouse restaurants include restaurant sales, management agreement income and other restaurant income. Gift card breakage revenue is not allocated to operating segments. Not all operating expenses are allocated to operating segments. Segment expenses for the Company-owned steakhouse segment include food and beverage costs and restaurant operating expenses. No other operating costs are allocated to the Company-owned steakhouse segment for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. The accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment. Segment information related to the Company’s two reportable business segments follows (in thousands): 13 Weeks Ended 39 Weeks Ended September 26, September 27, September 26, September 27, 2021 2020 2021 2020 Revenues: Company-owned steakhouse restaurants $ 98,713 $ 59,447 $ 286,880 $ 190,664 Franchise operations 4,742 3,511 13,062 8,094 Unallocated other revenue and revenue discounts 732 465 2,439 1,618 Total revenues $ 104,187 $ 63,423 $ 302,381 $ 200,376 Segment profits: Company-owned steakhouse restaurants $ 19,282 $ 8,671 $ 69,938 $ 18,877 Franchise operations 4,742 3,511 13,062 8,094 Total segment profit (loss) 24,024 12,182 83,000 26,971 Unallocated operating income 732 465 2,439 1,618 Marketing and advertising expenses (2,436 ) (889 ) (7,661 ) (5,285 ) General and administrative costs (7,721 ) (7,572 ) (23,691 ) (22,668 ) Depreciation and amortization expenses (4,985 ) (5,316 ) (15,131 ) (16,660 ) Pre-opening costs (581 ) (403 ) (1,185 ) (1,185 ) Loss (gain) on lease modifications — (310 ) — 178 Loss on impairment — (3,272 ) (394 ) (16,253 ) Interest expense, net (678 ) (1,422 ) (3,109 ) (3,341 ) Other (income)/expense (18 ) (48 ) 61 (12 ) Income (loss) before income tax expense $ 8,337 $ (6,585 ) $ 34,329 $ (36,637 ) Capital expenditures: Company-owned steakhouse restaurants $ 3,759 $ 735 $ 6,172 $ 8,687 Corporate assets 2,155 70 2,246 320 Total capital expenditures $ 5,914 $ 805 $ 8,418 $ 9,007 September 26, December 27, 2021 2020 Total assets: Company-owned steakhouse restaurants $ 395,578 $ 420,245 Franchise operations 3,014 1,705 Corporate assets - unallocated 95,641 112,108 Deferred income taxes - unallocated 7,105 8,616 Total assets $ 501,338 $ 542,674

Stock-based Employee Compensati

Stock-based Employee Compensation	9 Months Ended
	Sep. 26, 2021
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 September 26, 2021, there were no shares of common stock issuable upon exercise of currently outstanding options, and 40,920 currently outstanding unvested restricted stock awards under the 2005 Plan. As of September 26, 2021, there were 520,131 currently outstanding unvested restricted stock awards, restricted stock units, and performance stock awards under the 2018 Plan. As of September 26, 2021, the 2018 Plan has 2,206,038 shares available for future grants. During the first thirty-nine weeks of fiscal year 2021, the Company issued 136,410 restricted stock awards and units to directors, officers and other employees of the Company. Of the 136,410 restricted stock awards and units issued during the first thirty-nine weeks of fiscal year 2021, 39,397 shares will vest in fiscal year 2022, 39,397 shares will vest in fiscal year 2023, 51,076 shares will vest in fiscal year 2024 and 6,540 shares will vest in fiscal year 2026. Additionally, 2,470 shares of restricted stock granted during fiscal year 2019 and 7,802 shares of restricted stock granted during fiscal year 2020 were also fully vested in the first fiscal quarter of 2021 in accordance with the termination of an employment agreement . Total stock compensation expense recognized during the first thirty - nine weeks of fiscal years 2021 and 2020 was $ million and $ million, respectively .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 26, 2021
Income Tax Disclosure [Abstract]
Income Taxes	(9) Income Taxes Income tax expense differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows: 39 Weeks Ended September 26, September 27, 2021 2020 Income tax expense (benefit) at statutory rates 21.0 % (21.0 %) Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 4.6 % (3.3 %) Federal employment tax credits (10.1 %) (7.8 %) Non-deductible executive compensation 2.1 % 2.6 % Stock-based compensation (0.4 %) 1.2 % Other (0.2 %) 1.2 % Effective tax rate 17.0 % (27.1 %) The Employment-related tax credits line in the effective tax rate schedule above is comprised mainly of federal FICA tip credits which the Company utilizes to reduce its periodic federal income tax expense. A restaurant company employer may claim a credit against its federal income taxes for FICA taxes paid on certain 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. Reflected in the Other line in the effective tax rate schedule above for the quarter ended September 27, 2020 is a tax benefit of $2.0 million related to the carryback of federal NOLs under the CARES Act, and a tax expense of $2.3 million related to changes in valuation allowances against deferred tax assets for certain state NOL carryforwards.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 26, 2021
Earnings Per Share [Abstract]
Earnings Per Share	(10) Earnings Per Share The following table sets forth the computation of earnings per share (amounts in thousands, except share and per share amounts): 13 Weeks Ended 39 Weeks Ended September 26, September 27, September 26, September 27, 2021 2020 2021 2020 Net income (loss) $ 6,939 $ (5,301 ) $ 28,475 $ (26,717 ) Shares: Weighted average number of common shares outstanding - basic 34,421,570 34,240,318 34,367,518 30,826,304 Weighted average number of common shares outstanding - diluted 34,592,930 34,240,318 34,606,611 30,826,304 Basic earnings (loss) per common share $ 0.20 $ (0.15 ) $ 0.83 $ (0.87 ) Diluted earnings (loss) per common share $ 0.20 $ (0.15 ) $ 0.82 $ (0.87 ) Diluted earnings per share for the third quarter of fiscal years 2021 and 2020 excludes restricted shares of 3,546 and 525,953, respectively, which were outstanding during the period but were anti-dilutive and had no exercise price. Diluted earnings per share for the first thirty-nine weeks of fiscal year 2021 and 2020 excludes restricted shares of 1,244 and 333,961, respectively, which were outstanding during the period but were anti-dilutive and had no exercise price.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 26, 2021
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. On September 2, 2020, the class action lawsuit was amended to include two additional proposed class representatives. This lawsuit seeks unspecified penalties under the California’s Private Attorney’s General Act in addition to other monetary payments (Quiroz Guerrero, et al. v. Ruth’s Hospitality Group, Inc., et al.; Case No RIC1804127). The parties are currently engaged in discovery and the court has set a briefing schedule on class certification for mid-2022. Although the ultimate outcome of this matter, including any possible loss, cannot be predicted or reasonably estimated at this time, we have vigorously defended this matter and intend to continue doing so. Additionally, on July 29, 2021 and September 17, 2021, another former restaurant hourly employee filed complaints in the Superior Court of the State of California for the County of San Francisco and the County of Los Angeles, alleging causes of action substantially similar to the allegations made in the Quiroz Guerrero action, which cases may be consolidated with the Quiroz Guerrero action. 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.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 26, 2021
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements of Ruth’s Hospitality Group, Inc. and its subsidiaries (collectively, the Company) as of September 26, 2021 and December 27, 2020 and for the thirteen and thirty-nine week periods ended September 26, 2021 and September 27, 2020 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). The condensed consolidated financial statements include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. Ruth’s Hospitality Group, Inc. is a restaurant company focused on the upscale dining segment. Ruth’s Hospitality Group, Inc. operates Company-owned Ruth’s Chris Steak House restaurants and sells franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of September 26, 2021, there were 149 Ruth’s Chris Steak House restaurants, including 73 Company-owned restaurants, three restaurants operating under contractual agreements and 73 franchisee-owned restaurants, including 22 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Singapore, Taiwan and the Philippines. All Company-owned restaurants are located in the United States. A new franchisee-owned restaurant opened in September 2021 in Manila, Philippines. Subsequent to the end of the third fiscal quarter a Company-owned Ruth’s Chris Steak House restaurant was opened in Short Hills, NJ. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. The interim results of operations for the periods ended September 26, 2021 and September 27, 2020 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 unaudited condensed consolidated 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 27, 2020. The Company operates on a 52- or 53-week fiscal year ending on the last Sunday in December. The fiscal quarters ended September 26, 2021 and September 27, 2020 each contained thirteen weeks and are referred to herein as the third quarter of fiscal year 2021 and the third quarter of fiscal year 2020, respectively. Fiscal years 2021 and 2020 are both 52-week years.
Covid-19 Impact	COVID-19 Impact In March 2020 the World Health Organization declared the novel coronavirus Following increases in the number of cases of COVID-19 throughout the United States and a spike in COVID-19 cases as a result of the Delta variant, some of our restaurants are subject to COVID-19-related restrictions such as mask and/ or vaccine requirements for team members, guests or both. We continue to monitor state, local, and federal government regulatory and public health responses to the COVID-19 pandemic, including the anticipated federal Occupational Health and Safety Administration’s Emergency Temporary Standard implementing a nationwide vaccine requirement for employees of businesses with 100 or more employees.
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 presented 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, operating lease right of use assets and obligations related to gift cards, income taxes, operating lease liabilities, incentive compensation, workers’ compensation and medical insurance. Actual results could differ from those estimates.
Recent Adopted Accounting Standard	Recent Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740). This update modifies Topic 740 to simplify the accounting for income taxes. The Company adopted this new standard on December 28, 2020. The adoption of ASU 2019-12 did not have a significant impact on the Company’s financial reporting.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 26, 2021
Fair Value Disclosures [Abstract]
Assets Measured at Fair Value on Non-recurring Basis	The Company did not have any non-financial assets measured at fair value on a non-recurring basis as of September 26, 2021. The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 27, 2020 were as follows (in thousands): Fair Value as of December 27, 2020 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ 1,708 $ 1,708 $ — $ 12,736 Territory rights $ — $ — $ — $ 3,101

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 26, 2021
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense are as follows (in thousands): 13 Weeks Ended 13 Weeks Ended 39 Weeks Ended 39 Weeks Ended Classification September 26, 2021 September 27, 2020 September 26, 2021 September 27, 2020 Operating lease cost Restaurant operating expenses and general and administrative costs $ 6,259 $ 6,695 $ 19,201 $ 21,177 Variable lease cost Restaurant operating expenses and general and administrative costs 3,200 2,063 10,460 6,733 Total lease cost $ 9,459 $ 8,758 $ 29,661 $ 27,910
Schedule of Maturities of Lease Liabilities	As of September 26, 2021, maturities of lease liabilities are summarized as follows (in thousands): Operating Leases 2021, excluding first thirty-nine weeks ended September 26, 2021 $ 8,973 2022 25,931 2023 23,896 2024 23,421 2025 21,975 Thereafter 186,864 Total future minimum rental commitments 291,060 Imputed interest (82,878 ) $ 208,182
Schedule of Supplemental Cash Flow Related to Operating Leases	Supplemental cash flow information related to operating leases was as follows (in thousands): 39 Weeks Ended 39 Weeks Ended September 26, 2021 September 27, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 19,128 $ 19,870 Right-of-use assets obtained in exchange for lease obligations $ 2,776 $ 16,432 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 11,285 $ 12,224

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 26, 2021
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 operations (in thousands). 13 Weeks Ended September 26, 2021: Domestic International Total Revenue Restaurant sales $ 97,537 $ — $ 97,537 Franchise income 4,161 581 4,742 Other operating income 1,908 — 1,908 Total revenue $ 103,606 $ 581 $ 104,187 13 Weeks Ended September 27, 2020: Domestic International Total Revenue Restaurant sales $ 58,594 $ — $ 58,594 Franchise income 3,032 479 3,511 Other operating income 1,318 — 1,318 Total revenue $ 62,944 $ 479 $ 63,423 39 Weeks Ended September 26, 2021: Domestic International Total Revenue Restaurant sales $ 283,339 $ — $ 283,339 Franchise income 11,595 1,467 13,062 Other operating income 5,980 — 5,980 Total revenue $ 300,914 $ 1,467 $ 302,381 39 Weeks Ended September 27, 2020: Domestic International Total Revenue Restaurant sales $ 188,611 $ — $ 188,611 Franchise income 6,786 1,308 8,094 Other operating income 3,671 — 3,671 Total revenue $ 199,068 $ 1,308 $ 200,376
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). September 26, December 27, 2021 2020 Accounts receivable, less allowance for doubtful accounts 2021 - $108; 2020 - $322 $ 12,634 $ 16,578 Deferred revenue $ 52,184 $ 59,030 Unearned franchise fees $ 2,177 $ 2,186 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2021 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 27, 2020 $ 59,030 $ 2,186 Decreases in the beginning balance from gift card redemptions (24,293 ) — Increases due to proceeds received, excluding amounts recognized during the period 17,440 — Decreases due to recognition of franchise development and opening fees — (9 ) Increases due to proceeds received for franchise development and opening fees — — Other 7 — Balance at September 26, 2021 $ 52,184 $ 2,177 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the first thirty-nine weeks of fiscal year 2020 are presented in the following table (in thousands). Deferred Unearned Revenue Franchise Fees Balance at December 29, 2019 $ 52,856 $ 2,489 Decreases in the beginning balance from gift card redemptions (18,565 ) — Increases due to proceeds received, excluding amounts recognized during the period 14,206 — Decreases due to recognition of franchise development and opening fees — (252 ) Increases due to proceeds received for franchise development and opening fees — — Other (81 ) — Balance at September 27, 2020 $ 48,416 $ 2,237

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended
	Sep. 26, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt consists of the following (in thousands): September 26, December 27, 2021 2020 Senior Credit Facility: Revolving credit facility $ 70,000 $ 115,000 Less current maturities — — $ 70,000 $ 115,000

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	9 Months Ended
	Sep. 26, 2021
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 2020 February 21, 2020 $ 0.15 March 6, 2020 $ 4,428 March 20, 2020

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 26, 2021
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	Segment information related to the Company’s two reportable business segments follows (in thousands): 13 Weeks Ended 39 Weeks Ended September 26, September 27, September 26, September 27, 2021 2020 2021 2020 Revenues: Company-owned steakhouse restaurants $ 98,713 $ 59,447 $ 286,880 $ 190,664 Franchise operations 4,742 3,511 13,062 8,094 Unallocated other revenue and revenue discounts 732 465 2,439 1,618 Total revenues $ 104,187 $ 63,423 $ 302,381 $ 200,376 Segment profits: Company-owned steakhouse restaurants $ 19,282 $ 8,671 $ 69,938 $ 18,877 Franchise operations 4,742 3,511 13,062 8,094 Total segment profit (loss) 24,024 12,182 83,000 26,971 Unallocated operating income 732 465 2,439 1,618 Marketing and advertising expenses (2,436 ) (889 ) (7,661 ) (5,285 ) General and administrative costs (7,721 ) (7,572 ) (23,691 ) (22,668 ) Depreciation and amortization expenses (4,985 ) (5,316 ) (15,131 ) (16,660 ) Pre-opening costs (581 ) (403 ) (1,185 ) (1,185 ) Loss (gain) on lease modifications — (310 ) — 178 Loss on impairment — (3,272 ) (394 ) (16,253 ) Interest expense, net (678 ) (1,422 ) (3,109 ) (3,341 ) Other (income)/expense (18 ) (48 ) 61 (12 ) Income (loss) before income tax expense $ 8,337 $ (6,585 ) $ 34,329 $ (36,637 ) Capital expenditures: Company-owned steakhouse restaurants $ 3,759 $ 735 $ 6,172 $ 8,687 Corporate assets 2,155 70 2,246 320 Total capital expenditures $ 5,914 $ 805 $ 8,418 $ 9,007
Segment Information, Assets	September 26, December 27, 2021 2020 Total assets: Company-owned steakhouse restaurants $ 395,578 $ 420,245 Franchise operations 3,014 1,705 Corporate assets - unallocated 95,641 112,108 Deferred income taxes - unallocated 7,105 8,616 Total assets $ 501,338 $ 542,674

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 26, 2021
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: 39 Weeks Ended September 26, September 27, 2021 2020 Income tax expense (benefit) at statutory rates 21.0 % (21.0 %) Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 4.6 % (3.3 %) Federal employment tax credits (10.1 %) (7.8 %) Non-deductible executive compensation 2.1 % 2.6 % Stock-based compensation (0.4 %) 1.2 % Other (0.2 %) 1.2 % Effective tax rate 17.0 % (27.1 %)

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 26, 2021
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 39 Weeks Ended September 26, September 27, September 26, September 27, 2021 2020 2021 2020 Net income (loss) $ 6,939 $ (5,301 ) $ 28,475 $ (26,717 ) Shares: Weighted average number of common shares outstanding - basic 34,421,570 34,240,318 34,367,518 30,826,304 Weighted average number of common shares outstanding - diluted 34,592,930 34,240,318 34,606,611 30,826,304 Basic earnings (loss) per common share $ 0.20 $ (0.15 ) $ 0.83 $ (0.87 ) Diluted earnings (loss) per common share $ 0.20 $ (0.15 ) $ 0.82 $ (0.87 )

The Company and Basis of Pres_2

The Company and Basis of Presentation (Details Textual)	9 Months Ended
	Sep. 26, 2021RestaurantEmployee
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	76
Number of operating restaurants	75
Number of restaurants temporarily closed	1
Minimum [Member]
Organization And Basis Of Presentation [Line Items]
Number of employees expected in business for implementing nationwide vaccine requirement | Employee	100
Ruths Chris Steak House [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	149
Ruths Chris Steak House [Member] | Company [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	73
Ruths Chris Steak House [Member] | Contractual Agreement [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	3
Ruths Chris Steak House [Member] | Franchised Units [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	73
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants	22

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual) $ in Thousands	Sep. 26, 2021USD ($)
Fair Value Disclosures [Abstract]
Reasonable Estimate of Assets Fair Value	$ 575

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured at Fair Value on Non-recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 27, 2020	Sep. 26, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value		$ 575
Fair Value, Measurements, Nonrecurring [Member] | Territory Rights [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Losses on Impairment	$ 3,101
Fair Value, Measurements, Nonrecurring [Member] | Long-lived Assets [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value	1,708
Significant Other Observable Inputs (Level 2)	1,708
Total Losses on Impairment	$ 12,736

Leases (Details Textual)

Leases (Details Textual) $ in Millions	9 Months Ended
	Sep. 26, 2021USD ($)Lease
Leases [Line Items]
Operating lease options to extend description	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	12 years 8 months 12 days
Weighted average discount rate for operating leases	5.30%
Number of lease amended	1
Number of leases executed	4
Undiscounted fixed payments over the initial term | $	$ 21.7
Lease description	Additionally, as of September 26, 2021, the Company has executed four leases for new Ruth’s Chris Steak House Restaurant locations with undiscounted fixed payments over the initial term of $21.7 million.  These leases will commence when the landlords make the properties available to the Company.  These leases are expected to commence during the next 12 months.  These leases are expected to have an economic lease term of 20 years.  The Company will assess the reasonably certain lease term at the lease commencement date
Lease term	20 years
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

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Leases [Abstract]
Operating lease cost	$ 6,259	$ 6,695	$ 19,201	$ 21,177
Variable lease cost	3,200	2,063	10,460	6,733
Total lease cost	$ 9,459	$ 8,758	$ 29,661	$ 27,910

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Sep. 26, 2021USD ($)
Leases [Abstract]
2021, excluding first thirty-nine weeks ended September 26, 2021	$ 8,973
2022	25,931
2023	23,896
2024	23,421
2025	21,975
Thereafter	186,864
Total future minimum rental commitments	291,060
Imputed interest	(82,878)
Total	$ 208,182

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Cash Flow Operating Activities Lessee [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 19,128	$ 19,870
Right-of-use assets obtained in exchange for lease obligations	2,776	16,432
Reduction of right-of-use assets and lease obligations from lease modifications and terminations	$ 11,285	$ 12,224

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Disaggregation Of Revenue [Line Items]
Revenues	$ 104,187	$ 63,423	$ 302,381	$ 200,376
Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	97,537	58,594	283,339	188,611
Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	4,742	3,511	13,062	8,094
Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,908	1,318	5,980	3,671
Domestic [Member]
Disaggregation Of Revenue [Line Items]
Revenues	103,606	62,944	300,914	199,068
Domestic [Member] | Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues	97,537	58,594	283,339	188,611
Domestic [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	4,161	3,032	11,595	6,786
Domestic [Member] | Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	1,908	1,318	5,980	3,671
International [Member]
Disaggregation Of Revenue [Line Items]
Revenues	581	479	1,467	1,308
International [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 581	$ 479	$ 1,467	$ 1,308

Revenue - Summary of Receivable

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020	Sep. 27, 2020	Dec. 29, 2019
Revenue From Contract With Customer [Abstract]
Accounts receivable, less allowance for doubtful accounts 2021 - $108; 2020 - $322	$ 12,634	$ 16,578
Deferred revenue	52,184	59,030	$ 48,416	$ 52,856
Unearned franchise fees	$ 2,177	$ 2,186	$ 2,237	$ 2,489

Revenue - Summary of Receivab_2

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020
Revenue From Contract With Customer [Abstract]
Allowance for doubtful accounts	$ 108	$ 322

Revenue - Summary of Significan

Revenue - Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Revenue From Contract With Customer [Abstract]
Deferred Revenue, Beginning balance	$ 59,030	$ 52,856
Deferred Revenue, Decreases in the beginning balance from gift card redemptions	(24,293)	(18,565)
Deferred Revenue, Increases due to proceeds received, excluding amounts recognized during the period	17,440	14,206
Deferred Revenue, Other	7	(81)
Deferred Revenue, Ending balance	52,184	48,416
Unearned Franchise Fees, Beginning balance	2,186	2,489
Unearned Franchise Fees, Decreases due to recognition of franchise development and opening fees	(9)	(252)
Unearned Franchise Fees, Ending balance	$ 2,177	$ 2,237

Long-term Debt - Summary of Lon

Long-term Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020
Debt Disclosure [Abstract]
Revolving credit facility	$ 70,000	$ 115,000
Long-term debt	$ 70,000	$ 115,000

Long-term Debt (Details Textual

Long-term Debt (Details Textual) - USD ($)	Oct. 18, 2021	Sep. 26, 2021	Oct. 29, 2021
Long-term Debt, Weighted Average Interest Rate, at Point in Time		3.50%
Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Maximum [Member]
Consolidated Leverage Ratio		300.00%
Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Minimum [Member]
Fixed Charge Coverage Ratio		125.00%
Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Debt Instrument, Maturity Date	Oct. 18, 2026
Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Maximum [Member]
Junior restricted payments per year subject to maximum consolidated leverage ratio	$ 40,000,000
Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Minimum [Member]
Consolidated Leverage Ratio for Restricted Junior Payments	250.00%
Senior Credit Facility [Member]
Long-term Line of Credit		$ 70,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 35,300
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.30%
Senior Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Long-term Line of Credit			$ 70,000,000
Line of Credit Facility, Remaining Borrowing Capacity			65,300,000
Letter of Credit [Member]
Letters of Credit Outstanding, Amount		$ 4,700,000
Long-term Debt, Weighted Average Interest Rate, at Point in Time		1.90%
Letter of Credit [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Letters of Credit Outstanding, Amount			$ 4,700,000
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Federal Funds Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | London Interbank Offered Rate (LIBOR)
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR)
Debt Instrument, Basis Spread on Variable Rate	2.25%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR)
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 140,000,000
Revolving Credit Facility [Member] | Subsequent Event [Member] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Subject to Satisfaction of Certain Conditions and Lender Consent [Member]
Line of Credit Facility, Maximum Borrowing Capacity	200,000,000
Swingline Loans [Member] | Subsequent Event [Member] | Amended and Restated 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 ($)	3 Months Ended
	Sep. 26, 2021	Oct. 31, 2019
Restricted Stock [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	451,649
Restricted Stock Units [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	78,294
Performance Stock [Member]
Dividends Payable [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	31,108
The 2019 Share Repurchase Plan [Member]
Dividends Payable [Line Items]
Stock Repurchase Program, Authorized Amount		$ 60,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 37,800,000
Share repurchased	192,102
Stock Repurchased and Retired During Period, Value	$ 3,800,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - Dividend Declared 1 [Member] $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 26, 2021USD ($)$ / shares
Dividends Payable [Line Items]
Declaration Date	Feb. 21, 2020
Dividend Per Share (in dollars per share) | $ / shares	$ 0.15
Record Date	Mar. 6, 2020
Total Amount | $	$ 4,428
Payment Date	Mar. 20, 2020

Segment Information (Details Te

Segment Information (Details Textual)	9 Months Ended
	Sep. 26, 2021RestaurantSegment
Segment Reporting Information [Line Items]
Number of Operating Segments | Segment	2
Number of Restaurants	76
Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	149
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	73
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	73

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Revenues:
Revenues	$ 104,187	$ 63,423	$ 302,381	$ 200,376
Segment profits:
Gross profit	24,024	12,182	83,000	26,971
Unallocated operating income	732	465	2,439	1,618
Marketing and advertising expenses	(2,436)	(889)	(7,661)	(5,285)
General and administrative costs	(7,721)	(7,572)	(23,691)	(22,668)
Depreciation and amortization expenses	(4,985)	(5,316)	(15,131)	(16,660)
Pre-opening costs	(581)	(403)	(1,185)	(1,185)
Loss (gain) on lease modifications		(310)		178
Loss on impairment		(3,272)	(394)	(16,253)
Interest expense, net	(678)	(1,422)	(3,109)	(3,341)
Other	(18)	(48)	61	(12)
Income (loss) before income tax expense	8,337	(6,585)	34,329	(36,637)
Capital expenditures:
Capital expenditure	5,914	805	8,418	9,007
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues	98,713	59,447	286,880	190,664
Segment profits:
Gross profit	19,282	8,671	69,938	18,877
Capital expenditures:
Capital expenditure	3,759	735	6,172	8,687
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues	4,742	3,511	13,062	8,094
Segment profits:
Gross profit	4,742	3,511	13,062	8,094
Segment Reconciling Items [Member]
Revenues:
Revenues	732	465	2,439	1,618
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure	$ 2,155	$ 70	$ 2,246	$ 320

Segment Information - Segment_2

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2021	Dec. 27, 2020
Segment Reporting Information [Line Items]
Assets	$ 501,338	$ 542,674
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	395,578	420,245
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	3,014	1,705
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	95,641	112,108
Deferred income taxes - unallocated	$ 7,105	$ 8,616

Stock-based Employee Compensa_2

Stock-based Employee Compensation (Details Textual) - USD ($) $ in Millions	May 15, 2018	Sep. 26, 2021	Sep. 27, 2020	Dec. 27, 2020	Dec. 29, 2019
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		451,649
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		2,206,038
Stock Issued During Period, Shares, Restricted Stock Award, Gross		136,410
Allocated Share-based Compensation Expense		$ 3.8	$ 6.8
Stock Issued During Period, Shares, Restricted Stock Award, Fully Vested				7,802	2,470
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		39,397
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		39,397
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		6,540
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		51,076
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		520,131
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		0
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		40,920

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the U.S. Statutory Rate to the Effective Rate (Details)	9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense (benefit) at statutory rates	21.00%	(21.00%)
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit	4.60%	(3.30%)
Federal employment tax credits	(10.10%)	(7.80%)
Non-deductible executive compensation	2.10%	2.60%
Stock-based compensation	(0.40%)	1.20%
Other	(0.20%)	1.20%
Effective tax rate	17.00%	(27.10%)

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Income Tax [Line Items]
Income tax expense (benefit)	$ 1,398	$ (1,284)	$ 5,854	$ (9,920)
CARES Act [Member]
Income Tax [Line Items]
Income tax expense (benefit)		(2,000)
Income tax expense related to valuation allowance against deferred tax assets		$ 2,300

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Sep. 26, 2021	Sep. 27, 2020
Earnings Per Share [Abstract]
Net income (loss)	$ 6,939	$ 12,411	$ 9,125	$ (5,301)	$ (17,598)	$ (3,818)	$ 28,475	$ (26,717)
Shares:
Weighted average number of common shares outstanding - basic	34,421,570			34,240,318			34,367,518	30,826,304
Weighted average number of common shares outstanding - diluted	34,592,930			34,240,318			34,606,611	30,826,304
Basic earnings (loss) per common share	$ 0.20			$ (0.15)			$ 0.83	$ (0.87)
Diluted earnings (loss) per common share	$ 0.20			$ (0.15)			$ 0.82	$ (0.87)

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 26, 2021	Sep. 27, 2020	Sep. 26, 2021	Sep. 27, 2020
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,546	525,953	1,244	333,961
Weighted Average Exercise Prices Anti Dilutive Stock Options	$ 0	$ 0	$ 0	$ 0

Commitments and Contingencies (

Commitments and Contingencies (Details Textual)	Sep. 26, 2021Supplier
Commitments And Contingencies Disclosure [Abstract]
Number of Suppliers	2